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PT Bank Rakyat Indonesia (Persero) Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian interim tanggal 31 Maret 2026 serta untuk Periode Tiga Bulan yang berakhir pada tanggal tersebut/ Interim consolidated financial statements as of March 31, 2026 and for the three-month period then ended
Page 2
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED
TANGGAL 31 MARET 2026 FINANCIAL STATEMENTS
DAN UNTUK PERIODE TIGA BULAN AS OF MARCH 31, 2026
YANG BERAKHIR AND FOR THE THREE-MONTH
PADA TANGGAL TERSEBUT PERIOD THEN ENDED
Daftar Isi Table of Contents
Halaman/Page
Laporan Posisi Keuangan ................................................ .................................. Interim consolidated Statement
Konsolidasian Interim................................................ 1-4 ............................................. of Financial Position
Laporan Laba Rugi dan Penghasilan ............................... ........ Interim consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian Interim ................. 5-7 ....................... and Other Comprehensive Income
Laporan Perubahan Ekuitas............................................. .................................. Interim consolidated Statement
Konsolidasian Interim................................................ 8-9 ............................................ of Changes in Equity
Laporan Arus Kas Konsolidasian Interim ......................... 10-12 .......... Interim consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan ..................................... ............... Notes to the interim Consolidated Financial
Konsolidasian Interim................................................ 13-408 ........................................................... Statements
*******************
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Page 4
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2026/ Catatan/ 31 Desember 2025/
March 31, 2026 Notes December 31, 2025
ASET ASSETS
Kas 33.059.126 3 32.044.482 Cash
Giro pada Bank Indonesia 67.814.966 4 31.929.608 Current accounts with
Bank Indonesia
Giro pada Bank Lain 61.344.155 5,44 42.444.581 Current accounts with Other Banks
Cadangan kerugian penurunan nilai (21.879) (11.273) Allowance for impairment losses
61.322.276 42.433.308
Penempatan pada Bank Indonesia 6,44 Placement with Bank Indonesia
dan Lembaga Keuangan Lain 20.199.337 21.057.210 and Other Financial Institutions
Cadangan kerugian penurunan nilai (1.434) (2.405) Allowance for impairment losses
20.197.903 21.054.805
Efek-efek 7,44 Securities
388.107.176 372.732.802
Cadangan kerugian penurunan nilai (127.414) (89.519) Allowance for impairment losses
387.979.762 372.643.283
Wesel Ekspor dan Tagihan Lainnya 8,44 Export Bills and Other Receivables
44.445.397 48.252.083
Cadangan kerugian penurunan nilai (242.256) (465.498) Allowance for impairment losses
44.203.141 47.786.585
Efek-efek yang Dibeli dengan Janji 9,44 Securities Purchased Under
Dijual Kembali 5.723.117 24.452 Agreement to Resell
Tagihan Derivatif 1.036.187 10 1.167.029 Derivative Receivables
Kredit yang Diberikan 1.497.270.336 11,44 1.460.729.418 Loans
Cadangan kerugian penurunan nilai (80.505.014) (79.328.619) Allowance for impairment losses
1.416.765.322 1.381.400.799
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
1
Page 5
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2026/ Catatan/ 31 Desember 2025/
March 31, 2026 Notes December 31, 2025
ASET (lanjutan) ASSETS (continued)
Pinjaman Syariah 12 Sharia Loans
61.017.643 56.350.282
Cadangan kerugian penurunan nilai (3.569.171) (3.565.115) Allowance for impairment losses
57.448.472 52.785.167
Piutang Sewa Pembiayaan 13,44 Finance Lease Receivables
4.163.170 4.406.157
Cadangan kerugian penurunan nilai (175.863) (164.922) Allowance for impairment losses
3.987.307 4.241.235
Tagihan Akseptasi 14,44 Acceptance Receivables
9.445.402 13.078.567
Cadangan kerugian penurunan nilai (21.116) (32.226) Allowance for impairment losses
9.424.286 13.046.341
Penyertaan Saham 8.973.796 15,44 8.834.868 Investment in Associated Entities
Aset Tetap 16 Premises and Equipment
Biaya perolehan 94.877.373 94.045.303 Cost
Akumulasi penyusutan (32.089.935) (30.751.063) Accumulated Depreciation
Nilai buku - neto 62.787.438 63.294.240 Book value - net
Aset Pajak Tangguhan - neto 8.316.413 38c 8.129.522 Deferred Tax Assets - net
Properti Investasi 17.346 17a 19.115 Investment Property
Aset yang Dikuasai Untuk Dijual 661.098 2,53 - Assets Held for Sale
Aset Lain-lain - neto 60.115.676 17b,44 54.536.266 Other Assets - net
TOTAL ASET 2.249.833.632 2.135.371.105 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
2
Page 6
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2026/ Catatan/ 31 Desember 2025/
March 31, 2026 Notes December 31, 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 20.482.662 18 39.818.745 Liabilities Due Immediately
Simpanan Nasabah 44 Deposits from Customers
Giro 452.866.339 19 448.203.670 Demand Deposits
Tabungan 605.752.469 20 587.585.862 Saving Deposits
Deposito Berjangka 496.505.605 21 431.054.307 Time Deposits
Total Simpanan Nasabah 1.555.124.413 1.466.843.839 Total Deposits from Customers
Simpanan dari Bank Lain dan 22,44 Deposits from Other Banks and
Lembaga Keuangan Lainnya 20.939.676 17.601.436 Financial Institutions
Efek-efek yang Dijual dengan Janji 23,44 Securities Sold Under Agreement
Dibeli Kembali 23.513.101 27.932.749 to Repurchase
Liabilitas Derivatif 1.495.161 10 1.101.753 Derivative Payables
Liabilitas Akseptasi 9.445.402 14,44 13.078.567 Acceptance Payables
Utang Pajak 3.666.889 38a 3.299.310 Taxes Payable
Surat Berharga yang Diterbitkan 46.645.309 24,44 40.901.648 Marketable Securities Issued
Pinjaman yang Diterima 159.409.723 25,44 129.186.116 Fund Borrowings
Estimasi Kerugian Komitmen 26,44 Estimated Losses on Commitments
dan Kontinjensi 1.720.509 1.946.135 and Contingencies
Liabilitas Imbalan Kerja 24.980.223 27,42,44 27.428.311 Liabilities for Employee Benefits
Liabilitas yang Dikuasai untuk Dijual 163.948 2,53 - Liabilities held for sale
Liabilitas Lain-lain 36.700.983 28,45b 34.804.195 Other Liabilities
Pinjaman dan Surat Berharga Subordinated Loans
Subordinasi 483.579 29,44 486.867 and Marketable Securities
TOTAL LIABILITAS 1.904.771.578 1.804.429.671 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
3
Page 7
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2026/ Catatan/ 31 Desember 2025/
March 31, 2026 Notes December 31, 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
(lanjutan) (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp50 Capital stock - par value Rp50
(nilai penuh) per lembar saham (full amount) per share
Authorized capital –
Modal dasar - 300.000.000.000 300,000,000,000 shares
Lembar saham (terdiri dari 1 (consisting of 1 Series A
lembar saham Seri A Dwiwarna Dwiwarna Share and
dan 299.999.999.999 299,999,999,999
lembar saham Seri B) Series B shares)
Modal ditempatkan dan disetor Issued and fully paid capital
penuh - 151.559.001.604 lembar - 151,559,001.604 shares
saham (terdiri dari 1 lembar saham (consisting of 1 Series A
Seri A Dwiwarna dan Dwiwarna share and
151.559.001.603 lembar saham 151,559,001,603 Series
Seri B) 7.577.950 31a 7.577.950 B shares)
Tambahan modal disetor 75.946.195 31b 75.946.195 Additional paid-in-capital
Revaluation surplus arising from
premises and equipment -
Surplus revaluasi aset tetap - bersih 20.754.251 16 20.754.251 net of tax
Differences arising from the
Selisih kurs karena penjabaran laporan translation of foreign currency
keuangan dalam mata uang asing (21.000) 31c 227.059 financial statements
Kerugian yang belum direalisasi atas Unrealized loss on
efek-efek yang diklasifikasikan fair value through
sebagai nilai wajar melalui other comprehensive income
penghasilan komprehensif lain - bersih (982.769) 1.289.152 securities - net of deferred tax
Cadangan kerugian penurunan nilai atas Allowance for impairment losses
efek-efek yang diklasifikasikan on fair value through other
sebagai nilai wajar melalui comprehensive income
penghasilan komprehensif lain 87.352 7 60.966 securities
Loss on remeasurement of
Kerugian pengukuran kembali defined benefit plan –
program imbalan pasti - bersih (1.517.856) (2.198.095) net of deferred tax
Modal saham diperoleh kembali
(saham treasuri) (4.556.050) (4.463.270) Treasury stock
Opsi saham 122.031 30 121.808 Stock option
Cadangan kompensasi atas Provision for bonus shares
saham bonus 925.043 31f 453.231 compensation
Dampak Transaksi Pengendalian Impact of transaction with non-
Non Pengendali 1.758.580 31g 1.758.580 controlling interest
Cadangan kerugian asuransi - neto Insurance finance reserve -net
(46.287) (157.347) of deferred tax
Saldo laba 31d,31e Retained earnings
Telah ditentukan penggunaannya 3.022.685 3.022.685 Appropriated
Belum ditentukan penggunaannya 235.133.403 219.640.693 Unappropriated
Total Saldo Laba 238.156.088 222.663.378 Total Retained Earning
Total ekuitas yang dapat diatribusikan Total Equity Attributable to Equity
kepada entitas induk 338.203.528 324.033.858 Holders of the Parent Entity
Kepentingan non-pengendali 6.858.526 31h 6.907.576 Non-controlling Interest
TOTAL EKUITAS 345.062.054 330.941.434 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 2.249.833.632 2.135.371.105 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
4
Page 8
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OF PROFIT OR LOSS AND OTHER
Untuk Periode Tiga Bulan yang Berakhir pada COMPREHENSIVE INCOME
Tanggal 31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan Bunga dan Syariah 32 Interest and Sharia Income
Pendapatan bunga 49.133.641 46.378.077 Interest income
Pendapatan syariah 3.704.383 3.492.687 Sharia income
Total Pendapatan Bunga dan Syariah 52.838.024 49.870.764 Total Interest and Sharia Income
Beban Bunga dan Syariah 33 Interest and Sharia Expenses
Beban bunga (12.265.296) (13.684.071) Interest expenses
Beban syariah (417.696) (302.295) Sharia expenses
Total Beban Bunga dan Syariah (12.682.992) (13.986.366) Total Interest and Sharia Expenses
Pendapatan Bunga dan Syariah - neto 40.155.032 35.884.398 Interest and Sharia income - net
Pendapatan jasa asuransi 2.070.172 2ac 2.177.847 Insurance service income
Beban jasa asuransi (1.789.768) 2ac (1.799.030) Insurance service expense
Pendapatan jasa asuransi - neto 280.404 378.817 Insurance service income - net
Pendapatan penjualan emas 33.091.824 2am 10.980.869 Revenue from gold sold
Beban harga pokok penjualan emas (31.578.036) 2am (10.566.243) Cost of revenue from gold sold
Pendapatan penjualan emas - neto 1.513.788 414.626 Revenue from gold sold - net
Pendapatan Operasional lainnya Other Operating Income
Provisi dan komisi lainnya 5.507.050 5.198.407 Other fees and commissions
Penerimaan kembali aset yang
telah dihapusbukukan Recovery of written-off assets
dan klaim asuransi 4.326.915 4.971.007 and insurance claim
Keuntungan dari penjualan Gain on sale
efek-efek - neto 813.175 7e 482.910 of securities - net
Keuntungan transaksi mata uang Gain on foreign
asing - neto 580.513 746.835 exchange - net
Keuntungan yang belum direalisasi 7d Unrealized gain on changes
dari perubahan nilai wajar in fair value on securities
efek-efek - 16.597
Lain-lain 1.141.407 1.731.946 Others
Total Pendapatan Total Other
Operasional Lainnya 12.369.060 13.147.702 Operating Income
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
5
Page 9
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) OF PROFIT OR LOSS AND OTHER
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal COMPREHENSIVE INCOME (continued)
31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Beban penyisihan kerugian Provision for allowance
penurunan nilai atas for impairment losses
aset keuangan - neto (12.322.306) 34 (12.638.573) on financial assets - net
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses
komitmen dan on commitments and
kontinjensi - neto 214.741 26c 362.438 contingencies - net
Beban penyisihan kerugian Provision for allowance
penurunan nilai atas for impairment losses
aset non-keuangan - neto (15.734) 1.148 non financial assets - net
Beban Operasional lainnya Other Operating Expenses
Tenaga kerja dan tunjangan (11.692.590) 35,42,44 (10.677.751) Salaries and employee benefits
Umum dan administrasi (7.911.245) 36,16 (7.146.345) General and administrative
Kerugian yang belum
direalisasi atas perubahan Unrealized loss on on changes
nilai wajar efek-efek (194.316) 2h, 7d - in fair value of securities
Lain-lain (2.336.963) (2.107.052) Others
Total Beban Operasional Lainnya (22.135.114) (19.931.148) Total Other Operating Expenses
LABA OPERASIONAL 20.059.871 17.619.408 OPERATING INCOME
BEBAN NON-OPERASIONAL NON-OPERATING EXPENSES
- NETO (74.243) 37 (238.581) - NET
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK 19.985.628 17.380.827 TAX EXPENSE
BEBAN PAJAK (4.351.779) 38b (3.638.718) TAX EXPENSE
LABA BERSIH 15.633.849 13.742.109 NET INCOME
Akun-akun yang tidak akan Items not to be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali atas Remeasurement of liabilities
program imbalan pasti 839.929 (702.897) for employee benefits
Pajak penghasilan terkait Income taxes related to items
akun-akun yang tidak akan not to be reclassified
direklasifikasi ke laba rugi (157.446) 134.331 to profit or loss
Revaluation surplus arising
from premises and
Surplus revaluasi aset tetap - 16 (3.046) equipment
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
6
Page 10
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) OF PROFIT OR LOSS AND OTHER
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal COMPREHENSIVE INCOME (continued)
31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Akun-akun yang akan direklasifikasi Items to be reclassified
ke laba rugi to profit or loss
Selisih kurs karena penjabaran Differences arising from the
laporan keuangan dalam mata translation of foreign currency
uang asing (248.058) 152.943 financial statements
Keuntungan yang belum Unrealized gain on
direalisasi atas efek-efek yang fair value through other
diklasifikasikan sebagai nilai wajar comprehensive income
melalui penghasilan komprehensif lain (3.041.386) 701.838 securities
Cadangan kerugian penurunan nilai Allowance for impairment
atas efek-efek yang diklasifikasikan losses on fair value through
sebagai nilai wajar melalui other comprehensive
penghasilan komprehensif lain 26.510 39.348 income securities
Beban keuangan dari kontrak Finance expense from
asuransi yang diterbitkan 111.060 44.488 insurance contract issued
Pajak penghasilan terkait akun-akun Income taxes related to items
yang akan direklasifikasi to be reclassified
ke laba rugi 576.907 (53.811) to profit or loss
Penghasilan Komprehensif Lain Other Comprehensive Income
Periode berjalan - Setelah Pajak (1.892.484) 313.194 for the period - After Tax
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF PERIODE INCOME FOR
BERJALAN 13.741.365 14.055.303 THE PERIOD
LABA PERIODE BERJALAN
YANG DAPAT DIATRIBUSIKAN INCOME FOR THE PERIOD
KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 15.492.710 13.621.549 Equity holders of the parent entity
Kepentingan non-pengendali 141.139 120.560 Non-controlling interest
TOTAL 15.633.849 13.742.109 TOTAL
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
PERIODE BERJALAN YANG DAPAT FOR THE PERIOD
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 13.790.415 13.902.539 Equity holders of the parent entity
Kepentingan non-pengendali (49.050) 152.764 Non-controlling interest
TOTAL 13.741.365 14.055.303 TOTAL
LABA PERIODE BERJALAN EARNINGS PER SHARE
PER SAHAM DASAR YANG ATTRIBUTABLE TO EQUITY
DAPAT DIATRIBUSIKAN KEPADA HOLDERS OF THE PARENT
PEMILIK ENTITAS INDUK ENTITY
(dalam Rupiah penuh) 50 (full Rupiah)
Dasar 103 90 Basic
Dilusian 103 90 Diluted
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
7
Page 11
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(kerugian)
yang belum
direalisasi
atas efek-efek
Cadangan Selisih kurs yang diukur Keuntungan
kerugian karena melalui nilai (kerugian)
penurunan nilai penjabaran wajar melalui pengukuran
atas efek-efek laporan penghasilan kembali
nilai wajar melalui keuangan komprehensif lain program Surplus
penghasilan dalam mata setelah pajak imbalan pasti - revaluasi Dampak
komprehensif lain/ Cadangan uang asing/ tangguhan/ setelah pajak Opsi saham aset tetap - transaksi Total
Allowance for keuangan Differences Unrealized tangguhan/ dan cadangan setelah pajak/ dengan ekuitas pemilik
Impairment asuransi- arising from gain (loss) on Gain (loss) on kompensasi atas Revaluation kepentingan Saldo Laba/Retained earning entitas induk/
Modal losses on setelah pajak the translation fair value remeasurement saham bonus/ surplus non-pengendali/ Total equity Kepentingan
ditempatkan dan Tambahan fair value penghasilan/ of foreign through other of Stock option and arising from Impact of Telah Belum attributable non
disetor penuh/ modal disetor/ through other Insurance finance currency comprehensive defined benefit provision for premises and transaction with ditentukan ditentukn to equity pengendali/
Catatan/ Issued and fully Additional paid comprehensive reserve-net of financial income securities plan - net Saham Treasuri/ bonus shares equipment - non-controlling penggunaannya/ penggunaanya/ holders of the Non-controlling Total ekuitas/
Notes paid capital in capital income securities deferred tax statements net of deferred tax of deferred tax Treasury stock compensation net of tax interest Appropriated Unappropriated parent entity interest Total Equity
Saldo pada tanggal Balance as of
31 Desember 2024 7.577.950 75.880.223 51.931 (5.050) (204.632) (2.196.060) (505.787) (4.349.007) 765.435 20.222.379 1.758.580 3.022.685 215.009.704 317.028.351 6.286.665 323.315.016 December 31, 2024
Laba periode berjalan - - - - - - - - - - - 13.621.549 13.621.549 120.560 13.742.109 Income for the period
Penghasilan Other comprehensive
komprehensif lainnya - - 30.326 44.488 152.943 625.209 (569.235) - - (2.741) - - - 280.990 32.204 313.194 income
Total penghasilan
komprehensif untuk Total other comprehensive
periode berjalan - - 30.326 44.488 152.943 625.209 (569.235) - - (2.741) - - 13.621.549 13.902.539 152.764 14.055.303 income for the period
Pembagian laba Distribution of income
- Dividen atas laba bersih - dividend on net income
tahun 2024 - - - - - - - - - - - - (31.396.876) (31.396.876) - (31.396.876) in 2024
Saham bonus 31f - 11.144 - - - - - 22.104 (32.055) - - - - 1.193 - 1.193 Bonus shares
Opsi saham 30 - - - - - - - - 9.274 - - - - 9.274 - 9.274 Stock option
Saham Treasuri 1d - - - - - - - (5.839) - - - - (5.839) - (5.839) Treasury stock
Perubahan kepentingan
non-pengendali Change of non-controlling
pada entitas anak - - - - - - - - - - - - - - (15.362) (15.362) interest of subsidiaries
Saldo pada tanggal Balance as of
31 Maret 2025 7.577.950 75.891.367 82.257 39.438 (51.689) (1.570.851) (1.075.022) (4.332.742) 742.654 20.219.638 1.758.580 3.022.685 197.234.377 299.538.642 6.424.067 305.962.709 March 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a
secara keseluruhan. whole.
8
Page 12
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan) CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(kerugian)
yang belum
direalisasi
atas efek-efek
Cadangan Selisih kurs yang diukur Keuntungan
kerugian karena melalui nilai (kerugian)
penurunan nilai penjabaran wajar melalui pengukuran
atas efek-efek laporan penghasilan kembali
nilai wajar melalui keuangan komprehensif lain program Surplus
penghasilan dalam mata setelah pajak imbalan pasti - revaluasi Dampak
komprehensif lain/ Cadangan uang asing/ tangguhan/ setelah pajak Opsi saham aset tetap - transaksi Total
Allowance for keuangan Differences Unrealized tangguhan/ dan cadangan setelah pajak/ dengan ekuitas pemilik
Impairment asuransi- arising from gain (loss) on Gain (loss) on kompensasi atas Revaluation kepentingan Saldo Laba/Retained earning entitas induk/
Modal losses on setelah pajak the translation fair value remeasurement saham bonus/ surplus non-pengendali/ Total equity Kepentingan
ditempatkan dan Tambahan fair value penghasilan/ of foreign through other of Share option and arising from Impact of Telah Belum attributable non
disetor penuh/ modal disetor/ through other Insurance finance currency comprehensive defined benefit provision for premises and transaction with ditentukan ditentukan to equity pengendali/
Catatan/ Issued and fully Additional paid comprehensive reserve-net of financial income securities plan - net Saham Treasuri/ bonus shares equipment - non-controlling penggunaannya/ penggunaannya/ holders of the Non-controlling Total ekuitas/
Notes paid capital in capital income securities deferred tax statements net of deferred tax of deferred tax Treasury stock compensation net of tax interest Appropriated Unappropriated parent entity interest Total Equity
Saldo pada tanggal Balance as of
31 Desember 2025 7.577.950 75.946.195 60.966 (157.347) 227.059 1.289.152 (2.198.095) (4.463.270) 575.039 20.754.251 1.758.580 3.022.685 219.640.693 324.033.858 6.907.576 330.941.434 December 31, 2025
Laba periode berjalan - - - - - - - - - - - - 15.492.710 15.492.710 141.139 15.633.849 Income for the period
Penghasilan Other comprehensive
komprehensif lainnya - - 26.386 111.060 (248.059) (2.271.921) 680.239 - - - - - - (1.702.295) (190.189) (1.892.484) income
Total penghasilan Total other comprehensive
komprehensif untuk income for the period
periode berjalan - - 26.386 111.060 (248.059) (2.271.921) 680.239 - - - - - 15.492.710 13.790.415 (49.050) 13.741.365
Saham bonus 31f - - - - - - - - 471.812 - - - - 471.812 - 471.812 Bonus shares
Opsi saham 30 - - - - - - - - 223 - - - - 223 - 223 Stock option
Saham Treasuri 1d - - - - - - - (92.780) - - - - (92.780) - (92.780) Treasury stock
Saldo pada tanggal Balance as of
31 Maret 2026 7.577.950 75.946.195 87.352 (46.287) (21.000) (982.769) (1.517.856) (4.556.050) 1.047.074 20.754.251 1.758.580 3.022.685 235.133.403 338.203.528 6.858.526 345.062.054 March 31, 2026
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a
secara keseluruhan. whole.
9
Page 13
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal OF CASH FLOWS
31 Maret 2026 For the Three-Month Period Ended March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN OPERASI OPERATING ACTIVITIES
Pendapatan yang diterima Income received
Penerimaan bunga dan investasi 41.092.667 39.773.943 Interest and investment income
Pendapatan syariah 3.598.087 3.480.347 Sharia income
Pendapatan penjualan emas 33.091.824 10.980.869 Revenue from gold sold
Pendapatan jasa asuransi 1.568.522 1.857.501 Insurance service income
Beban yang dibayar Expense paid
Beban bunga (12.463.608) (13.233.444) Interest expense
Beban syariah (430.360) (302.295) Sharia expense
Beban harga pokok penjualan emas (31.578.036) (10.566.243) Cost of revenue from gold sold
Beban jasa asuransi (1.610.085) (1.621.101) Insurance service expenses
Penerimaan kembali aset yang Recovery of
telah dihapusbukukan 4.326.915 4.971.007 written-off assets
Pendapatan operasional lainnya 8.008.304 8.223.836 Other operating income
Beban operasional lainnya (23.435.058) (22.736.025) Other operating expenses
Beban lain-lain (104.867) (244.509) Other expense
Pembayaran atas pajak penghasilan Payment of corporate
badan (1.904.161) (3.359.083) income tax
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas operasi 20.151.144 17.224.803 operating assets and liabilities
Perubahan dalam aset Changes in operating assets
dan liabilitas operasi: and liabilities:
(Kenaikan) penurunan (Increase) decrease in
aset operasi: in operating assets:
Penempatan pada Placement with Bank
Bank Indonesia dan Indonesia and Other
Lembaga Keuangan Lain (870.866) (889.115) Financial Institutions
Efek-efek yang diukur pada Securities measured at fair
nilai wajar melalui value through
laba rugi (8.041.849) (3.633.895) profit or loss
Wesel ekspor dan Export bills and
tagihan lainnya 3.806.686 (12.010.975) other receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (5.698.665) 6.985.319 agreement to resell
Kredit yang diberikan (46.277.318) (26.534.065) Loans
Pinjaman syariah (5.097.810) (3.702.704) Sharia loans
Piutang pembiayaan 242.987 400.981 Finance receivables
Aset lain-lain 27.248.174 (19.853.655) Other assets
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
10
Page 14
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT
INTERIM (lanjutan) OF CASH FLOWS (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2026 March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN OPERASI OPERATING ACTIVITIES
(lanjutan) (continued)
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (19.336.083) 20.217.299 Liabilities due immediately
Simpanan: Deposits:
Giro 4.662.669 17.058.736 Demand deposits
Tabungan 18.166.607 (1.090.055) Saving deposits
Deposito berjangka 65.451.298 40.181.319 Time deposits
Simpanan dari bank lain dan Deposits from other banks and
lembaga keuangan lain 3.338.240 (4.065.685) other financial institutions
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (4.419.648) 39.551.632 agreement to repurchase
Liabilitas lain-lain (3.075.863) 3.753.596 Others liabilities
Kas neto yang diperoleh dari Net cash provided by
kegiatan operasi 50.249.703 73.593.536 operating activities
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN INVESTASI INVESTING ACTIVITIES
Proceeds from sales of premises
Hasil penjualan aset tetap 30.624 5.928 and equipment
Penerimaan dividen 29 15 - Dividend income
Acquisition of premises and
Perolehan aset tetap (1.261.910) (2.499.461) equipments
(Kenaikan) penurunan efek-efek yang (Increase) decrease in securities
diklasifikasikan sebagai nilai wajar measured at fair value
melalui penghasilan komprehensif through other comprehensive
lain dan biaya perolehan income and amortized
diamortisasi (7.535.091) 2.906.698 cost
Kas neto yang digunakan untuk Net cash used in
kegiatan investasi (8.766.348) 413.165 investing activities
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 35.792.184 51 23.848.144 Proceeds from fund borrowing
Pembayaran pinjaman yang diterima (5.630.154) 51 (13.901.561) Payments of fund borrowing
Saham yang dibeli kembali - (5.839) Treasury stock
Pembagian laba untuk dividen (20.632.255) (20.337.632) Distribution of income for dividend
Penerimaan dari surat berharga Proceeds from marketable
yang diterbitkan 7.890.960 24,51 96.017 securities issued
Pembayaran atas surat berharga Payments of matured marketable
yang jatuh tempo (2.315.030) 24,51 (3.767.089) securities issued
Kas neto yang digunakan untuk Net cash used in financing
kegiatan pendanaan 15.105.705 (14.067.960) activities
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
11
Page 15
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT
INTERIM (lanjutan) OF CASH FLOWS (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2026 March 31, 2026
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
For the Three-Month Period Ended March 31,
Catatan/
2026 Notes 2025*)
PENURUNAN NETO DECREASE IN CASH
KAS DAN SETARA KAS 56.589.060 59.938.741 AND CASH EQUIVALENTS
EFFECT OF EXCHANGE RATE
PENGARUH PERUBAHAN CHANGES ON FOREIGN
KURS MATA UANG ASING 15.238 47.141 CURRENCIES
REKLASIFIKASI KAS DAN RECLASSIFICATION OF CASH
SETARA KAS KE ASET AND CASH EQUIVALENTS TO
DIKUASAI UNTUK DIJUAL (8.193) - ASSETS HELD FOR SALE
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL PERIODE 131.235.715 205.328.380 AT BEGINNING OF THE PERIOD
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR PERIODE 187.831.820 265.314.262 AT END OF THE PERIOD
Kas dan setara kas akhir periode Cash and cash equivalents at
terdiri dari: the end of the period consist of:
Kas 33.059.126 3 32.156.096 Cash
Current accounts with Bank
Giro pada Bank Indonesia 67.814.966 4 79.512.508 Indonesia
Current accounts with
Giro pada bank lain 61.344.155 5 48.082.336 other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial institutions -
- jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since the
sejak tanggal perolehan 17.511.786 6 96.382.614 acquisition date
Sertifikat Bank Indonesia Bank Indonesia Certificates -
- jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since
sejak tanggal perolehan 8.101.787 9.180.708 the acquisition date
Total Kas dan Setara Kas 187.831.820 265.314.262 Total Cash and Cash Equivalent
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
12
Page 16
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian a. Establishment
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
(selanjutnya disebut “BRI” atau “Bank”) (hereinafter referred to as “BRI” or “Bank”) was
didirikan dan mulai beroperasi secara komersial established and started its commercial
pada tanggal 18 Desember 1968 berdasarkan operations on December 18, 1968 based on Law
Undang-Undang No. 21 Tahun 1968. Pada No. 21 Year 1968. On April 29, 1992, based on
tanggal 29 April 1992, berdasarkan Peraturan Government of the Republic of Indonesia (the
Pemerintah Republik Indonesia (“Pemerintah”) “Government”) Regulation No. 21 Year 1992, the
No. 21 Tahun 1992, bentuk badan hukum BRI legal status of BRI was changed to a limited
diubah menjadi Perusahaan Perseroan liability company (Persero). The change into a
(Persero). Pengalihan BRI menjadi Persero limited liability corporation was documented by
didokumentasikan dengan Akta No. 133 Notarial Deed No. 133 dated July 31, 1992 of
tanggal 31 Juli 1992 Notaris Muhani Salim, S.H. Notary Muhani Salim, S.H., approved by the
dan telah disahkan oleh Menteri Kehakiman Minister of Justice of the Republic of
Republik Indonesia dengan Surat Keputusan Indonesia in its Decision Letter
No. C2-6584.HT.01.01.TH.92 tanggal No. C2-6584.HT.01.01.TH.92 dated August 12,
12 Agustus 1992, serta diumumkan dalam 1992 and published in Supplement No. 3A of the
Berita Negara Republik Indonesia No. 73, Republic of Indonesia State Gazette No. 73
Tambahan No. 3A tanggal 11 September 1992. dated September 11, 1992. BRI’s Articles of
Anggaran Dasar BRI kemudian diubah dengan Association was then amended by Notarial Deed
Akta No. 7 tanggal 4 September 1998 Notaris No. 7 dated September 4, 1998 of Notary Imas
Imas Fatimah, S.H., pasal 2 tentang “Jangka Fatimah, S.H., pertaining to Article 2 on “Term of
Waktu Berdirinya Perseroan” dan pasal 3 Corporate Establishment” and Article 3 on
tentang “Maksud dan Tujuan serta Kegiatan “Purpose, Objectives and Business Activities” to
Usaha” untuk menyesuaikan dengan ketentuan comply with the provisions of Law No. 1 Year
Undang-Undang Republik Indonesia No. 1 1995 on “Limited Liability Company”, approved
Tahun 1995 tentang “Perseroan Terbatas” dan by the Minister of Justice of the Republic of
telah disahkan oleh Menteri Kehakiman Indonesia in its Decision Letter
Republik Indonesia dengan Surat Keputusan No. C2-24930.HT.01.04.TH.98 dated
No. C2-24930.HT.01.04.TH.98 tanggal November 13, 1998 and published in
13 November 1998 dan telah diumumkan Supplement No. 7216 of the Republic of
dalam Berita Negara Republik Indonesia Indonesia State Gazette No. 86 dated
No. 86, Tambahan No. 7216 tanggal October 26, 1999 and notarial deed No. 7 dated
26 Oktober 1999 dan Akta No. 7 tanggal October 3, 2003 of Notary Imas Fatimah, S.H.,
3 Oktober 2003 Notaris Imas Fatimah, S.H., among others, regarding BRI’s status and
antara lain tentang status perusahaan dan compliance with the Capital Market Laws
penyesuaian dengan Undang-Undang Pasar approved by the Minister of Justice and Human
Modal dan telah disahkan oleh Menteri Rights of the Republic of Indonesia in its
Kehakiman dan Hak Asasi Manusia Republik Decision Letter No. C-23726 HT.01.04.TH.2003
Indonesia dengan Surat Keputusan dated October 6, 2003 and published in
No. C-23726 HT.01.04.TH.2003 tanggal Supplement No. 11053 of the Republic of
6 Oktober 2003 dan telah diumumkan dalam Indonesia State Gazette No. 88 dated
Berita Negara Republik Indonesia No. 88, November 4, 2003.
Tambahan No. 11053 tanggal 4 November
2003.
Berdasarkan Surat Keputusan Bank Indonesia Based on Bank Indonesia’s Decision Letter
No. 5/117/DPwB2/PWPwB24 tanggal No. 5/117/DPwB2/PWPwB24 dated October 15,
15 Oktober 2003, tentang “SK Penunjukan BRI 2003, regarding "SK Appointment of BRI as a
sebagai Bank Umum Devisa”, BRI telah Foreign Exchange Commercial Bank", BRI has
ditetapkan sebagai bank devisa melalui Surat been designated as a foreign exchange
Dewan Moneter No. SEKR/BRI/328 tanggal bank through Letter of Monetary Board
25 September 1956. No. SEKR/BRI/328 dated September 25, 1956.
13
Page 17
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 (lanjutan) a. Establishment (continued)
Berdasarkan Akta No. 51 tanggal 26 Mei 2008 Based on Notarial Deed No. 51 dated May 26,
Notaris Fathiah Helmi, S.H., telah dilakukan 2008 of Notary Fathiah Helmi, S.H., BRI
perubahan terhadap Anggaran Dasar BRI, amended its Articles of Association, among
antara lain untuk penyesuaian dengan others, to comply with the provisions of Law
ketentuan Undang-Undang Republik Indonesia No. 40 Year 2007 on “Limited Liability Company”
No. 40 Tahun 2007 tentang “Perseroan and Capital Market and Financial Institution
Terbatas” dan Peraturan Badan Pengawas Supervisory Agency’s (“Bapepam-LK”)
Pasar Modal dan Lembaga Keuangan Regulation, (whose function has been
(“Bapepam-LK”) (fungsinya sejak 1 Januari transferred to the Financial Services Authority
2013 dialihkan kepada Otoritas Jasa Keuangan (“OJK”) since January 1, 2013), No. IX.J.I on
(“OJK”)), No. IX.J.I tentang “Pokok-pokok “The Main Principles of the Articles of
Anggaran Dasar Perseroan yang Melakukan Association of a Company that Conduct Public
Penawaran Umum Efek Bersifat Ekuitas dan Offering of Shares and Public Company”, which
Perusahaan Publik”, yang telah mendapatkan was approved by the Minister of Law and Human
persetujuan dari Menteri Hukum dan Hak Asasi Rights of the Republic of Indonesia in its
Manusia Republik Indonesia dengan Surat Decision Letter No. AHU-48353.AH.01.02 Year
Keputusan No. AHU-48353.AH.01.02.Tahun 2008, dated August 6, 2008 and was published
2008 tanggal 6 Agustus 2008 dan telah in Supplement No. 23079 of the Republic of
diumumkan dalam Berita Negara Republik Indonesia State Gazette No. 68 dated August 25,
Indonesia No. 68, Tambahan No. 23079 2009.
tanggal 25 Agustus 2009.
Berdasarkan Akta No. 32 tanggal 22 April 2024 Based on Notarial Deed No. 32 dated April 22,
yang dibuat di hadapan Notaris Fathiah Helmi, 2024, of Notary Fathiah Helmi, S.H., in Jakarta
S.H., di Jakarta yang telah mendapat regarding amendments to the Articles of
Penerimaan Perubahan Anggaran Dasar dari Association from the Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Rights of the Republic of Indonesia
Republik Indonesia No. AHU-AH.01.03- No. AHU-AH.01.03-0092097 dated April 23,
0092097 tanggal 23 April 2024. Perubahan 2024. The changes were made in the context of
dilakukan dalam rangka penyesuaian dengan compliance to the OJK Regulation ("POJK")
Peraturan OJK (“POJK”) No. 15/POJK.04/2020 No. 15/POJK.04/2020 regarding the Plan and
tentang Rencana dan Penyelenggaraan Rapat Organizing of Public Companies' General
Umum Pemegang Saham (“RUPS”) Meeting of Shareholders ("GMS") and POJK
Perusahaan Terbuka dan POJK No. No. 16/POJK.04/2020 regarding the Electronic
16/POJK.04/2020 tentang Pelaksanaan RUPS Holding of Public Company GMS, as well as
Perusahaan Terbuka Secara Elektronik, serta paid-in capital.
modal disetor.
Selanjutnya, Anggaran Dasar BRI dimuat Furthermore, BRI's Articles of Association are
dalam dalam Akta Nomor 6 Tanggal 13 Januari documented in Notarial Deed No. 6 dated
2026 yang dibuat dihadapan Fathiah Helmi, January 13, 2026 made before Fathiah Helmi
S.H., Notaris di Jakarta dan telah mendapat S.H., Notary in Jakarta and which has received
Penerimaan Pemberitahuan Perubahan the Receipt of Notification on the Amendment of
Anggaran Dasar dari Menteri Hukum Republik Articles of Association from the Ministry of Law
Indonesia yang dimuat dalam Nomor AHU- of the Republic of Indonesia, Number AHU-
AH.01.03-0038855 Tanggal 11 Februari 2026. AH.01.03-0038855, dated February 11, 2026.
14
Page 18
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 (lanjutan) a. Establishment (continued)
Berdasarkan pasal 3 Anggaran Dasar BRI, According to Article 3 of the BRI’s Articles of
ruang lingkup kegiatan BRI adalah melakukan Association, BRI's scope of business is to
usaha di bidang perbankan serta optimalisasi conduct business in the banking sector and
pemanfaatan sumber daya yang dimiliki BRI optimize the utilization of BRI’s resources to
untuk menghasilkan jasa yang bermutu tinggi produce high quality and highly competitive
dan berdaya saing kuat untuk mendapat services to gain benefits in order to increase
keuntungan guna meningkatkan nilai company value by implementing the principles of
perusahaan dengan menerapkan prinsip- limited liability company.
prinsip Perseroan Terbatas.
Pemerintah Republik Indonesia merupakan Government of the Republic of Indonesia is the
entitas induk terakhir BRI. ultimate parent entity of BRI.
b. Program Rekapitalisasi b. Recapitalization Program
Sebagai realisasi dari Program Rekapitalisasi As a realization of the Recapitalization Program
Bank Umum sesuai Peraturan Pemerintah for Commercial Banks, set forth in Government
No. 52 Tahun 1999 tentang Penambahan Regulation No. 52 Year 1999, regarding the
Penyertaan Modal Negara Republik Indonesia Addition of Capital Investment by the Republic of
ke dalam Modal Bank Pemerintah, BRI telah Indonesia in State-Owned Banks, BRI has
menerima seluruh jumlah rekapitalisasi sebesar received in full the recapitalization with
nominal Rp29.149.000 dalam bentuk Obligasi a nominal amount of Rp29,149,000 in the form
Rekapitalisasi Pemerintah yang diterbitkan of Government Recapitalization Bonds issued in
dalam 2 (dua) tahap yaitu sebesar nominal 2 (two) phases, that is at the nominal amounts of
Rp20.404.300 pada tanggal 25 Juli 2000 dan Rp20,404,300 on July 25, 2000 and
Rp8.744.700 pada tanggal 31 Oktober 2000. Rp8,744,700 on October 31, 2000.
Lebih lanjut, seperti yang disebutkan dalam Furthermore, as stated in the Management
Kontrak Manajemen tanggal 28 Februari 2001 Contract dated February 28, 2001 between the
antara Negara Republik Indonesia c.q. Republic of Indonesia represented by the
Pemerintah melalui Menteri Keuangan dan BRI, Government through the Minister of Finance and
Pemerintah telah menetapkan bahwa total BRI, the Government determined that in order to
kebutuhan rekapitalisasi BRI untuk mencapai achieve a Minimum Capital Adequacy Liability of
Liabilitas Penyediaan Modal Minimum 4% 4%, BRI’s recapitalization requirement is
adalah sebesar Rp29.063.531. Oleh karena itu, Rp29,063,531. Therefore, BRI has returned the
BRI telah mengembalikan kelebihan total excess recapitalization of Rp85,469 in the form
rekapitalisasi sebesar Rp85.469 dalam bentuk of Government Recapitalization Bonds to the
Obligasi Rekapitalisasi Pemerintah kepada Republic of Indonesia on November 5, 2001.
Negara Republik Indonesia pada tanggal
5 November 2001.
Pada tanggal 30 September 2003, Menteri On September 30, 2003, the Minister of Finance
Keuangan mengeluarkan Surat Keputusan issued Decision Letter No. 427/KMK.02/2003
No. 427/KMK.02/2003 tanggal 30 September dated September 30, 2003 regarding the final
2003 tentang besarnya nilai akhir dan amount and implementation of Government’s
pelaksanaan hak-hak Pemerintah yang timbul rights, which arose as a result of the addition in
sebagai akibat penambahan penyertaan modal capital investment by Republic of Indonesia
Negara Republik Indonesia ke dalam modal during the Recapitalization Program for
BRI dalam rangka program rekapitalisasi bank Commercial Banks. Based on the Decision
umum. Berdasarkan Surat Keputusan tersebut, Letter, the Minister of Finance determined that
Menteri Keuangan menetapkan bahwa nilai the final amount of BRI’s recapitalization
akhir kebutuhan rekapitalisasi BRI adalah requirement is Rp29,063,531.
sebesar Rp29.063.531.
15
Page 19
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering
Terbatas Saham
Dalam rangka penawaran umum saham In relation to BRI’s Initial Public Offering (IPO),
perdana BRI, berdasarkan pernyataan based on the registration statement dated
pendaftaran tanggal 31 Oktober 2003, October 31, 2003, the Government, through the
Pemerintah, melalui Menteri Badan Usaha Milik Minister of State-Owned Enterprises agreed to
Negara (BUMN), menyetujui untuk melakukan conduct an IPO of 3,811,765,000 Series B
penawaran umum saham perdana (Initial Public common shares of BRI, consisting of
Offering (IPO)) sebesar 3.811.765.000 lembar 2,047,060,000 Series B common shares owned
saham biasa BRI atas nama seri B, yang terdiri by the Republic of Indonesia (divestment) and
dari 2.047.060.000 lembar milik Negara 1,764,705,000 new Series B common shares,
Republik Indonesia (divestasi) dan alongside over-subscription option and
1.764.705.000 lembar atas nama Seri B baru, over-allotment option.
serta bersamaan dengan opsi pemesanan lebih
dan opsi penjatahan lebih.
Penawaran umum saham perdana meliputi The IPO consists of the international public
penawaran kepada masyarakat internasional offering (under Rule 144A of the Securities Act
(Peraturan 144A dari Perundang-undangan and “S” Regulation) and the Indonesian public
Sekuritas dan peraturan “S”) dan penawaran offering. BRI submitted its registration to
kepada masyarakat Indonesia. BRI Bapepam-LK and the registration statement
menyerahkan pendaftarannya kepada became effective based on the Chairman of
Bapepam-LK dan pernyataan pendaftaran Bapepam-LK Letter No. S-2646/PM/2003 dated
tersebut telah menjadi efektif berdasarkan October 31, 2003.
Surat Ketua Bapepam-LK No. S-2646/PM/2003
tanggal 31 Oktober 2003.
Penawaran umum saham perdana BRI meliputi BRI’s IPO consists of 3,811,765,000 shares with
3.811.765.000 lembar saham dengan nilai a nominal value of Rp500 (full amount) per share
nominal Rp500 (nilai penuh) per lembar saham and a sale price of Rp875 (full amount)
dengan harga jual Rp875 (nilai penuh) per per share. Subsequently, over-subscription
lembar saham. Selanjutnya, opsi pemesanan option of 381,176,000 shares and over-allotment
lebih sejumlah 381.176.000 lembar saham dan option of 571,764,000 shares were exercised at
opsi penjatahan lebih sejumlah 571.764.000 Rp875 (full amount) per share on November 10,
lembar saham masing-masing dengan harga 2003 and December 3, 2003, respectively. After
Rp875 (nilai penuh) setiap lembar saham telah BRI’s IPO and the underwriters’ exercise of the
dilaksanakan masing-masing pada tanggal over-subscription option and the over-allotment
10 November 2003 dan 3 Desember 2003. option, the Republic of Indonesia owns 59.50%
Setelah IPO BRI dan opsi pemesanan lebih dan of BRI shares. On November 10, 2003, the
opsi penjatahan lebih dilaksanakan oleh offered shares started to be traded on Jakarta
Penjamin Pelaksana Emisi, Negara Republik and Surabaya Stock Exchanges (currently the
Indonesia memiliki 59,50% saham di BRI. Indonesia Stock Exchange). At the same time, all
Saham yang ditawarkan tersebut mulai BRI shares were also listed (Note 31b).
diperdagangkan di Bursa Efek Jakarta dan
Bursa Efek Surabaya (sekarang Bursa Efek
Indonesia) pada tanggal 10 November 2003
dan pada saat yang bersamaan seluruh saham
BRI juga telah dicatatkan (Catatan 31b).
16
Page 20
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering (continued)
Terbatas Saham (lanjutan)
Berdasarkan Akta No. 38 tanggal Based on Notarial Deed No. 38 dated November
24 November 2010, Notaris Fathiah Helmi, S.H. 24, 2010 of Notary Fathiah Helmi, S.H., stock
dilakukan pemecahan nilai nominal saham dari split was performed from a nominal value of
Rp500 (nilai penuh) per lembar saham menjadi Rp500 (full amount) per share to Rp250 (full
Rp250 (nilai penuh) per saham. Akta tersebut amount) per share. The deed had been received
telah diterima dan dicatat dalam database and recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum System database in accordance with the Ministry
Kementerian Hukum dan Hak Asasi Manusia of Law and Human Rights of the Republic of
Republik Indonesia dalam suratnya Indonesia Letter No. AHU.AH.01.10-33481
No. AHU.AH.01.10-33481 tanggal dated December 29, 2010. The stock split was
29 Desember 2010. Pemecahan saham performed in 2011 and BRI scheduled the last
dilakukan pada tahun 2011 dan BRI day on which shares with a nominal value of
menjadwalkan bahwa akhir perdagangan Rp500 (full amount) would be traded in Regular
saham dengan nilai nominal lama atau Rp500 Market and Negotiated Market was January 10,
(nilai penuh) per lembar saham di Pasar 2011 and the date of commencement of
Reguler dan Pasar Negosiasi adalah tanggal legitimate trade for shares with new nominal
10 Januari 2011 dan tanggal dimulainya value of Rp250 (full amount) was January 11,
perdagangan sah dengan nilai nominal baru 2011.
atau Rp250 (nilai penuh) per lembar saham
adalah tanggal 11 Januari 2011.
Berdasarkan Akta No. 54 tanggal 27 Oktober Based on Notarial Deed No. 54 dated October
2017, Notaris Fathiah Helmi, S.H. dilakukan 27, 2017 of Notary Fathiah Helmi, S.H., stock
pemecahan nilai nominal saham dari Rp250 split was performed from a nominal value of
(nilai penuh) per saham menjadi Rp50 Rp250 (full amount) per share to Rp50
(nilai penuh) per saham. Akta tersebut telah (full amount) per share. The deed had been
diterima dan dicatat dalam database Sistem received and recorded in the Legal Entity
Administrasi Badan Hukum Kementerian Administration System database in accordance
Hukum dan Hak Asasi Manusia Republik with the Ministry of Law and Human Rights of the
Indonesia dalam suratnya No. AHU.AH.01.03- Republic of Indonesia Letter No. AHU.AH.01.03-
0187521 tanggal 3 November 2017. 0187521 dated November 3, 2017. The stock
Pemecahan saham dilakukan pada tahun 2017 split was performed in 2017 and BRI scheduled
dan BRI menjadwalkan bahwa akhir the last day on which shares with a nominal
perdagangan saham dengan nilai nominal lama value of Rp250 (full amount) would be
atau Rp250 (nilai penuh) per lembar saham di traded in Regular Market and Negotiated
Pasar Reguler dan Pasar Negosiasi adalah Market was November 9, 2017 and the date of
tanggal 9 November 2017 dan tanggal commencement of legitimate trade for shares
dimulainya perdagangan sah dengan nilai with new nominal value of Rp50 (full amount)
nominal baru atau Rp50 (nilai penuh) per was November 10, 2017.
lembar saham adalah tanggal 10 November
2017.
Dalam rangka pembentukan Holding Ultra Due to the establishment of Ultra Micro Holding,
Mikro, BRI meningkatkan modal ditempatkan BRI increased additional paid-in capital through
dan disetor melalui Penambahan Modal dengan Right Issue with Pre-Emptive Rights
Hak Memesan Efek Terlebih Dahulu I (”PMHMETD”) I, in accordance with the results
(PMHMETD I), sesuai hasil keputusan RUPSLB of the Extraordinary General Meeting of
tanggal 22 Juli 2021 sebagaimana tercantum Shareholder dated July 22, 2021 was
dalam Akta No. 61 tanggal 22 Juli 2021, Notaris documented in Notarial Deed No. 61 dated July
Fathiah Helmi S.H., serta telah mendapat 22, 2021 of Notary Fathiah Helmi, S.H. in Jakarta
pernyataan efektif dari Otoritas Jasa Keuangan and had received an effective statement from the
(OJK) pada tanggal 30 Agustus 2021 sesuai Financial Services Authority (OJK) on August 30,
dengan Surat OJK No. S-152/D.04/2021 2021 through its letter No. S-152/D.04/2021
tanggal 30 Agustus 2021. dated August 30, 2021.
17
Page 21
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering (continued)
Terbatas Saham (lanjutan)
Dalam PMHMETD I tersebut, BRI menawarkan In PMHMETD I, BRI offered for as many as
sebanyak-banyaknya 28.213.191.604 saham 28,213,191,604 new Series B shares with
baru Seri B dengan nilai nominal per lembar a nominal value of Rp50 (full amount) per share
saham Rp50 (nilai penuh) dalam bentuk Hak in the form of Pre-Emptive Rights (”HMETD”)
Memesan Efek Terlebih Dahulu (HMETD) with exercised price of Rp3,400 (full amount).
dengan harga pelaksanaan per lembar saham HMETD would be traded and exercised from
Rp3.400 (nilai penuh). Tanggal perdagangan September 13 to September 22, 2021.
dan eksekusi HMETD tersebut mulai dari
13 September 2021 sampai dengan
22 September 2021.
Dari penawaran umum terbatas ini, BRI telah From this limited public offering, BRI has
meningkatkan jumlah modal sahamnya increased its share capital by 28,213,191,604
sebanyak 28.213.191.604 lembar saham shares, resulting the composition of BRI's share
sehingga mengakibatkan komposisi ownership become 56.82% owned by the
kepemilikan saham BRI adalah 56,82% dimiliki Government of the Republic of Indonesia and
oleh Pemerintah Republik Indonesia dan 43.18% owned by the public.
43,18% dimiliki oleh publik.
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock
Treasuri)
Pada tanggal 5 Februari 2021, terdapat On February 5, 2021, there was implementation
implementasi program kepemilikan saham of a bonus share program for BRI employees
kepada pekerja BRI (Catatan 31f) yang (note 31f) sourced from treasury stock. This
bersumber dari saham treasuri. Hal ini resulted to a reduction in treasury stocks of
mengakibatkan pengurangan saham treasuri 84,600 shares with an acquisition price per share
sebanyak 84.600 lembar saham dengan harga of Rp2,182 (full amount) or equivalent to a total
perolehan per lembar saham Rp2.182 (nilai of Rp184,597,481 (full amount), bonus share
penuh) atau setara total Rp184.597.481 (nilai discretion program fair price of Rp3,240 (full
penuh), harga wajar program diskresi saham amount) or equivalent to Rp274,104,000 (full
bonus sebesar Rp3.240 (nilai penuh) atau amount), the difference between the
setara Rp274.104.000 (nilai penuh), selisih value of treasury stocks and the total of
antara nilai saham treasuri dan total biaya implementation cost based on the fair price is
implementasi berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp89.506.518 (nilai penuh) to Rp89,506,518 (full amount).
Pada tanggal 31 Maret 2021, terdapat On March 31, 2021, there was implementation of
implementasi program kepemilikan saham a bonus share program for BRI employees (Note
kepada pekerja BRI (Catatan 31f) yang 31f) sourced from treasury stock. This resulted to
bersumber dari saham treasuri. Hal ini a reduction in treasury stock of 2,096,400 shares
mengakibatkan pengurangan saham treasuri at an acquisition price of Rp2,182 (full amount)
sebesar 2.096.400 lembar saham dengan per share or equivalent to a total of
harga perolehan Rp2.182 (nilai penuh) per Rp4,574,351,773 (full amount), where this
lembar saham atau setara total implementation consisted of ESA 1 of 831,000
Rp4.574.351.773 (nilai penuh), dimana shares with fair price of Rp3,630
implementasi ini terdiri dari ESA 1 sebanyak (full amount) per share or equivalent to
831.000 lembar saham dengan harga wajar Rp3,016,530,000 (full amount) and ESA 2 of
Rp3.630 (nilai penuh) per lembar saham atau 1,265,400 shares with a fair price of Rp4,410 (full
setara Rp3.016.530.000 (nilai penuh) dan ESA amount) per share or equivalent to
2 sebanyak 1.265.400 lembar saham dengan Rp5,580,414,000 (full amount).
harga wajar Rp4.410 (nilai penuh) per lembar
saham atau setara Rp5.580.414.000 (nilai
penuh).
18
Page 22
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Selisih antara nilai saham treasuri dan total The difference between the value of the treasury
biaya implementasi berdasarkan harga wajar stock and the total of implementation costs
dicatat dalam agio sebesar Rp4.022.592.226 based on the fair price is recorded in additional
(nilai penuh). paid-in capital amounting to Rp4,022,592,226
(full amount).
Pada tanggal 7 Oktober 2021 sampai dengan On October 7, 2021 up to December 17, 2021,
17 Desember 2021, terdapat implementasi there was implementation of the stock option
program kepemilikan saham kepada pekerja program for BRI employees (Note 30) sourced
BRI (Catatan 30) yang bersumber dari saham from treasury stock. This has resulted in a
treasuri. Hal ini mengakibatkan pengurangan reduction in treasury stock of 11,613,900 shares
saham treasuri sebanyak 11.613.900 lembar with an acquisition price of Rp2,182
saham dengan harga perolehan per lembar (full amount) per share or equivalent to
saham Rp2.182 (nilai penuh) atau setara Rp25,341,568,431 (full amount), the ESOP 1
Rp25.341.568.431 (nilai penuh), harga and 2 programs grant price of Rp2,240
pelaksanaan program ESOP 1 dan 2 sebesar (full amount) or equivalent to Rp26,015,136,000
Rp2.240 (nilai penuh) atau setara (full amount). The difference between the value
Rp26.015.136.000 (nilai penuh). Selisih antara of treasury stock and the total implementation
nilai saham treasuri dan total biaya costs based on the fair price was recorded in
implementasi berdasarkan harga wajar dicatat additional paid-in capital amounting to
dalam agio sebesar Rp4.680.363.069 (nilai Rp4,680,363,069 (full amount).
penuh).
Pada tanggal 25 Oktober 2021, terdapat On October 25, 2021, there was the
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 590,000 shares at an acquisition price of
sebanyak 590.000 lembar saham dengan harga Rp2,182 (full amount) per share or equivalent to
perolehan Rp2.182 (nilai penuh) per lembar Rp1,287,381,963 (full amount), the fair price of
saham atau setara total Rp1.287.381.963 (nilai the Discretionary Pool of Rp3,750 (full amount)
penuh), harga wajar Discretionary Pool sebesar per share or equivalent to Rp2,212,500,000 (full
Rp3.750 (nilai penuh) per lembar saham atau amount). The difference between the value of
setara Rp2.212.500.000 (nilai penuh). Selisih treasury stock and the total of implementation
antara nilai saham treasuri dan total biaya cost based on the fair price was recorded in
implementasi berdasarkan harga wajar dicatat additional paid-in capital amounting to
dalam agio sebesar Rp925.118.037 (nilai Rp925,118,037 (full amount).
penuh).
Pada tanggal 27 Oktober 2021, terdapat On October 27, 2021, there was implementation
implementasi program kepemilikan saham of a bonus share program for BRI employees
kepada pekerja BRI (Catatan 30) yang (Note 30) sourced from treasury stock. This has
bersumber dari saham treasuri. Hal ini resulted in a reduction in treasury stock of
mengakibatkan pengurangan saham treasuri 263,904,800 shares at an acquisition price of
sebanyak 263.904.800 lembar saham dengan Rp2,182 (full amount) per share or equivalent to
harga perolehan per lembar saham Rp2.182 Rp575,841,151,426 (full amount), the grant price
(nilai penuh) atau setara total of ESA 3 of Rp4,020 (full amount) or equivalent
Rp575.841.151.426 (nilai penuh), harga wajar to Rp1,060,897,296,000 (full amount), the
ESA 3 sebesar Rp4.020 (nilai penuh) atau difference between the value of treasury stock
setara Rp1.060.897.296.000 (nilai penuh), and the total of implementation cost based on the
selisih antara nilai saham treasuri dan total fair price was recorded in additional paid-in
biaya implementasi berdasarkan harga wajar capital amounting to Rp485,056,144,574 (full
dicatat dalam agio sebesar Rp485.056.144.574 amount).
(nilai penuh).
19
Page 23
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 5 November 2021 sampai dengan On November 5, 2021 up to December 6, 2021,
6 Desember 2021, terdapat implementasi the stock option program was implemented on
program kepemilikan saham kepada pekerja BRI employees (Note 30) sourced from treasury
BRI (Catatan 30) yang bersumber dari saham stock. This resulted in a reduction in treasury
treasuri. Hal ini mengakibatkan pengurangan stock of 124,565,200 shares at an acquisition
saham treasuri sebanyak 124.565.200 lembar price of Rp2,182 (full amount) per share or
saham dengan harga perolehan per lembar equivalent to Rp271,801,680,741 (full amount),
saham Rp2.182 (nilai penuh) atau setara the ESOP 1 and 2 programs grant price of
Rp271.801.680.741 (nilai penuh), harga Rp2,240 (full amount) or equivalent to
pelaksanaan program ESOP 1 dan 2 sebesar Rp279,026,048,000 (full amount). The difference
Rp2.240 (nilai penuh) atau setara between the value of treasury stock and the total
Rp279.026.048.000 (nilai penuh). Selisih of implementation cost based on the fair price
antara nilai saham treasuri dan total biaya was recorded in additional paid-in capital
implementasi berdasarkan harga wajar dicatat amounting to Rp7,224,367,259 (full amount).
dalam agio sebesar Rp7.224.367.259 (nilai
penuh).
Pada tanggal 17 Desember 2021, terdapat On December 17, 2021, there was
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 282,159,300 shares at an acquisition
sebanyak 282.159.300 lembar saham dengan price of Rp2,182 (full amount) per share or
harga perolehan per lembar saham Rp2.182 equivalent to Rp615,672,531,146 (full amount),
(nilai penuh) atau setara total the fair price of ESA 4 of Rp3,926 (full amount)
Rp615.672.531.146 (nilai penuh), harga wajar or equivalent to Rp1,107,757,411,800 (full
ESA 4 sebesar Rp3.926 (nilai penuh) atau amount), the difference between the value of
setara Rp1.107.757.411.800 (nilai penuh), treasury stock and the total of implementation
selisih antara nilai saham treasuri dan total cost based on the fair price was recorded in
biaya implementasi berdasarkan harga wajar additional paid-in capital amounting to
dicatat dalam agio sebesar Rp492.084.880.654 Rp492,084,880,654 (full amount).
(nilai penuh).
Pada tanggal 17 Desember 2021, terdapat On December 17, 2021, there was
implementasi program kepemilikan saham implementation of the stock option program for
kepada pekerja BRI (Catatan 30) yang BRI employees (Note 30) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 11,004,400 shares at an acquisition
sebanyak 11.004.400 lembar saham dengan price of of Rp2,182 (full amount) at an acquisition
harga perolehan per lembar saham Rp2.182 price of or equivalent to Rp24,011,637,404 (full
(nilai penuh) atau setara Rp24.011.637.404 amount), ESOP 1 and 2 fair price of Rp2,240 (full
(nilai penuh), harga pelaksanaan program amount) or the equivalent of Rp24,649,856,000
ESOP 1 dan 2 sebesar Rp2.240 (nilai penuh) (full amount). The difference between the value
atau setara Rp24.649.856.000 (nilai penuh). of treasury stock and the total of implementation
Selisih antara nilai saham treasuri dan total cost based on the fair price was recorded in
biaya implementasi berdasarkan harga wajar additional paid-in capital amounting to
dicatat dalam agio sebesar Rp4.660.603.096 Rp4,660,603,096 (full amount).
(nilai penuh).
20
Page 24
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 27 Desember 2021, terdapat On December 27, 2021, there was
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 6,049,800 shares consisting of 16,000
sebanyak 6.049.800 lembar saham terdiri dari ESA 1 shares fair price of Rp3,630
ESA 1 sebanyak 16.000 lembar saham dengan (full amount) per share or equivalent to
harga wajar Rp3.630 (nilai penuh) per lembar Rp58,080,000 (full amount), ESA 2 of 266,400
saham atau setara Rp58.080.000 (nilai penuh), shares fair price of Rp4,410 (full amount) per
ESA 2 sebanyak 266.400 lembar saham share or equivalent to Rp1,174,824,000
dengan harga wajar Rp4.410 (nilai penuh) per (full amount), ESA 3 of 4,813,700 shares at fair
lembar saham atau setara Rp1.174.824.000 price of Rp4,020 (full amount) per share or
(nilai penuh), ESA 3 sebanyak 4.813.700 equivalent to Rp19,351,074,000 (full amount),
lembar saham dengan harga wajar Rp4.020 and ESA 4 of 953,700 shares at fair price of
(nilai penuh) per lembar saham atau setara Rp3,926 (full amount) per share or equivalent to
Rp19.351.074.000 (nilai penuh), dan ESA 4 Rp3,744,226,200 (full amount). The difference
sebanyak 953.700 lembar saham dengan harga between the value of treasury stock and the total
wajar Rp3.926 (nilai penuh) per lembar saham of implementation cost based on the fair price
atau setara Rp3.744.226.200 (nilai penuh). was recorded in additional paid-in capital
Selisih antara nilai saham treasuri dan total amounting to Rp11,127,520,477 (full amount).
biaya implementasi berdasarkan harga wajar
dicatat dalam agio sebesar Rp11.127.520.477
(nilai penuh).
Pada tanggal 28 Desember 2021, terdapat On December 28, 2021, the stock option
implementasi program kepemilikan saham program was implemented for BRI employees
kepada pekerja BRI (Catatan 30) yang (Note 30) sourced from treasury stock. This has
bersumber dari saham treasuri. Hal ini resulted in a reduction in treasury stock of
mengakibatkan pengurangan saham treasuri 1,742,600 shares with an acquisition price of
sebanyak 1.742.600 lembar saham dengan Rp2,182 (full amount) per share or equivalent
harga perolehan per lembar saham Rp2.182 to Rp3,802,358,996 (full amount), the
(nilai penuh) atau setara Rp3.802.358.996 (nilai implementation price of the ESOP 1 and 2
penuh), harga pelaksanaan program ESOP 1 programs of Rp2,240 (full amount) or equivalent
dan 2 sebesar Rp2.240 (nilai penuh) atau to Rp3,903,424,000 (full amount). The difference
setara Rp3.903.424.000 (nilai penuh). Selisih between the value of treasury stock and the total
antara nilai saham treasuri dan total biaya of implementation cost based on the fair price
implementasi berdasarkan harga wajar dicatat was recorded in additional paid-in capital
dalam agio sebesar Rp732.402.204 (nilai amounting to Rp732,402,204 (full amount).
penuh).
Pada tanggal 30 Desember 2021, terdapat As of December 30, 2021, there was the
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 30,720,900 shares with details of
sebanyak 30.720.900 lembar saham dengan 30,252,500 shares with an acquisition price per
rincian sebanyak 30.252.500 lembar dengan share of Rp2,182 (full amount) per share or
harga perolehan per lembar saham Rp2.182 equivalent to Rp66,011,055,629 (full amount)
(nilai penuh) atau setara Rp66.011.055.629 and 468,400 shares with an acquisition price per
(nilai penuh) dan sebanyak 468.400 lembar share of Rp2,881 (full amount) per share or
dengan harga perolehan per lembar saham equivalent to Rp1,349,460,400 (full amount), the
Rp2.881 (nilai penuh) atau setara fair price of Special ESA is Rp4,080 (full amount)
Rp1.349.460.400 (nilai penuh), harga wajar or equivalent to Rp125,341,272,000 (full
ESA Khusus sebesar Rp4.080 (nilai penuh) amount).
atau setara Rp125.341.272.000 (nilai penuh).
21
Page 25
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Selisih antara nilai saham treasuri dan total The difference between the value of treasury
biaya implementasi berdasarkan harga wajar stock and the total of implementation cost based
dicatat dalam agio sebesar Rp57.980.755.971 on the fair price was recorded in additional paid-
(nilai penuh). Atas transaksi yang terjadi pada in capital amounting to Rp57,980,755,971 (full
tahun 2021, total saham treasuri yang dimiliki amount). For transactions that occurred in 2021,
oleh BRI adalah sebanyak 15.931.900 lembar the total treasury stock owned by BRI were
saham. 15,931,900 shares.
BRI melalui surat No. R.0034-DIR/ALM/ BRI, through its letter No. R. 0034-DIR/ALM/
01/2022 tanggal 24 Januari 2022 mengajukan 01/2022 dated January 24, 2022, submitted a
permohonan persetujuan pembelian kembali request for OJK’s approval on BRI’s shares
saham BRI kepada OJK sebanyak-banyaknya buyback for at most Rp3,000,000, and it was
Rp3.000.000. Pembelian kembali saham BRI approved by OJK through its letter
tersebut telah disetujui oleh OJK melalui Surat No. S-29/PB.31/2022 dated February 21, 2022
No. S-29/PB.31/2022 tanggal 21 Februari 2022 and approved by Annual General Meeting of
dan telah mendapatkan persetujuan pada Shareholders held on March 1, 2022.
Rapat Umum Pemegang Saham Tahunan 2022
yang diselenggarakan pada tanggal 1 Maret
2022.
BRI juga telah menyampaikan keterbukaan BRI conveyed its information disclosure to the
informasi kepada Otoritas Jasa Keuangan Financial Services Authority (OJK) in regards to
(OJK) sehubungan dengan rencana pembelian the buyback plan for shares previously issued
kembali saham yang telah dikeluarkan dan and listed on the Stock Exchange for as
tercatat di BEI sebanyak-banyaknya sebesar many as Rp3,000,000 through its letter
Rp3.000.000 melalui surat No. B.7-CSC/CSM/ No. B. 7-CSC/CSM/CGC/01/2022 dated January
CGC/01/2022 tanggal 21 Januari 2022. 21, 2022. The buyback is carried out within a
Pembelian kembali tersebut secara bertahap period between March 1, 2022 until August 31,
dalam periode 1 Maret 2022 sampai dengan 2023.
31 Agustus 2023.
Pada bulan April hingga Juli 2022, BRI telah In April to July 2022, BRI has repurchased
melakukan pembelian saham sebanyak 184,245,400 shares (par value of Rp50
184.245.400 lembar saham (nilai nominal Rp50 (full amount) per share) at an acquisition price of
(nilai penuh) per lembar saham) dengan harga Rp818,380 with an average purchase price of
perolehan sebesar Rp818.380 dengan rata-rata Rp4,442 (full amount) per share.
harga pembelian Rp4.442 (nilai penuh) per
lembar saham.
Pada tanggal 12 Agustus 2022 terdapat On August 12, 2022, there was implementation
implementasi program kepemilikan saham BRI of BRI's bonus share program originating from
yang bersumber dari saham treasuri hasil the treasury stocks repurchased in 2022. This
pembelian kembali tahun 2022. Hal ini has resulted in a reduction of treasury stock by
mengakibatkan pengurangan saham treasuri 7,064,100 shares with an acquisition price per
sebanyak 7.064.100 lembar saham dengan share of Rp4,440 (full amount), or equivalent to
harga perolehan per lembar saham Rp4.440 Rp31,363. The program implementation price is
(nilai penuh) atau setara Rp31.363 per lembar Rp4,250 (full amount) per share, or the
saham. Harga pelaksanaan program sebesar equivalent of Rp30,022. The difference between
Rp4.250 (nilai penuh) atau setara Rp30.022. the acquisition value of treasury stock and the
Selisih antara nilai perolehan saham treasuri program costs based on fair prices recorded in
dan biaya program berdasarkan harga wajar additional paid-in capital amounting to Rp1,341
dicatat dalam agio sebesar Rp1.341 (Catatan (Note 31b).
31b).
22
Page 26
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada bulan Agustus hingga Desember 2022, In August to December 2022, BRI has
BRI telah melakukan pembelian saham repurchased 295,208,700 shares (par value of
sebanyak 295.208.700 lembar saham Rp50 (full amount) per share) at an acquisition
(nilai nominal Rp50 (nilai penuh) per lembar price of Rp1,365,888 with an average purchase
saham) dengan harga perolehan sebesar price of Rp4,627 (full amount) per share.
Rp1.365.888 dan rata-rata harga pembelian
sebesar Rp4.627 (nilai penuh) per lembar
saham.
Pada bulan Januari 2023, BRI melanjutkan In January 2023, BRI continued to repurchase
pembelian saham sebanyak 167.931.800 167,931,800 shares (par value Rp50
lembar saham (nilai nominal Rp50 (nilai penuh) (full amount) per share) at an acquisition price of
per lembar saham) dengan harga perolehan Rp815,732 with an average purchase price of
sebesar Rp815.732 dan rata-rata harga Rp4,858 (full amount) per share.
pembelian sebesar Rp4.858 (nilai penuh) per
lembar saham.
Pada tanggal 14 Juli 2023 terdapat On July 14, 2023, there was implementation of a
implementasi program kepemilikan saham bonus share program for BRI employees
kepada pekerja BRI yang bersumber dari sourced from treasury stock repurchased in
saham treasuri hasil pembelian kembali tahun 2020. This has resulted in a reduction in treasury
2020. Hal ini mengakibatkan pengurangan stock of 501,600 shares with an acquisition price
saham treasuri sebanyak 501.600 lembar per share of Rp2,881 (full amount) per share or
saham dengan harga perolehan per lembar equivalent to Rp1,445. The implementation of
saham Rp2.881 (nilai penuh) atau setara this program consists of ESA 1 of 21,100 shares
Rp1.445. Pelaksanaan program ini terdiri dari with fair price of Rp3,630 (full amount), ESA 2 of
ESA 1 sebanyak 21.100 lembar saham dengan 32,300 shares with a grant price of Rp4,410
nilai wajar Rp3.630 (nilai penuh), ESA 2 (full amount), ESA 3 of 33,900 shares with a
sebanyak 32.300 lembar saham dengan nilai grant price of Rp4,020 (full amount), and ESA 4
wajar Rp4.410 (nilai penuh), ESA 3 sebanyak of 414,300 shares with fair price of Rp3,926
33.900 lembar saham dengan nilai wajar (full amount), where the total program
Rp4.020 (nilai penuh), dan ESA 4 sebanyak implementation price is equivalent to Rp1,982.
414.300 lembar saham dengan nilai wajar The difference between the acquisition value of
Rp3.926 (nilai penuh), dimana secara total treasury stock and the program costs based on
harga pelaksanaan program setara dengan fair prices recorded in additional paid-in capital
Rp1.982. Selisih antara nilai perolehan saham amounting to Rp537 (Note 31b).
treasuri dan biaya program berdasarkan harga
wajar dicatat dalam agio sebesar Rp537
(Catatan 31b).
Pada tanggal 18 Agustus 2023 terdapat On August 18, 2023, there was implementation
implementasi program kepemilikan saham BRI of a bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2022. Hal ini 2022. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 6,440,500 shares at an acquisition price
sebanyak 6.440.500 lembar saham dengan of of Rp4,636 (full amount) at an acquisition price
harga perolehan per lembar saham Rp4.636 of or equivalent to Rp29,860. The program
(nilai penuh) atau setara Rp29.860. Harga implementation price of Rp5,450 (full amount) or
pelaksanaan program sebesar Rp5.450 (nilai equivalent to Rp35,101. The difference between
penuh) atau setara Rp35.101. Selisih antara the value of treasury stock and the total of
nilai perolehan saham treasuri dan biaya implementation cost based on the fair price was
program berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp5.241 (Catatan 31b). to Rp5,241 (Note 31b).
23
Page 27
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada bulan September sampai dengan In September to December 2023, BRI has
Desember 2023, BRI telah melakukan repurchased 118,833,600 shares (par value of
pembelian saham sebanyak 118.833.600 Rp50 (full amount) per share) at an acquisition
lembar saham (nilai nominal Rp50 (nilai penuh) price of Rp625,555 with an average purchase
per lembar saham) dengan harga perolehan price of Rp5,264 (full amount) per share.
sebesar Rp625.555 dan rata-rata harga
pembelian sebesar Rp5.264 (nilai penuh) per
lembar saham.
Pada tanggal 3 April 2024 terdapat On April 3, 2024, there was implementation of a
implementasi program kepemilikan saham BRI bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2020. Hal ini 2020. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 7,346,500 shares at an acquisition price
sebanyak 7.346.500 lembar saham dengan of of Rp2,881 (full amount) at an acquisition price
harga perolehan per lembar saham Rp2.881 of or equivalent to Rp21,168. The program
(nilai penuh) atau setara Rp21.168. Harga implementation price of Rp6,375 (full amount) or
pelaksanaan program sebesar Rp6.375 (nilai equivalent to Rp46,835. The difference between
penuh) atau setara Rp46.835. Selisih antara the value of treasury stock and the total of
nilai perolehan saham treasuri dan biaya implementation cost based on the fair price was
program berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp25.667 (Catatan 31b). to Rp25,667 (Note 31b).
Pada bulan April 2024, BRI telah melakukan In April 2024, BRI has repurchased 28,900,000
pembelian saham sebanyak 28.900.000 lembar shares (par value of Rp50 (full amount) per
saham (nilai nominal Rp50 (nilai penuh) per share) at an acquisition price of Rp154,514 with
lembar saham) dengan harga perolehan an average purchase price of Rp5,346 (full
sebesar Rp154.514 dengan rata-rata harga amount) per share.
pembelian Rp5.346 (nilai penuh) per lembar
saham.
Pada tanggal 28 Mei 2024 terdapat On May 28, 2024, there was implementation of a
implementasi program kepemilikan saham BRI bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2022. Hal ini 2022. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 25,606,600 shares at an acquisition
sebanyak 25.606.600 lembar saham dengan price of of Rp4,636 (full amount) at an acquisition
harga perolehan per lembar saham Rp4.636 price of or equivalent to Rp118,716.
(nilai penuh) atau setara Rp118.716.
Pada bulan Mei 2024, BRI telah melakukan In May 2024, BRI has repurchased 20,900,000
pembelian saham sebanyak 20.900.000 lembar shares (par value of Rp50 (full amount) per
saham (nilai nominal Rp50 (nilai penuh) per share) at an acquisition price of Rp98,133 with
lembar saham) dengan harga perolehan an average purchase price of Rp4,695 (full
sebesar Rp98.133 dan rata-rata harga amount) per share.
pembelian sebesar Rp4.695 (nilai penuh) per
lembar saham.
24
Page 28
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 9 Juli 2024 terdapat implementasi On July 9, 2024, there was implementation of a
program kepemilikan saham BRI yang bonus share program for BRI employees
bersumber dari saham treasuri hasil pembelian sourced from treasury stock repurchased in
kembali tahun 2022. Hal ini mengakibatkan 2022. This has resulted in a reduction in treasury
pengurangan saham treasuri sebanyak stock of 412,200 shares at an acquisition price of
412.200 lembar saham dengan harga of Rp2,881 (full amount) at an acquisition price
perolehan per lembar saham Rp2.881 (nilai of or equivalent to Rp1,188. The program
penuh) atau setara Rp1.188. Harga implementation price of Rp6,350 (full amount) or
pelaksanaan program sebesar Rp6.350 (nilai equivalent to Rp2,617. The difference between
penuh) atau setara Rp2.617. Selisih antara nilai the value of treasury stock and the total of
perolehan saham treasuri dan biaya program implementation cost based on the fair price was
berdasarkan harga wajar dicatat dalam agio recorded in additional paid-in capital amounting
sebesar Rp1.429 (Catatan 31b). to Rp1,429 (Note 31b).
Pada bulan Juli hingga September 2024, BRI In July until September 2024, BRI has
telah melakukan pembelian saham sebanyak repurchased 125,298,700 shares (par value of
125.298.700 lembar saham (nilai nominal Rp50 Rp50 (full amount) per share) at an acquisition
(nilai penuh) per lembar saham) dengan harga price of Rp621,798 with an average purchase
perolehan sebesar Rp621.798 dan rata-rata price of Rp4,963 (full amount) per share.
harga pembelian sebesar Rp4.963 (nilai penuh)
per lembar saham.
Pada tanggal 24 Januari 2025 terdapat On January 24, 2025, there was an
implementasi program kepemilikan saham BRI implementation of BRI's share ownership
yang bersumber dari saham treasuri hasil program sourced from treasury shares from the
pembelian kembali tahun 2020. Hal ini 2020 buyback. This resulted in a reduction in
mengakibatkan pengurangan saham treasuri treasury shares of 7,671,300 shares with an
sebanyak 7.671.300 lembar saham dengan acquisition price per share of Rp2,881 (full value)
harga perolehan per lembar saham Rp2.881 or equivalent to Rp22,104. The program
(nilai penuh) atau setara Rp22.104. Harga implementation price was Rp4,334 (full value) or
pelaksanaan program sebesar Rp4.334 (nilai equivalent to Rp33,247. The difference between
penuh) atau setara Rp33.247. Selisih antara the acquisition value of treasury shares and the
nilai perolehan saham treasuri dan biaya program costs based on fair prices was recorded
program berdasarkan harga wajar dicatat in additional paid-in capital of Rp11,143
dalam agio sebesar Rp11.143 (Catatan 31b). (Note 31b).
Pada bulan April hingga Oktober 2025, BRI In April until October 2025, BRI has repurchased
telah melakukan pembelian saham sebanyak 121,321,300 shares (par value of Rp50 (full
121.321.300 lembar saham (nilai nominal Rp50 amount) per share) at an acquisition price of
(nilai penuh) per lembar saham) dengan harga Rp448,235 with an average purchase price of
perolehan sebesar Rp448.235 dan rata-rata Rp3,695 (full amount) per share.
harga pembelian sebesar Rp3.695 (nilai penuh)
per lembar saham.
25
Page 29
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 5 Desember 2025 terdapat On December 5, 2025, there was an
implementasi program kepemilikan saham BRI implementation of BRI's share ownership
yang bersumber dari saham treasuri hasil program sourced from treasury shares from the
pembelian kembali tahun 2022. Hal ini 2022 buyback. This resulted in a reduction in
mengakibatkan pengurangan saham treasuri treasury shares of 75,926,100 shares with an
sebanyak 75.926.100 lembar saham dengan acquisition price per share of Rp4,636 (full value)
harga perolehan per lembar saham Rp4.636 or equivalent to Rp352,006. The program
(nilai penuh) atau setara Rp352.006. Harga implementation price was Rp4,334 (full value) or
pelaksanaan program sebesar Rp4.334 (nilai equivalent to Rp329,064. The difference
penuh) atau setara Rp329.064. Selisih antara between the acquisition value of treasury shares
nilai perolehan saham treasuri dan biaya and the program costs based on fair prices was
program berdasarkan harga wajar dicatat recorded in additional paid-in capital of Rp22,942
dalam agio sebesar Rp22.942 (Catatan 31b). (Note 31b)
Pada bulan Desember 2025 sampai Januari In December 2025 until Januari 2026, BRI has
2026, BRI telah melakukan pembelian saham repurchased 36,471,700 shares (par value of
sebanyak 36.471.700 lembar saham (nilai Rp50 (full amount) per share) at an acquisition
nominal Rp50 (nilai penuh) per lembar saham) price of Rp132,337 with an average purchase
dengan harga perolehan sebesar Rp132.337 price of Rp3,628,47 (full amount) per share.
dan rata-rata harga pembelian sebesar
Rp3.628,47 (nilai penuh) per lembar saham.
Adapun harga perolehan di atas merupakan The acquisition price above is the acquisition
harga perolehan dan tidak termasuk biaya yang price and does not include costs that can be
dapat diatribusikan secara langsung terhadap directly attributed to the purchase of treasury
pembelian saham treasuri. stock.
Sehingga per tanggal 31 Maret 2026, total As of March 31, 2026, the total treasury stocks
saham treasuri yang dimiliki oleh BRI sebanyak owned by BRI were 984,073,900 shares.
984.073.900 lembar saham.
26
Page 30
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen e. Structure and Management
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025
Desember 2025, BRI memiliki jaringan unit BRI has the following networks of work unit:
kerja dengan rincian sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Kantor Wilayah 18 18 Regional Offices
Kantor Audit Intern Pusat 1 1 Head Internal Audit Office
Kantor Audit Intern Wilayah 18 18 Regional Internal Audit Offices
Kantor Cabang Dalam Negeri 454 454 Domestic Branch Offices
Kantor Cabang/Kantor Perwakilan Overseas Branch/Representative
di Luar Negeri 6 6 Offices
Kantor Cabang Pembantu (KCP)
Dalam Negeri*) 6.885 6.885 Domestic Sub-branch Offices*)
Kantor Cabang Pembantu (KCP)
di Luar Negeri 3 3 Overseas Sub-branch Offices
Teras Keliling 6 6 Mobile Teras
Teras Kapal 4 4 Floating Teras
*) Sesuai dengan POJK No. 12/POJK.03/2021 tanggal 30 *) According to POJK No.12/POJK.03/2021 dated July 30,
Juli 2021 tentang Bank Umum, penyajian Unit Kerja 2021 regarding Commercial Banks, Presentation of Cash
Kantor Kas, BRI Unit dan Teras Kantor dicatatkan Office, BRI Units and Teras Offices are listed as Domestic
sebagai Kantor Cabang Pembantu (KCP) Dalam Negeri Sub-Branch Offices (KCP)
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025,
Desember 2025, BRI memiliki 5 (lima) Kantor BRI has 5 (five) overseas branch offices located
Cabang di luar negeri yang berlokasi di New in New York, Cayman Islands, Singapore, Timor-
York, Cayman Islands, Singapura, Timor-Leste Leste, Taipei and 1 (one) overseas
dan Taipei, serta 1 (satu) Kantor Perwakilan di representative office located in Hong Kong.
luar negeri yang berlokasi di Hong Kong.
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025,
Desember 2025, BRI memiliki 10 (sepuluh) BRI has 10 (ten) subsidiaries, which are PT Bank
entitas anak yaitu PT Bank Raya Indonesia Tbk, Raya Indonesia Tbk, BRI Global Financial
BRI Global Financial Services Co. Ltd. Hong Services Co. Ltd Hong Kong, PT Asuransi BRI
Kong, PT Asuransi BRI Life, PT BRI Life, PT BRI Multifinance Indonesia, PT BRI
Multifinance Indonesia, PT BRI Danareksa Danareksa Sekuritas, PT BRI Ventura
Sekuritas, PT BRI Ventura Investama, PT BRI Investama, PT BRI Asuransi Indonesia,
Asuransi Indonesia, PT Pegadaian, PT PT Pegadaian, PT Permodalan Nasional
Permodalan Nasional Madani, dan PT BRI Madani, and PT BRI Manajemen Investasi.
Manajemen Investasi.
Berdasarkan kebijakan akuntansi BRI, Based on the accounting policies of BRI, the
manajemen kunci BRI cakupannya adalah coverage of BRI’s key management are
anggota komisaris, direksi, senior executive members of boards of commissioners, directors,
vice president, komite audit, komite remunerasi, senior executive vice president, audit committee,
kepala group, kepala satuan kerja audit intern remuneration committee, group head, head of
dan kepala audit intern wilayah, pemimpin internal audit work unit and head of regional
wilayah, pemimpin cabang khusus dan internal audits, head of regional officer, head of
pemimpin cabang. special branch and head of branches.
27
Page 31
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
Total pekerja BRI dan entitas anak masing- The number of BRI and subsidiaries employees
masing pada tanggal-tanggal 31 Maret 2026 as of March 31, 2026 and December 31, 2025
dan 31 Desember 2025 adalah sebagai berikut: are:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 59.932 59.714 (Persero) Tbk
Entitas Anak 22.271 22.478 Subsidiaries
82.203 82.192
Susunan Dewan Komisaris BRI pada tanggal The composition of BRI's Board of
31 Maret 2026 ditetapkan berdasarkan Rapat Commissioners as of March 31, 2026 was
Umum Pemegang Saham Luar Biasa appointed based on Extraordinary General
(RUPSLB) BRI yang dimuat dalam Akta Meeting of Shareholders of BRI, each of which
Pernyataan Keputusan Rapat (PKR) No 3 was stated in the Notarial Deed No. 3 dated April
tanggal 2 April 2026. Adapun Susunan Dewan 2, 2026. The composition of the Board of
Komisaris BRI pada tanggal 31 Desember 2025 Commissioners of BRI as of December 31, 2025
ditetapkan berdasarkan Rapat Umum was appointed based on the Extraordinary
Pemegang Saham Luar Biasa (RUPSLB) BRI General Meeting of Shareholders of BRI, each of
yang dimuat dalam Berita Acara RUPSLB which was stated in the Notarial Deed of Fathiah
dalam Akta No.19 tanggal 17 Desember 2025 Helmi, S.H No. 19 dated December 17, 2025:
yang dibuat oleh Notaris Fathiah Helmi, S.H.:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Komisaris Utama/Komisaris : Kartika Wirjoatmodjo Kartika Wirjoatmodjo : President Commissioner/Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Komisaris Independen : Parman Nataatmadja Parman Nataatmadja : Independent Commissioner
Komisaris Independen : Lukmanul Hakim Lukmanul Hakim : Independent Commissioner
Komisaris Independen : Edi Susianto Edi Susianto : Independent Commissioner
Komisaris : Helvi Yuni Moraza Helvi Yuni Moraza : Commissioner
Komisaris : Awan Nurmawan Nuh Awan Nurmawan Nuh : Commissioner
Susunan Direksi BRI pada tanggal The composition of BRI's Directors as of March
31 Maret 2026 ditetapkan berdasarkan Rapat 31, 2026 was appointed based on Extraordinary
Umum Pemegang Saham Luar Biasa General Meeting of Shareholders of BRI, each of
(RUPSLB) BRI yang dimuat dalam Akta which was stated in the Notarial Deed No. 3
Pernyataan Keputusan Rapat (PKR) No 3 dated April 2, 2026. The composition of BRI's
tanggal 2 April 2026. Adapun Susunan Direksi Directors as of December 31, 2025 was
BRI pada tanggal 31 Desember 2025 appointed based on the Extraordinary General
berdasarkan Rapat Umum Pemegang Saham Meeting of Shareholders of BRI, each of which
Luar Biasa (RUPSLB) BRI yang dimuat dalam was stated in the Notarial Deed of Fathiah Helmi,
Berita Acara RUPSLB dalam Akta No.19 S.H No. 19 dated December 17, 2025:
tanggal 17 Desember 2025 yang dibuat oleh
Notaris Fathiah Helmi, S.H.:
28
Page 32
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Direktur Utama : Hery Gunardi Hery Gunardi : President Director
Wakil Direktur Utama : Viviana Dyah Ayu R.K** Viviana Dyah Ayu R.K* : Vice President Director
Direktur : Achmad Royadi** Achmad Royadi* : Director
Direktur : Alexander Dippo Paris Alexander Dippo Paris : Director
Y.S Y.S
Direktur : Aquarius Rudianto Aquarius Rudianto : Director
Direktur : Aris Hartanto** Aris Hartanto* : Director
Direktur : Akhmad Purwakajaya Akhmad Purwakajaya : Director
Direktur : Saladin Dharma Saladin Dharma : Director
Nugraha Effendi Nugraha Effendi
Direktur : Ety Yuniarti** Ety Yuniarti* : Director
Direktur : Farida Thamrin Farida Thamrin : Director
Direktur : Riko Adythia Riko Adythia : Director
Direktur : Mahdi Yusuf** Mahdi Yusuf* : Director
Direktur : Hakim Putratama Hakim Putratama : Director
*) Baru dapat melaksanakan tugas dan fungsi dalam jabatannya setelah *) The appointee shall commence duties and responsibilities in the position only upon
mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian receiving approval from the Financial Services Authority following the Fit and Proper
Kemampuan dan Kepatutan (Fit & Proper Test) serta memenuhi ketentuan Test Assessment and compliance with all applicable laws and regulations
peraturan perundang-undangan yang berlaku.
**) Sudah dapat melaksanakan tugas dan fungsi dalam jabatannya berdasarkan **) The appointee able to commence duties and responsibilities in the position upon
persetujuan Penilaian Kemampuan dan Kepatutan dari Otoritas Jasa receiving approval following the Fit and Proper Test Assessment from the Financial
Keuangan sesuai Surat OJK SR-230/PB.13/2026 tanggal 13 Maret 2026 Services Authority based on Letter from OJK SR-230/PB.13/2026 dated March 13,
2026
Susunan Komite Audit BRI pada tanggal The composition of BRI’s Audit Committee as of
31 Maret 2026 ditetapkan berdasarkan Surat March 31, 2026 determined based on Directors’
Keputusan Direksi No. Kep: 842- Decision Letter No. Kep: 842-DIR/HBS/02/2026
DIR/HBS/02/2026 tanggal 27 Februari 2026. dated February 27, 2026 and December 31,
Adapun susunan Komite Audit BRI pada 2025 was appointed based on Directors’
tanggal 31 Desember 2025 ditetapkan Decision Letter No. Kep: 1719-DIR/HBS/04/2025
berdasarkan Surat Keputusan Direksi No. Kep: dated April, 17, 2025:
1719-DIR/HBS/04/2025 tanggal 17 April 2025:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Ketua : Edi Susianto Edi Susianto : Chairman
Anggota : Parman Nataatmadja Parman Nataatmadja : Member
Anggota : Loethano Boy Meizardi Loethano Boy Meizardi : Member
Anggota : Maria Ulpah Maria Ulpah : Member
Anggota : - Thauriq Anwar : Member
Sekretaris Perusahaan BRI pada tanggal As of March 31, 2026 and December 31, 2025
31 Maret 2026 dan 31 Desember 2025 dijabat the BRI Corporate Secretary was Dhanny based
oleh Dhanny berdasarkan Surat Keputusan on Directors’ Decision Letter No. Kep 2915
Direksi No. Kep 2915 DIR/HBS/09/2025 tanggal DIR/HBS/09/2025 dated September 1, 2025.
1 September 2025.
29
Page 33
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
Kepala Satuan Kerja Audit Intern BRI pada As of March 31, 2026 and December 31, 2025,
tanggal 31 Maret 2026 dan 31 Desember 2025 Head of the BRI Internal Audit Unit was Yulianto
dijabat oleh Yulianto Setiawan sesuai Surat Setiawan in accordance with the Decree of the
Keputusan Direksi BRI No. Kep. 4221- Directors of BRI No. Kep. 4221-
DIR/HBS/11 2024 tanggal 29 November 2024. DIR/HBS/11/2024 dated November 29, 2024).
f. Entitas Anak f. Subsidiaries
Entitas Anak yang tercakup dalam laporan Subsidiaries included in the consolidated
keuangan konsolidasian pada tanggal-tanggal financial statements as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 adalah December 31, 2025, are as follows:
sebagai berikut:
Total Aset/
Tahun Mulai Total Assets
Beroperasi
Komersial/ 31 Maret 31 Desember
Year Started 2026/ 2025/
Bidang Usaha/ Commercial March 31, December 31,
Nama Entitas Anak Business Field Operations 2026 2025 Name of Subsidiaries
PT Bank Raya Indonesia Tbk Perusahaan Perbankan 1989 12.929.963 13.211.298 PT Bank Raya Indonesia
Konvensional/ Conventional
Banking
BRI Global Financial Services Perusahaan Jasa Keuangan/ 2005 67.480 62.546 BRI Global Financial Services
Co.,Ltd Financial Service Co.,Ltd
PT Asuransi BRI Life Perusahaan Asuransi Jiwa/ 1987 28.253.309 28.177.449 PT Asuransi BRI Life
Life Insurance
PT BRI Multifinance Indonesia Perusahaan Pembiayaan/ 1983 5.205.144 5.419.420 PT BRI Multifinance Indonesia
Financing Company
PT BRI Ventura Investama Perusahaan Modal Ventura/ 1998 2.063.774 2.118.362 PT BRI Ventura Investama
Venture Capital Company
PT BRI Danareksa Sekuritas Perusahaan Sekuritas/ 1992 1.282.446 1.279.094 PT BRI Danareksa Sekuritas
Securities Company
PT BRI Asuransi Indonesia Perusahaan Asuransi/ 1989 8.404.550 8.158.065 PT BRI Asuransi Indonesia
General Insurance
PT Pegadaian Perusahaan Pembiayaan/ 1901 178.118.281 151.260.934 PT Pegadaian
Financing Company
PT Permodalan Nasional Perusahaan Pembiayaan/ 1999 58.016.872 56.986.249 PT Permodalan Nasional
Madani Financing Company Madani
PT BRI Manajemen Investasi Perusahaan Investasi/ 1992 380.096 375.569 PT BRI Manajemen Investasi
Investment Company
30
Page 34
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
Pada tanggal 19 Agustus 2010, BRI telah On August 19, 2010, BRI entered into
menandatangani Perjanjian Pengikatan Jual a Conditional Sale and Purchase of Shares
Beli Saham Bersyarat (PPJB) dengan Dana Agreement (PPJB) with Dana Pensiun
Pensiun Perkebunan (Dapenbun) selaku Perkebunan (Dapenbun), which holds 95.96% of
pemegang 95,96% saham PT Bank Agroniaga PT Bank Agroniaga Tbk (“Bank Agro”) shares, to
Tbk (“Bank Agro”) untuk mengakuisisi saham acquire Bank Agro’s shares at a total nominal
Bank Agro dengan total nominal sebesar value of Rp330,296 for 3,030,239,023 shares,
Rp330.296 untuk 3.030.239.023 lembar saham with a price of Rp109 (full amount) per share.
dengan harga Rp109 (nilai penuh) per lembar
saham.
Berdasarkan RUPS Luar Biasa BRI sesuai According to BRI’s Extraordinary General
dengan akta No. 37 tanggal 24 November 2010 Meeting of Shareholders, in accordance with the
Notaris Fathiah Helmi, S.H., para pemegang Notarial Deed No. 37 dated November 24, 2010
saham telah menyetujui akuisisi terhadap Bank of Notary Fathiah Helmi, S.H., the shareholders
Agro. Selain itu, Bank Indonesia juga telah have approved the acquisition of Bank Agro.
memberikan persetujuan melalui Surat Furthermore, Bank Indonesia, in its Letter
No. 13/19/GBI/DPIP/Rahasia tanggal No. 13/19/GBI/DPIP/Rahasia dated February 16,
16 Februari 2011. Akuisisi ini diselesaikan pada 2011, also granted its approval for the acquisition
tanggal 3 Maret 2011 berdasarkan akta akuisisi of Bank Agro. The acquisition was completed on
No. 14 Notaris Fathiah Helmi, S.H., dimana BRI March 3, 2011 based on the Notarial Deed
memiliki 88,65% dari seluruh saham yang No. 14 of Notary Fathiah Helmi, S.H., where BRI
ditempatkan dan disetor penuh dalam Bank owned 88.65% of Bank Agro’s total issued and
Agro, sebagaimana dimuat dalam akta No. 68 fully paid shares, as stated in the Notarial Deed
tanggal 29 Desember 2009, Notaris Rusnaldy, No. 68 dated December 29, 2009, of Notary
S.H.. Hal tersebut di atas telah Rusnaldy, S.H.. The above mentioned matter
mempertimbangkan efek dari Waran Seri I yang has also considered the effects of Warrants
dapat dieksekusi sampai dengan tanggal Series I which are exercisable up to May 25,
25 Mei 2011. 2011.
Untuk memenuhi Peraturan Bapepam-LK In compliance with Bapepam-LK’s Regulation
No. IX.H.1, Lampiran Keputusan Ketua No. IX.H.1, Appendix to the Decision Letter of
Bapepam-LK No. Kep-259/BL/2008, tanggal Chairman of Bapepam-LK No. Kep-259/BL/2008
30 Juni 2008, tentang “Pengambilalihan dated June 30, 2008 regarding the “Takeover of
Perusahaan Terbuka”, BRI sebagai pengendali Public Company”, BRI, as the new controlling
baru Bank Agro diwajibkan untuk melaksanakan shareholder of Bank Agro, obliged to execute
Penawaran Tender terhadap saham Bank Agro Tender Offer on the remaining Bank Agro’s
yang dimiliki pemegang saham publik. shares which are owned by the public. The
Pernyataan Penawaran Tender telah dinyatakan Tender Offer statement has become effective on
efektif pada tanggal 4 Mei 2011 berdasarkan May 4, 2011 based on the Chairman of
Surat Ketua Bapepam-LK No. S-4985/BL/2011 Bapepam-LK’s Letter No. S-4985/BL/2011 and
dan telah diumumkan pada 2 (dua) surat kabar was announced on May 5, 2011, in two daily
harian, yaitu Bisnis Indonesia dan Investor Daily, newspapers, Bisnis Indonesia and Investor Daily.
keduanya pada tanggal 5 Mei 2011. Masa The Tender Offer period commenced on May 5,
Penawaran Tender dimulai pada tanggal 5 Mei 2011 and concluded on May 24, 2011. At the end
2011 dan berakhir pada tanggal 24 Mei 2011. of the Tender Offer period, BRI purchased
Pada tanggal penutupan masa Penawaran 113,326,500 shares (3.15% of the total shares of
Tender, terdapat 113.326.500 lembar saham Bank Agro). The tender offer price is Rp182 (full
(3,15% dari seluruh saham Bank Agro) yang amount) per share.
dibeli oleh BRI. Harga Penawaran Tender yang
digunakan adalah sebesar Rp182 (nilai penuh)
per lembar saham.
31
Page 35
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 1 Juli 2011, telah dilaksanakan On July 1, 2011, Dapenbun exercised its option
penjualan saham kepada Dapenbun sejumlah to buy 256,375,502 shares at a price of Rp109
256.375.502 lembar saham atas eksekusi opsi (full amount) per share. Based on Regulation
beli Dapenbun dengan harga Rp109 (nilai No. IX.H.1, the payback period of Tender Offer
penuh) per lembar saham. Selanjutnya sesuai is within 2 (two) years. However, specifically for
peraturan No. IX.H.1, jangka waktu Bank Agro, BRI had the obligation to meet
pengembalian tender offer adalah selama 2 minimum public shareholding of 10% at no later
(dua) tahun. Namun, khusus untuk Bank Agro than May 24, 2013. This is to comply with the
maka BRI wajib memenuhi kepemilikan saham Letter from the Indonesia Stock Exchange No.
publik minimal adalah sebesar 10% dan harus S-06472/BEI.PPJ/09-2011 dated September
dipenuhi paling lambat pada tanggal 24 Mei 23, 2011.
2013. Hal ini untuk memenuhi Surat Bursa Efek
Indonesia No. S-06472/BEI.PPJ/09-2011
tanggal 23 September 2011.
Sampai dengan 31 Desember 2011, saham As of December 31, 2011, 500,000 of Bank Agro
Bank Agro yang berhasil dijual ke publik sebesar shares have been successfully sold back to the
500.000 lembar saham sehingga kepemilikan public resulting in BRI’s ownership of 79.78%
saham BRI di Bank Agro per 31 Desember 2011 and Dapenbun’s of 14%. While there was no sale
menjadi 79,78% dan Dapenbun 14%. Selama of shares during the year 2012 and 2013,
tahun 2012 dan 2013 tidak terdapat penjualan 130,000 shares were sold in 2014. Thus, as of
saham, kemudian pada tahun 2014 terdapat December 31, 2014, BRI was unable to meet the
penjualan saham sebesar 130.000 lembar requirement of Indonesia Stock Exchange stated
saham, sehingga per tanggal 31 Desember on its letter No. S-06472/BEI.PPJ/09-2011 dated
2014, kepemilikan saham publik untuk September 23, 2011, to have a minimum public
memenuhi surat Bursa Efek Indonesia shareholding of 10% by May 24, 2013 due to the
No. S-06472/BEI.PPJ/09-2011 tanggal inactivity of Bank Agro’s share price in the capital
23 September 2011 sebesar 10% pada tanggal market.
24 Mei 2013 belum dapat dipenuhi BRI karena
tidak aktifnya harga saham Bank Agro di pasar
modal.
Berdasarkan akta Pernyataan Keputusan Rapat Based on the Notarial Deed of Meeting Decision
No. 30 tanggal 16 Mei 2012, Notaris Rusnaldy, Statement No. 30 dated May 16, 2012 of Notary
S.H., dilakukan perubahan nama dari PT Bank Rusnaldy, S.H., the name PT Bank Agroniaga
Agroniaga Tbk menjadi PT Bank Rakyat Tbk was changed into PT Bank Rakyat Indonesia
Indonesia Agroniaga Tbk (“BRI Agro”) dan telah Agroniaga Tbk ("BRI Agro"). This change has
mendapatkan persetujuan dari Bank Indonesia been approved by Bank Indonesia in its
sesuai Surat Keputusan Gubernur Bank Governor's Decision Letter No.
Indonesia No. 14/72/KEP.GBI/2012 tanggal 14/72/KEP.GBI/2012 dated October 10, 2012.
10 Oktober 2012.
32
Page 36
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 10 Mei 2013, BRI Agro On May 10, 2013, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public
Penawaran Umum Terbatas IV (“PUT IV”) Offering IV (“PUT IV”) to the Board of
kepada Dewan Komisioner OJK dalam rangka Commissioners of OJK in connection with the
penerbitan Hak Memesan Efek Terlebih Dahulu. issuance of Preemptive Rights. As a result of
Hasil dari PUT IV menyebabkan Anggaran PUT IV, BRI Agro’s Articles of Association was
Dasar BRI Agro mengalami perubahan amended as stated in Deed of Meeting Decision
sebagaimana dituangkan dalam Akta Statement No. 107 dated July 30, 2013, of Notary
Pernyataan Keputusan Rapat No. 107 tanggal M. Nova Faisal, S.H., M.Kn., regarding the
30 Juli 2013, Notaris M. Nova Faisal, S.H., increase in issued and fully paid capital,
M.Kn., mengenai peningkatan modal increasing BRI’s ownership to 80.43%,
ditempatkan dan disetor penuh sehingga Dapenbun’s to 14.02% and public’s to 5.55%.
kepemilikan saham BRI di BRI Agro menjadi This amendment was approved by the Minister of
80,43%, Dapenbun 14,02% dan publik 5,55%. Law and Human Rights of the Republic of
Perubahan ini telah mendapat persetujuan dari Indonesia in its Decision Letter No. AHU-
Menteri Hukum dan Hak Asasi Manusia 0074249.AH.01.09 Year 2013 dated August 1,
Republik Indonesia dalam Surat Keputusan 2013.
No. AHU-0074249.AH.01.09 tahun 2013
tanggal 1 Agustus 2013.
Pada tanggal 11 Mei 2015, BRI Agro On May 11, 2015, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas V (“PUT V”) kepada V (“PUT V”) to the Board of Commissioners of
Dewan Komisioner OJK dalam rangka OJK in connection with the issuance of
penerbitan Hak Memesan Efek Terlebih Dahulu. Preemptive Rights. As a result of PUT V, BRI
Hasil dari PUT V menyebabkan Anggaran Dasar Agro’s Articles of Association was amended as
BRI Agro mengalami perubahan sebagaimana stated in Notarial Deed of Decision Meeting
dituangkan dalam Akta Pernyataan Keputusan Statement and Amendment of Articles of
Rapat dan Perubahan Anggaran Dasar No. 68 Association No. 68 dated July 14, 2015 of Notary
tanggal 14 Juli 2015, Notaris M. Nova Faisal, M. Nova Faisal, S.H., M.Kn., regarding the
S.H., M.Kn., mengenai peningkatan modal increase in issued and fully paid capital,
ditempatkan dan disetor penuh sehingga increasing BRI’s ownership in BRI Agro to
kepemilikan saham BRI di BRI Agro menjadi 87.23%, Dapenbun’s to 9.10% and public’s to
87,23%, Dapenbun 9,10% dan publik 3,67%. 3.67%. This amendment was accepted and
Perubahan ini telah diterima dan dicatat di dalam recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum oleh Menteri System by the Minister of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik of the Republic of Indonesia in its
Indonesia dalam Surat Penerimaan Acknowledgement Letter of PT Bank Rakyat
Pemberitahuan Perubahan Anggaran Dasar Indonesia Agroniaga Tbk Articles of Association
PT Bank Rakyat Indonesia Agroniaga Tbk Amendment Notice No. AHU-AH.01.03-0951264
No. AHU-AH.01.03-0951264 tanggal 14 Juli dated July 14, 2015.
2015.
33
Page 37
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 17 Oktober 2016, BRI Agro On October 17, 2016, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas VI (“PUT VI”) VI (“PUT VI”) to the Board of Commissioners of
kepada Dewan Komisioner OJK dalam rangka OJK in connection with the issuance of Additional
Penambahan Modal dengan Hak Memesan Efek Capital with Preemptive Rights of 3,845,996,122
Terlebih Dahulu (PMHMETD) sebanyak- Common Shares at most with nominal value of
banyaknya 3.845.996.122 lembar saham biasa Rp100 (full amount) per share and the issuance
dengan nilai nominal Rp100 (nilai penuh) per of Warrants Series II of 616,908,103. On
lembar saham dan menerbitkan Waran Seri II November 25, 2016, the Board of
sebanyak 616.908.103 lembar. Pada tanggal 25 Commissioners of OJK through its letter
November 2016, Dewan Komisioner OJK No. S-695/D.04/2016 notified BRI Agro that its
melalui surat No. S-695/D.04/2016 Registration Statement of Limited Public Offering
memberitahukan mengenai Efektifnya VI has become effective, thus increasing the
Pernyataan Pendaftaran Penawaran Umum number of its issued capital stock by
Terbatas VI, sehingga meningkatkan jumlah 3,845,996,122 shares. The period to convert
modal sahamnya sebanyak 3.845.996.122 Warrants Series II into BRI Agro shares at Rp130
lembar saham. Waran Seri II dapat dikonversi (full amount) per share is from June 9, 2017 until
menjadi saham BRI Agro dengan nilai Rp130 June 11, 2018. As a result of PUT VI, BRI Agro’s
(nilai penuh) per lembar saham dengan periode Articles of Association was amended as stated in
pelaksanaan dari 9 Juni 2017 sampai dengan Notarial Deed of Decision Meeting Statement No.
11 Juni 2018. Hasil dari PUT VI menyebabkan 58 dated December 27, 2016, of Notary M. Nova
Anggaran Dasar BRI Agro mengalami Faisal, S.H., M.Kn., regarding the increase in
perubahan sebagaimana dituangkan dalam issued and fully paid capital, resulting in BRI’s
Akta Pernyataan Keputusan Rapat No. 58 ownership di BRI Agro to be at 87.23%,
tanggal 27 Desember 2016, Notaris M. Nova Dapenbun’s to be at 7.08% and public’s to be at
Faisal, S.H., M.Kn., mengenai peningkatan 5.69%. This amendment was accepted and
modal ditempatkan dan disetor penuh sehingga recorded in the Legal Entity Administration
kepemilikan saham BRI di BRI Agro tetap System by the Minister of Law and
sebesar 87,23%, Dapenbun 7,08% dan publik Human Rights of the Republic of Indonesia
5,69%. Perubahan ini telah diterima dan dicatat in its Acknowledgement Letter of PT Bank
di dalam Sistem Administrasi Badan Hukum oleh Rakyat Indonesia Agroniaga Tbk Articles
Menteri Hukum dan Hak Asasi Manusia of Association Amendment Notice No. AHU-
Republik Indonesia dalam Surat Penerimaan AH.01.03-0112637 dated December 27, 2016.
Pemberitahuan Perubahan Anggaran Dasar
PT Bank Rakyat Indonesia Agroniaga Tbk
No. AHU-AH.01.03-0112637 tanggal
27 Desember 2016.
Sampai dengan tanggal 11 Juni 2018 (akhir dari Up to June 11, 2018 (the ending period of
konversi waran), jumlah waran yang telah warrants conversion), total warrants converted
dikonversi menjadi saham sejumlah into shares are 612,937,654 shares, thereby
612.937.654 lembar sehingga meningkatkan increasing BRI Agro’s capital stock by Rp61,294.
modal saham BRI Agro sebesar Rp61.294.
34
Page 38
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 2 Mei 2017, BRI Agro On May 2, 2017, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas VII (“PUT VII”) VII (“PUT VII”) to the Board of Commissioners of
kepada Dewan Komisioner OJK. Hasil dari PUT OJK. As a result of PUT VII, BRI Agro’s Articles
VII menyebabkan Anggaran Dasar BRI Agro of Association was amended as stated in Notarial
mengalami perubahan sebagaimana dituangkan Deed of Decision Meeting Statement No. 19
dalam Akta Pernyataan Keputusan Rapat No. 19 dated July 21, 2017, of Notary M. Nova Faisal,
tanggal 21 Juli 2017, Notaris M. Nova Faisal, S.H., M.Kn., regarding the increase in issued and
S.H., M.Kn., mengenai peningkatan modal fully paid capital, therefore the ownership of BRI
ditempatkan dan disetor penuh sehingga in BRI Agro to be at 87.16%, Dapenbun’s to be
kepemilikan saham BRI di BRI Agro sebesar at 6.44% and the public’s to be at 6.39%. This
87,16%, Dapenbun 6,44% dan publik 6,39%. amendment was accepted and recorded in the
Perubahan ini telah diterima dan dicatat di dalam Legal Entity Administration System by the
Sistem Administrasi Badan Hukum oleh Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in its Acknowledgement
Indonesia dalam Surat Penerimaan Letter of PT Bank Rakyat Indonesia Agroniaga
Pemberitahuan Perubahan Anggaran Dasar Tbk Articles of Association Amendment Notice
PT Bank Rakyat Indonesia Agroniaga Tbk No. AHU-AH.01.03-0154825 dated July 21,
No. AHU-AH.01.03-0154825 tanggal 21 Juli 2017.
2017.
Pada Akta RUPS Luar Biasa PT Bank Rakyat In the Deed of the Extraordinary GMS of
Indonesia Agroniaga Tbk No. 51 tanggal PT Bank Rakyat Indonesia Agroniaga Tbk
26 Juni 2018 RUPS Luar Biasa telah No. 51 dated June 26, 2018 Extraordinary GMS
memberikan Persetujuan untuk Penambahan has given approval for Additional Capital without
Modal Tanpa Hak Memesan Efek Terlebih Preemptive Rights (PMTHMETD) as regulated in
Dahulu (PMTHMETD) sebagaimana diatur POJK No. 38/POJK.04/2014 dated December
dalam POJK No. 38/POJK.04/2014 tanggal 29, 2014 in the context of the Management and
29 Desember 2014 dalam rangka Program Employee Stock Options Plan (MESOP)
Management and Employee Stock Options Plan Program, a maximum of 350,000,000 shares with
(MESOP), sebanyak-banyaknya 350.000.000 a nominal value of Rp100 (full amount) per share
lembar saham dengan nominal Rp100 (nilai thereby increasing the number of its issued
penuh) per lembar saham sehingga capital stock by 249,376,451 shares.
meningkatkan jumlah modal sahamnya
sebanyak 249.376.451 lembar saham.
35
Page 39
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 16 Juli 2018, BRI Agro On July 16, 2018, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public
Penawaran Umum Terbatas VIII (“PUT VIII”) Offering VIII (“PUT VIII”) to the Board of
kepada Dewan Komisioner OJK. Hasil dari PUT Commissioners of OJK. As a result of PUT VIII,
VIII menyebabkan Anggaran Dasar BRI Agro BRI Agro’s Articles of Association was amended
mengalami perubahan sebagaimana dituangkan as stated in Notarial Deed of Decision Meeting
dalam Akta Pernyataan Keputusan Rapat No. 01 Statement No. 1 dated October 2, 2018, of
tanggal 2 Oktober 2018, Notaris M. Nova Faisal, Notary M. Nova Faisal, S.H., M.Kn., regarding
S.H., M.Kn., mengenai peningkatan modal the increase in issued and fully paid capital.
ditempatkan dan disetor penuh sehingga Therefore the ownership of BRI in BRI Agro to
kepemilikan saham BRI di BRI Agro sebesar be at 87.10%, Dapenbun to be at 5.00% and the
87,10%, Dapenbun 5,00% dan publik 7,90%. public to be at 7.90%. This amendment was
Perubahan ini telah diterima dan dicatat di dalam accepted and recorded in the Legal Entity
Sistem Administrasi Badan Hukum oleh Menteri Administration System by the Minister of Law
Hukum dan Hak Asasi Manusia Republik and Human Rights of the Republic of Indonesia
Indonesia dalam Surat Penerimaan in its Acknowledgement Letter of PT Bank
Pemberitahuan Perubahan Anggaran Dasar PT Rakyat Indonesia Agroniaga Tbk Articles of
Bank Rakyat Indonesia Agroniaga Tbk No. AHU- Association Amendment Notice No. AHU-
AH.01.03-0249178 tanggal 4 Oktober 2018. AH.01.03-0249178 dated October 4, 2018.
Hasil dari MESOP tahun 2021 dengan Periode As a result of MESOP 2021 that started since 30
Pelaksanaan yang terhitung 30 Hari Bursa sejak trading days from August 1 to September 14,
tanggal 1 Agustus sampai dengan 2021, Articles of Association of BRI Agro was
14 September 2021 menyebabkan Anggaran amended as stated in Notarial Deed No. 26 dated
Dasar BRI Agro mengalami perubahan September 27, 2021 of Notary M. Nova Faisal
sebagaimana dituangkan dalam Akta S.H., M.Kn., regarding the increase in issued and
Pernyataan Keputusan Rapat No. 26 tanggal fully paid capital, therefore the ownership of BRI
27 September 2021 dibuat oleh Notaris M. Nova in BRI Agro to be at 85.70% and the public’s to
Faisal S.H., M.Kn., mengenai peningkatan 14.30%.
modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro sebesar
85,70% dan publik 14,30%.
Perubahan ini telah diberitahukan kepada This amendment was accepted and recorded in
Menteri Hukum dan Hak Asasi Manusia the Legal Entity Administration System by the
Republik Indonesia sebagaimana tercantum Minister of Law and Human Rights of the
dalam Surat Penerimaan Pemberitahuan Republic of Indonesia in its Acknowledgement
Perubahan Anggaran Dasar PT Bank Rakyat Letter of PT Bank Rakyat Indonesia Agroniaga
Indonesia Agroniaga Tbk No. AHU-AH.01.03- Tbk Articles of Association Amendment
0453530 tanggal 27 September 2021. Notice No. AHU-AH.01.03-0453530 date
September 27, 2021.
36
Page 40
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Meeting Decision
No. 24 tanggal 27 September 2021, Notaris M. Statement No. 24 dated September 27, 2021,
Nova Faisal S.H., M.Kn., dilakukan perubahan Notary M. Nova Faisal S.H., M.Kn., the name
nama dari PT Bank Rakyat Indonesia Agroniaga was changed from PT Bank Rakyat Indonesia
Tbk menjadi PT Bank Raya Indonesia Tbk Agroniaga Tbk to PT Bank Raya Indonesia Tbk
(“Bank Raya”) yang telah memperoleh (“Bank Raya”) which has obtained approval from
persetujuan dari Menteri Hukum dan Hak Asasi the Minister of Law and Human Rights of the
Manusia Republik Indonesia sesuai dengan Republic of Indonesia in accordance with Letter
Surat No. AHU0052731.AH.01.02 tahun 2021, No. AHU0052731.AH.01.02 Year 2021, dated
tanggal 27 September 2021 dan telah September 27, 2021 and has received approval
mendapatkan persetujuan dari Otoritas Jasa from the Financial Services Authority through
Keuangan melalui Surat Keputusan No. Kep- Decree No. Kep-65/PB.1/2021 concerning
65/PB.1/2021 tentang Penetapan Penggunaan Determination of the Use of a Business License
Izin Usaha Atas Nama PT Bank Rakyat in the Name of PT Bank Rakyat Indonesia
Indonesia Agroniaga Tbk menjadi Izin Usaha Agroniaga Tbk to become a Business License in
Atas Nama PT Bank Raya Indonesia Tbk pada the Name of PT Bank Raya Indonesia Tbk on
tanggal 1 November 2021. Adapun struktur November 1, 2021. The capital structure and
permodalan dan susunan pemegang saham composition of the Company's shareholders are
Perseroan diterbitkan berdasarkan Akta No. 22 issued based on Deed No. 22 dated
tanggal 17 Desember 2021. Pada Akta Risalah December 17, 2021. In the Deed of the
RUPS Luar Biasa PT Bank Raya Indonesia Tbk Extraordinary GMS of PT Bank Raya Indonesia
No. 23 tanggal 27 September 2021 yang dibuat Tbk No. 23 dated September 27, 2021 of Notary
oleh Notaris M. Nova Faisal, S.H., M.Kn., RUPS M. Nova Faisal, S.H., M.Kn., Extraordinary GMS
Luar Biasa telah memberikan Persetujuan untuk has given approval for the issuance of new
Penerbitan Saham Baru melalui Penambahan shares through Additional Capital with
Modal dengan Hak Memesan Efek Terlebih Preemptive Rights ("PMHMETD") to
Dahulu (“PMHMETD”) kepada para Pemegang shareholders which will be carried out through
Saham yang akan dilakukan melalui mekanisme mechanism of Limited Public Offering IX
Penawaran Umum Terbatas IX (“PUT IX”). (“PUT IX”).
Pada tanggal 30 September 2021 melalui surat On September 30 ,2021 through letter
No. B.562/DIR.01/SKP/09/2021, Bank Raya No. B.562/DIR.01/SKP/09/2021, Bank Raya
menyampaikan Pernyataan Pendaftaran submitted Registration Statement for a Limited
Penawaran Umum Terbatas dalam rangka Public Offering in connection with the
PMHMETD IX kepada Dewan Komisioner OJK PMHMETD IX to the Board of Commissioners
sebanyak-banyaknya 2.150.000.000 lembar of OJK with of 2,150,000,000 common shares
saham biasa dengan nilai nominal Rp100 at most with nominal value of Rp100 (full
(nilai penuh) per lembar saham. Pada tanggal amount) per share. On November 18, 2021, the
18 November 2021, Dewan Komisioner OJK Board of Commissioners of OJK through its
melalui surat No. S-207/D.04/2021 letter No. S-207/D.04/2021 notified that its
memberitahukan mengenai Efektifnya Registration Statement of Limited Public
Pernyataan Pendaftaran sehingga Offering has become effective, thus increasing
meningkatkan jumlah modal sahamnya the number of its issued capital stock
sebanyak 1.054.545.185 lembar saham. 1,054,545,185 shares.
37
Page 41
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PMHMETD IX menyebabkan As a result of PMHMETD IX, Bank Raya's
Anggaran Dasar Bank Raya mengalami Articles of Association was amended as stated
perubahan sebagaimana dituangkan dalam in Notarial Deed of Decision Meeting Statement
Akta Pernyataan Keputusan Rapat No. 22 No. 22 dated December 17, 2021, of Notary M.
tanggal 17 Desember 2021, Notaris M. Nova Nova Faisal, S.H., M.Kn., regarding the
Faisal, S.H., M.Kn., mengenai peningkatan increase in issued and fully paid capital,
modal ditempatkan dan disetor penuh, therefore the ownership of BRI in Bank Raya is
sehingga kepemilikan saham BRI di Bank Raya 85.72% and the public is 14.28%. This
sebesar 85,72% dan publik 14,28%. Perubahan amendment was accepted and recorded in the
ini telah diterima dan dicatat di dalam Sistem Legal Entity Administration System by the
Administrasi Badan Hukum oleh Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in its Acknowledgement
Indonesia dalam Surat Penerimaan Letter of PT Bank Raya Indonesia Tbk Articles
Pemberitahuan Perubahan Anggaran Dasar of Association Amendment Notice No. AHU-
PT Bank Raya Indonesia Tbk No. AHU- AH.01.03-0487031 dated December 17, 2021.
AH.01.03-0487031 tanggal 17 Desember 2021.
Berdasarkan Akta Pernyataan Keputusan Based on the Deed of Meeting Decision
Rapat No. 48 tanggal 30 September 2022, Statement No. 48 dated September 30 ,2022,
Notaris M. Nova Faisal S.H., M.Kn., dilakukan Notary M. Nova Faisal S.H., M.Kn., changes
perubahan Anggaran Dasar PT Bank Raya were made to the Articles of Association of
Indonesia Tbk tentang perubahan alamat PT Bank Raya Indonesia Tbk regarding
kantor pusat Bank Raya dan perubahan changes to the address of Bank Raya's head
Pasal 3 Anggaran Dasar Bank Raya guna office and changes to Article 3 of Bank Raya's
menyesuaikan dengan Klasifikasi Baku Articles of Association to conform to the 2020
Lapangan Usaha Indonesia (KLBI 2020) yang Indonesian Standard Industrial Clasification
telah memperoleh persetujuan dari Menteri (KLBI 2020) which has obtained approval from
Hukum dan Hak Asasi Manusia Republik the Minister of Law and Human Rights of the
Indonesia sesuai dengan Surat Republic of Indonesia in accordance with Letter
No. AHU-0070827.AH.01.02 Tahun 2022, No. AHU-0070827.AH.01.02 Year 2022,
tanggal 30 September 2022. September 30,2022.
Pada tanggal 5 Oktober 2022 melalui surat On October 5, 2022 through letter
No. B.681/DIR.03/CSC/10/2022, Bank Raya No. B.681/DIR.03/CSC/10/2022, Bank Raya
menyampaikan Pernyataan Pendaftaran submitted Registration Statement for a Limited
Penawaran Umum Terbatas dalam rangka Public Offering in connection with the
PMHMETD X kepada Dewan Komisioner OJK PMHMETD X to the Board of Commissioners of
sebanyak-banyaknya 2.320.000.000 lembar OJK with of 2,320,000,000 common shares at
saham biasa dengan nilai nominal Rp100 most with nominal value of Rp100 (full amount)
(nilai penuh) per lembar saham. Pada tanggal per share. On November 30, 2022, the Board of
30 November 2022, Dewan Komisioner OJK Commissioners of OJK through its letter
melalui surat No. S-250/D.04/2022 No. S-250/D.04/2022 notified that its
memberitahukan mengenai Efektifnya Registration Statement of Limited Public
Pernyataan Pendaftaran sehingga Offering has become effective, thus increasing
meningkatkan jumlah modal sahamnya the number of its issued capital stock
sebanyak 1.993.201.832 lembar saham. 1,993,201,832 shares.
38
Page 42
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PMHMETD X menyebabkan The results of PMHMETD X caused Bank
Anggaran Dasar Bank Raya mengalami Raya's Articles of Association was amended as
perubahan sebagaimana dituangkan dalam stated in Notarial Deed of Decision Meeting
Akta Pernyataan Keputusan Rapat No. 41 Statement No. 41 dated December 26, 2022, of
tanggal 26 Desember 2022, Notaris M. Nova Notary M. Nova Faisal, S.H., M.Kn., regarding
Faisal, S.H., M.Kn., mengenai peningkatan the increase in issued and fully paid capital in
modal ditempatkan dan disetor penuh dalam article 4 paragraph (2) of Bank Raya's Articles of
pasal 4 ayat (2) Anggaran Dasar Bank Raya Association changed to 24,740,107,814 shares
berubah menjadi sebanyak 24.740.107.814 so that BRI's share ownership in Bank Raya
lembar saham sehingga kepemilikan saham BRI increased to 86.85% and the public's
di Bank Raya meningkat menjadi 86,85% dan 13.15%.This amendment was accepted and
publik 13,15%. Perubahan ini telah diterima dan recorded in the Legal Entity Administration
dicatat di dalam Sistem Administrasi Badan System by the Ministry of Law and Human
Hukum oleh Menteri Hukum dan Hak Asasi Rights of the Republic of Indonesia in its
Manusia Republik Indonesia dalam Surat Acknowledgement Letter of PT Bank Raya
Penerimaan Pemberitahuan Perubahan Indonesia Tbk Articles of Association
Anggaran Dasar PT Bank Raya Indonesia Tbk Amendment Notice No. AHU-AH.01.03-
No. AHU-AH.01.03-0410365 tanggal 0410365 dated December 26, 2022.
26 Desember 2022.
Pada Akta RUPS Luar Biasa PT Bank Rakyat In the Deed of Extraordinary GMS of PT Bank
Indonesia Agroniaga Tbk No. 51 tanggal 26 Juni Rakyat Indonesia Agroniaga Tbk No. 51 dated
2018, persetujuan telah diberikan untuk June 26, 2018, approval was given for Capital
Penambahan Modal Tanpa Hak Memesan Efek Increase Without Pre-emptive Rights
Terlebih Dahulu (PMTHMETD) sebagaimana (PMTHMETD) as regulated in POJK NO.
diatur dalam POJK NO. 38/POJK.04/2014 38/POJK.04/2014 dated December 29, 2014 in
tanggal 29 Desember 2014 dalam rangka the framework of the Management and
Program Management and Employee Stock Employee Stock Options Plan (MESOP)
Options Plan (MESOP), sebanyak-banyaknya Program, a maximum of 350,000,000 (three
350.000.000 (tiga ratus lima puluh juta) lembar hundred and fifty million) shares with a nominal
saham dengan nominal Rp100 (Rupiah penuh) value of Rp100 (full Rupiah) per share.
per lembar saham.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on Deed of PT Bank Raya Indonesia Tbk
PT Bank Raya Indonesia Tbk No. 14 tanggal Meeting Decision Statement No. 14 dated
23 Mei 2023, RUPS telah memberikan May 23, 2023, GMS Acknowledgement has
persetujuan untuk PMTHMETD sebagaimana given approval for PMTHMETD as regulated in
diatur dalam POJK No. 38/POJK.04/2014 POJK No. 38/POJK.04/2014 dated
tanggal 29 Desember 2014 dalam rangka December 29, 2014 in the framework of the
program Management and Employee Stock Management and Employee Stock Options Plan
Options Plan (MESOP), sebanyak-banyaknya (MESOP) program, a maximum of 350,000,000
350.000.000 lembar saham dengan nominal shares with a nominal value of Rp100 (full
Rp100 (nilai penuh) per lembar saham. amount) per share.
39
Page 43
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Perubahan ini telah diterima dan dicatat di dalam This change has been received and recorded in
Sistem Administrasi Badan Hukum oleh Menteri the Legal Entity Administration System by the
Hukum dan Hak Asasi Manusia Republik Ministry of Law and Human Rights of the
Indonesia dalam Surat Penerimaan Republic of Indonesia in the Letter of Acceptance
Pemberitahuan Perubahan Anggaran Dasar PT of Notice of Changes to the Articles of
Bank Raya Indonesia Tbk No. AHU-AH.01.03- Association of PT Bank Raya Indonesia Tbk No.
0066677 tanggal 23 Mei 2023. Atas PMTHMETD AHU-AH.01.03-0066677 dated May 23, 2023.
untuk program MESOP, jumlah modal For PMTHMETD for the MESOP program, the
ditempatkan dan disetor dalam pasal 4 ayat (2) total issued and paid-up capital in article 4
Anggaran Dasar Bank Raya berubah menjadi paragraph (2) of Bank Raya's Articles of
sebanyak 24.740.494.294 lembar saham Association changed to 24,740,494,294 shares
sehingga kepemilikan saham BRI di Bank Raya so that BRI's share ownership in Bank Raya is
sebesar 86,85% dan publik 13,15%. 86.85% and public's 13.15%.
Perubahan Anggaran Dasar Bank Raya The amendment to Bank Raya's Articles of
berdasarkan Akta Pernyataan Keputusan Rapat Association is based on the Deed of PT Bank
No. 13 tanggal 8 Mei 2024, Notaris M. Nova Raya Indonesia Tbk Meeting Decision Statement
Faisal, S.H., M.Kn., mengenai penyesuaian No. 13 dated May 8, 2024, of Notary M. Nova
beberapa pasal dalam Anggaran Dasar Faisal, S.H., M.Kn., regarding adjustments to
Perseroan yang relevan dengan kegiatan several articles in Bank Raya's Articles of
Perseroan. Perubahan ini telah disetujui oleh Association that are relevant to the Company
Menteri Hukum dan Hak Asasi Manusia activities.These changes had been approved by
Republik Indonesia dan terdaftar pada the Minister of Law and Human Rights of the
Keputusan Menteri Hukum dan Hak Asasi Republic of Indonesia and are registered in the
Manusia Republik Indonesia Nomor Decree of the Minister of Law and Human Rights
AHU-0090893.AH.01.11 Tahun 2024 tanggal of the Republic of Indonesia No. AHU-
13 Mei 2024. 0090893.AH.01.11 Year 2024, dated May 13,
2024.
Perubahan Anggaran Dasar telah mengalami The Articles of Association have undergone
beberapa perubahan. Perubahan terakhir several changes. The latest amendment to Bank
berdasarkan Akta Pernyataan Keputusan Rapat Raya's Articles of Association is based on the
No. 18 tanggal 17 Juli 2025, Notaris M. Nova Deed of PT Bank Raya Indonesia Tbk Meeting
Faisal, S.H., M.Kn., mengenai penyesuaian Decision Statement No. 18 dated July 17, 2025,
beberapa pasal dalam Anggaran Dasar of Notary M. Nova Faisal, S.H., M.Kn., regarding
Perseroan yang relevan dengan kegiatan adjustments to several articles in Bank Raya's
Perseroan. Perubahan ini telah disetujui oleh Articles of Association that are relevant to the
Menteri Hukum Republik Indonesia dan terdaftar Company activities.These changes had been
pada Keputusan Menteri Hukum dan Hak Asasi approved by the Minister of Law of the Republic
Manusia Republik Indonesia Nomor of Indonesia and are registered in the Decree of
AHU-0161812.AH.01.11 Tahun 2025 tanggal the Minister of Law and Human Rights of the
17 Juli 2025. Republic of Indonesia No. AHU-
0161812.AH.01.11 Year 2025, dated July 17,
2025.
40
Page 44
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Sesuai dengan pasal 3 Anggaran Dasar, ruang According to Article 3 of its Articles of
lingkup kegiatan Bank Raya adalah Association, Bank Raya’s scope of business is to
menjalankan kegiatan umum di bidang conduct commercial banking activities. Bank
perbankan. Bank Raya berdasarkan Surat Bank Raya has obtained its license as a commercial
Indonesia No. 22/1037/UUps/Ps6D tanggal bank based on Bank Indonesia Letter
26 Desember 1989, telah mendapat izin usaha No. 22/1037/UUps/Ps6D dated December 26,
sebagai Bank Umum. 1989, has obtained a business license as
a Commercial Bank.
Kantor pusat Bank Raya berlokasi di Menara Bank Raya's head office is located in BRILiaN
BRILiaN, Jl. Gatot Subroto No. 177A, Jakarta, Tower, Jl. Gatot Subroto No. 177A, Jakarta, and
dan memiliki 19 kantor cabang, 4 kantor cabang the entity has 19 branch offices, 4 sub-branch
pembantu dan 2 kantor kas. offices and 2 cash offices.
BRI Global Financial Services Co. Ltd. Hong BRI Global Financial Services Co. Ltd. Hong
Kong Kong
Pada tanggal 16 Desember 2011, BRI telah On December 16, 2011, BRI signed the
menandatangani Instrument of Transfer dan ‘Instrument of Transfer’ and the ‘Bought and
Bought and Sold Notes untuk mengakuisisi Sold Notes’ to acquire 100% or 1,600,000 of
100% atau 1.600.000 lembar saham BRIngin BRIngin Remittance Co. Ltd (BRC) Hong Kong’s
Remittance Co. Ltd. (BRC) Hong Kong dengan shares at a purchase price of HKD1,911,270 (full
harga pembelian sebesar HKD1.911.270 amount). This acquisition was legalized by the
(nilai penuh). Akuisisi ini telah disahkan oleh Hong Kong Inland Revenue Department (IRD)
Inland Revenue Department (IRD) Hong Kong with stamp duty dated December 28, 2011 and
dengan stamp duty pada tanggal approved by Bank Indonesia in its letter
28 Desember 2011 dan telah mendapat No. 13/32/DPB1/TPB1-3/Rahasia dated
persetujuan dari Bank Indonesia melalui surat December 1, 2011.
No. 13/32/DPB1/TPB1-3/Rahasia pada tanggal
1 Desember 2011.
Berdasarkan Keputusan Rapat Umum Tahunan According to the Annual General Meeting of
BRIngin Remittance Company Limited tanggal 2 BRIngin Remittance Company Limited dated
Juli 2012, serta dengan diterbitkannya July 2, 2012, and the issuance of a Certificate of
Certificate of Change Name No. 961091 tanggal Change of Name No. 961091 dated
11 Oktober 2012 oleh Registrar of Companies October 11, 2012 by the Registrar of Companies
Hong Kong Special Administrative Region, Hong Kong Special Administrative Region, the
maka nama BRIngin Remittance Company name of BRIngin Remittance Company Limited
Limited secara resmi berubah menjadi BRI was officially changed to BRI Remittance
Remittance Company Limited Hong Kong. Company Limited Hong Kong.
Berdasarkan Keputusan RUPS BRIngin Based on the decision of the BRIngin Remittance
Remittance Company Limited tanggal Company Limited General Meeting of
14 November 2019, serta dengan diterbitkannya Shareholers dated 14 November 2019, as well
Certificate of Change of Name No. 961091 as the issuance of Certificate of Change of Name
tanggal 31 Oktober 2023 oleh Registrar of No. 961091 dated 31 October 2023 by the
Companies Hong Kong Special Administrative Registrar of Companies Hong Kong Special
Region, maka nama BRI Remittance Company Administrative Region, the name BRI Remittance
Limited Hong Kong secara resmi berubah Company Limited Hong Kong officially changed
menjadi BRI Global Financial Services to BRI Global Financial Services Company
Company Limited Hong Kong (BRI Global Limited Hong Kong (BRI Global Financial
Financial Services). Services).
41
Page 45
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
BRI Global Financial Services Co. Ltd. Hong BRI Global Financial Services Co. Ltd. Hong
Kong (lanjutan) Kong (continued)
Sesuai dengan izin usaha resmi dari Regulator In accordance with the official business license
Hong Kong sebagai Money Service Operator from the Hong Kong Regulator as a Money
(MSO) dan Money Lender Business, maka Service Operator (MSO) and Money Lender
ruang lingkup kegiatan BRI Global Financial Business, BRI Global Financial Services scope
Services adalah menjalankan layanan of business is to conduct remittance services,
remitansi, money exchange, dan financing (baik money exchange, and financing for Indonesian
untuk perusahaan maupun perorangan, dalam migrant workers and other operational services
hal ini pekerja migran Indonesia) serta lingkup related to BRI’s accounts owned by BRI
layanan operasional lain terkait dengan BRI customers domiciled in Hong Kong in
Group yang dimiliki oleh nasabah BRI Group accordance with stipulations permitted by Hong
yang berdomisili di Hong Kong sesuai dengan Kong authorities.
ketentuan yang diperkenankan oleh otoritas
Hong Kong.
BRI Global Financial Services Local BRI Global Financial Services’s Local
Management Office (LMO)/Kantor pusat Management Office (LMO) / head office is
berlokasi di Catic Plaza 16/F, 8 Causeway located in Catic Plaza, 12/F, 8 Causeway Road,
Road, Causeway Bay, Hong Kong dan memiliki Causeway Bay, Hong Kong, and the entity has
4 (empat) kantor cabang yang tersebar di 4 (four) branch offices which are spread across
wilayah Causeway Bay, Mongkok, Yuen Long the region of Causeway Bay, Mongkok, Yuen
dan Tsuen Wan. Long and Tsuen Wan.
PT Asuransi BRI Life (BRI Life) PT Asuransi BRI Life (BRI Life)
Pada tanggal 6 Oktober 2015, BRI telah On October 6, 2015, BRI signed a Sale and
menandatangani Perjanjian Pengikatan Jual Purchase of Shares Agreement with the
Beli Saham Bersyarat (“PPJB”) dengan shareholders of PT Asuransi Jiwa Bringin Jiwa
pemegang saham PT Asuransi Jiwa Bringin Sejahtera ("BRI Life") to acquire 91.001% shares
Jiwa Sejahtera (“BRI Life”) untuk mengakuisisi of BRI Life at a purchase price of Rp1,626,643.
91,001% saham BRI Life dengan harga Based on BRI’s Extraordinary General Meeting
pembelian sebesar Rp1.626.643. Berdasarkan of Shareholders in accordance with Deed No. 14
RUPS Luar Biasa BRI sesuai dengan akta dated December 14, 2015 of Notary Fathiah
No. 14 tanggal 14 Desember 2015 Notaris Helmi, S.H., the shareholders have approved the
Fathiah Helmi, S.H., para pemegang saham acquisition of BRI Life and has also received
telah menyetujui akuisisi terhadap BRI Life approval from Financial Services Authority (OJK)
tersebut dan juga telah mendapat persetujuan through its letter No. S-151/PB.31/2015 dated
dari OJK melalui surat No. S-151/PB.31/2015 December 23, 2015. The acquisition was
tanggal 23 Desember 2015. Akuisisi ini completed on December 29, 2015 based on
diselesaikan pada tanggal 29 Desember 2015 Acquisition of PT Asuransi Jiwa Bringin Jiwa
berdasarkan akta Pengambilalihan Saham Sejahtera Shares Deed No. 41 of Notary Fathiah
dalam PT Asuransi Jiwa Bringin Jiwa Sejahtera Helmi, S.H., where BRI has 91.001% of BRI Life
No. 41 Notaris Fathiah Helmi, S.H., dimana BRI issued shares and 8.999% of it was granted to
memiliki 91,001% dari total saham yang the Yayasan Kesejahteraan Pekerja BRI.
dikeluarkan BRI Life dan sebesar 8,999%
diserahkan kepada Yayasan Kesejahteraan
Pekerja BRI.
42
Page 46
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Berdasarkan Akta No. 31 tanggal 23 Februari Based on Notarial Deed No. 31 dated February
2017, yang dibuat di hadapan Dahlia, S.H., 23, 2017, of Notary Dahlia, S.H., surrogate of
notaris pengganti dari Notaris Fathiah Helmi, Fathiah Helmi, S.H., a notary in Jakarta, the
S.H., di Jakarta, dilakukan perubahan nama dari name of PT Asuransi Jiwa Bringin Jiwa Sejahtera
PT Asuransi Jiwa Bringin Jiwa Sejahtera was changed into PT Asuransi BRI Life and
menjadi PT Asuransi BRI Life dan sesuai according to the Decision of the Board of
Keputusan Dewan Komisioner OJK No.KEP- Commissioners of OJK No. KEP-
140/NB.11/2017 tanggal 20 Maret 2017, BRI Life 140/NB.11/2017 dated March 20, 2017, BRI Life
memperoleh pemberlakuan izin usaha di bidang obtained the business license in life insurance in
asuransi jiwa sehubungan perubahan nama relation to the change of company name.
perusahaan.
Berdasarkan Akta No. 8 tanggal 2 Maret 2021, Based on Deed No. 8 dated March 2, 2021, of
yang dibuat di hadapan Notaris Jose Dima Jose Dima Satria, S.H., M.Kn., Notary in Jakarta
Satria, S.H., M.Kn., di Jakarta yang telah has received approval from the Ministry of Law
mendapat persetujuan dari Menteri Hukum dan and Human Rights of the Republic of Indonesia
Hak Asasi Manusia Republik Indonesia dalam in the Decree of the Minister of Law and Human
Surat Keputusan Menteri Hukum dan Hak Rights of the Republic of Indonesia No. AHU-
Asasi Manusia Republik Indonesia 0013073.AH.01.02 Year 2021 dated March 2,
No. AHU-0013073.AH.01.02 Tahun 2021 2021, which is regulated regarding the changes
tanggal 2 Maret 2021, diatur mengenai in nomenclature, composition of the
perubahan nomenklatur, susunan Pengurus, Management, and changes of the Articles of
dan perubahan Anggaran Dasar yang salah Association, one of which is related to an
satunya terkait dengan adanya peningkatan increase in capital and changes in the ownership
modal dan perubahan struktur kepemilikan BRI structure of BRI Life through the issuance of
Life melalui penerbitan sebanyak 936.458 936,458 new shares to be subscribed by FWD
lembar saham baru untuk diambil bagian oleh Financial Services Pte. Ltd.
FWD Financial Services Pte. Ltd.
Sebagai akibat dari penerbitan saham baru As a result of the new share issuance, as of
tersebut, maka terhitung sejak tanggal March 2, 2021, the composition of BRI Life's
2 Maret 2021 susunan kepemilikan saham BRI share ownership become: BRI 63.83%, BRI
Life menjadi BRI 63,83%, Yayasan Employee Welfare Foundation 6.31%, and FWD
Kesejahteraan Pekerja BRI 6,31%, dan FWD Financial Services Pte. Ltd. 29.86%. The
Financial Services Pte. Ltd 29,86%. Adapun change in ownership structure was previously
Perubahan struktur kepemilikan ini sebelumnya approved by OJK through its letter
telah mendapat persetujuan dari OJK melalui No. S-12/NB.1/2021 dated February 4, 2021.
surat No. S-12/NB.1/2021 tanggal 4 Februari
2021.
43
Page 47
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Berdasarkan Akta No. 59 tanggal 13 Oktober Based on Notarial Deed No. 59 dated October
2021 tentang Pernyataan Keputusan Pemegang 13, 2021, regarding the Decision Meeting
Saham PT Asuransi BRI Life Perubahan Statement of PT Asuransi BRI Life. The
tersebut telah diterima dan dicatat di dalam amendment has obtained approval and notice of
Sistem Administrasi Badan Hukum oleh Menteri acceptance in the Legal Entity Administration
Hukum dan Hak Asasi Manusia Republik System in accordance with the Minister of Law
Indonesia dalam Surat Penerimaan and Human Rights of the Republic of Indonesia’s
Pemberitahuan Perubahan Data Perseroan Letters No. AHU.AH.01.03-0460422 dated
PT Asuransi BRI Life No. AHU.AH.01.03- October 13, 2021, BRI Life Shareholders
0460422 tanggal 13 Oktober 2021, Pemegang approved the Transfer of Shares of FWD
Saham BRI Life menyetujui Pengalihan Saham Financial Services Pte. Ltd. to FWD
FWD Financial Services Pte. Ltd. kepada FWD Management Holding Limited. Thus, starting
Management Holdings Limited. Dengan from October 13, 2021, BRI Life's shareholders
demikian, terhitung sejak tanggal 13 Oktober composition becomes: BRI 63.83%, BRI
2021 susunan kepemilikan saham BRI Life Employee Welfare Foundation 6.31%, and FWD
menjadi: BRI 63,83%, Yayasan Kesejahteraan Management Holding Limited 29.86%. The
Pekerja BRI 6,31%, dan FWD Management change in ownership structure has previously
Holding Limited 29,86%. Adapun perubahan been approved by Non-Bank Financial Industry
struktur kepemilikan ini sebelumnya telah of Financial Services Authority (OJK IKNB)
mendapat persetujuan dari OJK IKNB melalui through its letter No. S.93/NB.1/2021 dated
Surat No S.93/NB.1/2021 tanggal September 29, 2021, regarding approval the
29 September 2021 tentang Persetujuan Atas change of BRI Life ownership.
Perubahan Kepemilikan BRI Life.
Berdasarkan Akta No. 11 tanggal 2 Maret 2023 Based on Notarial Deed No. 11 dated March 2,
tentang Pernyataan Keputusan Pemegang 2023 regarding the Decision Meeting Statement
Saham PT Asuransi BRI Life yang telah diterima of PT Asuransi BRI Life. The amendment has
dan dicatat di dalam Sistem Administrasi Badan obtained approval and notice of acceptance in
Hukum oleh Menteri Hukum dan Hak Asasi the Legal Entity Administration System in
Manusia Republik Indonesia dalam Surat accordance with the Minister of Law and Human
Penerimaan Pemberitahuan Perubahan Data Rights of the Republic of Indonesia’s Letters
Perseroan PT Asuransi BRI Life No. AHU.AH.01.03-0033868 dated March 2,
No. AHU.AH.01.03-0033868 tanggal 2 Maret 2023, the Shareholders of BRI Life decided and
2023, Pemegang Saham BRI Life memutuskan agreed to increase the issued and paid-up capital
dan menyetujui peningkatan modal ditempatkan from Rp339,200 to Rp365,559, by issuing new
dan disetor dari Rp339.200 menjadi Rp365.559, shares of 263,580 shares or in the nominal value
dengan mengeluarkan saham baru sebanyak of Rp26,359 which was taken entirely by FWD
263.580 lembar saham atau dalam nilai nominal Management Holdings Limited. Thus, as of
yaitu sebesar Rp26.359 yang diambil March 2, 2023, the composition of BRI Life's
seluruhnya oleh FWD Management Holdings shareholdings become: BRI 54.77%, BRI
Limited. Dengan demikian, terhitung sejak Employee Welfare Foundation 5.42%, and FWD
tanggal 2 Maret 2023 susunan kepemilikan Management Holdings Limited 39.82%. The
saham BRI Life menjadi BRI 54,77%, Yayasan change in ownership structure has previously
Kesejahteraan Pekerja BRI 5,42% dan FWD approved by OJK IKNB through its letter No.
Management Holdings Limited 39,82%. Adapun S.315/NB.02/2023 dated February 26, 2023
perubahan struktur kepemilikan ini sebelumnya regarding approval the change of BRI Life
telah mendapat persetujuan dari OJK IKNB ownership.
melalui Surat No. S.315/NB.02/2023 tanggal 26
Februari 2023 tentang Persetujuan Atas
Perubahan Kepemilikan BRI Life.
44
Page 48
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Struktur Kepemilikan BRI Life mengalami BRI Life's Ownership Structure was changed
perubahan berdasarkan Akta No. 1 tanggal based on Notarial Deed No. 1 dated March 1,
1 Maret 2024 tentang Pernyataan Keputusan 2024 regarding the Decision Meeting Statement
Pemegang Saham PT Asuransi BRI Life. of PT Asuransi BRI Life. The amendment has
Perubahan tersebut telah diterima dan dicatat di obtained approval and notice of acceptance in
dalam Sistem Administrasi Badan Hukum oleh the Legal Entity Administration System in
Menteri Hukum dan Hak Asasi Manusia accordance with the Ministry of Law and Human
Republik Indonesia dalam Surat Penerimaan Rights of the Republic of Indonesia’s Letters
Pemberitahuan Perubahan Anggaran Dasar No. AHU.AH.01.03-0051691 dated March 1,
PT Asuransi BRI Life No. AHU.AH.01.03- 2024, the Shareholders of BRI Life decided and
0051691 tanggal 1 Maret 2024, Pemegang agreed to increase the issued and paid-up capital
Saham BRI Life memutuskan dan menyetujui from Rp365,559 to Rp392,553, by issuing new
peningkatan modal ditempatkan dan disetor dari shares of 269,946 shares or in the nominal value
Rp365.559 menjadi Rp392.553, dengan of Rp26,994 which was taken entirely by FWD
mengeluarkan saham baru sebanyak 269.946 Management Holdings Limited.
lembar saham atau dalam nilai nominal yaitu
sebesar Rp26.994 yang diambil seluruhnya oleh
FWD Management Holdings Limited.
Dengan demikian, terhitung sejak tanggal Thus, as of March 1, 2024, the composition of
1 Maret 2024 susunan kepemilikan saham BRI BRI Life's shareholdings become: BRI 51.00%,
Life menjadi BRI 51,00%, Yayasan BRI Employee Welfare Foundation 5.04%, and
Kesejahteraan Pekerja BRI 5,04% dan FWD FWD Management Holdings Limited 43.96%.
Management Holdings Limited 43,96%. Adapun The change in ownership structure has
perubahan struktur kepemilikan ini sebelumnya previously approved by OJK IKNB through its
telah mendapat persetujuan dari OJK IKNB letter No. S-2/PD.02/2024 dated January 22,
melalui Surat No. S-2/PD.02/2024 tanggal 22 2024 regarding approval the change of BRI Life
Januari 2024 tentang Persetujuan Atas ownership.
Perubahan Kepemilikan PT Asuransi BRI Life.
Anggaran Dasar telah diubah berdasarkan Akta The Articles of Association has been amended
No. 25 tanggal 8 Juni 2023 tentang Pernyataan based on Deed No. 25 dated June 8, 2023
Keputusan Rapat Perubahan Anggaran Dasar concerning the Statement of Meeting
PT Asuransi BRI Life, yang dibuat di hadapan Resolutions on Amendments to the Articles of
notaris Jose Dima Satria, S.H., M.Kn. Association of PT Asuransi BRI Life, made
Perubahan Anggaran Dasar tersebut telah before notary Jose Dima Satria, S.H., M.Kn. The
diterima dan dicatat di dalam Sistem amendments to the Articles of Association have
Administrasi badan Hukum oleh Menteri Hukum been received and recorded in the Legal Entity
dan Hak Asasi manusia Republik Indonesia Administration System by the Ministry of Law and
dalam Surat Penerimaan Pemberitahuan Human Rights of the Republic of Indonesia in the
Perubahan Anggaran Dasar PT Asuransi BRI Letter of Acceptance of Notification of Changes
Life No. AHU-AH.01.03-9978922 tanggal to the Articles of Association of PT Asuransi BRI
16 Juni 2023 serta telah mendapat persetujuan Life No. AHU-AH.01.03-9978922 dated June 16,
Perubahan Anggaran Dasar berdasarkan 2023 and has received approval for the
Keputusan Menteri Hukum dan Hak Asasi Amendment to the Articles of Association based
Manusia Republik Indonesia No. AHU- on the Decree of the Ministry of Law and Human
0033982.AH.01.02. Tahun 2023 tanggal 16 Juni Rights of the Republic of Indonesia No. AHU-
2023. 0033982.AH.01.02. 2023 dated June 16, 2023.
45
Page 49
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Anggaran Dasar BRI Life telah mengalami BRI Life's Articles of Association have undergone
beberapa kali perubahan dan perubahan several changes and the latest amendment to
Anggaran Dasar terakhir dituangkan dalam Akta the Articles of Association is stated in Deed
No. 96 tanggal 12 Desember 2024 tentang No. 96 dated December 12, 2024 concerning the
Pernyataan Keputusan Pemegang Saham Statement of Meeting Resolutions on
Perubahan Anggaran Dasar, yang dibuat di Amendments to the Articles of Association of
hadapan Notaris Jose Dima Satria, S.H., M.Kn. PT Asuransi BRI Life, made before notary Jose
Perubahan Anggaran Dasar tersebut telah Dima Satria, S.H., M.Kn. The amendments to the
diterima dan dicatat di dalam Sistem Articles of Association have been received and
Administrasi badan Hukum oleh Menteri Hukum recorded in the Legal Entity Administration
dan Hak Asasi manusia Republik Indonesia System by the Minister of Law and Human Rights
dalam Surat Penerimaan Pemberitahuan of the Republic of Indonesia in the Letter of
Perubahan Anggaran Dasar PT Asuransi BRI Acceptance of Notification of Changes to the
Life No. AHU-AH.01.03-0221584 tanggal Articles of Association of PT Asuransi BRI Life
13 Desember 2024. No. AHU-AH.01.03-0221584 dated
December 13, 2024.
Berdasarkan pasal 3 Anggaran Dasar BRI Life Based on the Article 3 of BRI Life’s latest Articles
yang terakhir, ruang lingkup kegiatan BRI Life of Association, the scope of BRI Life’s business
adalah melakukan usaha di bidang is to conduct business in the insurance sector in
perasuransian sesuai dengan ketentuan accordance with statutory provisions.
perundang-undangan.
BRI Life mulai beroperasi sejak tanggal BRI Life started its operation on January 1, 1989
1 Januari 1989 berdasarkan Surat Keputusan based on the Decision Letter of the Minister of
Menteri Keuangan Republik Indonesia Finance of the Republic of Indonesia
No. KEP-181/KMK.13/1988 tanggal 10 Oktober No. KEP-181/KMK.13/1988 dated October 10,
1988. 1988.
BRI Life mendapatkan izin pembukaan kantor BRI Life obtained its license to open its
cabang dan unit Syariah sesuai dengan branches and sharia-principled units based
Surat Keputusan Menteri Keuangan on the Minister of Finance Decision
No. KEP-007/KM.6/2003 tanggal 21 Januari Letter No. KEP-007/KM.6/2003 dated
2003. Januari 21, 2003.
Kantor pusat BRI Life berlokasi di Gedung BRI Life’s head office is located at Graha Irama
Graha Irama Lantai 15, Jl. H.R. Rasuna Said Building 15th floor, Jl. H.R. Rasuna Said
Blok X-1 Kav. 1 dan 2, Jakarta, dan memiliki Blok X-1 Kav. 1 and 2, Jakarta, and it has 26
26 kantor pelayanan. Customer Care offices.
46
Page 50
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
Pada tanggal 12 Juli 2016, BRI menandatangani On July 12, 2016, BRI signed a Conditional
Perjanjian Pengikatan Jual Beli Saham Shares Sale and Purchase Agreement (“PPJB”)
Bersyarat (“PPJB”) dengan The Bank of Tokyo- with The Bank of Tokyo-Mitsubishi UFJ, Ltd.
Mitsubishi UFJ, Ltd (“BTMU”) dalam rangka (“BTMU”) to increase BRI’s share ownership in
peningkatan kepemilikan saham BRI pada PT BTMU-BRI Finance (“BBF”) from 45% to
PT BTMU-BRI Finance (“BBF”) dari semula 99%. The transaction was executed with
sebesar 45% menjadi 99%, dengan harga a purchase price of Rp378,548. The agreement
pembelian sebesar Rp378.548, dan telah has been approved by OJK through its letter
mendapatkan persetujuan dari OJK melalui No. S-102/PB.31/2016 dated September 21,
surat No. S-102/PB.31/2016 tanggal 2016. This transfer of shares was completed on
21 September 2016. Pengalihan saham ini September 30, 2016 as stated in Notarial Deed
diselesaikan pada tanggal 30 September 2016, No. 75, of Fathiah Helmi, S.H., where BRI owned
berdasarkan akta No. 75 Notaris Fathiah Helmi, 99% of the total shares issued by
S.H., dimana BRI memiliki 99% dari total saham PT BRI Multifinance Indonesia (“BRI Finance”)
yang dikeluarkan PT BRI Multifinance Indonesia and BRI’s Employee Welfare Foundation
(“BRI Finance”) dan sebesar 1% dimiliki oleh (Yayasan Kesejahteraan Pekerja BRI) owned
Yayasan Kesejahteraan Pekerja BRI. the remaining 1%.
Berdasarkan Akta Pernyataan Tentang Based on the Notarial Deed Statement of
Keputusan Di Luar Rapat Umum Pemegang Decision of the Annual General Meeting of
Saham No. 67 tanggal 15 September 2016, Shareholders No. 67, dated September 15,
yang dibuat di hadapan Notaris I Gede Buda 2016, made before I Gede Buda Gunamanta,
Gunamanta, S.H., Notaris di Jakarta, telah S.H., a notary in Jakarta, the name
dilakukan perubahan nama dari PT BTMU-BRI PT BTMU-BRI Finance was changed into
Finance menjadi PT BRI Multifinance Indonesia, PT BRI Multifinance Indonesia, and in
dan sesuai Keputusan Dewan Komisioner OJK accordance with Board of Commissioners of OJK
No. KEP-771/NB.11/2016 tanggal 17 Oktober Decision No. KEP-771/NB.11/2016 dated
2016, sehubungan dengan perubahan nama October 17, 2016, with regards to the change of
tersebut maka BRI Finance memperoleh name, BRI Finance obtained the business
pemberlakuan Izin usaha di bidang perusahaan license in financing industry for the Business
pembiayaan atas izin usaha yang sebelumnya License previously granted to PT Sanwa-BRI
telah diberikan kepada PT Sanwa-BRI Finance, Finance, which afterwards changed its name to
yang selanjutnya berubah nama menjadi PT UFJ-BRI Finance and PT BTMU-BRI
PT UFJ-BRI Finance dan PT BTMU-BRI Finance.
Finance.
47
Page 51
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
(lanjutan) (continued)
Anggaran Dasar BRI Finance telah mengalami BRI Finance’s Articles of Association has been
beberapa kali perubahan. Perubahan amended several times. The latest amendment
selanjutnya sebagaimana dituangkan dalam as set forth in the Deed of the Decision of the
Akta Pernyataan Keputusan Rapat PT BRI Meeting of PT BRI Multifinance Indonesia
Multifinance Indonesia No. 237 tanggal No. 237 dated April 23, 2019, made before I
23 April 2019, yang dibuat di hadapan Notaris I Gede Buda Gunamanta, S.H., a Notary
Gede Buda Gunamanta, S.H., berkedudukan di domiciled in South Jakarta, was approved by the
Jakarta Selatan, yang telah mendapat Ministry of Law and Human Rights in its Decision
persetujuan Menteri Hukum dan Hak Asasi Letter No. AHU-0023113.AH.01.02 Year 2019
Manusia berdasarkan Surat Keputusan dated April 29, 2019, and was received and
No. AHU-0023113.AH.01.02 Tahun 2019 recorded in the Legal Entity Administration
tanggal 29 April 2019, dan pemberitahuan System Ministry of Law and Human Rights in its
perubahannya telah diterima dan dicatat di Decision Letter No. AHU-AH.01.03-0223685
dalam Sistem Administrasi Badan Hukum dated April 29, 2019, and has been announced
Kementerian Hukum dan Hak Asasi Manusia in State Gazette of the Republic of Indonesia
berdasarkan Surat No. AHU-AH.01.03-0223685 No. 81 dated October 8, 2019, Additional State
tanggal 29 April 2019, dan telah diumumkan Gazette Number 35668/2019, regarding
dalam Berita Negara Republik Indonesia No. 81 changes in the location of BRI Finance from
tanggal 8 Oktober 2019, Tambahan Berita Central Jakarta to South Jakarta, the provisions
Negara No. 35668/2019, antara lain berkaitan in the Company's Articles of Association in order
dengan perubahan tempat kedudukan BRI to comply with the provisions of Law No. 40 of
Finance dari semula di Jakarta Pusat menjadi di 2007 concerning Limited Liability Companies,
Jakarta Selatan, perubahan ketentuan- Financial Services Authority Regulation
ketentuan dalam Anggaran Dasar Perseroan No. 35/POJK.05/2018 concerning the Operation
dalam rangka memenuhi ketentuan Undang- of a Financing Company Business, and the
Undang No. 40 Tahun 2007 tentang Perseroan follow up of the directives of the Controlling
Terbatas, Peraturan Otoritas Jasa Keuangan Shareholders for adjustments to the Company's
No. 35/POJK.05/2018 tentang Articles of Association in accordance with the
Penyelenggaraan Usaha Perusahaan provisions of the prevailing laws and regulations.
Pembiayaan, dan tindak lanjut atas arahan dari
Pemegang Saham Pengendali untuk
penyesuaian terhadap Anggaran Dasar
Perseroan sesuai dengan ketentuan peraturan
perundang-undangan yang berlaku.
Perubahan anggaran dasar sebagaimana The amendments to the articles of association
dituangkan dalam Akta No. 24 tanggal 16 Juni are stated in the Deed of Statement of
Tahun 2023 tentang Pernyataan Keputusan Shareholder’s Resolutions No. 24 dated June 16,
Para Pemegang Saham PT BRI Multifinance 2023, made before Arry Supratno, S.H., M.Kn.,
Indonesia, yang dibuat di hadapan Notaris Arry Notary in Jakarta, which has been approved by
Supratno, S.H., M.Kn., di Jakarta, yang telah the Minister of Law and Human Rights based on
mendapat persetujuan Menteri Hukum dan Hak Decree No. AHU-0034000.AH.01.02 Year 2023
Asasi Manusia berdasarkan Surat Keputusan dated June 16, 2023. The amendments to the
Menteri Hukum dan Hak Asasi Manusia Articles of Association has a purpose to adjust
No. AHU-0034000.AH.01.02 Tahun 2023 article 3 of BRI Finance’s Articles of Association
tanggal 16 Juni 2023. Perubahan Anggaran with the 2020 Indonesian Standard Industrial
Dasar tersebut dalam rangka penyesuaian pasal Classification.
3 Anggaran Dasar BRI Finance dengan
Klasifikasi Baku Lapangan Usaha Indonesia
tahun 2020.
48
Page 52
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
(lanjutan) (continued)
Perubahan anggaran dasar dituangkan dalam The amendment to the articles of association is
Akta No. 16 tanggal 2 Juli 2024 tentang stated in Deed No. 16 dated July 2, 2024
Pernyataan Keputusan Pemegang Saham regarding the Statement of Shareholders’
PT BRI Multifinance Indonesia, yang dibuat di Decision of PT BRI Multifinance Indonesia, made
hadapan Notaris Jose Dima Satria, S.H., M.Kn., before Notary Jose Dima Satria, S.H., M.Kn., in
di Jakarta, yang telah mendapat persetujuan Jakarta, which has received approval from the
Menteri Hukum dan Hak Asasi Manusia (Surat Minister of Law and Human Rights (Decree of the
Keputusan Menteri Hukum dan Hak Asasi Minister Law and Human Rights No. AHU-
Manusia No. AHU-AH.0109-0221104 tanggal AH.0109-0221104 dated July 2, 2024).
2 Juli 2024).
Perubahan anggaran dasar dituangkan dalam The amendment to the articles of association is
Akta No. 1 tanggal 3 Januari 2025 tentang stated in Deed No. 1 dated January 3, 2025
Pernyataan Keputusan Para Pemegang Saham regarding the Statement of Shareholders’
PT BRI Multifinance Indonesia, yang dibuat di Decision of PT BRI Multifinance Indonesia, made
hadapan Notaris Arry Supratno, S.H., M.Kn., di before Notary Arry Supratno, S.H., M.Kn., in
Jakarta, yang telah diterima dan dicatat di dalam Jakarta, which has received approval from the
Sistem Administrasi badan Hukum oleh Menteri Minister of Law and Human Rights Republic of
Hukum dan Hak Asasi manusia Republik Indonesia in the Letter of Acceptance of
Indonesia dalam Surat Penerimaan Notification of Changes to the Articles of
Pemberitahuan Perubahan Anggaran Dasar Association of PT BRI Multifinance Indonesia
PT BRI Multifinance Indonesia No. AHU- No. AHU-AH.01.03-0004409 dated January 13,
AH.01.03-0004409 tanggal 13 Januari 2025. 2025.
Perubahan anggaran dasar terakhir dituangkan The latest amendment to the articles of
dalam Akta No. 16 tanggal 30 Juni 2025 tentang association is stated in Deed No. 16 dated
Berita Acara Rapat Umum Pemegang Saham June 30, 2025 regarding the Minutes of the
Tahunan PT BRI Multifinance Indonesia, yang Annual General Meeting of Shareholders of PT
dibuat di hadapan Notaris Arry Supratno, S.H., BRI Multifinance Indonesia, made before Notary
M.Kn., di Jakarta, yang telah diterima dan dicatat Arry Supratno, S.H., M.Kn., in Jakarta, which has
di dalam Sistem Administrasi Badan Hukum oleh been received and recorded in the Legal Entity
Menteri Hukum Republik Indonesia dalam Surat Administration System by the Minister of Law of
Penerimaan Pemberitahuan Perubahan the Republic of Indonesia in the Letter of
Anggaran Dasar PT BRI Multifinance Indonesia Acceptance of Notification of Amendments to the
No. AHU-AH.01.09-0305596 tanggal 2 Juli Articles of Association of PT BRI Multifinance
2025. Indonesia No. AHU-AH.01.09-0305596 dated
July 2, 2025.
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, ruang lingkup kegiatan BRI Finance Association, BRI Finance’s scope of business is
adalah melakukan usaha dalam bidang to conduct financing activities.
pembiayaan.
Kantor pusat BRI Finance berlokasi di Menara BRI Finance’s head office is located at BRILiaN
BRILiaN Lantai 22, 21 & 1, Jalan Gatot Subroto Tower 22nd, 21st and 1st floor, Jl. Gatot Subroto
No. 177A Kav. 64 Jakarta Selatan dan memiliki No. 177A Kav. 64, South Jakarta, and has 26
26 kantor cabang. branches.
49
Page 53
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
Pada tanggal 29 Juni 2018, BRI telah On June 29, 2018, BRI signed the Conditional
menandatangani Perjanjian Jual Beli Saham Sale and Purchase of Shares Agreement of
Bersyarat Dalam PT Sarana Nusa Tenggara PT Sarana Nusa Tenggara Timur Ventura
Timur Ventura (”Sarana NTT Ventura”) dengan (“Sarana NTT Ventura”) with PT Bahana Artha
PT Bahana Artha Ventura (”BAV”) dalam rangka Ventura (“BAV”) to takeover all BAV’s share
pengambilalihan seluruh kepemilikan saham ownership of Sarana NTT Ventura resulting
BAV dalam Sarana NTT Ventura menjadi milik BRI’s share ownership to become 97.61% with a
BRI sebanyak 97,61%, dengan harga pembelian purchase price of Rp3,090, and have obtained
sebesar Rp3.090, dan telah mendapatkan the approval of the Board of Commisioners of
persetujuan masing-masing dari Dewan BRI as the representative of the shareholders
Komisaris BRI selaku wakil dari pemegang through its Letter No. R. 67-KOM/09/2018, dated
saham lewat suratnya No. R. 67-KOM/09/2018 September 26, 2018, as well as the
tanggal 26 September 2018 serta persetujuan approval from OJK through its Letter
dari OJK melalui surat No. S-112/PB.31/2018 No. S-112/PB.31/2018 dated September 25,
tanggal 25 September 2018. 2018.
Pengalihan saham ini telah dilaksanakan secara The shares takeover was effective on December
efektif pada tanggal 20 Desember 2018, 20, 2018 as stated in the Deed Sale and
sebagaimana dituangkan dalam Akta Jual Beli Purchase of Shares No. 70, made before Ashoya
Saham No. 70 yang dibuat di hadapan Ashoya Ratam, S.H., M.Kn., Notary in South Jakarta,
Ratam, S.H., M.Kn., Notaris di Jakarta Selatan, where BRI owned 97.61% of the total shares
dimana BRI memiliki 97,61% dari total saham issued by PT BRI Ventura Investama (formerly
yang dikeluarkan oleh PT BRI Ventura known as Sarana NTT Ventura).
Investama (dahulu Sarana NTT Ventura).
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Declaration on the
Umum Pemegang Saham Luar Biasa No. 74 Extraordinary General Meeting of Shareholders
tanggal 14 November 2018, yang dibuat di Decision No. 74, dated November 14, 2018,
hadapan Notaris Zantje Mathilda Voss made before Zantje Mathilda Voss Tomasowa,
Tomasowa, S.H., M.Kn., di Kupang, telah S.H., M.Kn., Notary in Kupang, the name of
dilakukan perubahan nama dari PT Sarana PT Sarana Nusa Tenggara Timur Ventura was
Nusa Tenggara Timur Ventura menjadi changed into PT BRI Ventura Investama
PT BRI Ventura Investama (“BRI Ventures”), (“BRI Ventures”), along with the change of
beserta perubahan tempat kedudukan Company’s domicile from Kupang to Jakarta,
Perusahaan dari semula di kota Kupang menjadi This amendment has been approved by the
di kota Jakarta. Perubahan ini telah mendapat Ministry of Laws and Human Rights of the
persetujuan Menteri Hukum dan Republic of Indonesia in its Decision Letter
Hak Asasi Manusia Republik Indonesia No. AHU-0030398.AH.01.02 Year 2018, dated
melalui Surat Keputusan No. AHU-0030398.AH. December 14, 2018. In accordance with
01.02 Tahun 2018 tanggal 14 Desember 2018. Members of the Board of OJK Commissioners’
Sesuai dengan Keputusan Anggota Dewan Decision No. KEP-189/NB.11/2019 dated April 1,
Komisioner OJK No. KEP-189/NB.11/2019 2019, with regard to the change in the company
tanggal 1 April 2019, sehubungan dengan name, BRI Ventures obtained the enactment of
perubahan nama tersebut, BRI Ventures telah business license in venture capital business
memperoleh pemberlakuan Izin Usaha di bidang previously granted to PT Sarana Nusa Tenggara
perusahaan modal ventura atas izin usaha yang Timur Ventura.
sebelumnya telah diberikan kepada PT Sarana
Nusa Tenggara Timur Ventura.
50
Page 54
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
(lanjutan) (continued)
Anggaran Dasar BRI Ventures diubah dan BRI Ventures' Articles of Association amended
dinyatakan kembali melalui Akta No. 65 tanggal and restated through Deed No. 65 dated April 25,
25 April 2022 oleh Notaris Ashoya Ratam, S.H., 2022 by Notary Ashoya Ratam, S.H., M.Kn.,
M.Kn., antara lain dalam rangka penyesuaian among others, in order to adjust Article 3
Pasal 3 Ayat (1) Anggaran Dasar BRI Ventures Paragraph (1) of the Articles of Association of
dengan Klasifikasi Baku Lapangan Usaha BRI Ventures with the 2020 Indonesian Standard
Indonesia (KLBI 2020) dan dicatat sesuai Industrial Clasification and recorded in
dengan Surat Keputusan Menteri Hukum dan accordance with the Decree of the Minister of
Hak Asasi Manusia Republik Indonesia Law and Human Rights of the Republic of
No. AHU-0030721.AH.01.02 Tahun 2022 Indonesia No. AHU-0030721.AH.01.02. Year
tanggal 27 April 2022. 2022 dated April 27, 2022.
Anggaran Dasar BRI Ventures diubah BRI Ventures' Articles of Association have been
berdasarkan Pernyataan Keputusan di Luar amended related to the increase in the
Rapat Umum Pemegang Saham tanggal Company's capital stock based on a Resolution
31 Maret 2023 terkait dengan peningkatan Outside the General Meeting of Shareholders
modal dasar dan modal ditempatkan dan disetor dated March 31, 2023. This decision has been
penuh. Keputusan ini telah dicatat dalam Akta recorded in Notarial Deed No. 45 dated March
Notaris No. 45 Tanggal 31 Maret 2023 oleh 31, 2023 by Notary Ashoya Ratam, S.H., M.Kn.
Notaris Ashoya Ratam, S.H., M.Kn. Akta This amendment deed has been received and
perubahan ini telah diterima dan dicatat sesuai recorded in accordance with the Letter of
dengan Surat Penerimaan Pemberitahuan Acceptance of Notification of Changes to the
perubahan Anggaran Dasar oleh Menteri Articles of Association by the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia
Indonesia No. AHU-AH.01.03-0048199 tanggal No. AHU-AH.01.03.-0048199 dated March 31,
31 Maret 2023. 2023.
Anggaran Dasar BRI Ventures diubah dan BRI Ventures' Articles of Association amended
dinyatakan kembali melalui Akta No. 5 tanggal 4 and restated through Deed No. 5 dated June 4,
Juni 2024 oleh Notaris Ashoya Ratam, S.H., 2024 by Notary Ashoya Ratam, S.H., M.Kn., and
M.Kn., dan dicatat sesuai dengan Surat recorded in accordance with the Decree of the
Keputusan Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the
Manusia Republik Indonesia No. AHU- Republic of Indonesia No. AHU-
0036382.AH.01.02 Tahun 2024 tanggal 20 Juni 0036382.AH.01.02 Year 2024 dated June 20,
2024. 2024.
Anggaran Dasar terakhir BRI Ventures diubah BRI Ventures' latest Articles of Association
dan dinyatakan kembali melalui Akta No. 5 amended and restated through Deed No. 5 dated
tanggal 7 Juli 2025 oleh Notaris Titik Krisna Murti June 7, 2025 by Notary Titik Krisna Murti
Wikaningsih Hastuti, S.H., M.Kn., dan dicatat Wikaningsih Hastuti, S.H., M.Kn., and recorded
sesuai dengan Surat Keputusan Menteri Hukum in accordance with the Decree of the Minister of
Republik Indonesia No. AHU 0155076.AH.01.11 Law of the Republic of Indonesia No. AHU-
Tahun 2025 tanggal 10 Juli 2025. 0155076.AH.01.11 Year 2025 dated July 10,
2025
51
Page 55
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
(lanjutan) (continued)
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar yang terakhir, ruang lingkup kegiatan BRI Association, BRI Ventures’ scope of business is
Ventures adalah menyelenggarakan usaha to conduct venture capital activities including
modal ventura konvensional termasuk management of venture funds, fee-based service
mengelola dana ventura, kegiatan jasa berbasis activities and other business activities with OJK’s
fee dan kegiatan usaha lain dengan persetujuan approval, and venture capital activities in the
OJK serta kegiatan modal ventura dalam bentuk form of equity capital in a business partner and/or
penyertaan modal ke dalam suatu pasangan debtor who has productive business and/or ideas
usaha dan atau debitur yang memiliki usaha for productive business development.
produktif dan atau memiliki ide-ide untuk
pengembangan usaha produktif.
Kantor pusat BRI Ventures berlokasi di District 8 BRI Ventures’ head office is located at District 8
Office SCBD, Prosperity Tower Lantai 16 Unit F, Office SCBD, Prosperity Tower 16th floor Unit F,
Jalan Jenderal Sudirman No 52-53, Kebayoran Jenderal Sudirman Street No 52-53, Kebayoran
Baru, Jakarta Selatan. Baru, South Jakarta.
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
Pada tanggal 27 September 2018, BRI On September 27, 2018, BRI signed
menandatangani Perjanjian Pengikatan Jual a Conditional Sale and Purchase of Shares
Beli Saham Bersyarat (“PPJB”) dengan Agreement with PT Danareksa (Persero) to
PT Danareksa (Persero) dalam rangka takeover part of the shares ownership of
pengambilalihan sebagian kepemilikan saham PT Danareksa Sekuritas (“Danareksa
PT Danareksa Sekuritas (“Danareksa Sekuritas”) from PT Danareksa (Persero) and to
Sekuritas”) dari PT Danareksa (Persero) gain 67% ownership, with a purchase price of
menjadi milik BRI sebanyak 67%, dengan harga Rp446,888, and has obtained the approval from
pembelian sebesar Rp446.888, dan telah OJK based on its Letter No. S-1496/PM.21/2018
mendapatkan persetujuan dari OJK melalui dated December 21, 2018. The takeover was
surat No. S-1496/PM.21/2018 tanggal effective on December 21, 2018, as stated in the
21 Desember 2018. Pengalihan saham ini telah Deed of Shares Takeover No. 53, of Masjuki,
dilaksanakan secara efektif pada tanggal S.H., surrogate of M. Nova Faisal, S.H., M.Kn.,
21 Desember 2018, sebagaimana dituangkan Notary in Jakarta, where BRI owned 67% and
dalam Akta Pengambilalihan Saham No. 53 PT Danareksa (Persero) owned 33% of
yang dibuat di hadapan Notaris Masjuki, S.H., Danareksa Sekuritas’ total shares.
pengganti dari Notaris M. Nova Faisal, S.H.,
M.Kn., di Jakarta, dimana BRI memiliki 67% dari
total saham Danareksa Sekuritas dan sebesar
33% dimiliki oleh PT Danareksa (Persero).
52
Page 56
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
Anggaran Dasar BRIDS telah mengalami BRIDS’ Articles of Association has been
beberapa kali perubahan. Perubahan untuk amended several times. The amendment
menyesuaikan Anggaran Dasar BRIDS dengan adjusting its Articles of Association with Law
Undang-Undang No. 40 tahun 2007 tentang No. 40 year 2007 regarding the Limited Liability
Perseroan Terbatas dan peningkatan modal Company and the increase in authorized capital
dasar dan modal ditempatkan dan disetor and issued and paid-up capital of Danareksa
BRIDS yang dituangkan dalam Akta No. 91 Sekuritas, was stated in the Notarial Deed
Notaris Imas Fatimah, S.H., tanggal 12 Agustus No. 91 dated August 12, 2008, of Notary Imas
2008. Perubahan ini telah mendapat Fatimah, S.H. This amendment has been
persetujuan Menteri Hukum dan Hak Asasi approved by the Minister of Law and Human
Manusia Republik Indonesia melalui Surat Rights of the Republic of Indonesia through its
Keputusan No. AHU-83282.AH.01.02 Tahun Decision Letter No. AHU-83282.AH.01.02 Year
2008 tanggal 10 November 2008 serta telah 2008, dated November 10, 2008 and has been
diumumkan dalam Berita Negara Republik published in Supplement No. 9870 of the
Indonesia No. 28 Tambahan No. 9870 tanggal Republic of Indonesia State Gazette No. 28,
7 April 2009. dated April 7, 2009.
Pada tahun 2017 terdapat perubahan pada In 2017, there were amendments to the purposes
maksud dan tujuan BRIDS sesuai ketentuan and objectives of BRIDS in accordance with
Pasal 3 Anggaran Dasar yang dituangkan dalam Article 3 of the Articles of Association as stated
Akta No. 1 Notaris Fifidiana, S.H., S.S., M.Kn., in the Notarial Deed No. 1, dated July 5, 2017 of
tanggal 5 Juli 2017. Perubahan ini telah Fifidiana, S.H., S.S., M.Kn. This amendment has
mendapat persetujuan Menteri Hukum dan Hak been approved by the Minister of Law and
Asasi Manusia Republik Indonesia dalam Surat Human Rights of the Republic of Indonesia in its
Keputusan No. AHU-0013998.AH.01.02 Tahun Decision Letter No. AHU-0013998.AH.01.02
2017 tanggal 7 Juli 2017. Year 2017 dated July 7, 2017.
Pada tahun 2020 terdapat perubahan nama In 2020, based on Deed No. 27 dated October 9,
BRIDS sebagaimana dituangkan dalam Akta 2020, which was made before Jose Dima Satria,
No. 27 tanggal 9 Oktober 2020 yang dibuat di S.H., Notary in Jakarta, the name of
hadapan Notaris Jose Dima Satria, S.H., di PT Danareksa Sekuritas was changed into
Jakarta, yaitu perubahan nama PT Danareksa PT BRI Danareksa Sekuritas. This amendment
Sekuritas menjadi PT BRI Danareksa Sekuritas. has received approval for amendment to the
Perubahan ini telah mendapatkan persetujuan Articles of Association from the Minister of Law
perubahan anggaran dasar dari Menteri Hukum and Human Rights Republic of Indonesia
dan Hak Asasi Manusia Republik Indonesia No. AHU-0069706.AH.01.02 Year 2020. The
No. AHU-0069706.AH.01.02 Tahun 2020. amendment has been registered in the Financial
Sehubungan dengan perubahan nama PT BRI Services Authority (OJK) based on Letter
Danareksa Sekuritas telah dicatatkan dalam No. S-1210/PM.212/2020 dated October 26,
administrasi Otoritas Jasa Keuangan (OJK) 2020.
berdasarkan Surat No. S-1210/PM.212/2020
tanggal 26 Oktober 2020.
53
Page 57
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
(lanjutan) (continued)
Berdasarkan Akta No. 168 tanggal 27 Juni 2022 Based on Deed No. 168 dated June 27, 2022,
yang dibuat di hadapan Notaris Jose Dima which was made before Jose Dima Satria, S.H.,
Satria, S.H., di Jakarta, terdapat penambahan Notary in Jakarta, there is additional issued and
modal ditempatkan dan disetor oleh BRI sesuai paid-up capital by BRI that has received approval
dengan persetujuan dari OJK melalui surat OJK from Financial Services Authority (OJK) through
No. S-555/PM.21/2022 tanggal 24 Juni 2022 its letter No. S-555/PM.21/2022 dated June 24,
dan telah dilaksanakan secara efektif pada 2022. The additional issued and paid-up capital
tanggal 27 Juni 2022 sehingga kepemilikan has become effective on June 27, 2022 so that
saham BRI menjadi 71% dari total saham BRI's share ownership to be at 71% of the total
BRIDS dan sebesar 29% dimiliki oleh PT BRIDS shares and 29% was owned by
Danareksa (Persero). Perubahan ini PT Danareksa (Persero). This has been
diberitahukan pada Penerimaan Pemberitahuan announced through the amendment of Articles of
Perubahan Anggaran Dasar Association Acknowledgement of No. AHU-
No. AHU-AH.01.03-0256545 tanggal 27 Juni AH.01.03.0256545 dated June 27, 2022.
2022.
Berdasarkan Akta No. 86 tanggal 17 April 2023, Based on Deed No. 86 dated April 17, 2023,
yang dibuat di hadapan Notaris Jose Dima which was made before Jose Dima Satria, S.H.,
Satria, S.H., di Jakarta. Perubahan tersebut Notary in Jakarta. The amendment has received
telah mendapat persetujuan Menteri Hukum dan approval from the Minister of Law and Human
Hak Asasi Manusia berdasarkan Surat Rights based on the Decree of the Minister of
Keputusan Menteri Hukum dan Hak Law and Human Rights of the Republic of
Asasi Manusia Republik Indonesia Indonesia No. AHU-0024267.AH.01.02 Year
No. AHU-0024267.AH.01.02 Tahun 2023, serta 2023, and announcement of changes has been
pemberitahuan perubahannya telah diterima received and recorded in the Legal Entity
dan dicatat di dalam Sistem Administrasi Badan Administration System of the Ministry of Law and
Hukum Kementerian Hukum dan Hak Human Rights based on Letter No. AHU-
Asasi Manusia berdasarkan Surat AH.01.03-0058587 dated May 2, 2023 regarding
No. AHU-AH.01.03-0058587 tanggal 2 Mei 2023 Receipt of Notification of Changes to PT BRI
perihal Penerimaan Pemberitahuan Perubahan Danareksa Sekuritas' Articles of Association.
Anggaran Dasar PT BRI Danareksa Sekuritas.
Perubahan terakhir Anggaran Dasar BRIDS The latest amendment to BRIDS' Articles of
dituangkan dalam Akta No. 71 tanggal 18 April Association is stated in Deed No. 71 dated April
2024, yang dibuat di hadapan Notaris Jose Dima 18, 2024, which was made before Jose Dima
Satria, S.H., M.KN., berkedudukan di Jakarta Satria, S.H., Notary in Jakarta. The amendment
Selatan. Perubahan tersebut telah mendapat has received approval from the Minister
persetujuan Menteri Hukum dan Hak Asasi of Law and Human Rights based on the
Manusia berdasarkan Surat Keputusan Menteri Decree of the Minister of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia
Indonesia No. AHU-AH.01.03-0090655 Tahun No. AHU-01.03-0090655 Year 2024, and dated
2024 tanggal 22 April 2024 perihal perbaikan April 22, 2024 regarding correction and deletion
dan penghapusan beberapa pasal. of several articles.
Sesuai dengan ketentuan Pasal 3 Anggaran In accordance with Article 3 of BRIDS' Articles of
Dasar, ruang lingkup kegiatan BRIDS adalah Association, the scope of its activities comprises
sebagai penjamin emisi efek, perantara underwriting, securities brokerage, and other
pedagang efek serta kegiatan usaha penunjang supporting business activities determined and/or
lainnya yang ditetapkan dan/atau disetujui oleh approved by OJK.
OJK.
54
Page 58
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
(lanjutan) (continued)
BRIDS memperoleh izin usaha sebagai BRIDS obtained its business license as
perantara pedagang efek dan penjamin emisi a securities broker and an underwriter from the
efek dari Ketua Badan Pengawas Pasar Chairman of the Capital Market Supervisory
Modal berdasarkan Surat Keputusan Agency in accordance with its Decision Letters
No. KEP-291/PM/1992 tanggal 16 Oktober 1992 No. KEP-291/PM/1992 dated October 16, 1992
dan No. KEP-292/PM/1992 tanggal 16 Oktober and No. KEP-292/PM/1992 dated October 16,
1992. 1992.
Sebagai bagian dari perizinan yang telah As part of its licensing, BRIDS has obtained
dimiliki, BRIDS juga telah memperoleh approval of supporting business activities as
persetujuan kegiatan usaha penunjang sebagai Arranger of Medium Term Notes (MTN),
Penatalaksana (Arranger) Medium Term Notes Negotiable Certificates of Deposit (NCD), Hybrid
(MTN), Negotiable Certificate of Deposit (NCD), Product as Perpetuity Notes, syndicated loans,
Hybrid Product seperti Perpetuity Notes, Global Medium Term Notes (GMTN), Global
pinjaman sindikasi, Global Medium Term Notes Bonds and Financial Advisory from Financial
(GMTN), Global Bond dan Penasihat Keuangan Services Authority (OJK) based on its Letter
(Financial Advisory) dari Otoritas Jasa No. S-143/PM.21/2017 dated March 16, 2017.
Keuangan (OJK) berdasarkan Surat
No. S-143/PM.21/2017 tanggal 16 Maret 2017.
Kantor pusat BRIDS berlokasi di Gedung BRI II BRIDS’ head office is located in BRI Tower II 23th
Lt. 23, Jl. Jend. Sudirman Kav.44-46, Jakarta floor, Jenderal Sudirman Street Kav. 44-46,
dan memiliki 7 cabang, 59 Gerai dan Jakarta and has 7 branches, 59 booths and
3 kemitraan. 3 partnerships.
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
Pada tanggal 20 Juni 2019, BRI On June 20, 2019, BRI signed a Conditional
menandatangani Perjanjian Pengikatan Jual Share Sale and Purchase Agreement
Beli Saham Bersyarat (“PPJBSB”) dengan Dana ("PPJBSB") with Dana Pensiun BRI in order to
Pensiun BRI dalam rangka pengambilalihan acquire 90% shares of Dana Pensiun BRI in
kepemilikan saham Dana Pensiun BRI dalam PT BRI Asuransi Indonesia (BRI Insurance)
PT BRI Asuransi Indonesia (dahulu bernama (formerly PT Asuransi Bringin Sejahtera
PT Asuransi Bringin Sejahtera Artamakmur) Artamakmur), at a purchase price of
menjadi milik BRI sebanyak 90%, dengan harga Rp1,041,000 and has received approval from
pembelian sebesar Rp1.041.000 dan telah OJK through letter No. S-135/NB.1/2019 dated
mendapatkan persetujuan dari OJK melalui September 16, 2019. This transfer of shares was
surat No. S-135/NB.1/2019 tanggal completed on September 26, 2019, as stated in
16 September 2019. Pengalihan saham ini telah the Deed of Shares Takeover No. 31 made
dilaksanakan secara efektif pada tanggal 26 before Dina Chozie, S.H., a replacement notary
September 2019, sebagaimana dituangkan from Fathiah Helmi, S.H., Notary in Jakarta,
dalam Akta Akuisisi Saham No. 31 yang dibuat where BRI owns 90% of the total shares of BRI
di hadapan Notaris Dina Chozie, SH., pengganti Insurance and 10% is owned by the Yayasan
dari Fathiah Helmi, S.H., di Jakarta, dimana BRI Kesejahteraan Pekerja (YKP) BRI.
memiliki 90% dari total saham PT BRI Asuransi
Indonesia (”BRI Insurance”) dan sebesar 10%
dimiliki oleh Yayasan Kesejahteraan Pekerja
(YKP) BRI.
55
Page 59
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
Anggaran Dasar BRI Insurance mengalami BRI Insurance's Articles of Association has
beberapa kali perubahan dan perubahan undergone several changes and the latest
Anggaran Dasar terakhir tertuang dalam Akta amendment to the Articles of Association is
No. 26 tanggal 26 Juni 2023 yang dibuat di contained in Deed No. 26 dated June 26, 2023
hadapan Notaris Hj. Zun Nur Ain Fauzia, S.H., made before Hj. Zun Nur Ain Fauzia, S.H., M.Kn.,
MKn, di Jakarta. Perubahan Anggaran Dasar Notary in Jakarta. The amendment to the Articles
tersebut telah mendapat persetujuan Menteri of Association has received approval from the
Hukum dan Hak Asasi Manusia berdasarkan Minister of Law and Human Rights based on the
Surat Keputusan Menteri Hukum dan Hak Asasi Decree of the Minister of Law and Human Rights
Manusia No. AHU-00388682.AH.01.02 Tahun No. AHU-00388682. AH.01.02 Year 2023 dated
2023 tanggal 10 Juli 2023, serta pemberitahuan July 10, 2023, and announcement of the
perubahannya telah diterima dan dicatat di amendment has been received and recorded in
dalam Sistem Administrasi Badan Hukum the Legal Entity Administration System of the
Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights based on
berdasarkan Surat No. AHU-AH.01.03-0089063 Letter No. AHU-AH.01.03-0089063 dated July 6,
tanggal 6 Juli 2023 perihal Penerimaan 2023 regarding Receipt of Notification of
Pemberitahuan Perubahan Anggaran Dasar Changes to PT BRI Asuransi Indonesia's Articles
PT BRI Asuransi Indonesia. of Association.
Anggaran Dasar BRI Insurance telah mengalami BRI Insurance's Articles of Association has
beberapa kali perubahan. Perubahan terakhir undergone several changes and the latest
sebagaimana dituangkan dalam Akta No. 04, amendment to the Articles of Association is
tanggal 17 Juli 2024 yang dibuat oleh Tri contained in Deed No. 04 dated July 17, 2024
Wahyuwidayati, Sarjana Hukum, Magister made before Tri Wahyuwidayati, Sarjana
Kenotariatan Notaris di Jakarta Selatan. Hukum, Magister Kenotariatan Notary in Jakarta.
Perubahan Anggaran Dasar ini telah The amendment has been received and
memperoleh persetujuan Menteri Hukum dan recorded in the Legal Entity Administration
Hak Asasi Manusia Republik Indonesia System of the Ministry of Law and Human Rights
berdasarkan Surat No. AHU-0038862.AH.01.02 based on Letter No. AHU-0038862. AH.01.02 of
Tahun 2023 Tanggal 10 Juli 2023 dan telah 2023 dated July 10, 2023 and has been accepted
diterima dan dicatat di dalam Sistem and recorded in the Legal Entity Administration
Administrasi Badan Hukum Kementerian Hukum System of the Ministry of Law and Human Rights
dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia No. AHU-AH.01.03-
dalam Surat Penerimaan Pemberitahuan 0173154 dated July 17, 2024 regarding Receipt
Perubahan Anggaran Dasar PT. BRI Asuransi of Notification of Changes to PT BRI Asuransi
Indonesia Nomor: AHU-AH.01.03-0173154 Indonesia's Articles of Association
Tanggal 17 Juli 2024.
56
Page 60
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
(lanjutan) (continued)
Sesuai dengan ketentuan Pasal 3 Anggaran In accordance with the provisions of Article 3 of
Dasar ruang lingkup kegiatan usaha PT. BRI the Articles of Association, the scope of business
Asuransi Indonesia, yaitu: activities of PT. BRI Asuransi Indonesia, namely:
a. Menjalankan usaha di bidang Asuransi a. Carrying out business in the field of
Umum Konvensional (Kode KBLI 2020: Conventional General Insurance (2020
65121), mencakup usaha asuransi umum KBLI Code: 65121), includes general
yang diselenggarakan secara insurance business carried out
konvensional, dengan kegiatan usaha conventionally, with business activities
meliputi penyelenggaraan usaha jasa including carrying out risk insurance
pertanggungan risiko yang memberikan services which provide compensation to the
penggantian kepada tertanggung atau insured or policy holder due to loss,
pemegang polis karena kerugian, damage, costs incurred, loss of profits, or
kerusakan, biaya yang timbul, kehilangan legal liability to third parties that the insured
keuntungan, atau tanggung jawab hukum or policyholder may suffer due to the
kepada pihak ketiga yang mungkin diderita occurrence of an uncertain event.
tertanggung atau pemegang polis karena
terjadinya suatu peristiwa yang tidak pasti.
b. Menjalankan usaha di bidang Unit Syariah b. Carrying out business in the General
Asuransi Umum (Kode KBLI 2020: 65123), Insurance Sharia Unit sector (2020 KBLI
Kelompok ini mencakup kegiatan unit kerja Code: 65123), this group includes work unit
dari kantor pusat perusahaan asuransi activities from the head office of a
umum konvensional yang berfungsi conventional general insurance company
sebagai Kantor Induk dari Kantor di luar which functions as the Main Office of an
Kantor Pusat yang melaksanakan kegiatan Office outside the Head Office which carries
usaha asuransi umum berdasar prinsip out general insurance business activities
syariah. based on sharia principles.
BRI Insurance memperoleh izin usaha di bidang BRI Insurance obtained its license to do general
asuransi kerugian pada tanggal insurance business on August 26, 1989 through
26 Agustus 1989 berdasarkan Keputusan the Decree of the Ministry of Finance of the
Menteri Keuangan Republik Indonesia Republic of Indonesia No. Kep-
No. Kep.-128/KM.13/1989. Sesuai Keputusan 128/KM.13/1989. In accordance with the Decree
Anggota Dewan Komisioner OJK of Board of Commissioners of OJK
No. KEP-105/NB.11/2020 tanggal 6 Maret 2020, No. KEP-105/NB.11/2020 dated March 6, 2020,
BRI Insurance memperoleh pemberlakuan izin BRI Insurance obtained the enforcement of
usaha di bidang asuransi umum atas izin usaha business license in general insurance on the
yang sebelumnya telah diberikan kepada basis of business that had previously been given
PT Asuransi Bringin Sejahtera Artamakmur to PT Asuransi Bringin Sejahtera Artamakmur
yang selanjutnya berubah nama menjadi PT BRI which changed its name to PT BRI Asuransi
Asuransi Indonesia. Indonesia.
BRI Insurance mendapatkan izin pembukaan BRI Insurance obtained permission to open
kantor cabang dengan prinsip Syariah a branch office with Sharia principles in
sesuai dengan Surat Keputusan Menteri accordance with the Decree of the Minister of
Keuangan No. KEP-006/KM.6/2003 tanggal Finance No. KEP-006/KM.6/2003 dated January
21 Januari 2003. 21, 2003.
57
Page 61
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
(lanjutan) (continued)
Kantor pusat BRI Insurance berlokasi di Graha BRI Insurance head office is located in Graha BRI
BRI Insurance, Jl. Mampang Prapatan Raya Insurance, Jl. Mampang Prapatan Raya No. 18,
No.18, Jakarta Selatan dan memiliki 21 Kantor South Jakarta, and it has 21 Conventional
Cabang Konvensional, 2 Kantor Cabang Branches, 2 Sharia Branches, 19 Marketing
Syariah, 19 Kantor Perwakilan Pemasaran Representative Offices (MRO) Conventional, 3
Konvensional, 3 Kantor Perwakilan Pemasaran Representative Office Sharia (ROS), 50
Syariah, 50 Marketing Channel (MC) Marketing Channels (MC) Conventional and 21
Konvensional dan 21 Marketing Office Sharia Marketing Offices Sharia (MOS).
(MOS).
PT Pegadaian (Pegadaian) PT Pegadaian (Pegadaian)
Pada tanggal 13 September 2021, Negara On September 13, 2021, The Government of
Republik Indonesia yang diwakili oleh Menteri Indonesia, as represented by the Minister of
BUMN dan BRI menandatangani perjanjian SOEs, signed the Sale and Purchase of Shares
pengalihan hak atas saham Negara Republik Agreement with BRI to transfer its shares in
Indonesia pada PT Pegadaian (Persero) PT Pegadaian (Pegadaian) to increase the
(Pegadaian) dalam rangka penambahan ownership in BRI, it was documented in Notarial
penyertaan modal Negara Republik Indonesia Deed No. 13 dated September 13, 2021.
ke dalam modal saham BRI, yang kemudian Through the agreement, The Government of
dituangkan dalam Akta No. 13 tanggal Indonesia transferred its right of all Series B
13 September 2021. Melalui perjanjian tersebut, shares in Pegadaian to BRI amounting to
Negara Republik Indonesia mengalihkan 6,249,999 series B shares with nominal value of
kepada BRI berupa hak atas seluruh saham Seri Rp48,670,528. Thus, starting September 13,
B milik Negara Republik Indonesia pada 2021, BRI owned Pegadaian’ shares and has the
Pegadaian dengan jumlah sebanyak 6.249.999 right as the owner of the transferred shares.
saham seri B yang seluruhnya senilai
Rp48.670.528. Dengan demikian, sejak tanggal
13 September 2021, BRI adalah pemilik saham
yang dialihkan dan berhak menjalankan hak-hak
sebagai pemilik dari saham-saham yang
dialihkan.
Anggaran Dasar Pegadaian telah mengalami Pegadaian’ Articles of Association has been
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment
sebagaimana dituangkan dalam Akta No. 15 was documented in the Deed of Declaration
tanggal 23 September 2021, yang dibuat di No. 15 dated September 23, 2021, of Nanda
hadapan Notaris Nanda Fauz Iwan, S.H., M.Kn., Fauz Iwan, S.H., M.Kn., a Notary in Jakarta. The
di Jakarta. Perubahan anggaran dasar tersebut amendment to the articles of association has
telah mendapat persetujuan oleh Kementerian been approved by the Ministry of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia
Indonesia No. AHU-0053287.AH.01.02 Tahun No. AHU-0053287.AH.01.02 dated
2021 tanggal 29 September 2021 serta telah September 29, 2021 and has received a Letter of
mendapat Surat Penerimaan Pemberitahuan Acceptance of Notification of Amendment to the
Perubahan Anggaran Dasar PT Pegadaian No. Articles of Association of PT Pegadaian
AHU-AH.01.03-0454524, tanggal 29 September No. AHU-AH.01.03-0454524, September 29,
2021. 2021.
58
Page 62
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Pegadaian (Pegadaian) PT Pegadaian (Pegadaian)
Berdasarkan Ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, maksud dan tujuan Pegadaian adalah Association, Pegadaian’s scope of business is to
melakukan usaha penyaluran pinjaman lainnya conduct loan disbursement businesses in the
berupa usaha pergadaian, secara konvensional form of pawnshops, both conventional and
dan berdasarkan prinsip syariah, berbasis sharia, based on information technology/digital
teknologi informasi/platform digital (untuk platforms (IT) and non-IT, optimize the utilization
selanjutnya disebut “TI”) dan non-TI, serta of Pegadaian’s resources to produce high quality
optimalisasi pemanfaatan sumber daya yang and highly competitive services to gain benefits
dimiliki Pegadaian untuk menghasilkan jasa in order to increase Pegadaian’s value by
bermutu tinggi dan berdaya saing kuat untuk implementing the principles of limited liability
mendapatkan/mengejar keuntungan guna company.
meningkatkan nilai Pegadaian dengan prinsip-
prinsip Perseroan Terbatas.
Kantor pusat Pegadaian berlokasi di Jl. Kramat Pegadaian’s head office is located in Jl. Kramat
Raya No.162 Jakarta Pusat 10430 dan Raya No.162 Central Jakarta 10430 and has 12
mempunyai 12 kantor wilayah, 61 kantor area, regional offices, 61 area offices, 642 branches,
642 kantor cabang, dan 4.078 kantor unit and 4,078 branch service unit offices.
pelayanan cabang.
PT Permodalan Nasional Madani (PNM) PT Permodalan Nasional Madani (PNM)
Pada tanggal 13 September 2021, BRI On September 13, 2021, BRI signed the Sale
menandatangani perjanjian pengalihan hak atas and Purchase of Shares Agreement to receive
saham Negara Republik Indonesia pada PT The Government of Indonesia shares in
Permodalan Nasional Madani (PNM) dalam PT Permodalan Nasional Madani (PNM) to
rangka penambahan penyertaan Modal Negara increase the ownership of Government of
Republik Indonesia ke dalam modal saham BRI. Indonesia in BRI. The Government of Indonesia,
Negara Republik Indonesia yang diwakili oleh as represented by the Minister of SOEs,
Menteri BUMN mengalihkan kepada BRI berupa transferred its Series B shares in PNM to BRI
hak atas seluruh saham Seri B milik Negara amounting to 3,799,999 series B shares with
Republik Indonesia pada PNM dengan jumlah nominal value of Rp6,100,068. Thus, starting
sebanyak 3.799.999 saham seri B yang September 13, 2021, BRI owned PNM’s shares
seluruhnya senilai Rp6.100.068. Dengan of the transferred shares and has the right as the
demikian, sejak tanggal 13 September 2021, owner of the transferred shares.
BRI adalah pemilik saham yang dialihkan dan
berhak menjalankan hak-hak sebagai pemilik
dari saham-saham yang dialihkan.
59
Page 63
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Permodalan Nasional Madani (PNM) PT Permodalan Nasional Madani (PNM)
(lanjutan) (continued)
Perusahaan didirikan berdasarkan Peraturan The company was established based on
Pemerintah Republik Indonesia No. 38 tahun Republic of Indonesia Government Regulation
1999 tanggal 25 Mei 1999 tentang Penyertaan No. 38 of 1999 dated May 25, 1999 concerning
Modal Negara Republik Indonesia untuk State Capital Inclusion of the Republic of
Pendirian Perusahaan (Persero) Dalam Rangka Indonesia for the Establishment of Companies
Pengembangan Koperasi, Usaha Kecil Dan (Persero) in the Context of the Development of
Menengah, yang pendiriannya dituangkan Cooperatives, Small and Medium Enterprises,
dalam Akta Pendirian No. the establishment of which is stated in the Deed
1 tanggal 1 Juni 1999 dibuat dihadapan Ida of Establishment No. 1 dated June 1, 1999,
Sofia, S.H., Notaris di Jakarta, yang telah made before Ida Sofia, S.H., Notary in Jakarta,
memperoleh pengesahan dari Menteri Hukum which has received approval from the Minister of
dan Hak Asasi Manusia berdasarkan Surat Law and Human Rights based on Decree No. C-
Keputusan No. C-11.609.HT.01.01.TH.99 11.609.HT.01.01.TH.99 dated June 23, 1999,
tanggal 23 Juni 1999, dan telah didaftarkan pada and has been registered at the Central Jakarta
Kantor Pendaftaran Perusahaan Kodya Jakarta Kodya Company Registration Office under
Pusat di bawah Nomor: 4758/BH.09.05/VIII/99 Number: 4758/BH.09.05/VIII/99 dated August
tanggal 27 Agustus 1999, serta telah 27, 1999, and has been published in the State
diumumkan dalam Berita Negara Republik Gazette of the Republic of Indonesia under
Indonesia Nomor: 73 tanggal 10 September Number: 73 dated September 10, 1999,
1999, Tambahan No. 5681 (“Akta No. 1”). Supplement No. 5681 (“Deed No. 1”).
Akta No.1 tersebut telah diubah beberapa kali, Deed No. 1 has been amended several times,
dengan perubahan terakhir yang dimuat dalam with the latest amendment contained in the
Akta Pernyataan Keputusan Pemegang Saham Deed of Shareholder Decision Statement
Nomor: 18 tanggal 7 Juni 2023 dibuat di Number: 18 dated June 7, 2023, made before
hadapan Hadijah, S.H., Notaris di Jakarta, yang Hadijah, S.H., M.Kn., Notary in Jakarta, which
telah memperoleh persetujuan Menteri Hukum has obtained the approval of the Minister of Law
dan Hak Asasi Manusia sebagaimana and Human Rights as stated in Decree Number:
Keputusan No. AHU-0037792.AH.01.02 Tahun AHU-0037792.AH.01.02. Year 2023 dated July
2023 tanggal 5 Juli 2023. Pemberitahuan 5, 2023. Notification of the changes has been
perubahannya telah dicatat pada database recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum Mentri System database of the Ministry of Law and
Hukum dan Hak Asasi Manusia tentang Human Rights regarding Approval of Changes
Persetujuan Perubahan Anggaran Dasar PT to the Articles of Association of
Permodalan Nasional Madani No. AHU- PT Permodalan Nasional Madani Number:
AH.01.09-0134474 tertanggal 5 Juli 2023. AHU-AH.01.09-0134474 dated July 5, 2023.
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, ruang lingkup kegiatan PNM adalah jasa Association, PNM’s scope of business is
pembiayaan termasuk tetapi tidak terbatas pada financing services but not limited to program
kredit program dan/atau pembiayaan sistem loan and/or joint responsibility financing,
tanggung renteng, penyertaan kepada Lembaga participation in Lembaga Keuangan
Keuangan Mikro/Syariah (LKM/S) dan Bank Mikro/Syariah (LKM/S) and Bank Perkreditan
Perkreditan Rakyat (BPR/S) serta jasa Rakyat (BPR/S) alongride with management
manajemen dan kemitraan. and partnership services.
60
Page 64
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Permodalan Nasional Madani (PNM) PT Permodalan Nasional Madani (PNM)
(lanjutan) (continued)
Kantor pusat PNM berlokasi di Menara PNM, PNM’s head office is located in PNM Tower, Jl.
Jalan Kuningan Mulia, Menteng Atas, Setiabudi, Kuningan Mulia, Menteng Atas, Setiabudi, South
Jakarta Selatan, DKI Jakarta dan memiliki 58 Jakarta, DKI Jakarta and has 58 branches PNM,
kantor cabang, 3.989 kantor unit Mekaar, 620 3,989 unit offices Mekaar, and 620 unit offices
kantor unit ULaMM (termasuk 2 kantor unit ULaMM (include of 2 representative unit offices).
representatif).
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
Pada tanggal 27 September 2018, BRI telah On September 27, 2018, BRI signed
menandatangani Perjanjian Jual Beli Saham a Conditional Sale and Purchase of Shares
Bersyarat (“PJBS”) dengan PT Danareksa Agreement (“PJBS”) with PT Danareksa
(Persero) dalam rangka pengambilalihan (Persero) to acquire PT Danareksa Investment
sebagian kepemilikan saham PT Danareksa Management (“DIM”) shares from
Investment Management (“DIM”) dari PT Danareksa (Persero) to BRI in the amount of
PT Danareksa (Persero) menjadi milik BRI 10,500,000 shares or equivalent to 35% of all
sebanyak 10.500.000 lembar saham atau setara DIM shares, with a purchase price of Rp371,959
dengan 35% dari keseluruhan saham beredar which has granted its approval from OJK
DIM, dengan harga pembelian sebesar through letter No. S-1453/PM.21/2018 dated
Rp371.959 yang telah mendapat persetujuan December 14, 2018. This share sale and
dari OJK melalui surat No. S-1453/PM.21/2018 purchase transaction was carried out on
tanggal 14 Desember 2018. Transaksi jual beli December 20, 2018, stated in the Deed of Sale
saham ini telah dilaksanakan pada tanggal and Purchase of Shares No. 47 dated
20 Desember 2018, sebagaimana dituangkan December 20, 2018 made before Masjuki, S.H.,
dalam Akta Jual Beli Saham No. 47 tanggal Substitute Notary of M. Nova Faisal, S.H., M.Kn.
20 Desember 2018 yang dibuat di hadapan
Masjuki, S.H., Notaris pengganti dari M. Nova
Faisal, S.H., M.Kn.
Selanjutnya, pada tanggal 19 Juli 2022, BRI Furthermore, on July 19, 2022, BRI has signed
telah menandatangani PJBS kembali dengan another PJBS with PT Danareksa (Persero) to
PT Danareksa (Persero) dalam rangka acquire DIM's share ownership from
pengambilalihan sebagian kepemilikan saham PT Danareksa (Persero) to BRI with 9,000,000
DIM dari PT Danareksa (Persero) menjadi milik shares or equivalent to 30% of DIM's total
BRI sebanyak 9.000.000 lembar saham atau outstanding shares, with a purchase price of
setara dengan 30% dari keseluruhan saham Rp360,000 which has granted its approval from
beredar DIM, dengan harga pembelian sebesar OJK through letter No. S-889/PM.21/2022 dated
Rp360.000 yang telah mendapat persetujuan October 5, 2022 regarding Approval of the
dari OJK melalui surat No. S-889/PM.21/2022 Planned Change in the Ownership Composition
tanggal 5 Oktober 2022 perihal Persetujuan Atas of PT Danareksa Investment Management
Rencana Perubahan Komposisi Kepemilikan Shareholders. This share sale and purchase
Pemegang Saham PT Danareksa Investment transaction was carried out on November 30,
Management. Transaksi jual beli saham ini telah 2022, as stated in the Deed of Sale and
dilaksanakan pada tanggal 30 November 2022, Purchase of Shares No. 32 dated November 30,
sebagaimana dituangkan dalam Akta Jual Beli 2022 made before Fathiah Helmi, S.H., Notary
Saham No. 32 tanggal 30 November 2022 yang in Jakarta, thereby BRI owns 19,500,000 shares
dibuat di hadapan Fathiah Helmi, S.H., Notaris or equivalent to 65% of the total outstanding
di Jakarta sehingga BRI memiliki 19.500.000 shares of DIM.
lembar saham atau setara dengan 65% dari total
saham beredar DIM.
61
Page 65
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
(lanjutan) (continued)
Perubahan secara keseluruhan anggaran dasar DIM's Articles of Association have been
DIM telah dimuat dalam akta tertanggal amended several times. The overall changes to
1 Februari 2019 No. 01 dibuat di hadapan M. the articles of association have been contained
Nova Faisal S.H., M,Kn., Notaris di Jakarta in the deed dated February 1, 2019 No. 01 made
Selatan dan telah mendapat persetujuan dari before M. Nova Faisal S.H., M,Kn., Notary in
Menteri Hukum dan Hak Asasi Manusia South Jakarta and has received approval from
Republik Indonesia dengan Surat Keputusannya the Minister of Law and Human Rights of the
tanggal 11 Februari 2019 No. AHU-0006825. Republic of Indonesia with a Decree dated
AH.01.02 Tahun 2019 serta pemberitahuan February 11, 2019 No. AHU-0006825.AH.01.02
Perubahan Anggaran Dasarnya telah diterima Year 2019 and notification of Amendments to its
dan dicatat oleh Menteri Hukum dan Hak Asasi Articles of Association have been received and
Manusia Republik Indonesia dengan suratnya recorded by the Minister of Law and Human
tanggal 11 Februari 2019 No. AHU-AH.01.03- Rights of the Republic of Indonesia in a letter
0079597 dan telah diumumkan dalam Berita dated February 11, 2019 No. AHU-AH.01.03-
Negara Republik Indonesia tertanggal 29 Maret 0079597 and has been announced in the State
2019 No. 26, Tambahan No. 10084. Gazette of the Republic of Indonesia dated
March 29, 2019 No. 26, Supplement No. 10084.
Berdasarkan Akta No. 2 tanggal 16 Oktober Based on Deed No. 2 dated October 16, 2019,
2019, yang dibuat di hadapan Notaris Fifidiana, made before Notary Fifidiana, S.H., S.S., M.Kn.
S.H., S.S., M.Kn. Perubahan anggaran The amendment to the articles of association
dasar tersebut telah mendapat persetujuan has been approved by the Ministry of Law and
oleh Kementerian hukum dan Hak Human Rights of the Republic of Indonesia
Asasi Manusia Republik Indonesia No. AHU-0083200.AH.01.02 Year 2019 dated
No. AHU-0083200.AH.01.02 Tahun 2019 October 16, 2019.
tanggal 16 Oktober 2019.
Berdasarkan Akta Pernyataan tentang Based on the Deed of Statement regarding
Keputusan Pemegang Saham di Luar Rapat Shareholder Decisions Outside the General
Umum Pemegang Saham Perseroan Terbatas Meeting of Shareholders of PT Danareksa
PT Danareksa Investment Management No. 4 Investment Management Limited Liability
tanggal 4 Juli 2023, yang dibuat di hadapan Company No. 4 dated July 4, 2023, made before
Notaris Fifidiana, S.H., S.S., M.Kn., di Jakarta Notary Fifidiana, S.H., S.S., M.Kn., in Central
Pusat, telah dilakukan perubahan Anggaran Jakarta, include changes to the company's
Dasar Perseroan meliputi perubahan nama Articles of Association, including change of the
Perseroan dari sebelumnya bernama company's name from formerly named PT
PT Danareksa Investment Management menjadi Danareksa investment management to PT BRI
bernama PT BRI Manajemen Investasi (“BRI- investment management ("BRI-MI"), change of
MI“), perubahan tempat kedudukan Perseroan, location of the Company, which was originally
yang semula berkedudukan dan berkantor pusat domiciled and headquartered in South Jakarta
di Jakarta Selatan dan beralamat di Plaza BP and had its address at Plaza BP Jamsostek
Jamsostek Lantai 11, Jl. H.R. Rasuna Said Kav. Floor 11, Jl. H.R. Rasuna Said Kav. 112 Blok B
112 Blok B Jakarta 12910, berubah menjadi Jakarta 12910, changed to having its domicile
berkedudukan dan berkantor pusat di Jakarta and head office in Central Jakarta, which is
Pusat, yang beralamat di Gedung BRI II Lantai located at BRI II Building, 22nd Floor, Jl. Jend.
22, Jl. Jend. Sudirman Kav. 44-46 Jakarta Pusat Sudirman Kav. 44-46 Central Jakarta 10210,
10210 dan perubahan Pasal 3 Anggaran Dasar and amendments to Article 3 of the Company's
Perseroan tentang Maksud dan Tujuan Serta Articles of Association concerning Aims and
Kegiatan Usaha dalam rangka penyesuaian Objectives and Business Activities in the context
berdasarkan Klasifikasi Baku Lapangan Usaha of adjustments based on the 2020 Standard
Indonesia (KLBI) 2020. Classification of Indonesian Business Fields
(KLBI).
62
Page 66
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
(lanjutan) (continued)
Anggaran Dasar BRI-MI kemudian diubah dan BRI-MI's Articles of Association were then
disusun kembali sebagaimana termaktub dalam amended and rearranged as stated on Notarial
Akta Notaris No. 25 tanggal 15 Oktober 2025 Deed No. 25 dated October 15, 2025 executed
dibuat dihadapan Leolin Jayayanti, S.H., M.Kn., before Leolin Jayayanti, S.H., M.Kn., Notary in
Notaris di Jakarta, yang mengatur tindakan yang Jakarta, regulates the actions that the Company
perlu dilakukan Perusahaan apabila jabatan must take if a position on the Board of
anggotan Dewan Komisaris lowong. Perubahan Commissioners becomes vacant. This change
ini telah diterima dan dicatat di dalam Sistem has been received and recorded in the Legal
Administrasi Badan Hukum oleh Menteri Hukum Entity Administration System by the Minister of
Republik Indonesia dalam Surat Penerimaan Law of the Republic of Indonesia in the Letter of
Pemberitahuan Perubahan Anggaran Dasar PT Acceptance of Notice of Changes to the Articles
BRI Manajemen Investasi Nomor AHU- of Association of PT BRI Manajemen Investasi
AH.01.03-0243245 tanggal 15 Oktober 2025 Number AHU-AH.01.03-0243245 dated October
15, 2025.
Berdasarkan Akta Anggaran Dasar, maksud dan Based on the Deed of Articles of Association,
tujuan BRI-MI adalah menjalankan usaha dalam the purposes and objectives of BRI-MI are
bidang Aktivitas Manajemen Investasi. Untuk running a business in the field of Investment
mencapai maksud dan tujuan tersebut di atas Management Activities. To achieve the aims and
Perseroan dapat melaksanakan kegiatan usaha objectives above, the Company can carry out
sebagai berikut: Manajer Investasi - kode KBLI the following business activities:Investment
66311; mencakup kegiatan usaha pihak yang Manager - KBLI code 66311; includes the
mengelola portofolio efek untuk para nasabah business activities of parties who manage
atau mengelola portofolio investasi kolektif untuk securities portfolios for customers or manage
sekelompok nasabah, kecuali perusahaan collective investment portfolios for a group of
asuransi, dana pensiun, dan bank yang customers, except for insurance companies,
melakukan sendiri kegiatan usahanya pension funds and banks which carry out their
berdasarkan peraturan perundang-undangan own business activities based on applicable
yang berlaku. laws and regulations.
BRI-MI berkedudukan di Gedung BRI II Lantai BRI-MI is located in BRI Tower II, 25th Floor, Jl.
25, Jl. Jend. Sudirman Kav. 44-46 Jakarta Pusat Jend Sudirman Kav. 44-46, Central Jakarta
10210. 10210.
63
Page 67
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL POLICIES INFORMATION
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan konsolidasian pada tanggal The consolidated financial statements as of March
31 Maret 2026 dan untuk Periode Tiga Bulan yang 31, 2026, and for three-month period then ended are
Berakhir pada Tanggal tersebut telah disusun dan prepared and presented in accordance with
disajikan sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards (“FAS”),
Keuangan (”SAK”) Indonesia, yang mencakup which include the Statements (“SFAS”) and
Pernyataan Standar Akuntansi Keuangan (”PSAK”) Interpretations (“IFAS”) issued by the Financial
dan Interpretasi Standar Akuntansi Keuangan Accounting Standards Board of the Indonesian
(”ISAK”) yang diterbitkan oleh Dewan Standar Institute of Accountants and BAPEPAM-LK’s
Akuntansi Keuangan Ikatan Akuntan Indonesia dan Regulation No. VIII.G.7, Appendix of the Decision of
Peraturan Badan Pengawas Pasar Modal dan the Chairman of BAPEPAM-LK No. KEP-
Lembaga Keuangan (”BAPEPAM-LK”) No. VIII.G.7 347/BL/2012 dated June 25, 2012 regarding the
lampiran keputusan Ketua BAPEPAM-LK No. KEP- “Guidelines on Financial Statements Presentations
347/BL/2012 tanggal 25 Juni 2012 tentang and Disclosures for Issuers or Public Companies”.
“Penyajian dan Pengungkapan Laporan Keuangan
Emiten atau Perusahaan Publik.”
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statement
Laporan keuangan konsolidasian disusun The consolidated financial statements have
sesuai dengan PSAK No. 201, ”Penyajian been prepared in accordance with SFAS
Laporan Keuangan”. No. 201, “Presentation of Financial Statements”.
Laporan keuangan konsolidasian telah The consolidated financial statements have
disajikan berdasarkan nilai historis, kecuali been presented on a historical cost basis, except
untuk beberapa akun yang dinilai for some accounts that were assessed using
menggunakan dasar pengukuran lain another measurement basis as explained in the
sebagaimana dijelaskan pada kebijakan accounting policies of the account. The
akuntansi dari akun tersebut. Laporan consolidated financial statements have been
keuangan konsolidasian disusun dengan dasar prepared on accrual basis, except the
akrual, kecuali Laporan Arus Kas consolidated statement of cash flows.
Konsolidasian.
Laporan Arus Kas Konsolidasian disusun The consolidated statement of cash flows has
dengan menggunakan metode langsung been prepared using the direct method by
dengan mengelompokkan arus kas classifying cash flows into operating, investing
berdasarkan aktivitas operasi, investasi dan and financing activities. For the purposes of the
pendanaan. Untuk keperluan Laporan Arus Kas consolidated statement of cash flows, cash and
Konsolidasian, yang termasuk kas dan setara cash equivalents consists of cash, current
kas terdiri dari kas, giro pada Bank Indonesia accounts with Bank Indonesia and current
dan giro pada bank lain, penempatan pada accounts with other banks, placements with
Bank Indonesia dan lembaga keuangan lain, Bank Indonesia and other financial institutions,
Sertifikat Bank Indonesia yang jatuh tempo and Bank Indonesia Certificates maturing within
dalam waktu 3 (tiga) bulan atau kurang sejak 3 (three) months from the date of acquisition,
tanggal perolehan, sepanjang tidak digunakan provided they are neither pledged as collateral
sebagai jaminan atas pinjaman yang diterima for fund borrowings nor restricted.
serta tidak dibatasi penggunaannya.
64
Page 68
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statement (continued)
Mata uang pelaporan yang digunakan dalam The presentation currency used in the
laporan keuangan konsolidasian adalah mata consolidated financial statement is the
uang Rupiah (Rp) yang juga merupakan mata Indonesian Rupiah (Rp) which is also the
uang fungsional setiap entitas dalam grup functional currency of every entity in the group
kecuali entitas anak dan kantor cabang tertentu except the entity certain subsidiaries and branch
yang memiliki mata uang fungsional Dolar office that have a functional currency of the
Amerika Serikat, Dolar Singapura, Dolar United States Dollar, Singaporean Dollar, Hong
Hongkong dan Dolar Taiwan Baru. Angka- Kong Dollar and New Taiwan Dollar. Unless
angka yang disajikan dalam laporan keuangan otherwise stated, all figures presented in the
konsolidasian, kecuali dinyatakan lain, consolidated financial statements are rounded
dibulatkan dalam jutaan Rupiah. off to millions of Rupiah.
b. Prinsip konsolidasian b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan BRI dan entitas anak yang the financial statements of BRI and its
mayoritas sahamnya dimiliki atau dikendalikan subsidiaries whose majority of shares are owned
oleh BRI. or controlled by BRI.
Dalam hal pengendalian terhadap entitas anak When control over a subsidiary began or ceased
dimulai atau diakhiri dalam suatu periode during the period, the results of operations of a
berjalan maka hasil usaha entitas anak yang subsidiary are included in the consolidated
diperhitungkan ke dalam laporan keuangan financial statement limited only to the results
konsolidasian hanya sebatas hasil pada saat from the date that control was acquired or up to
pengendalian tersebut mulai diperoleh atau the date that control has ceased.
hingga saat pengendalian itu berakhir.
Pengendalian diperoleh ketika BRI terekspos Control is acquired when BRI is exposed or has
atau memiliki hak atas imbal hasil variabel dari the rights of variable returns from its involvement
keterlibatannya dengan entitas anak dan in a subsidiary and has the ability to affect those
memiliki kemampuan untuk mempengaruhi returns through its power over the subsidiary.
imbal hasil tersebut melalui kekuasaannya
atas entitas anak.
BRI mengendalikan entitas anak jika dan hanya BRI controls a subsidiary if, and only if, BRI has
jika BRI memiliki hal berikut ini: the following:
a) Kekuasaan atas entitas anak (hak yang ada a) Power over a subsidiary (existing rights
saat ini yang memberi kemampuan kini that provide the current ability to direct the
untuk mengarahkan aktivitas relevan yang relevant activities that significantly affect
secara signifikan mempengaruhi imbal hasil the returns of a subsidiary).
entitas anak).
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or right of variable returns from
dari keterlibatannya dengan entitas anak. its involvement in a subsidiary.
c) Kemampuan untuk menggunakan c) The ability to use its power over the
kekuasaannya atas entitas anak untuk subsidiary to affect BRI’s returns.
mempengaruhi jumlah imbal hasil BRI.
65
Page 69
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Prinsip konsolidasian (lanjutan) b. Principles of consolidation (continued)
Transaksi kombinasi bisnis antara entitas Business combination transactions between
sepengendali dicatat berdasarkan PSAK entities under common control are recorded
No. 338, ”Kombinasi Bisnis Entitas based on SFAS No. 338, ”Business
Sepengendali” dimana selisih harga perolehan Combination of Entities Under Common
yang dibayar dengan nilai tercatat aset neto Control”, where the difference between the
yang diperoleh dicatat sebagai bagian akun acquisition cost and the carrying value of net
tambahan modal disetor di ekuitas. assets acquired is recorded in additional paid-
in capital in equity.
Seluruh saldo dan transaksi antar perusahaan All significant intercompany balances and
yang signifikan termasuk keuntungan atau transactions, including unrealized gain or loss,
kerugian yang belum direalisasi, dieliminasi are eliminated to reflect the financial position and
untuk mencerminkan posisi keuangan dan hasil results of BRI and subsidiaries’ operations as a
usaha BRI dan entitas anak sebagai satu single entity.
kesatuan usaha.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using accounting policies for similar
yang sama untuk peristiwa dan transaksi events and transactions in identical
sejenis dalam kondisi yang sama. Apabila circumstances. If the subsidiaries’ financial
laporan keuangan entitas anak menggunakan statements use accounting policies that are
kebijakan akuntansi yang berbeda dari different from those adopted in the consolidated
kebijakan akuntansi yang digunakan dalam financial statements, then appropriate
laporan keuangan konsolidasian, maka adjustments are made to the subsidiaries’
dilakukan penyesuaian yang diperlukan financial statements.
terhadap laporan keuangan entitas anak
tersebut.
Kepentingan non-pengendali dinyatakan The non-controlling interest are stated at the
sebesar proporsi pemegang saham minoritas non-controlling shareholders’ proportionate
atas laba neto dan ekuitas entitas anak share in the net income and equity of the
tersebut sesuai dengan persentase subsidiaries based on the percentage of
kepemilikan pemegang saham minoritas pada ownership of the non-controlling shareholders in
entitas anak tersebut. the subsidiaries.
Perubahan dalam bagian kepemilikan entitas Changes in the parent entity's share of
induk pada entitas anak yang tidak ownership in subsidiaries that do not result in
mengakibatkan hilangnya pengendalian, loss of control are recorded as equity
dicatat sebagai transaksi ekuitas. transactions.
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
Aset keuangan terdiri dari kas, giro pada Bank Financial assets consist of cash, current
Indonesia, giro pada bank lain, penempatan accounts with Bank Indonesia, current accounts
pada Bank Indonesia dan lembaga keuangan with other banks, placements with Bank
lain, efek-efek, wesel ekspor dan tagihan Indonesia and other financial institutions,
lainnya, efek-efek yang dibeli dengan janji dijual securities, export bills and other receivables,
kembali, tagihan derivatif, kredit yang diberikan, securities purchased under agreement to resell,
pinjaman syariah, piutang sewa pembiayaan, derivative receivables, loans, sharia loans,
tagihan akseptasi, penyertaan saham dan aset finance lease receivables, acceptance
lain-lain. receivables, investment in shares, and other
assets.
66
Page 70
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
Liabilitas keuangan terdiri dari liabilitas segera, Financial liabilities consist of liabilities due
simpanan nasabah, simpanan dari bank lain immediately, deposits from customers, deposits
dan lembaga keuangan lain, efek-efek yang from other banks and other financial institutions,
dijual dengan janji dibeli kembali, liabilitas securities sold under agreement to repurchase,
derivatif, liabilitas akseptasi, surat berharga derivative payables, acceptance payables,
yang diterbitkan, pinjaman yang diterima, marketable securities issued, fund borrowings,
liabilitas lain-lain serta pinjaman dan surat other liabilities, and subordinated loans and
berharga subordinasi. marketable securities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan klasifikasi, To determine categories and classifications,
BRI dan entitas anak menilai seluruh aset BRI and its subsidiaries assess all financial
keuangan, kecuali instrumen ekuitas dan assets, except equity and derivative
derivatif, berdasarkan kombinasi dari instruments, based on a combination of
model bisnis pengelolaan aset dan asset management business models and
karakteristik arus kas kontraktual the characteristics of contractual cash flow
instrumen terkait. Berikut klasifikasi aset related instruments. These are the
keuangan pada saat pengakuan awal: classification of financial assets at the time
of initial recognition:
• Aset keuangan yang diukur pada biaya • Financial assets measured at amortized
perolehan diamortisasi; cost;
• Aset keuangan, dalam hal ini instrumen • Financial assets, in this case debt
utang, yang diukur pada nilai wajar instruments, as measured at fair value
melalui penghasilan komprehensif lain, through other comprehensive income,
dengan keuntungan/kerugian diakui with gains/losses recognized at the time
pada laba rugi pada saat pelepasan; of derecognition;
• Aset keuangan, dalam hal ini instrumen • Financial assets, in this case equity
ekuitas, yang diukur pada nilai wajar instruments, as measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income,
dengan keuntungan/kerugian tidak with an unrecognized profit/loss on profit
diakui pada laba rugi pada saat or loss at the time of derecognition; or
pelepasan; atau
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi. through profit or loss.
BRI dan entitas anak mengklasifikasi dan BRI and its subsidiaries classify and
mengukur instrumen derivatif dan measure derivative instruments and trading
portofolio trading pada aset keuangan yang portfolios on financial assets recognized at
diakui pada nilai wajar melalui laba rugi. fair value through profit or loss.
Aset keuangan diukur pada biaya Financial assets are measured at amortized
perolehan diamortisasi jika memenuhi cost if they meet the following conditions:
kondisi sebagai berikut:
• Aset keuangan dikelola dalam model • Financial assets are managed in
bisnis yang bertujuan untuk memiliki a business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; dan contractual cash flow; and
• Persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date for
pada tanggal tertentu atas arus kas cash flow obtained solely from payment
yang diperoleh semata dari of principal and interest on the principal
pembayaran pokok dan bunga dari amount owed.
jumlah pokok terutang.
67
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if they
memenuhi kondisi sebagai berikut: meet the following conditions:
• Aset keuangan dikelola dalam model • Financial assets are managed in
bisnis yang bertujuan untuk a business model that aims to obtain
mendapatkan arus kas kontraktual dan contractual cash flow and sell financial
menjual aset keuangan; dan assets; and
• Persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date for
pada tanggal tertentu atas arus kas cash flow obtained solely from payment
yang diperoleh semata dari of principal and interest on the principal
pembayaran pokok dan bunga dari amount owed.
jumlah pokok terutang.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai diukur pada biaya assets measured at amortized cost or fair
perolehan diamortisasi atau nilai wajar value through other comprehensive income,
melalui penghasilan komprehensif lain, are classified as measured at fair value
diklasifikasikan sebagai diukur pada nilai through profit or loss.
wajar melalui laba rugi.
Saat pengakuan awal BRI dan entitas anak At initial recognition, BRI and subsidiaries
dapat membuat penetapan yang tidak can make an irrevocable determination to
dapat dibatalkan untuk mengukur aset measure assets that meet the requirements
yang memenuhi persyaratan untuk diukur to be measured at amortized cost or fair
pada biaya perolehan diamortisasi atau value through other comprehensive income
nilai wajar melalui penghasilan at fair value through profit or loss, if the
komprehensif lain pada nilai wajar melalui determination eliminates or significantly
laba rugi, apabila penetapan tersebut reduces the measurement or recognition
mengeliminasi atau secara signifikan inconsistencies (sometimes referred to as
mengurangi inkonsistensi pengukuran atau "accounting mismatch").
pengakuan (kadang disebut sebagai
“accounting mismatch”).
Pada saat pengakuan awal, BRI dan At initial recognition, BRI and subsidiaries
entitas anak dapat membuat pilihan yang may make an irrevocable choice to present
tidak dapat dibatalkan untuk menyajikan equity instruments that are not held for
instrumen ekuitas yang bukan dimiliki trading at fair value through other
untuk diperdagangkan pada nilai wajar comprehensive income.
melalui penghasilan komprehensif lain.
Penilaian model bisnis Valuation of business models
Model bisnis ditentukan pada level yang The business model is determined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve certain
mencapai tujuan bisnis tertentu. business objectives.
68
Page 72
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited to,
pada, hal-hal berikut: the following:
a. Bagaimana kinerja dari model bisnis a. How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personil manajemen kunci BRI reported to the BRI and subsidiaries key
dan entitas anak; management personnel;
b. Apakah risiko yang memengaruhi b. What risks affect the performance of the
kinerja dari model bisnis (termasuk aset business model (including financial
keuangan yang dimiliki dalam model assets held in the business model) and
bisnis) dan khususnya bagaimana cara specifically how the financial assets are
aset keuangan tersebut dikelola; dan managed; and
c. Bagaimana penilaian kinerja pengelola c. How to evaluate the performance of
aset keuangan (sebagai contoh, financial asset manager (for example,
apakah penilaian kinerja berdasarkan whether performance appraisals are
nilai wajar dari aset yang dikelola atau based on the fair value of the managed
arus kas kontraktual yang diperoleh). assets or the contractual cash flows
obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja performance appraisals based on fair value
berdasarkan nilai wajar diukur pada nilai are measured at fair value through profit or
wajar melalui laba rugi. loss.
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal is
didefinisikan sebagai nilai wajar dari aset defined as the fair value of financial assets
keuangan pada saat pengakuan awal. at initial recognition. Interest is defined as
Bunga didefinisikan sebagai imbalan untuk compensation for the time value of money
nilai waktu atas uang dan risiko kredit and credit risk in relation to the principal
terkait jumlah pokok terutang pada periode amount owed over a certain period of time
waktu tertentu dan juga risiko dan biaya and also the risk and standard borrowing
peminjaman standar, dan juga marjin laba. costs, as well as profit margins.
69
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In conducting the
atau jumlah arus kas kontraktual. Dalam assessment, BRI and subsidiaries consider:
melakukan penilaian, BRI dan entitas anak
mempertimbangkan:
a. Peristiwa kontinjensi yang akan a. Contingency events that will change the
mengubah waktu atau jumlah arus kas time or amount of contractual cash flow;
kontraktual;
b. Fitur leverage; b. Leverage feature;
c. Persyaratan pembayaran di muka dan c. Terms of advance payment and
perpanjangan kontraktual; contractual extension;
d. Persyaratan mengenai klaim yang d. Requirements regarding limited claims
terbatas atas arus kas yang berasal for cash flows from specific assets; and
dari aset spesifik; dan
e. Fitur yang dapat mengubah nilai waktu e. Features that can change the time value
dari elemen uang. of money.
BRI dan entitas anak mengklasifikasikan BRI and its subsidiaries classify financial
liabilitas keuangan dalam kategori: liabilities in categories:
a. Liabilitas keuangan yang diukur pada a. Financial liabilities measured at fair
nilai wajar melalui laba rugi; dan value through profit or loss; and
b. Liabilitas keuangan yang diukur b. Financial liabilities measured at
dengan biaya perolehan diamortisasi. amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari 2 (dua) through profit or loss consist of 2 (two) sub-
sub-kategori: categories:
a. Liabilitas keuangan diklasifikasikan a. Financial liabilities classified as traded.
sebagai diperdagangkan.
b. Liabilitas keuangan yang pada saat b. Financial liabilities that at the time of
pengakuan awal telah ditetapkan oleh initial recognition have been determined
BRI dan entitas anak untuk diukur pada by BRI and its subsidiaries to be
nilai wajar melalui laba rugi. measured at fair value through profit or
loss.
70
Page 74
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Liabilitas keuangan diklasifikasikan Financial liabilities are classified as traded if
sebagai diperdagangkan jika diperoleh acquired primarily for the purpose of being
terutama untuk tujuan dijual atau dibeli sold or repurchased in the near future or if
kembali dalam waktu dekat atau jika they are part of a portfolio of certain financial
merupakan bagian dari portofolio instruments that are jointly managed and
instrumen keuangan tertentu yang dikelola there is evidence of current short-term profit-
bersama dan terdapat bukti mengenai pola taking patterns. Derivatives are classified as
ambil untung dalam jangka pendek yang traded liabilities unless determined and
terkini. Derivatif diklasifikasikan sebagai effective as hedging instruments.
liabilitas diperdagangkan kecuali
ditetapkan dan efektif sebagai instrumen
lindung nilai.
BRI dan entitas anak mengklasifikasikan BRI and subsidiaries classify all financial
seluruh liabilitas keuangan setelah liabilities after initial recognition is measured
pengakuan awal diukur pada biaya at amortized acquisition costs, except:
perolehan diamortisasi, kecuali:
• Liabilitas keuangan yang diukur pada • Financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
• Liabilitas keuangan yang timbul ketika • Financial liabilities arising when the
pengalihan aset keuangan tidak transfer of financial assets do not qualify
memenuhi syarat penghentian for termination of recognition or when an
pengakuan atau ketika pendekatan ongoing engagement approach is
keterlibatan berkelanjutan diterapkan; implemented;
• Kontrak jaminan keuangan; • Financial guarantee contracts;
• Komitmen untuk menyediakan • Commitment to provide loans with
pinjaman dengan suku bunga di bawah below-market interest rates; or
pasar; atau
• Imbalan kontinjensi yang diakui oleh • Contingency rewards recognized by the
pihak pengakuisisi dalam kombinasi acquirer in a combination of businesses.
bisnis.
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets that
keuangan yang memerlukan requires transfer of assets within a time
penyerahan aset dalam kurun waktu frame specified by regulations and
yang telah ditetapkan oleh peraturan normal course of business is
dan kebiasaan yang berlaku di pasar recognized on the trade date.
(pembelian secara reguler) diakui
pada tanggal transaksi.
71
Page 75
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
b. Aset keuangan dan liabilitas keuangan b. The financial assets and financial
pada awalnya diukur pada nilai liabilities are initially measured at their
wajarnya. Dalam hal aset keuangan fair value. In the case of financial assets
atau liabilitas keuangan tidak diukur or financial liabilities that are not
pada nilai wajar melalui laba rugi, nilai measured at fair value through profit or
wajar tersebut ditambah biaya loss, the fair value is increased by
transaksi yang dapat diatribusikan transaction costs that can be directly
secara langsung. Pengukuran aset attributed. The measurement of
keuangan dan liabilitas keuangan financial assets and financial liabilities
setelah pengakuan awal tergantung after initial recognition depends on their
pada klasifikasinya. classification.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that are
yang dapat diatribusikan secara langsung directly attributable to the acquisition of a
untuk perolehan suatu aset keuangan atau financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and are additional costs that would
merupakan biaya tambahan yang tidak not occur if the financial instrument is not
akan terjadi apabila instrumen keuangan acquired or issued. For financial assets,
tersebut tidak diperoleh atau diterbitkan. transaction costs are added to the amount
Untuk aset keuangan, biaya transaksi recognized in the initial recognition of the
ditambahkan pada jumlah yang diakui asset, while for financial liabilities,
pada awal pengakuan aset, sedangkan transaction costs are deducted from the
untuk liabilitas keuangan, biaya transaksi amount of debt recognized in the initial
dikurangkan dari jumlah utang yang diakui recognition of a liability. These transaction
pada pengakuan awal liabilitas. Biaya costs are amortized over the life of the
transaksi tersebut diamortisasi selama instrument based on the effective interest
umur instrumen berdasarkan metode suku rate method and recorded as part of interest
bunga efektif dan dicatat sebagai bagian income for transaction costs related to the
dari pendapatan bunga untuk biaya financial asset or as part of interest expense
transaksi sehubungan dengan aset for transaction costs related to financial
keuangan atau sebagai bagian dari beban liabilities.
bunga untuk biaya transaksi sehubungan
dengan liabilitas keuangan.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets held at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income are measured
komprehensif lain diukur pada nilai at fair value and changes in fair value are
wajarnya dan perubahan atas nilai wajar recorded in other comprehensive income.
tersebut dicatat pada penghasilan
komprehensif lain.
Aset keuangan dan liabilitas keuangan Financial assets and liabilities held at fair
yang diukur pada nilai wajar melalui laba value through profit or loss are measured at
rugi diukur pada nilai wajarnya dan fair value and changes are recognized in
perubahan diakui pada laba rugi. profit or loss.
Aset keuangan dan liabilitas keuangan Financial assets and liabilities measured at
yang diukur pada biaya perolehan amortized cost are measured using the
diamortisasi dengan menggunakan effective interest rate method.
metode suku bunga efektif.
72
Page 76
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
1) Hak kontraktual atas arus kas yang 1) The contractual rights to receive
berasal dari aset keuangan tersebut cash flows arising from the financial
berakhir; atau assets have expired; or
2) BRI dan entitas anak mentransfer 2) BRI and subsidiaries have
hak untuk menerima arus kas yang transferred their rights to receive
berasal dari aset keuangan atau cash flows arising from the financial
menanggung liabilitas untuk assets or has assumed an
membayarkan arus kas yang obligation to pay the cash flows
diterima tersebut secara penuh received in full without significant
tanpa penundaan berarti kepada delay to third parties under a pass-
pihak ketiga di bawah kesepakatan through arrangement; and either (a)
pelepasan (pass-through BRI and subsidiaries have
arrangement); dan antara (a) BRI substantially transferred all the risks
dan entitas anak telah mentransfer and rewards of the assets, or (b) BRI
secara substansial seluruh risiko and subsidiaries have neither
dan manfaat atas aset, atau (b) BRI transferred nor retained
dan entitas anak tidak mentransfer substantially all the risks and
maupun tidak memiliki secara rewards of the assets, but have
substansial seluruh risiko dan transferred control of the assets.
manfaat atas aset, namun telah
mentransfer kendali atas aset.
Ketika BRI dan entitas anak telah When BRI and subsidiaries have
mentransfer hak untuk menerima arus transferred its rights to receive cash
kas dari aset atau telah memasuki flows from an asset or has entered into a
pass-through arrangement dan tidak pass-through arrangement and has
mentransfer serta tidak neither transferred nor retained
mempertahankan secara substansial substantially all the risks and rewards of
seluruh risiko dan manfaat atas aset the asset or has not transferred the
atau tidak mentransfer kendali atas control of the asset, the asset is
aset, aset diakui sebesar keterlibatan recognized to the extent of BRI and
BRI dan entitas anak yang subsidiaries implication of the asset.
berkelanjutan atas aset tersebut.
73
Page 77
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika (lanjutan): when (continued):
BRI dan entitas anak melepaskan aset BRI and subsidiaries derecognize
keuangan, seperti kredit yang financial assets, such as loans, when the
diberikan, ketika syarat dan kondisi terms and conditions have been
telah direnegosiasi hingga secara renegotiated substantially, so that the
substansial, kredit yang diberikan granted loan becomes new, with the
tersebut menjadi baru, dengan difference being recorded as a profit or
perbedaan akan dicatat sebagai loss from the derecognition, if the
keuntungan atau kerugian dari impairment loss has not been recorded.
pelepasan, jika kerugian penurunan Such loan will be classified as Stage 1
nilai belum dicatat. Kredit yang for Expected Credit Losses (ECL)
diberikan tersebut akan diklasifikasikan assessment, unless the granted loan is
sebagai Stage 1 untuk penilaian considered a purchased or derived
Expected Credit Losses (ECL), kecuali financial asset (Purchased or Originated
kredit yang diberikan tersebut dianggap Credit-Impaired Financial Assets -
aset keuangan yang dibeli atau yang POCI).
berasal dari aset keuangan memburuk
(Purchased or Originated Credit-
Impaired financial assets - POCI).
Jika modifikasi tidak akan If the modification will not result in a cash
menghasilkan arus kas yang secara flow that is substantially different, then
substansi berbeda, maka modifikasi the modification will not result in the
tidak akan berujung pada pelepasan derecognition of the asset. Based on the
aset. Berdasarkan perbedaan arus kas difference in cash flow discounted at the
yang didiskonto pada Effective Interest initial Effective Interest Rate (EIR), BRI
Rate (EIR) awal, BRI akan mencatat will record gains or losses resulting from
keuntungan atau kerugian akibat modifications, up to the amount of
modifikasi, sampai dengan jumlah impairment losses that have not been
kerugian penurunan nilai yang belum recognized.
diakui.
Pinjaman dan instrumen utang Loans and debt instruments are written
dihapusbukukan ketika tidak ada off when there is no realistic prospect of
prospek yang realistis untuk recovering financial assets in whole or in
memulihkan aset keuangan secara part. This generally occurs when the BRI
keseluruhan atau secara parsial. Hal ini and subsidiaries determines that the
pada umumnya terjadi ketika BRI dan borrower does not have assets or
entitas anak menentukan bahwa sources of income that can generate
peminjam tidak memiliki aset atau sufficient cash flow to pay the amount
sumber penghasilan yang dapat written off. However, the written off
menghasilkan arus kas yang cukup financial assets can still be carried out in
untuk membayar jumlah yang accordance with the BRI and
dihapusbukukan. Namun, aset subsidiaries’ mitigation procedures in
keuangan yang dihapusbukukan masih order to recover the amount due.
bisa dilakukan tindakan penyelamatan
sesuai dengan prosedur BRI dan
entitas anak dalam rangka pemulihan
jumlah yang jatuh tempo.
74
Page 78
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika (lanjutan): when (continued):
Pada saat aset keuangan dihentikan When a financial asset is derecognized
pengakuannya atau terjadi penurunan or an impairment occurs, the cumulative
nilai, maka keuntungan atau kerugian gain or loss previously recognized both
kumulatif yang sebelumnya diakui in equity must be reclassified to the
dalam ekuitas harus direklasifikasi ke consolidated statement of profit or loss
laporan laba rugi dan penghasilan and other comprehensive income.
komprehensif lain konsolidasian.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they end, that is when the
tersebut berakhir, yaitu ketika liabilitas liabilities under the contract is
yang ditetapkan dalam kontrak discharged, cancelled or has expired.
dilepaskan, dibatalkan atau
kedaluwarsa.
Jika suatu liabilitas keuangan yang ada When an existing financial liability is
digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada creditor on a substantially different
keadaan yang secara substansial terms, or the terms of an existing liability
berbeda, atau berdasarkan suatu are substantially modified, then the
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, maka derecognition of the initial liability
pertukaran atau modifikasi tersebut amount and the recognition of a new
diperlakukan sebagai penghentian liability and the difference in the
pengakuan liabilitas awal dan respective carrying amounts is
pengakuan liabilitas baru dan recognized in the consolidated
perbedaan nilai tercatat masing-masing statement of profit or loss and other
diakui dalam laporan laba rugi dan comprehensive income.
penghasilan komprehensif lain
konsolidasian.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. Interest income and expense on
aset yang diukur pada nilai wajar financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
serta aset keuangan dan liabilitas as well as financial assets and financial
keuangan yang dicatat berdasarkan liabilities recorded at amortized cost are
biaya perolehan diamortisasi, diakui recognized in the consolidated
pada laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian comprehensive income using the
dengan menggunakan suku bunga effective interest method.
efektif.
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from changes
dari perubahan nilai wajar aset in the fair value of the financial assets
keuangan dan liabilitas keuangan yang and liabilities measured at fair value
diukur pada nilai wajar melalui laba rugi, through profit or loss are included in the
diakui pada laporan laba rugi dan consolidated statement of profit or loss
penghasilan komprehensif lain and other comprehensive income.
konsolidasian.
75
Page 79
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in the fair value of financial assets
atas aset keuangan yang classified as at fair value through other
diklasifikasikan dalam kelompok nilai comprehensive income are recognized
wajar melalui penghasilan directly in equity, except for gains or
komprehensif lain diakui secara losses due to changes in the exchange
langsung dalam ekuitas, kecuali rate of monetary items, derecognition or
keuntungan atau kerugian akibat impairment of the financial asset.
perubahan nilai tukar dari item moneter,
dihentikan pengakuannya atau adanya
penurunan nilai dari aset keuangan
tersebut.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusted by allowance for
cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan beban In calculating interest income and expenses,
bunga, tingkat bunga efektif diterapkan the effective interest rate is applied to the
pada jumlah tercatat bruto aset (ketika aset gross carrying amount of an asset (when the
tersebut bukan aset keuangan memburuk) asset is not a deteriorated financial asset) or
atau terhadap biaya perolehan diamortisasi to the amortized cost of a liability.
dari liabilitas.
Untuk aset keuangan yang memburuk For financial assets that have deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income is
bunga dihitung dengan menerapkan calculated by applying an effective interest
tingkat bunga efektif terhadap biaya rate to the amortized cost of the financial
perolehan diamortisasi dari aset keuangan assets. If the asset no longer deteriorates,
tersebut. Jika aset tersebut tidak lagi the calculation of interest income will be
memburuk, maka perhitungan pendapatan calculated by applying an effective interest
bunga akan dihitung dengan menerapkan rate to the gross carrying amount of the
tingkat bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
Untuk aset keuangan yang telah For financial assets that have deteriorated at
memburuk pada saat pengakuan awal, initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective interest
menerapkan tingkat bunga efektif terhadap rate to the amortized cost of the financial
biaya perolehan diamortisasi dari aset assets. If the asset no longer deteriorates,
keuangan tersebut. Jika aset tersebut tidak the calculation of interest income will still be
lagi memburuk, maka perhitungan calculated by applying the effective interest
pendapatan bunga akan tetap dihitung rate to the amortized cost of the financial
dengan menerapkan tingkat bunga efektif asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
76
Page 80
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
BRI dan entitas anak mereklasifikasi aset BRI and subsidiaries reclassifies financial
keuangan jika dan hanya jika, model bisnis assets if and only if, the business model for
untuk pengelolaan aset keuangan managing financial assets changes. There
berubah. Tidak terdapat reklasifikasi untuk is no reclassification for financial liabilities.
liabilitas keuangan.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and
dilakukan saling hapus dan nilai netonya the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial position
konsolidasian jika dan hanya jika BRI dan if and only if, BRI and its subsidiaries has
entitas anak memiliki hak yang a legal right to offset the recognized
berkekuatan hukum untuk melakukan amounts and intends either to settle on
saling hapus atas jumlah yang telah diakui a net basis or to realize the asset and settle
tersebut dan adanya maksud untuk the liability simultaneously.
menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business, event of default, or bankruptcy of
atau kebangkrutan dari entitas atas seluruh the entity over all the counterparties.
pihak lawan.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah neto hanya jika diperkenankan oleh a net basis only when permitted by
Standar Akuntansi Keuangan Indonesia. the Indonesian Financial Accounting
Standards.
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah financial liability is the amount of the
jumlah aset keuangan atau liabilitas financial asset or financial liability measured
keuangan yang diukur pada saat at initial recognition, less principal
pengakuan awal dikurangi pembayaran repayments, plus or minus the cumulative
pokok pinjaman, ditambah atau dikurangi amortization using the effective interest rate
amortisasi kumulatif menggunakan metode method calculated from the difference
suku bunga efektif yang dihitung dari between the amount at initial recognition
selisih antara nilai pengakuan awal dan and the amount at maturity, less any
nilai jatuh temponya dan dikurangi impairment.
penurunan nilai.
77
Page 81
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be
untuk menjual suatu aset atau harga yang received to sell an asset or paid to transfer
akan dibayar untuk mengalihkan suatu a liability in an orderly transaction between
liabilitas dalam transaksi teratur antara market participants at the measurement
pelaku pasar pada tanggal pengukuran. date.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the assumption that the transaction to sell
mengalihkan liabilitas terjadi: an asset or to transfer a liability takes place
either:
• Di pasar utama untuk aset dan liabilitas • In the principal market for the assets
tersebut; atau and liabilities; or
• Jika tidak terdapat pasar utama, di • In the absence of a principal market, in
pasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan determining the price of the asset and
asumsi bahwa pelaku pasar bertindak liability assuming that market participants
dalam kepentingan ekonomik terbaiknya. act in their own best economic interest.
BRI dan entitas anak menggunakan teknik BRI and its subsidiaries use valuation
penilaian yang sesuai dalam keadaan dan techniques that are appropriate in the
dimana data yang memadai tersedia untuk circumstances and for which sufficient
mengukur nilai wajar, memaksimalkan data are available to measure fair value,
penggunaan input yang dapat diobservasi maximizing the use of relevant observable
yang relevan, dan meminimalkan inputs and minimizing the use of
penggunaan input yang tidak dapat unobservable inputs.
diobservasi.
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities for which fair value
diukur atau diungkapkan dalam laporan is measured or disclosed in the
keuangan konsolidasian dapat consolidated financial statement are
dikategorikan pada level hierarki nilai wajar, classified within a fair value hierarchy,
berdasarkan tingkatan input terendah yang based on the lowest input level significant
signifikan atas pengukuran nilai wajar to the overall fair value measurement:
secara keseluruhan:
• Level 1: Harga kuotasian (tanpa • Level 1: Quoted prices (unadjusted)
penyesuaian) di pasar aktif in active markets for identical
untuk aset atau liabilitas yang assets or liabilities accessible
identik yang dapat diakses at the measurement date.
pada tanggal pengukuran.
• Level 2: Input selain harga kuotasian • Level 2: Inputs other than quoted
yang termasuk dalam level 1 prices included in level 1 for
yang dapat diobservasi the assets and liabilities,
untuk aset dan liabilitas, baik which is directly or indirectly
secara langsung atau tidak observable.
langsung.
• Level 3 : Input yang tidak dapat • Level 3: Unobservable inputs for the
diobservasi untuk aset dan assets and liabilities.
liabilitas.
78
Page 82
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Untuk aset dan liabilitas yang diakui pada For assets and liabilities recognized in the
laporan keuangan konsolidasian secara consolidated financial statement on
berulang, BRI dan entitas anak a recurring basis, BRI and subsidiaries
menentukan apakah terjadi transfer antara determine whether transfers have
level di dalam hierarki dengan cara occurred between levels in the hierarchy
mengevaluasi kategori (berdasarkan input by re-assess the categories (based on the
level terendah yang signifikan dalam lowest input level significant to the fair
pengukuran nilai wajar) setiap akhir value measurement) at the end of each
periode pelaporan. reporting period.
BRI dan entitas anak untuk tujuan For the fair value disclosures purposes,
pengungkapan nilai wajar telah BRI and subsidiaries have determined the
menentukan kelas aset dan liabilitas classes of assets and liabilities based on
berdasarkan sifat, karakteristik, risiko aset the nature, characteristics, risks of the
dan liabilitas, dan level hierarki nilai wajar asset and liability, and the level of the fair
(Catatan 40). value hierarchy (Note 40).
(x) Aset keuangan sukuk (x) Sukuk financial assets
Berdasarkan PSAK No. 410, BRI dan Based on SFAS No. 410, BRI and
entitas anak menentukan klasifikasi subsidiaries determine the classification of
investasi pada sukuk sebagai berikut: investment in sukuk as follows:
a. Diukur pada biaya perolehan a. Measured at acquisition cost
• Investasi tersebut dimiliki dalam suatu • The investment is owned in
model usaha yang bertujuan utama a business model whose main
untuk memperoleh arus kas purpose is to obtain contractual cash
kontraktual dan terdapat persyaratan flows and there are contractual
kontraktual dalam menentukan requirements in determining
tanggal tertentu atas pembayaran a certain date for the payment of
pokok dan atau hasilnya. principal and/or results.
• Biaya perolehan sukuk termasuk • Sukuk acquisition costs include
biaya transaksi, dan selisih antara transaction costs, and the difference
biaya perolehan dan nilai nominal between acquisition cost and par
diamortisasi secara garis lurus value is amortized in a straight line
selama jangka waktu sukuk dan over the term of the sukuk and
diakui dalam laba rugi. recognized in profit and loss.
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
• Investasi tersebut dimiliki dalam suatu • The investment is owned in
model usaha yang bertujuan utama a business model whose main
untuk memperoleh arus kas purpose is to obtain contractual cash
kontraktual dan melakukan penjualan flow and make sukuk sales, there are
sukuk, terdapat persyaratan contractual requirements in
kontraktual dalam menentukan determining a certain date for the
tanggal tertentu atas pembayaran payment of principal and/or proceeds.
pokok dan atau hasilnya.
79
Page 83
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(x) Aset keuangan sukuk (lanjutan) (x) Sukuk financial assets (continued)
Berdasarkan PSAK No. 410, BRI dan Based on SFAS No. 410, BRI and
entitas anak menentukan klasifikasi subsidiaries determine the classification of
investasi pada sukuk sebagai berikut investment in sukuk as follows (continued):
(lanjutan):
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income (continued)
(lanjutan)
• Biaya perolehan sukuk termasuk • Sukuk acquisition costs include
biaya transaksi, dan selisih antara transaction costs, and the difference
biaya perolehan dan nilai nominal between acquisition cost and par
diamortisasi secara garis lurus value is amortized in a straight line
selama jangka waktu sukuk dan over the term of the sukuk and
diakui dalam laba rugi. recognized in profit and loss.
• Keuntungan atau kerugian dari • The gain or loss from the change in
perubahan nilai wajar diakui dalam fair value is recognized in other
penghasilan komprehensif lain comprehensive income after
setelah memperhitungkan saldo accounting for the balance of the
selisih biaya perolehan dan nilai difference between acquisition cost
nominal yang belum diamortisasi dan and unamortized par value and the
saldo akumulasi keuntungan atau accumulated balance of the gain or
kerugian nilai wajar yang telah diakui loss of fair value that has been
dalam penghasilan komprehensif lain recognized in other previous
sebelumnya. Ketika investasi sukuk comprehensive income. When sukuk
dihentikan pengakuannya, akumulasi investments derecognized,
keuntungan atau kerugian yang accumulated gains or losses
sebelumnya diakui dalam previously recognized in other
penghasilan komprehensif lain comprehensive income are
direklasifikasi ke laba rugi. reclassified to profit and loss.
c. Diukur pada nilai wajar melalui laba rugi c. Measured at fair value through profit
and loss
Biaya perolehan sukuk tidak termasuk The cost of sukuk acquisition does not
biaya transaksi, dan selisih antara nilai include transaction costs, and the
wajar dan jumlah tercatat diakui dalam difference between fair value and
laba rugi. carrying amount is recognized in profit
and loss.
80
Page 84
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Transaksi dengan pihak-pihak berelasi d. Transactions with related parties
BRI dan entitas anaknya melakukan transaksi BRI and subsidiaries engage in transactions
dengan pihak-pihak berelasi seperti yang with related parties as defined in SFAS No. 224
didefinisikan dalam PSAK No. 224 tentang on “Related Parties Disclosures”.
“Pengungkapan Pihak-Pihak Berelasi".
Suatu pihak dianggap berelasi dengan BRI dan A party is considered related parties to BRI and
entitas anak jika: subsidiaries if:
1) Secara langsung atau tidak langsung yang 1) Directly or indirectly, through one or more
melalui satu atau lebih perantara, suatu intermediaries, a party (i) controls, or is
pihak (i) mengendalikan, atau dikendalikan controlled by, or is under common control
oleh, atau berada di bawah pengendalian with BRI and subsidiaries; (ii) has an
bersama, dengan BRI dan entitas anak; (ii) interest in BRI and subsidiaries that
memiliki kepentingan dalam BRI dan entitas provides significant influence on BRI and
anak yang memberikan pengaruh signifikan subsidiaries; or (iii) has joint control over
atas BRI dan entitas anak; atau (iii) memiliki BRI and subsidiaries;
pengendalian bersama atas BRI dan entitas
anak;
2) Suatu pihak yang berada dalam kelompok 2) It is a related entity with BRI and
usaha yang sama dengan BRI dan entitas subsidiaries;
anak;
3) Suatu pihak adalah ventura bersama di 3) It is a joint venture in which BRI and
mana BRI dan entitas anak sebagai subsidiaries have ventured in;
venturer;
4) Suatu pihak adalah anggota dari personil 4) It is a member of key management
manajemen kunci BRI dan entitas anak; personnel in BRI and subsidiaries or the
parent entity;
5) Suatu pihak adalah anggota keluarga dekat 5) It is a close family member of the individual
dari individu yang diuraikan dalam butir (1) described in clause (1) or (4);
atau (4);
6) Suatu pihak adalah entitas yang 6) It is an entity that is controlled, jointly
dikendalikan, dikendalikan bersama atau controlled or significantly influenced by or
dipengaruhi signifikan oleh atau untuk for whom has significant voting rights in
dimana hak suara signifikan pada beberapa several entities, directly or indirectly, by the
entitas, langsung maupun tidak langsung, individual described in clause (4) or (5); and
individu seperti diuraikan dalam butir (4)
atau (5); dan
7) Suatu pihak adalah suatu program imbalan 7) It is a post-employment benefit plan for the
pasca kerja untuk imbalan kerja dari BRI employees benefit of either BRI and
dan entitas anak atau entitas yang terkait subsidiaries or entities related to BRI and
dengan BRI dan entitas anak. subsidiaries.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are carried out
berdasarkan persyaratan yang disetujui oleh based on terms agreed between both parties,
kedua belah pihak, yang mungkin tidak sama which may not be the same as other
dengan transaksi lain yang dilakukan dengan transactions carried out with unrelated parties.
pihak-pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan notes to the consolidated financial statement
konsolidasian yang relevan dan rinciannya telah and the details have been presented in Note 44
disajikan dalam Catatan 44 atas laporan to the consolidated financial statements.
keuangan konsolidasian.
81
Page 85
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan financial assets
BRI dan entitas anak mengakui cadangan BRI and subsidiaries recognize the allowance
kerugian penurunan nilai pada instrumen for expected credit losses on financial
keuangan yang tidak diukur pada nilai wajar instruments that are not measured at fair value
melalui laba rugi. through profit or loss.
BRI dan entitas anak mengukur cadangan BRI and subsidiaries measure the allowance for
kerugian penurunan nilai sejumlah kerugian losses for the lifetime of an expected credit loss,
kredit ekspektasian seumur hidup, kecuali untuk except for the following, which are measured
hal berikut, diukur sejumlah kerugian kredit according to 12 months expected credit loss:
ekspektasian 12 bulan:
a. Instrumen utang yang memiliki risiko kredit a. Debt instruments that have low credit risk at
rendah pada tanggal pelaporan; dan the reporting date; and
b. Instrumen keuangan lainnya yang risiko b. Other financial instruments for which credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
BRI dan entitas anak menganggap instrumen BRI and subsidiaries consider debt instruments
utang memiliki risiko kredit yang rendah ketika to have low credit risk when the credit risk rating
peringkat risiko kreditnya setara dengan definisi is at par with the globally accepted definition of
investment grade yang dipahami secara global. investment grade.
Kerugian kredit ekspektasian 12 bulan adalah The 12 months expected credit loss is part of the
bagian dari kerugian kredit ekspektasian expected credit loss throughout its lifetime that
sepanjang umurnya yang merepresentasikan represents an expected credit loss arising from
kerugian kredit ekspektasian yang timbul dari a default on financial instruments that might
peristiwa gagal bayar instrumen keuangan yang occur 12 months after reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
pelaporan.
Kerugian yang terjadi diakui pada laporan laba The loss that occurred is recognized in the
rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and
konsolidasian dan dicatat pada akun cadangan other comprehensive income and recorded on
kerugian penurunan nilai sebagai pengurang the allowance account for impairment losses as
terhadap aset keuangan yang dicatat pada a deduction for financial assets recorded at
biaya perolehan diamortisasi. Jika pada suatu amortized costs. If in the following period, the
periode berikutnya, jumlah kerugian penurunan amount of impairment losses decreases and the
nilai berkurang dan pengurangan tersebut dapat deduction can be objectively attributed to events
dikaitkan secara objektif pada peristiwa yang that occur after the impairment is recognized
terjadi setelah penurunan nilai diakui (seperti (such as the increase in the debtor or issuer's
meningkatnya peringkat kredit debitur atau credit rating), then the previously recognized
penerbit) maka kerugian penurunan nilai yang impairment loss must be recovered, by adjusting
sebelumnya diakui harus dipulihkan dengan the allowance account. The amount of recovery
menyesuaikan akun cadangan. Jumlah of financial assets is recognized in the
pemulihan aset keuangan diakui pada laporan consolidated statements of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income in the current
konsolidasian pada periode berjalan. period.
82
Page 86
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Cadangan kerugian penurunan nilai untuk Expected credit losses for debt instruments
instrumen utang yang diukur pada nilai wajar measured at fair value through other
melalui penghasilan komprehensif lain tidak comprehensive income do not reduce the
mengurangi nilai tercatat di dalam aset carrying value in financial assets in the
keuangan di laporan posisi keuangan consolidated statements of financial position,
konsolidasian, yaitu nilai wajar. Cadangan i.e. fair value. Expected credit losses are
kerugian penurunan nilai diakui sebagai recognized as an increase in other
penambah dari penghasilan komprehensif comprehensive income in the statement of
lainnya di dalam laporan posisi keuangan. financial position.
Instrumen ekuitas yang diukur pada nilai wajar Equity instruments measured at fair value are not
tidak dilakukan penilaian penurunan nilai sesuai assessed for impairment in accordance with
PSAK No. 109. SFAS No. 109.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit yang weighted probability of a credit loss measured
diukur sebagai berikut: as follows:
• Aset keuangan yang tidak memburuk pada • Financial assets that do not deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang kepada difference between the cash flows owed to
BRI dan entitas anak sesuai dengan kontrak the BRI and subsidiaries in accordance with
dan arus kas yang diperkirakan akan the contract and the cash flows expected to
diterima oleh BRI dan entitas anak); be received by the BRI and subsidiaries);
• Aset keuangan yang memburuk pada • Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present value
masa depan yang diestimasi; of estimated future cash flows;
• Komitmen pinjaman yang belum ditarik, • Undisbursed loan commitments, expected
kerugian kredit ekspektasian diukur sebesar credit losses are measured at the difference
selisih antara nilai kini jumlah arus kas jika between the present value of the amount of
komitmen ditarik dan arus kas yang cash flow if the commitments is withdrawn
diperkirakan akan diterima oleh BRI dan and the cash flow expected to be received by
entitas anak; dan the Bank;
• Kontrak jaminan keuangan, kerugian kredit • Financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the difference
pembayaran yang diperkirakan untuk between the estimated payments to replace
mengganti pemegang atas kerugian kredit the holder for the credit losses incurred less
yang terjadi dikurangi jumlah yang the amount estimated to be recoverable.
diperkirakan dapat dipulihkan.
83
Page 87
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Asset
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing financial
yang ada diganti dengan yang baru karena assets are replaced with new ones due to the
kesulitan keuangan peminjam, maka dilakukan borrower’s financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made whether recognition of existing financial
harus dihentikan pengakuannya dan kerugian assets must be derecognized and expected
kredit ekspektasian diukur sebagai berikut: credit losses measured as follows:
• Jika restrukturisasi tidak mengakibatkan • If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing assets,
maka arus kas yang diperkirakan yang then the estimated cash flows arising from
timbul dari aset keuangan yang dimodifikasi the modified financial assets are included in
dimasukkan dalam perhitungan kekurangan the calculation of cash shortages of existing
kas dari aset yang ada. assets.
• Jika restrukturisasi akan menghasilkan • If the restructuring will result in
penghentian pengakuan aset yang ada, a derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as the
sebagai arus kas akhir dari aset keuangan final cash flow of the existing financial assets
yang ada pada saat penghentian at the time of derecognition. This amount is
pengakuannya. Jumlah ini dimasukkan included in the calculation of cash shortages
dalam perhitungan kekurangan kas dari aset from existing financial assets which are
keuangan yang ada yang didiskontokan dari discounted from the date of derecognition to
tanggal penghentian pengakuan ke tanggal the reporting date using the original effective
pelaporan menggunakan suku bunga efektif interest rate of the existing financial assets.
awal dari aset keuangan yang ada.
Aset Keuangan yang Memburuk Deteriorated Financial Asset
Pada setiap tanggal pelaporan, BRI dan entitas At each reporting date, BRI and subsidiaries
anak menilai apakah aset keuangan yang assess whether the financial assets recorded at
dicatat pada biaya perolehan diamortisasi dan amortized cost and the financial assets of debt
aset keuangan instrumen utang yang dicatat instruments which are recorded at fair value
pada nilai wajar melalui penghasilan through other comprehensive income are
komprehensif lain mengalami penurunan nilai impaired (deteriorated) in credit value. Financial
kredit (memburuk). Aset keuangan memburuk assets deteriorate when one or more events that
ketika satu atau lebih peristiwa yang memiliki have an adverse effect on the estimated future
dampak merugikan atas estimasi arus kas masa cash flows of the financial assets have occurred.
depan dari aset keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that financial assets are impaired
penurunan nilai kredit (memburuk) termasuk (deteriorated) credit value including observable
data yang dapat diobservasi mengenai peristiwa data regarding the following events:
berikut ini:
• Kesulitan keuangan signifikan yang dialami • Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or the borrower;
• Pelanggaran kontrak, seperti peristiwa gagal • Breach of contract, such as a default or
bayar atau peristiwa tunggakan; arrears;
84
Page 88
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that financial assets are impaired
penurunan nilai kredit (memburuk) termasuk (deteriorated) credit value including observable
data yang dapat diobservasi mengenai peristiwa data regarding the following events (continued):
berikut ini (lanjutan):
• Pihak pemberi pinjaman, untuk alasan • The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial difficulties
dengan kesulitan keuangan yang dialami experienced by the borrower, has given
pihak peminjam, telah memberikan konsesi concessions to the borrower which is not
pada pihak peminjam yang tidak mungkin possible if the borrower does not experience
diberikan jika pihak peminjam tidak such difficulties;
mengalami kesulitan tersebut;
• Terjadi kemungkinan bahwa pihak peminjam • It is probable that the borrower will enter
akan dinyatakan pailit atau melakukan bankruptcy or other financial reorganization;
reorganisasi keuangan lainnya;
• Hilangnya pasar aktif dari aset keuangan • Loss of an active market for financial assets
akibat kesulitan keuangan; due to financial difficulties;
• Pembelian atau penerbitan aset keuangan • Purchase or issuance of financial assets at a
dengan diskon sangat besar yang very large discount reflecting credit losses
mencerminkan kerugian kredit yang terjadi; incurred; or
atau
• Sulit untuk mengidentifikasi peristiwa diskrit • It is difficult to identify a single discrete event,
tunggal, namun demikian, dampak however, the combined impact of multiple
kombinasi dari beberapa peristiwa dapat events can cause financial assets to
menyebabkan aset keuangan mengalami experience a decrease in credit value.
penurunan nilai kredit.
Aset Keuangan yang Dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk financial assets - POCI
Aset keuangan dikategorikan sebagai POCI Financial assets are categorized as POCI if
apabila terdapat bukti objektif penurunan nilai there is objective evidence of impairment at
pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan kerugian allowance for credit losses is recognized
kredit yang diakui karena harga pembelian atau because the purchase price or value has
nilainya telah termasuk estimasi kerugian kredit included estimated credit losses for the entire
sepanjang umurnya. Selanjutnya, perubahan lifetime. Furthermore, changes in credit losses
kerugian kredit sepanjang umurnya, apakah over their lifetime, whether positive or negative,
positif atau negatif, diakui dalam laporan laba are recognized in the statement of profit or loss
rugi sebagai bagian dari penyisihan kerugian as part of the allowance for credit losses.
kredit.
85
Page 89
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
BRI dan entitas anak melakukan pembagian BRI and its subsidiaries classify financial assets
aset keuangan atas Stage 1, Stage 2, Stage 3, on Stage 1, Stage 2, Stage 3 and POCI, as
dan POCI, sebagai berikut: follows:
• Stage 1 : Mencakup instrumen keuangan • Stage 1: Includes financial instruments that
yang tidak memiliki peningkatan do not have a significant increase
risiko kredit secara signifikan sejak in credit risk since initial recognition
pengakuan awal atau memiliki or have low credit risk as of the
risiko kredit rendah pada tanggal reporting date. For these financial
pelaporan. Untuk instrumen- instruments, a 12 months ECL
instrumen keuangan ini akan calculation will apply. Financial
berlaku perhitungan ECL 12 bulan. assets in Stage 1 include facilities
Aset keuangan di dalam Stage 1 where credit risk has improved and
termasuk fasilitas dimana risiko financial assets can be reclassified
kredit telah membaik dan aset from Stage 2.
keuangan dapat direklasifikasi dari
Stage 2.
• Stage 2 : Mencakup instrumen keuangan • Stage 2: Includes financial instruments that
yang mengalami peningkatan risiko have experienced an increase in
kredit sejak pengakuan awal credit risk since the initial
(kecuali BRI dan entitas anak recognition (unless BRI and its
merasa risiko kredit tergolong subsidiaries consider the credit risk
rendah pada tanggal pelaporan) is relatively low as of the reporting
namun belum terbukti adanya bukti date), but there has been no
penurunan nilai secara objektif. evidence of an objective
Untuk instrumen-instrumen ini impairment. For these instruments,
akan berlaku perhitungan ECL a lifetime ECL calculation will
Seumur Hidup. ECL Seumur Hidup apply. Lifetime ECL is the expected
adalah kerugian kredit credit loss of all possible default
ekspektasian yang diharapkan dari events during the estimated life of
semua kejadian gagal bayar yang the financial instrument. Stage 2
mungkin terjadi selama perkiraan also includes facilities where credit
umur dari instrumen keuangan risk has improved and financial
tersebut. Stage 2 juga mencakup assets have been reclassified from
fasilitas dimana risiko kedit telah Stage 3.
membaik dan aset keuangan telah
direklasifikasi dari Stage 3.
• Stage 3 : Mencakup instrumen keuangan • Stage 3 : Includes financial instruments that
yang telah terbukti mengalami have been objectively impaired as
penurunan nilai secara objektif of the reporting date. This
pada tanggal pelaporan. Kelompok classification usually consists of
ini biasanya terdiri atas debitur debtors who have defaulted. BRI
yang mengalami gagal bayar. BRI and its subsidiaries record lifetime
dan entitas anak mencatat ECL allowances.
cadangan ECL Seumur Hidup.
86
Page 90
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
BRI dan entitas anak melakukan pembagian BRI and its subsidiaries classify financial assets
aset keuangan atas Stage 1, Stage 2, Stage 3, on Stage 1, Stage 2, Stage 3 and POCI, as
dan POCI, sebagai berikut (lanjutan): follows (continued):
• POCI : Aset POCI adalah aset • POCI : POCI assets are financial assets
keuangan yang mengalami that experience impairment based
penurunan nilai berdasarkan on credit risk assessment at the
penilaian risiko kredit pada time of initial recognition. The asset
saat pengakuan awal. Aset is recorded at fair value at the time
tersebut dicatat pada nilai of initial recognition, and interest
wajar pada saat pengakuan income will be further recognized
awal, dan pendapatan bunga based on the adjusted effective
akan diakui selanjutnya interest rate method. ECL
berdasarkan metode suku allowances are only recorded or
bunga efektif yang reversed if there are further
disesuaikan. Cadangan ECL changes to expected credit losses.
hanya dicatat atau dilepaskan
jika ada perubahan selanjutnya
pada kerugian kredit
ekspektasian.
Terdapat kriteria kualitatif dan kuantitatif untuk There are qualitative and quantitative criteria to
memastikan aset keuangan tercakup dalam ensure financial assets are covered in certain
stage tertentu. stages.
Perhitungan penurunan nilai secara individual Individual impairments are calculated for
dilakukan untuk aset keuangan yang signifikan significant financial assets that have
dan pernah mengalami gagal bayar ataupun experienced default or restructuring. Aside from
restrukturisasi. Selain itu, perhitungan individual impairment, the impairment will be
penurunan nilai akan dilakukan secara kolektif. calculated collectively.
Penurunan nilai individual Individual impairment
Metode perhitungan penurunan nilai secara The calculation method of individual impairment
individual akan mempertimbangkan 3 (tiga) will take into account 3 (three) possible return
skenario kemungkinan pengembalian, yaitu: scenarios, namely: (i) the base scenario, (ii) the
(i) skenario dasar (Base), (ii) skenario buruk bad scenario, and (iii) the worst-case scenario.
(Bad), dan (iii) skenario terburuk (Worst). Scenario creation is done using discounted cash
Pembuatan skenario dilakukan dengan flow (DCF) method and considering confidence
menggunakan metode discounted cash flow level that describes the condition of the industry
(DCF) dan mempertimbangkan confidence level and related companies. ECL generated by each
yang menggambarkan kondisi industri dan scenario will later be weighted against the
perusahaan terkait. Nantinya ECL yang weight of the scenario that has been set.
dihasilkan oleh masing-masing skenario akan
dirata-ratakan secara tertimbang terhadap
bobot skenario yang telah diatur.
87
Page 91
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif The collective impairment evaluation is based
didasarkan pada konsep Probability of Default on the concepts of Probability of Default (PD),
(PD), Loss Given Default (LGD), dan Exposure Loss Given Default (LGD), and Exposure at
at Default (EAD) yang mempertimbangkan Default (EAD) that consider information from
informasi masa lalu, terkini, dan masa past, current, and future events.
mendatang.
BRI dan entitas anak menggunakan model BRI and its subsidiaries use the (i) Scalar
(i) Scalar Bayesian model, (ii) Credit Index dan Bayesian model, (ii) Credit Index, and
(iii) Vasicek maupun pendekatan lainnya dalam (iii) Vasicek and other approaches in
menentukan nilai PD dari setiap debitur. determining the PD value of each debtor.
BRI dan entitas anak menggunakan metode (i) BRI and its subsidiaries use the (i) Historical,
Historical, (ii) Diminish Balance, dan (iii) Value to (ii) Diminish Balance, and (iii) Value to Loan
Loan dalam menentukan nilai LGD dari setiap methods in determining the LGD value of each
debitur. LGD menggambarkan persentase debtor. LGD describes the nominal percentage
nominal fasilitas yang tidak akan dapat di- of facilities that the Bank will not be able to cover
recover oleh Bank terhadap debitur yang against defaulted debtors. LGD is usually
mengalami default. LGD dihitung sebagai 1- calculated with a 1-Recovery Rate. Recovery
Recovery Rate. Perhitungan Recovery Rate Rate is calculated by incorporating the workout
dilakukan dengan mempertimbangkan workout period to determine the optimum time to
period untuk memperoleh optimum time to recovery and considering the Time Value of
recovery dan Time Value of Money dari Money from the return of the obligation that has
pengembalian dari kewajiban yang telahdefault. defaulted. The interest rate used to calculate the
Tingkat suku bunga yang digunakan untuk Time Value of Money from Recovery is the initial
menghitung Time Value of Money dari Recovery Effective Interest Rate (EIR).
adalah EIR awal.
EAD merupakan estimasi nilai buku pada saat Exposure at Default (EAD) is an estimation of
terjadi gagal bayar, dengan mempertimbangkan the book value at the time of default, which
arus kas instrumen keuangan terkait, serta considers the cash flow of relevant financial
kemungkinan penarikan tambahan dari limit instruments, as well as the possibility of
kredit sampai dengan tanggal gagal bayar. EAD additional withdrawals from the credit limit up to
juga mempertimbangkan jadwal pembayaran the date of default. EAD also considers payment
dan amortisasi serta perubahan dalam utilisasi schedules and amortization as well as changes
saldo yang belum ditarik menjelang terjadinya in the utilization of undrawn loan facilities ahead
kegagalan bayar. Pemodelan EAD akan of the default. EAD modeling is conducted
dilakukan berdasarkan karakteristik dari based on the characteristics of related financial
instrumen keuangan terkait, yang dibagi ke instruments, which are divided into several
dalam beberapa kategori: (i) kredit angsuran, categories: (i) installment credits, (ii) revolving
(ii) kredit revolving, (iii) trade finance, dan credits, (iii) trade finance, and (iv) treasury.
(iv) treasury.
88
Page 92
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Pengukuran ECL berdasarkan PSAK No. 109 ECL measurements based on SFAS No. 109
mewajibkan BRI dan entitas anak untuk require the Bank to model ECL according to
memodelkan ECL sesuai dengan skenario existing forward-looking scenarios, taking into
forward-looking yang ada, dengan account the possibilities of economic conditions.
mempertimbangkan kemungkinan ekonomi baik Therefore, the ECL value generated by the Bank
dan buruk. Oleh karena itu, nilai ECL yang must be based on the probability results of three
dihasilkan BRI dan entitas anak harus scenarios (normal economic cases, good and
berdasarkan hasil probabilitas dari tiga skenario bad). PD will be calculated according to three
(kasus ekonomi normal, baik, dan buruk). PD scenarios with macro-economic values
akan dihitung menurut tiga skenario dengan nilai according to those scenarios. The weight of
makro-ekonomi sesuai dengan skenario- good, normal, and bad scenarios can be
skenario tersebut. Bobot dari skenario baik, adjusted in line with changes in economic
normal dan buruk dapat disesuaikan seiring conditions and BRI and subsidiaries’ discretion.
dengan perubahan kondisi ekonomi dan diskresi
BRI dan entitas anak.
Penyajian Penyisihan Kerugian Kredit Presentation of Expected Credit Loss Allowance
Ekspektasian dalam Laporan Posisi Keuangan in Statement of Financial Position
Penyisihan kerugian kredit ekspektasian The allowance for expected credit loss is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follow:
• Aset keuangan yang diukur pada biaya • For financial assets measured at amortized
perolehan diamortisasi, cadangan kerugian cost, allowance for expected credit losses is
penurunan nilai disajikan sebagai pengurang presented as a deduction from the gross
dari jumlah tercatat bruto aset; carrying amount of the asset;
• Komitmen pinjaman dan kontrak jaminan • For loan commitments and financial
keuangan, umumnya penyisihan kerugian guarantee contracts, generally allowance for
kredit ekspektasian disajikan sebagai expected credit losses is presented as a
provisi; dan provision; and
• Instrumen utang yang diukur pada nilai wajar • For debt instruments measured at fair value
melalui penghasilan komprehensif lain, through other comprehensive income,
cadangan kerugian penurunan nilai tidak allowance for expected loan losses are not
diakui dalam laporan posisi keuangan recognized in the statement of financial
sebagai pengurang nilai tercatat karena position as a deduction in carrying value
jumlah tercatat dari aset-aset ini adalah nilai because the carrying amounts of these
wajarnya. Namun, cadangan kerugian assets are their fair values. However,
penurunan nilai diungkapkan dan diakui allowance for expected loan losses is
dalam penghasilan komprehensif lain dalam disclosed and recognized in other
laporan posisi keuangan konsolidasian. comprehensive income in consolidated
statement of financial position.
89
Page 93
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Giro pada Bank Indonesia dan bank lain f. Current account with Bank Indonesia and
other bank
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are recognized at amortized cost
diamortisasi menggunakan metode suku using the effective interest rate method minus
bunga efektif dikurangi cadangan kerugian the allowance for impairment losses. Current
penurunan nilai. Giro pada Bank Indonesia dan accounts with Bank Indonesia and other banks
bank lain diklasifikasikan sebagai biaya are classified as amortized cost.
perolehan diamortisasi.
g. Penempatan pada Bank Indonesia dan g. Placement with Bank Indonesia and other
lembaga keuangan lain Financial Institutions
Penempatan pada Bank Indonesia dan lembaga Placements with Bank Indonesia and other
keuangan lain adalah penanaman dana pada Financial Institutions are investment funds in
Bank Indonesia berupa Deposit Facility, dan Bank Indonesia in the form of Deposit Facility
Term Deposit, sedangkan penempatan dana and Term Deposits, while placement of funds to
pada bank lain merupakan penanaman dana other financial institutions are investment in the
dalam bentuk penempatan pada pasar uang form of placement in the money market (Inter-
(inter-bank call money), deposito berjangka, bank call money), time deposits, banker’s
banker’s acceptance, dan margin deposit. acceptance, and margin deposit.
Penempatan pada Bank Indonesia dan lembaga Placements with Bank Indonesia and other
keuangan dinyatakan sebesar biaya perolehan Financial Institutions are stated at amortized
diamortisasi menggunakan metode suku bunga cost using the effective interest rate method
efektif dikurangi cadangan kerugian penurunan minus the allowance for impairment losses. The
nilai. Penempatan pada Bank Indonesia dan placements with Bank Indonesia and other
lembaga keuangan lain diklasifikasikan masing- Financial Institutions are classified respectively
masing sebagai biaya perolehan diamortisasi. as amortized cost.
h. Efek-efek h. Securities
Efek-efek terdiri atas surat berharga yang Securities consist of securities traded in the
diperdagangkan di pasar uang dan modal money and capital market such as Bank
seperti Sertifikat Bank Indonesia, Sertifikat Bank Indonesia Certificates, Sharia Bank Indonesia
Indonesia Syariah, Obligasi Pemerintah, Certificates, Government bonds, subordinated
obligasi subordinasi, unit penyertaan bonds, mutual fund units, Medium-Term Notes,
reksadana, Medium-Term Notes, U.S.Treasury U.S. Treasury Bonds, U.S. Treasury Bills,
Bonds, U.S Treasury Bills, Singapore Singapore Government Securities, Negotiable
Government Securities, Negotiable Certificate of Certificates of Deposit, Monetary Authority of
Deposits, Monetary Authority of Singapore Singapore (MAS) bills, Taiwan government
(MAS) bills, Obligasi Pemerintah Taiwan, dan Bonds, and other commercial bonds traded in
surat berharga komersial lainnya serta obligasi the stock exchange.
yang diperdagangkan di bursa efek.
Termasuk di dalam efek-efek adalah obligasi Securities include bonds issued by the
yang diterbitkan oleh Pemerintah yang tidak Government that are not related with the
terkait dengan program rekapitalisasi seperti recapitalization program such as Government
Surat Utang Negara (SUN), Surat Debentures (Surat Utang Negara or SUN),
Perbendaharaan Negara (SPN) dan obligasi Government Treasury Bills (Surat
Pemerintah dalam mata uang asing yang Perbendaharaan Negara or SPN) and
diperoleh melalui pasar perdana dan juga pasar Government bonds in foreign currency obtained
sekunder. from primary and secondary markets.
90
Page 94
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Efek-efek (lanjutan) h. Securities (continued)
Efek-efek pada awalnya disajikan sebesar nilai Securities are initially recorded at fair value.
wajarnya. Setelah pengakuan awal, efek-efek After initial recognition, the securities are
dicatat sesuai dengan kategorinya yaitu biaya recorded based on its category at amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through other comprehensive
penghasilan komprehensif lain atau nilai wajar income, or fair value through profit or loss.
melalui laba rugi.
Penilaian efek-efek didasarkan atas Securities measurement are based on the
klasifikasinya sebagai berikut: following classification:
1) Efek-efek yang diklasifikasikan sebagai 1) Securities classified as amortized cost are
biaya perolehan yang diamortisasi diukur recorded at amortized acquisition cost
dengan biaya perolehan yang diamortisasi using effective interest rate method.
menggunakan metode suku bunga efektif. Interest income is recognized in the
Pendapatan bunga diakui dalam laporan consolidated statements profit or loss and
laba rugi dan penghasilan komprehensif other comprehensive income using the
lain konsolidasian menggunakan metode effective interest rate method.
suku bunga efektif.
2) Efek-efek yang diklasifikasikan sebagai 2) Securities classified as trading (fair value
nilai wajar melalui laba rugi (FVTPL) diukur through profit or loss) are stated at fair
dengan menggunakan nilai wajar. value. Gains and losses arising from
Keuntungan atau kerugian yang belum changes in fair value of Securities are
direalisasi akibat kenaikan atau penurunan recognized in the consolidated statements
nilai wajarnya disajikan dalam laporan laba of profit or loss and other comprehensive
rugi dan penghasilan komprehensif lain income. On the sale of a portfolio of
konsolidasian. Atas penjualan portofolio securities for fair value through profit and
efek-efek dan obligasi pemerintah untuk loss, the difference between the sale price
nilai wajar melalui laba rugi, perbedaan and purchase price is recognized as the
antara harga jual dengan harga beli gain or loss of sale in the year in which the
diakui sebagai keuntungan atau kerugian securities were sold.
penjualan pada tahun dimana efek-efek dan
obligasi pemerintah tersebut dijual.
3) Efek-efek yang diklasifikasikan sebagai 3) Securities classified as fair value through
nilai wajar melalui penghasilan other comprehensive income are stated at
komprehensif lain (FVTOCI) diukur dengan fair value. Interest income is recognized in
menggunakan nilai wajar. Pendapatan the consolidated statements of profit or loss
bunga diakui dalam laporan laba rugi dan and other comprehensive income by using
penghasilan komprehensif lain effective interest rate methods. Fair value
konsolidasian menggunakan metode suku changes are directly recognized
bunga efektif. Perubahan nilai wajar in equity until the securities are sold or
diakui langsung dalam ekuitas sampai efek- impaired, and cumulative gains and losses
efek dan obligasi pemerintah dijual atau which previously recognized in equity
mengalami penurunan nilai, dimana should be recognized in the consolidated
akumulasi keuntungan dan kerugian yang statements of profit or loss and other
sebelumnya diakui dalam ekuitas diakui comprehensive income.
dalam laporan laba rugi penghasilan
komprehensif lain konsolidasian.
91
Page 95
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Wesel ekspor dan tagihan lainnya i. Export bills and other receivables
Wesel ekspor dan tagihan lainnya adalah wesel Export bills and other receivables are export bills
ekspor yang dinegosiasikan secara diskonto that are negotiated on a discounted basis and
dan dijaminkan oleh bank lainnya sedangkan guaranteed by other banks while notes
wesel tagih merupakan tagihan ataupun receivable is a bill or billing document in the form
dokumen penagihan dalam bentuk wesel/bill of of a bill of exchange to the collectible
exchange kepada pihak tertagih/drawee atas party/drawee on the basis of a discount or
dasar diskonto ataupun suatu pembiayaan a particular financing. Export bills and other
tertentu. Wesel ekspor dan tagihan lainnya receivables are recorded at amortized costs
dicatat pada biaya perolehan diamortisasi after deducting allowance for impairment
setelah dikurangi cadangan kerugian penurunan losses.
nilai.
j. Kredit yang diberikan j. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent the granting of money or other
atau tagihan yang dapat dipersamakan dengan similar form of receivables under agreements or
itu, berdasarkan persetujuan atau kesepakatan borrowing and lending commitments with
pinjam-meminjam dengan debitur yang debtors, whereby the debtors are required to
mewajibkan debitur untuk melunasi utangnya repay their debts after a specified period of time
setelah jangka waktu tertentu dengan imbalan in return for interest.
bunga.
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and incremental costs to obtain the financial
merupakan biaya tambahan untuk memperoleh assets and after the initial recognition measured
aset keuangan tersebut dan setelah pengakuan at amortized cost using the effective interest rate
awal diukur pada biaya perolehan diamortisasi method less allowance for impairment losses.
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Kredit dalam rangka pembiayaan bersama Syndicated loans are stated at the loans’
(kredit sindikasi) dinyatakan sebesar pokok principal amount to the extent of the risks borne
kredit sesuai dengan porsi risiko yang by BRI and subsidiaries.
ditanggung oleh BRI dan entitas anak.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of the
nilai yang lebih rendah antara nilai tercatat kredit carrying amount on the date of restructuring or
pada tanggal restrukturisasi atau nilai kini the present value of future cash receipts after
penerimaan kas masa depan setelah the restructuring. Losses resulting from the
restrukturisasi. Kerugian akibat selisih antara difference between the carrying amount on the
nilai tercatat kredit pada tanggal restrukturisasi date of restructuring and the present value of
dengan nilai tunai penerimaan kas masa depan future cash inflows after the restructuring are
setelah restrukturisasi diakui dalam laporan laba recognized in the consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian. Setelah restrukturisasi, semua After the restructuring, all future cash inflows
penerimaan kas masa depan yang ditetapkan specified by the new terms are recorded as
dalam persyaratan baru dicatat sebagai a principal payment of loans and interest income
pengembalian pokok kredit yang diberikan dan in accordance with the terms of the
pendapatan bunga sesuai dengan syarat-syarat restructuring.
restrukturisasi.
92
Page 96
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there is no realistic
tidak terdapat prospek yang realistis mengenai prospect of collections in the future and all
pengembalian di masa yang akan datang dan collateral have been sought to be realized or
semua jaminan telah diupayakan untuk foreclosed. The uncollectible loans are written-
direalisasi atau sudah diambil alih. Kredit yang off against the allowance for impairment losses.
tidak dapat dilunasi dihapusbukukan dengan Recovery for financial assets that have been
mendebit cadangan kerugian penurunan nilai. written-off is recognized in the consolidated
Penerimaan kembali atas aset keuangan yang statements of profit or loss and other
dihapusbuku diakui pada laporan laba rugi dan comprehensive income in the current year.
penghasilan komprehensif lain konsolidasian
pada tahun berjalan.
k. Pinjaman syariah k. Sharia loans
Pinjaman yang diberikan terutama terdiri dari These receivables consist of murabahah
piutang murabahah, pembiayaan mudharabah, receivables, mudharabah financing and
dan pembiayaan musyarakah. musyarakah financing.
Murabahah adalah akad jual beli antara Murabahah is a sale and purchase contract
nasabah dengan entitas anak, dimana entitas between the customer and subsidiary, whereby
anak membiayai kebutuhan konsumsi, investasi the subsidiary finance the consumption,
dan modal kerja nasabah yang dijual dengan investment and working capital needs of the
harga pokok ditambah dengan keuntungan yang customers that are sold with a principal price
diketahui dan disepakati bersama. Pembayaran plus a given margin that is mutually informed
atas pembiayaan ini dilakukan dengan cara and agreed. Payments on this financing is made
mengangsur dalam jangka waktu yang in installments for a specified period of time.
ditentukan.
Piutang murabahah pada awalnya diukur pada Murabahah receivables are initially measured at
nilai wajar ditambah dengan biaya transaksi fair value plus directly attributable transaction
yang dapat diatribusikan secara langsung dan costs and is the additional cost to obtain the
merupakan biaya tambahan untuk memperoleh financial assets. After the initial recognition,
aset keuangan tersebut dan setelah pengakuan Murabahah receivables are measured at
awal diukur pada biaya perolehan diamortisasi amortized cost using the effective margin
menggunakan metode margin efektif dikurangi method less allowance for impairment losses.
dengan cadangan kerugian penurunan nilai.
Mudharabah adalah akad pembiayaan Mudharabah is a joint financing contract
kerjasama antara entitas anak sebagai pemilik between subsidiaries as the owner of the funds
dana (shahibul maal) dengan nasabah sebagai (shahibul maal) and the customer as a business
pelaksana usaha (mudharib) selama jangka executor (mudharib) for a certain period of time.
waktu tertentu. Pembagian hasil keuntungan The profit sharing from the project or business is
dari proyek atau usaha tersebut ditentukan determined in accordance with the mutually
sesuai dengan nisbah (pre-determined ratio) agreed nisbah (pre-determined ratio). On the
yang telah disepakati bersama. Pada tanggal statement of financial position date,
laporan posisi keuangan, pembiayaan mudharabah financing is stated at the
mudharabah dinyatakan sebesar saldo outstanding financing balance less allowance
pembiayaan dikurangi dengan saldo cadangan for impairment losses which is provided based
kerugian penurunan nilai yang dibentuk on the management’s review of the existing
berdasarkan hasil review oleh manajemen financing quality.
terhadap kualitas pembiayaan yang ada.
93
Page 97
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Pinjaman syariah (lanjutan) k. Sharia loans (continued)
Musyarakah adalah akad kerjasama yang terjadi Musyarakah is a partnership contract among
di antara para pemilik modal (mitra musyarakah) capital owners (musyarakah partners) to join the
untuk menggabungkan modal dan melakukan capital and conduct a business on a joint basis
usaha secara bersama dalam suatu kemitraan through partnership with an agreed profit-
dengan nisbah pembagian hasil sesuai dengan sharing nisbah, while the losses are borne
kesepakatan, sedangkan kerugian ditanggung proportional to the capital contribution. On the
secara proporsional sesuai dengan kontribusi statement of financial position date,
modal. Pada tanggal laporan posisi keuangan, musyarakah financing is stated at the
pembiayaan musyarakah dinyatakan sebesar outstanding financing balance less allowance
saldo pembiayaan dikurangi dengan saldo for impairment losses which is provided based
cadangan kerugian penurunan nilai yang on the management’s review on the existing
dibentuk berdasarkan hasil review oleh financing quality.
manajemen terhadap kualitas pembiayaan yang
ada.
l. Piutang sewa pembiayaan l. Finance lease receivables
Piutang sewa pembiayaan merupakan jumlah Finance lease receivables represent lease
piutang sewa pembiayaan ditambah nilai sisa receivables plus the residual value at the end of
yang akan diterima pada akhir masa sewa the lease period and stated net of unearned
pembiayaan dikurangi dengan pendapatan lease income, security deposits and allowances
sewa pembiayaan tangguhan, simpanan for impairment losses. The difference between
jaminan dan cadangan kerugian penurunan the gross lease receivable and the present value
nilai. Selisih antara nilai piutang usaha bruto dan of the lease receivable is recognized as
nilai tunai piutang diakui sebagai pendapatan unearned lease income.
sewa pembiayaan tangguhan.
Pendapatan sewa pembiayaan yang Unearned financing lease income is recognized
ditangguhkan diakui sebagai pendapatan sewa as financing lease income using effective
pembiayaan menggunakan metode suku bunga interest rates method.
efektif.
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the option to purchase the
membeli aset yang disewakan pada akhir masa leased asset at the end of the lease period at a
sewa pembiayaan dengan harga yang telah price mutually agreed upon at the
disetujui bersama pada saat dimulainya commencement of the agreement.
perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa Early termination is treated as a cancellation of
pembiayaan berakhir diperlakukan sebagai an existing contract and the resulting gain or
pembatalan kontrak sewa dan laba atau rugi loss is credited or charged to the current year
yang timbul diakui dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain tahun berjalan. comprehensive income.
94
Page 98
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Entitas anak sebagai lessor The subsidiary as a lessor
Dalam sewa pembiayaan, entitas anak sebagai Under a finance lease, the Subsidiary as a
lessor mengakui aset berupa piutang sewa lessor recognizes assets held under a finance
pembiayaan di laporan posisi keuangan sebesar lease in its statement of financial position and
jumlah yang sama dengan sewa pembiayaan present them as a receivable at an amount
neto. Penerimaan piutang sewa diperlakukan equal to the net investment in direct financing
sebagai pembayaran pokok dan penghasilan leases.
pembiayaan.
Pengakuan pendapatan sewa pembiayaan Lease payment receivable is treated as
didasarkan pada suatu pola yang repayment of principal and finance income. The
mencerminkan suatu tingkat pengembalian recognition of lease income is based on a
periodik yang konstan atas investasi neto entitas pattern reflecting a constant periodic rate of
anak sebagai lessor dalam sewa pembiayaan. return on the Subsidiaries’ net investment in
direct financing lease.
Dalam sewa menyewa operasi, entitas anak Under an operating lease, the Subsidiary
mengakui aset untuk sewa operasi di laporan presents assets subject to operating leases in its
posisi keuangan sesuai sifat aset tersebut. statement of financial position according to the
Biaya langsung awal sehubungan proses nature of the asset. Initial direct costs incurred
negosiasi sewa operasi ditambahkan ke nilai in negotiating an operating lease are added to
tercatat dari aset sewaan dan diakui sebagai the carrying amount of the leased asset and
beban selama masa sewa dengan dasar yang recognized over the lease term on the same
sama dengan pendapatan sewa. Rental basis as rental income. Contingent rents, if any,
kontinjen, apabila ada, diakui sebagai are recognized as revenue in the periods in
pendapatan pada periode terjadinya. which they are earned. Lease income from
Pendapatan sewa operasi diakui sebagai operating leases is recognized as income on a
pendapatan atas metode garis lurus selama straight-line method over the lease term.
masa sewa.
Piutang sewa pembiayaan diklasifikasikan Finance lease receivables are classified as
sebagai aset keuangan yang diukur pada biaya financial assets measured at amortized cost.
perolehan diamortisasi.
Restrukturisasi piutang sewa pembiayaan dapat Finance lease restructuring can be done by over
dilakukan dengan cara pengalihan pembiayaan, contract, asset replacement, repay back,
melanjutkan pembiayaan, mengangsur kembali, change in due date, change in tenor and/or
mengubah jatuh tempo, mengubah tenor increase in down payment.
dan/atau menambah down payment.
Kerugian yang timbul dari restrukturisasi piutang Losses on finance lease restructuring in respect
sewa pembiayaan yang berkaitan dengan of modification of the terms of the financing are
modifikasi persyaratan pembiayaan hanya recognized only if the cash value of total future
diakui bila nilai tunai penerimaan kas masa cash receipt specified in the new terms of the
depan yang telah ditentukan dalam persyaratan loans, including both receipts designated as
pembiayaan yang baru, termasuk penerimaan interest, and those designated as financing
yang diperuntukkan sebagai bunga maupun principal, are less than the recorded amounts of
pokok, adalah lebih kecil dari nilai pembiayaan financing before restructuring in financial
yang diberikan yang tercatat sebelum statements.
restrukturisasi di laporan keuangan.
95
Page 99
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Piutang pembiayaan konsumen Consumer financing receivables
Piutang pembiayaan konsumen neto Net consumer financing receivables are
merupakan total piutang setelah dikurangi presented net of amounts financed, unearned
pendapatan pembiayaan konsumen yang belum consumer financing income and allowance for
diakui dan cadangan kerugian penurunan nilai. impairment losses.
Piutang pembiayaan konsumen diakui pada Consumer financing receivables are recognized
awalnya dengan nilai wajar ditambah biaya- initially at fair value, added with directly
biaya transaksi dan dikurangi yield enhancing attributable transactions costs and deducted by
income yang dapat diatribusikan secara yield enhancing income, and subsequently
langsung dan selanjutnya diukur dengan biaya measured at amortized cost using the effective
perolehan diamortisasi menggunakan metode interest rate method. Consumer financing
tingkat bunga efektif. Piutang pembiayaan receivables are classified as financial assets
konsumen diklasifikasikan sebagai aset measured at amortized cost.
keuangan yang diukur pada biaya perolehan
diamortisasi.
Pendapatan pembiayaan konsumen yang Consumer financing receivables presented the
belum diakui merupakan selisih antara jumlah difference between total installment payments
keseluruhan pembayaran angsuran yang akan to be received from customer with total principal
diterima dari konsumen dan jumlah pokok amount, recognized as an income over the
pembiayaan, yang diakui sebagai pendapatan contract term based on the effective interest rate
selama jangka waktu kontrak berdasarkan of consumer financing receivables.
tingkat suku bunga efektif dari piutang
pembiayaan konsumen.
Penyelesaian kontrak sebelum masa The completion of the contract before its
pembiayaan konsumen berakhir diperlakukan maturity is treated as a cancellation of an
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is
konsumen dan keuntungan atau kerugian yang recognized in the current year statement of profit
timbul diakui dalam laporan laba rugi dan or loss and other comprehensive income at the
penghasilan komprehensif lain tahun berjalan transaction date.
pada tanggal terjadinya transaksi.
Restrukturisasi pembiayaan konsumen dapat Financing consumer restructuring can be done
dilakukan dengan cara pengalihan pembiayaan, by over contract, asset replacement, repay
melanjutkan pembiayaan, mengangsur kembali, back, change in due date, change in tenor
mengubah jatuh tempo, mengubah tenor and/or increase in down payment.
dan/atau menambah down payment.
Kerugian yang timbul dari restrukturisasi Losses on financing consumer restructuring in
pembiayaan konsumen yang berkaitan dengan respect of modification of the terms of the
modifikasi persyaratan pembiayaan hanya financing are recognized only if the cash value
diakui bila nilai tunai penerimaan kas masa of total future cash receipt specified in the new
depan yang telah ditentukan dalam persyaratan terms of the financing, including both receipts
pembiayaan yang baru, termasuk penerimaan designated as interest, and those designated as
yang diperuntukkan sebagai bunga maupun loan principal, are less than the recorded
pokok, adalah lebih kecil dari nilai pembiayaan amounts of financing before restructuring in
yang diberikan yang tercatat sebelum financial statements.
restrukturisasi di laporan keuangan.
96
Page 100
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Tagihan anjak piutang Factoring receivables
Anjak piutang dicatat sebesar nilai piutang yang Factoring receivables are recognized at the
diperoleh dan dinyatakan sebesar nilai neto amounts of receivables acquired and are
yang dapat direalisasi, setelah dikurangi presented at the realizable value, net of deferred
pendapatan anjak piutang ditangguhkan. Selisih income. The difference between the factoring
antara tagihan anjak piutang dengan jumlah receivables and the amount of payments made
pembayaran ke konsumen diakui sebagai to the client is recognized as deferred factoring
pendapatan anjak piutang ditangguhkan, yang income and will be recognized as factoring
akan diakui sebagai pendapatan anjak piutang income over the terms of the respective
berdasarkan proporsi waktu selama periode factoring agreements using the effective interest
kontrak menggunakan tingkat suku bunga rate.
efektif.
Anjak piutang diklasifikasikan sebagai aset Factoring receivables are classified as financial
keuangan yang diukur pada biaya perolehan assets measured at amortized cost.
diamortisasi.
m. Tagihan dan liabilitas akseptasi m. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Letter of Credit (L/C) dan Surat Kredit Letter of Credit (L/C) and Domestic Document
Berdokumen Dalam Negeri (SKBDN) yang Letter of Credit transactions that are accepted
diaksep oleh bank pengaksep (accepting bank). by the accepting banks.
Tagihan dan liabilitas akseptasi dinyatakan Acceptances receivable and payable are stated
sebesar biaya perolehan diamortisasi. Tagihan at amortized cost. Acceptances receivables are
akseptasi disajikan setelah dikurangi cadangan presented net of allowance for impairment
kerugian penurunan nilai. losses.
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
biaya perolehan diamortisasi dan liabilitas amortized cost and acceptance payables are
akseptasi diklasifikasikan sebagai liabilitas classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
n. Penyertaan saham n. Investment in shares
Investasi BRI pada entitas asosiasi diukur BRI’s investments in its associates are
dengan menggunakan metode ekuitas. Entitas measured using the equity method. An
asosiasi adalah suatu entitas dimana BRI associate is an entity in which BRI has
mempunyai pengaruh signifikan atau significant influence or share ownership more
kepemilikan saham lebih dari 20% hak suara. than 20% of the voting rights. The initial
Pengakuan awal investasi pada entitas asosiasi recognition of investments in associate are
diakui sebesar biaya perolehan, dan jumlah recognized at acquisition cost and the carrying
tercatat tersebut ditambah atau dikurangkan amount is added or deducted to recognize BRI’s
untuk mengakui bagian BRI atas laba rugi portion of profit or loss of the associate after the
entitas asosiasi setelah tanggal perolehan. acquisition date. BRI’s portion of profit or loss of
Bagian BRI atas laba rugi entitas asosiasi diakui the associate is recognized in profit or loss of
dalam laba rugi BRI. Penerimaan distribusi dari BRI. Receipt of distributions from associate
entitas asosiasi mengurangi nilai tercatat reduces the carrying amount of the investment.
investasi.
97
Page 101
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Penyertaan saham (lanjutan) n. Investment in shares (continued)
Laporan laba rugi dan penghasilan The consolidated statement of profit or loss and
komprehensif lain konsolidasian mencerminkan other comprehensive income reflects the share
bagian atas hasil operasi entitas asosiasi. Bila of the results of operations of the associate. If
terdapat perubahan yang diakui langsung pada there is any change recognized directly in the
ekuitas entitas asosiasi, BRI mengakui equity of the associate, BRI recognizes its share
bagiannya atas perubahan tersebut dan of these changes and discloses this, when
mengungkapkan hal ini, jika berlaku, dalam applicable, in the statement of changes in
laporan perubahan ekuitas. equity.
Setelah menerapkan metode ekuitas, BRI After applying the equity method, BRI
menentukan apakah diperlukan untuk mengakui determines each reporting date whether it is
tambahan rugi penurunan nilai atas investasi necessary to recognize additional impairment
BRI dalam entitas asosiasi. BRI menentukan loss on BRI’s investment in its associates. BRI
pada setiap tanggal pelaporan apakah terdapat determines at each reporting date whether there
bukti yang objektif yang mengindikasikan bahwa is any objective evidence indicating that the
investasi dalam entitas asosiasi mengalami investment in the associates is impaired. In this
penurunan nilai. Dalam hal ini, BRI menghitung case, BRI calculates the amount of impairment
jumlah penurunan berdasarkan selisih jumlah as the difference between the recoverable
terpulihkan atas investasi dalam entitas asosiasi amount of the investment in the associates and
dan nilai tercatatnya dan mengakuinya dalam its carrying value and recognizes it in the
laporan laba rugi dan penghasilan komprehensif consolidated statement of profit or loss and
lain konsolidasian. other comprehensive income.
Investasi BRI pada entitas asosiasi yang tidak BRI’s investment in its associate with no
memiliki pengaruh yang signifikan atau significant influence or share ownership under
kepemilikan di bawah 20% dicatat pada nilai 20% is recorded at fair value in accordance with
wajar sesuai dengan PSAK No. 109. SFAS No. 109.
o. Aset tetap o. Premises and equipment
Aset tetap awalnya diakui sebesar biaya Premises and equipment are initially recognized
perolehan, yang terdiri atas harga perolehan at acquisition cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and additional costs directly
diatribusikan secara langsung untuk membawa attributable to bringing the asset to the location
aset ke lokasi dan kondisi yang diperlukan and condition necessary for it to be capable of
supaya aset siap digunakan sesuai dengan operating in the manner intended by the
maksud manajemen. Setelah pengakuan awal, management. Subsequent to initial recognition,
aset tetap kecuali tanah, dinyatakan pada biaya premises and equipment, except lands, are
perolehan dikurangi akumulasi penyusutan dan stated at acquisition cost less accumulated
akumulasi rugi penurunan nilai. depreciation and impairment losses.
Aset tetap yang diperoleh dalam pertukaran aset Premises and equipment acquired in exchange
non-moneter atau kombinasi aset moneter dan for a non-monetary asset or a combination of
non-moneter diukur pada nilai wajar, kecuali: monetary and non-monetary assets are
measured at fair values, unless:
(i) Transaksi pertukaran tidak memiliki (i) The exchange transaction lacks
substansi komersial; atau commercial substance; or:
(ii) Nilai wajar dari aset yang diterima dan (ii) The fair value of the assets received or the
diserahkan tidak dapat diukur secara andal. assets given up cannot be measured
reliably
98
Page 102
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Penyusutan aset dimulai pada saat aset Depreciation of an asset begins when it is ready
tersebut siap untuk digunakan sesuai maksud for its intended use and is calculated using the
penggunaannya dan dihitung dengan straight-line method based on the estimated
menggunakan metode garis lurus berdasarkan economic useful lives of use the assets as
estimasi umur manfaat ekonomis sebagai follows:
berikut:
Tahun/Years
Bangunan 15 Buildings
Kendaraan bermotor 5 Motor vehicles
Kapal 15 Vessels
Komputer dan mesin 3-8 Computers and machineries
Perlengkapan kantor 3-8 Furniture and fixtures
E-Channel 3-5 E-Channel
Satelit 15 Satellite
Main system 5 Main system
Non main system 3 Non-main system
Penilaian aset tetap dilakukan atas penurunan Premises and equipment valuation is carried out
dan kemungkinan penurunan nilai wajar aset on the impairment and possible impairment of
jika terjadi peristiwa atau perubahan keadaan the fair value of asset if an event or change in
yang mengindikasikan bahwa nilai tercatat circumstances indicates that the carrying
mungkin tidak dapat seluruhnya terealisasi. amount may not be fully realized.
Jumlah tercatat komponen dari suatu aset tetap The carrying amount of an item of premises and
dihentikan pengakuannya pada saat dilepaskan equipment is derecognized upon disposal or
atau saat sudah tidak ada lagi manfaat ekonomi when no future economic benefits are expected
masa depan yang diekspektasikan dari from its use or disposal. Any gain or loss arising
penggunaan maupun pelepasannya. Laba atau from the derecognition is recognized in profit or
rugi yang timbul dari penghentian pengakuan loss in the year of the derecognition.
tersebut dimasukkan ke dalam laba rugi untuk
tahun dimana penghentian pengakuan tersebut
dilakukan.
Nilai residu, umur manfaat dan metode The residual values, useful lives and
penyusutan dievaluasi setiap akhir tahun dan depreciation methods are evaluated at the end
disesuaikan secara prospektif jika diperlukan. of each year and adjusted prospectively, if
necessary.
Tanah awalnya dinyatakan sebesar biaya Land is initially stated at acquisition cost and not
perolehan dan tidak disusutkan. Setelah depreciated. Subsequent to initial recognition,
pengakuan awal, tanah diukur pada nilai wajar land is measured at fair value at the revaluation
pada tanggal revaluasi dikurangi akumulasi rugi date less any accumulated impairment losses
penurunan nilai setelah tanggal revaluasi. after the revaluation date. Valuation of land is
Penilaian terhadap tanah dilakukan oleh penilai performed by appraisers with professional
yang memiliki kualifikasi profesional dan qualifications and is conducted periodically to
dilakukan secara berkala untuk memastikan ensure that the carrying amount does not differ
bahwa jumlah tercatat tanah tidak berbeda materially from its fair value at the end of the
secara material dengan jumlah yang ditentukan reporting period (Note 16).
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan (Catatan 16).
99
Page 103
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset
mengalami perubahan yang signifikan dan experiences significant and fluctuating changes,
fluktuatif, maka perlu dilakukan revaluasi secara it has to be revalued annually, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revalued asset does not experience
yang direvaluasi tidak mengalami perubahan significant and fluctuating changes, it has to be
yang signifikan dan fluktuatif maka perlu revalued once every 3 (three) years.
dilakukan revaluasi setiap 3 (tiga) tahun sekali.
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in the carrying amount arising from
dicatat sebagai “surplus revaluasi aset tetap”, revaluation is recorded in “Revaluation Surplus
dan disajikan dalam penghasilan komprehensif arising from Premises and Equipment” and
lain. Namun, kenaikan tersebut diakui dalam presented in other comprehensive income.
laba rugi hingga sebesar jumlah penurunan nilai However, the increase is recognized in profit or
aset yang sama akibat revaluasi yang pernah loss, to the extent of the amount of impairment
dilakukan sebelumnya dalam laba rugi. of the same assets due to revaluation previously
Penurunan nilai tercatat yang timbul dari recognized in profit or loss. A decrease in the
revaluasi diakui dalam laba rugi. carrying amount arising from the revaluation is
recognized in profit or loss.
Beban pemeliharaan dan perbaikan dibebankan Maintenance and repairment expenses are
pada laba rugi pada saat terjadinya. Beban charged to profit or loss when incurred.
pemugaran dan penambahan dalam jumlah Restoration and addition expenses in significant
besar dikapitalisasi pada jumlah tercatat aset amounts are capitalized to the carrying amount
tetap terkait, bila besar kemungkinan manfaat of the related premises and equipment when it
ekonomi masa depan menjadi lebih besar dari is probable that the future economic benefits
standar kinerja awal yang ditetapkan exceeded the predefined initial performance
sebelumnya dan disusutkan sepanjang sisa standard and are depreciated over the
masa manfaat aset tetap terkait. remaining useful life of the related premises and
equipment.
Aset tetap dalam penyelesaian dicatat sebesar Assets under construction are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang costs incurred regarding the financing of the
terjadi sehubungan dengan pendanaan aset assets under constructions. The accumulated
tetap dalam penyelesaian tersebut. Akumulasi costs will be reclassified to the appropriate
biaya perolehan akan direklasifikasi ke akun “Premises and Equipment” account when the
“Aset Tetap” yang bersangkutan pada saat aset construction is completed and the assets are
tetap tersebut telah selesai dikerjakan dan siap ready for their intended use. Assets under
untuk digunakan. Aset tetap dalam construction are not depreciated as these are
penyelesaian tidak disusutkan karena belum not yet available for use.
tersedia untuk digunakan.
100
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (“HGU”), Hak Guna Business Usage Rights (“Hak Guna Usaha” or
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika “HGU”), Building Usage Right (“Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan” or “HGB”) and Usage Rights (“Hak
bagian dari biaya perolehan tanah pada akun Pakai” or “HP”) when the land was initially
“aset tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the
atau pembaruan legal hak atas tanah diakui acquisition cost of the land under the “Premises
sebagai aset tidak berwujud dan diamortisasi and Equipment” account. The legal extension or
sepanjang umur hak hukum atau umur ekonomi renewal costs of land rights are recognized as
tanah, mana yang lebih pendek. intangible assets and amortized over life of the
legal rights or the economic life of the land,
whichever is shorter.
Sewa Lease
Suatu sewa diklasifikasikan sebagai sewa A lease is classified as a financing lease if the
pembiayaan jika sewa tersebut mengalihkan lease substantially diverts all the risks and
secara substansial seluruh risiko dan manfaat benefits associated with ownership of the asset.
yang terkait dengan kepemilikan aset. Suatu A lease is classified as an operating lease if the
sewa diklasifikasikan sebagai sewa operasi jika lease does not divert substantially all the risks
sewa tidak mengalihkan secara substansial and benefits associated with ownership of the
seluruh risiko dan manfaat yang terkait dengan asset.
kepemilikan aset.
BRI dan entitas anak menerapkan BRI and its subsidiaries apply SFAS No. 116:
PSAK No. 116 tentang Sewa untuk seluruh Lease for all leases by recognizing right-of-use
sewa dengan mengakui aset hak guna dan assets and related liabilities. BRI applies leases
liabilitas terkait. BRI menerapkan sewa yang which include SFAS No. 116 for class of asset
termasuk PSAK No. 116 atas kelas aset tanah, for land, building, and four-wheeled vehicles
bangunan, dan kendaraan roda empat dengan with underlying assets valued above
aset pendasar bernilai di atas Rp75.000.000 Rp75,000,000 (full amount) and has a lease
(nilai penuh) dan mempunyai jangka waktu period of more than 12 months.
sewa lebih dari 12 bulan.
Pada tanggal insepsi suatu kontrak, BRI dan On the inception date of a contract, BRI and
entitas anak menilai apakah suatu kontrak subsidiaries assess whether a contract is, or
merupakan, atau mengandung, sewa. Suatu contains, a lease. A contract constitutes, or
kontrak merupakan, atau mengandung, sewa contains, a lease if the contract grants the right
jika kontrak tersebut memberikan hak untuk to control the use of an asset for a certain period
mengendalikan penggunaan suatu aset selama of time to gain compensation. To assess
suatu jangka waktu tertentu untuk dipertukarkan whether a contract grants a right to control an
dengan imbalan. Untuk menilai apakah suatu identifying asset, BRI and subsidiaries assess
kontrak memberikan hak untuk mengendalikan whether:
suatu aset identifikasian, BRI dan entitas anak
menilai apakah:
• Kontrak melibatkan penggunaan suatu aset • The contracts involve the use of an
identifikasian; identifying asset;
• BRI dan entitas anak memiliki hak untuk • BRI and subsidiaries have the right to
memperoleh secara substansial seluruh substantially acquire all of the economic
manfaat ekonomi dari penggunaan aset benefits of using the asset during the period
selama periode penggunaan; dan of use; and
101
Page 105
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Sewa (lanjutan) Lease (continued)
Pada tanggal insepsi suatu kontrak, BRI dan On the inception date of a contract, BRI and
entitas anak menilai apakah suatu kontrak subsidiaries assess whether a contract is, or
merupakan, atau mengandung, sewa. Suatu contains, a lease. A contract constitutes, or
kontrak merupakan, atau mengandung, sewa contains, a lease if the contract grants the right
jika kontrak tersebut memberikan hak untuk to control the use of an asset for a certain period
mengendalikan penggunaan suatu aset selama of time to gain compensation. To assess
suatu jangka waktu tertentu untuk dipertukarkan whether a contract grants a right to control an
dengan imbalan. Untuk menilai apakah suatu identifying asset, BRI and subsidiaries assess
kontrak memberikan hak untuk mengendalikan whether: (continued)
suatu aset identifikasian, BRI dan entitas anak
menilai apakah: (lanjutan)
• BRI dan entitas anak memiliki hak untuk • BRI and subsidiaries have the right to control
mengendalikan aset identifikasian dalam identifying assets in the form of:
bentuk:
a. BRI dan entitas anak memiliki hak untuk a. BRI and subsidiaries have the right to
mengoperasikan aset. operate assets.
b. BRI dan entitas anak mempunyai hak b. BRI and subsidiaries have the right to
untuk menetapkan tujuan apa aset akan determine for what objectives will the
digunakan. asset be used.
BRI dan entitas anak mengakui aset hak guna BRI and subsidiaries recognize right-of-use
dan liabilitas sewa pada tanggal dimulainya assets and lease liabilities on the
sewa. Aset hak guna awalnya diukur pada biaya commencement date of the lease. Right-of-use
perolehan, yang terdiri dari jumlah pengukuran assets are initially measured at the cost of
awal dari liabilitas sewa disesuaikan dengan acquisition, consisting of the initial
pembayaran sewa yang dilakukan pada atau measurement amount of the lease liabilities
sebelum tanggal permulaan, ditambah dengan adjusted to the rental payments made on or
biaya langsung awal yang dikeluarkan. before the commencement date, added with the
initial direct cost incurred.
Setelah tanggal permulaan, aset hak guna After the initial date, the right-of-use assets is
diukur dengan model biaya. Aset hak guna measured by the cost model. The right-of-use
diukur sebesar harga perolehan dikurangi assets is measured by the acquisition price
akumulasi depresiasi dan akumulasi penurunan substracted by accumulated depreciation and
nilai serta disesuaikan dengan pengukuran accumulated impairment and adjusted to the
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan metode suku bunga efektif. effective interest rate methods.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration of less than 12
12 bulan dan sewa aset bernilai rendah, serta months and leases of low-value assets, as well
elemen-elemen sewa tersebut, sebagian atau as elements of such leases, partially or entirely
seluruhnya tidak menerapkan prinsip-prinsip do not apply the recognition principles specified
pengakuan yang ditentukan oleh PSAK No. 116. by SFAS No. 116. BRI and its subsidiaries will
BRI dan entitas anak akan mengakui recognize such lease payments on a straight-
pembayaran sewa tersebut dengan dasar garis line basis during the lease period in the
lurus selama masa sewa dalam laporan laba consolidated statements of profit or loss and
rugi dan penghasilan komprehensif lain other comprehensive income. This expense is
konsolidasian. Beban ini ditunjukkan pada indicated on general and administrative
beban umum dan administrasi dalam laporan expenses in the statement of profit or loss.
laba rugi.
102
Page 106
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Penurunan nilai aset non-keuangan p. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan, BRI dan BRI assesses, at the end of each reporting
entitas anak menilai apakah terdapat indikasi period, whether there is an indication that an
suatu aset mengalami penurunan nilai. Jika asset may be impaired. If any such indication
terdapat indikasi tersebut atau pada saat exists, or when the testing at the reporting date,
pengujian pada tanggal laporan diperlukan impairment is required for a certain asset
penurunan atas nilai aset tertentu (yaitu aset (i.e. an intangible asset with an indefinite useful
tidak berwujud dengan umur manfaat tidak life, an intangible asset not yet available for use,
terbatas, aset tidak berwujud yang belum dapat or goodwill acquired in a business combination),
digunakan, atau goodwill yang diperoleh dalam then BRI and subsidiaries will make an estimate
suatu kombinasi bisnis), maka BRI dan entitas of the asset’s recoverable amount.
anak akan membuat estimasi atas jumlah
terpulihkan aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset The specified recoverable amount for an
individual adalah jumlah yang lebih tinggi antara individual asset is the higher amount between
nilai wajar aset atau Unit Penghasil Kas (UPK) an asset’s or Cash Generating Unit’s (CGU) fair
dikurangi biaya pelepasan dengan nilai value less costs of disposal, and its value in use,
pakainya, kecuali aset tersebut tidak unless the asset does not generate cash inflows
menghasilkan arus kas masuk yang sebagian that are largely independent from other assets
besar independen dari aset atau kelompok aset or groups of assets. If the carrying amount of an
lain. Jika nilai tercatat aset lebih besar daripada asset exceeds its recoverable amount, the asset
nilai terpulihkannya, maka aset tersebut is considered impaired and the asset’s carrying
dianggap mengalami penurunan nilai dan nilai amount is reduced to its recoverable amount.
tercatat aset diturunkan menjadi sebesar nilai Impairment losses from continuing operations
terpulihkannya. Rugi penurunan nilai dari are recognized in the consolidated statement of
operasi yang berkelanjutan diakui pada laporan profit or loss and other comprehensive income
laba rugi dan penghasilan komprehensif lain as “impairment losses”. In assessing the value
konsolidasian sebagai “rugi penurunan nilai”. in use, the estimated net future cash flows are
Dalam menghitung nilai pakai, estimasi arus kas discounted to their present value using a pre-tax
masa depan neto didiskontokan ke nilai kini discount rate that reflects the current market
dengan menggunakan tingkat diskonto sebelum assessments of the time value of money and the
pajak yang menggambarkan penilaian pasar kini risks specific to the asset.
atas nilai waktu uang dan risiko spesifik aset.
Dalam menentukan nilai wajar dikurangi biaya In determining the fair value less costs of
pelepasan, mengacu pada PSAK No. 113: disposal, refer to SFAS No. 113, "Fair Value
”Pengukuran Nilai Wajar” (Catatan 2c). Measurements" (Note 2c).
Kerugian penurunan nilai dari operasi yang Impairment losses from continuing operations, if
berkelanjutan, jika ada, diakui pada laporan laba any, are recognized in the consolidated
rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian sesuai dengan kategori biaya comprehensive income in accordance with
yang konsisten dengan fungsi aset yang expense categories that are consistent with the
diturunkan nilainya. functions of other impaired assets.
103
Page 107
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Agunan yang diambil alih q. Foreclosed collaterals
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals in relation to the
penyelesaian kredit (disajikan dalam akun “aset settlement of loans (presented in “Other
lain-lain”) diakui sebesar nilai neto yang dapat Assets”) are recognized at net realizable values
direalisasi atau sebesar nilai tercatat dari kredit, or the carrying amount of the loans, whichever
mana yang lebih rendah. Nilai neto yang dapat is lower. Net realizable value is the fair value of
direalisasi adalah nilai wajar agunan setelah the collateral after deducting the estimated costs
dikurangi estimasi biaya pelepasan. Kelebihan of disposal. The excess in loan balances, which
saldo kredit yang diberikan, yang belum dilunasi has not been paid by debtors over the value of
oleh peminjam di atas nilai dari agunan yang foreclosed collaterals, is charged as provisions
diambil alih, dibebankan sebagai penyisihan for possible losses on loans in the current year.
penghapusan kredit yang diberikan pada tahun The difference between the value of the
berjalan. Selisih antara nilai agunan yang foreclosed collateral and the proceeds from the
diambil alih dengan hasil penjualannya diakui sale are recognized as a gain or loss at the time
sebagai keuntungan atau kerugian pada saat of sale of the collateral.
penjualan agunan.
BRI dan entitas anak mengevaluasi nilai agunan BRI and subsidiaries evaluate the value of
yang diambil alih secara berkala. Penyisihan foreclosed collaterals periodically. The
kerugian agunan yang diambil alih dibentuk allowance for losses on foreclosed collaterals is
berdasarkan penurunan nilai agunan yang assessed based on the impairment of the
diambil alih. foreclosed collaterals.
Beban perbaikan (reconditioning cost) yang Reconditioning costs arising after the
timbul setelah pengambilalihan agunan foreclosure of the collateral are capitalized in the
dikapitalisasi dalam akun agunan yang diambil accounts of the foreclosed collaterals.
alih tersebut.
r. Biaya dibayar dimuka r. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over the useful
manfaat dengan menggunakan metode garis lives using the straight-line method.
lurus (straight-line method).
s. Liabilitas segera s. Liabilities due immediately
Liabilitas segera merupakan liabilitas BRI dan Liabilities due immediately represent the liability
entitas anak kepada pihak lain yang sifatnya of BRI and subsidiaries to external parties which
wajib segera dibayarkan sesuai dengan perintah by nature should be paid immediately in
pemberi amanat perjanjian yang ditetapkan accordance with the requirements in the
sebelumnya. Liabilitas segera diklasifikasikan agreement which have been previously
sebagai liabilitas keuangan dan dihitung determined. Liabilities due immediately is
berdasarkan biaya perolehan diamortisasi. classified as financial liabilities and measured at
amortized cost.
t. Simpanan nasabah dan bank lain serta t. Deposits from customers and other banks
lembaga keuangan lain and other financial institutions
Giro merupakan simpanan nasabah yang Demand deposits are funds deposited by
penarikannya dapat dilakukan setiap saat customers whereby the withdrawal can be done
menggunakan cek, atau dengan cara at any time using a cheque, or through transfer
pemindahbukuan dengan bilyet giro atau sarana with a bank draft or other forms of payment
perintah pembayaran lainnya. Giro dinyatakan order. Demand deposits are stated at the
sebesar nilai liabilitas kepada pemegang giro. amount due to the account holder.
104
Page 108
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Simpanan nasabah dan bank lain serta t. Deposits from customers and other banks
lembaga keuangan lain (lanjutan) and other financial institutions (continued)
Tabungan merupakan simpanan nasabah yang Saving deposits are the funds deposited by
penarikannya hanya dapat dilakukan menurut customers which can only be withdrawn under
syarat tertentu yang disepakati. Tabungan certain agreed conditions. Saving deposits are
dinyatakan sebesar nilai liabilitas kepada pemilik stated at the amount due to the account holders.
tabungan.
Deposito berjangka merupakan simpanan Time deposits are funds deposited by
nasabah yang penarikannya hanya dapat customers that may only be withdrawn after
dilakukan pada waktu tertentu sesuai perjanjian a certain time based on agreement between the
antara penyimpan dengan BRI dan Bank Raya. depositor and BRI and Bank Raya. Time
Deposito berjangka dinyatakan sebesar nilai deposits are stated at the nominal amount
nominal yang tercantum dalam bilyet deposito stated in the certificates of deposit or at the
atau yang diperjanjikan. amount stated in the agreement.
Simpanan dari bank lain dan lembaga keuangan Deposits from other banks and other financial
lain terdiri dari liabilitas terhadap bank lain, baik institutions consist of liabilities to other banks,
lokal maupun luar negeri, dalam bentuk giro, either domestic or overseas, in the form of
tabungan, deposito berjangka, deposit on call, demand deposits, saving deposits, time
dan inter-bank call money dengan promes yang deposits, deposit on call and inter-bank call
berjangka waktu sampai dengan 90 hari serta money with promissory notes with a term of up
dinyatakan sesuai dengan jumlah liabilitas to 90 days and stated at the amount due to other
terhadap bank dan lembaga keuangan lainnya banks and financial institutions.
tersebut.
Simpanan nasabah dan bank lain serta lembaga Deposits from customers and other banks and
keuangan lain diklasifikasikan sebagai liabilitas other financial institutions are classified as
keuangan yang diukur dengan biaya perolehan financial liabilities measured at amortized cost
diamortisasi menggunakan suku bunga efektif. using effective interest rate. Additional costs
Biaya tambahan yang dapat diatribusikan directly attributable to the acquisition of deposits
secara langsung dengan perolehan simpanan from customers are deducted from the amount
nasabah dikurangkan dari jumlah simpanan of the deposits received.
yang diterima.
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchase under agreements to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial asset in the
laporan posisi keuangan konsolidasian sebesar consolidated statements of financial position at
jumlah penjualan kembali dikurangi dengan the resale prices less unamortized interest
bunga yang belum diamortisasi dan cadangan income and allowance for impairment losses.
kerugian penurunan nilai. Selisih antara harga The difference between the purchase price and
beli dan harga jual kembali diperlakukan sebagai the agreed resale price is treated as
pendapatan bunga yang ditangguhkan (belum a deferred interest income (unamortized) and
diamortisasi) dan diakui sebagai pendapatan recognized as income over the period
selama periode sejak efek-efek tersebut dibeli commencing from the acquisition date to the
hingga dijual kembali dengan menggunakan resale date using the effective interest rate.
suku bunga efektif.
105
Page 109
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali (lanjutan) to repurchase (continued)
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali (lanjutan) resell (continued)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali diklasifikasikan sebagai biaya are classified as amortized costs.
perolehan diamortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali disajikan sebagai liabilitas keuangan are presented as financial liabilities in the
dalam laporan posisi keuangan konsolidasian consolidated statement of financial position at
sebesar jumlah pembelian kembali, dikurangi the repurchase prices less unamortized prepaid
dengan bunga dibayar dimuka yang belum interest. The difference between the selling and
diamortisasi. Selisih antara harga jual dan harga the repurchase price is treated as prepaid
beli kembali diperlakukan sebagai biaya dibayar expense and recognized as expense over the
dimuka dan diakui sebagai beban selama jangka period commencing from the selling date to the
waktu sejak efek tersebut dijual hingga dibeli repurchase date using effective interest rate.
kembali menggunakan suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
v. Surat berharga yang diterbitkan v. Marketable securities issued
Surat berharga yang diterbitkan oleh BRI, BRI Securities issued by BRI, BRI Multifinance,
Multifinance, Pegadaian dan PNM adalah Pegadaian and PNM are Bonds, Medium Term
Obligasi, Medium Term Notes (MTN), Long Term Notes (MTN), Long Term Notes (LTN),
Notes (LTN), Surat Berharga Komersial, dan Commercial Paper, and Sukuk Mudharabah.
Sukuk Mudharabah. Surat berharga yang Securities issued were initially recognized at fair
diterbitkan pada awalnya diakui sebesar nilai value and subsequently measured at amortized
wajar dan selanjutnya diukur sebesar biaya cost using the Effective Interest Rate (EIR)
perolehan diamortisasi dengan menggunakan method. The amortized cost is calculated by
metode suku bunga efektif (EIR). Biaya taking into account any discount or premium
perolehan diamortisasi dihitung dengan related to the initial recognition and transaction
memperhitungkan adanya diskonto atau premi costs that are an integral part of the effective
terkait dengan pengakuan awal dan biaya interest rate.
transaksi yang tidak terpisah dari suku bunga
efektif.
106
Page 110
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Pinjaman yang diterima w. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
diterima dari bank lain, Bank Indonesia atau other banks, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran kembali a repayment obligation in accordance with the
sesuai dengan persyaratan perjanjian pinjaman. terms of the borrowing agreements.
Pinjaman yang diterima diakui sebesar nilai Fund borrowings are recognized initially at fair
wajar pada awalnya dan selanjutnya diukur value and subsequently measured at amortized
sebesar biaya perolehan diamortisasi dengan cost using the Effective Interest Rate (EIR)
menggunakan metode suku bunga efektif (EIR). method. The amortized cost is calculated by
Biaya perolehan diamortisasi dihitung dengan taking into account any discount or premium
memperhitungkan adanya diskonto atau premi related to the initial recognition and transaction
terkait dengan pengakuan awal dan biaya costs that are an integral part of the effective
transaksi yang tidak terpisah dari suku bunga interest rate.
efektif.
x. Pinjaman dan surat berharga subordinasi x. Subordinated loans and marketable
securities
Pinjaman dan surat berharga subordinasi diakui Subordinated loans and marketable securities
sebesar nilai wajar pada awalnya dan are recognized initially at fair value and
selanjutnya diukur sebesar biaya perolehan subsequently measured at amortized cost using
diamortisasi dengan menggunakan metode the effective interest rate method. The amortized
suku bunga efektif. Biaya perolehan diamortisasi cost is calculated by taking into account any
dihitung dengan memperhitungkan adanya discount or premium related to the initial
diskonto atau premi terkait dengan pengakuan recognition and transaction costs that are an
awal dan biaya transaksi yang tidak terpisah dari integral part of the effective interest rate.
suku bunga efektif.
y. Provisi y. Provisions
Provisi diakui jika BRI dan entitas anak memiliki Provisions are recognized when BRI and
kewajiban kini (baik bersifat hukum maupun subsidiaries have a current obligation (both legal
bersifat konstruktif) yang akibat peristiwa masa or constructive) that, resulted from past events,
lalu, besar kemungkinannya penyelesaian the settlement of these obligations will likely
kewajiban tersebut mengakibatkan arus keluar result in an outflow of resources that contain
sumber daya yang mengandung manfaat economic benefits and a reliable estimation of
ekonomi dan estimasi yang andal mengenai the amount of the obligation can be made.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the best estimate. If the
terbaik yang paling terkini. Jika arus keluar outflow of resources to settle the obligation is
sumber daya untuk menyelesaikan kewajiban unlikely to occur, then the provision is reversed.
kemungkinan besar tidak terjadi, maka provisi
dibalik.
107
Page 111
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Pendapatan dan beban bunga z. Interest income and interest expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest
instrumen keuangan yang interest bearing diakui bearing financial instruments are recognized in
pada laporan laba rugi dan penghasilan the consolidated statement of profit or loss and
komprehensif lain konsolidasian dengan other comprehensive income using the effective
menggunakan metode suku bunga efektif. Suku interest rate method. The effective interest rate
bunga efektif adalah suku bunga yang secara is the interest rate that precisely discounts the
tepat mendiskontokan estimasi pembayaran estimated future cash payments or inflows
atau penerimaan kas di masa datang selama through the expected life of the financial asset or
perkiraan umur dari aset keuangan atau liabilitas financial liability (or, if more precise, a shorter
keuangan (atau, jika lebih tepat, digunakan period) to obtain the net carrying amount of the
periode yang lebih singkat) untuk memperoleh financial asset or financial liability.
nilai tercatat neto dari aset keuangan atau
liabilitas keuangan.
Pada saat menghitung suku bunga efektif, BRI When calculating the effective interest rate, BRI
dan entitas anak mengestimasi arus kas di masa and subsidiaries estimate the future cash flows
datang dengan mempertimbangkan seluruh by considering all contractual terms in the
persyaratan kontraktual dalam instrumen financial instruments except the future credit
keuangan tersebut, tetapi tidak losses. This calculation includes all
mempertimbangkan kerugian kredit di masa commissions, provisions and other fees
mendatang. Perhitungan ini mencakup seluruh received between parties of the contract that are
komisi, provisi dan bentuk lain yang diterima an integral part of the effective interest rate,
oleh para pihak dalam kontrak yang merupakan transaction costs and all other premium or
bagian tak terpisahkan dari suku bunga efektif, discounts.
biaya transaksi, dan seluruh premi atau diskon
lainnya.
aa. Pendapatan provisi dan komisi aa. Fee and commissions income
Pendapatan provisi dan komisi yang berkaitan Fees and commissions income directly related
langsung dengan kegiatan pemberian kredit, to lending activities, or fees and commissions
atau pendapatan provisi dan komisi yang income related to a specific period of time, are
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate and classified as part of
kontrak menggunakan suku bunga efektif interest income in the consolidated statement of
dan diklasifikasikan sebagai bagian dari profit or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
Pendapatan provisi dan komisi yang tidak Fees and commissions income unrelated to the
berkaitan dengan kegiatan pemberian kredit lending activities or a specific period of time
atau suatu jangka waktu dan/atau terkait dengan and/or related to provision of a service, are
pemberian suatu jasa, diakui sebagai recognized as income at the time that the
pendapatan pada saat terjadinya transaksi dan transaction occurred and recorded in other
dicatat pada akun pendapatan operasional operating income account.
lainnya.
ab. Pendapatan dan beban syariah ab. Shariah income and expense
Pendapatan syariah terdiri dari pendapatan dari Sharia income consists of income from
transaksi piutang murabahah, dan pendapatan transaction of Murabahah receivables, profit
bagi hasil dari pembiayaan mudharabah dan sharing from Mudharabah and Musyarakah
musyarakah. financing.
108
Page 112
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ab. Pendapatan dan beban syariah (lanjutan) ab. Shariah income and expense (continued)
Pendapatan atas piutang murabahah Income from Murabahah receivables is
menggunakan metode margin efektif. Margin recognized using the effective margin method.
efektif adalah margin yang secara tepat Effective margin is the margin that precisely
mendiskontokan estimasi pembayaran atau discounts the estimated future cash payments or
penerimaan kas di masa datang selama inflows through the expected life of the
perkiraan umur dari piutang murabahah. Pada Murabahah receivables. When calculating the
saat menghitung margin efektif, entitas anak effective margin, BRI’s subsidiaries estimates
mengestimasi arus kas di masa datang dengan the future cash flows by considering all
mempertimbangkan seluruh persyaratan contractual terms in the financial instrument,
kontraktual dalam instrumen keuangan tersebut, except the future credit losses. This calculation
tetapi tidak mempertimbangkan kerugian includes all commissions, fees and other forms
piutang di masa mendatang. Perhitungan ini received by the parties in the contract that are
mencakup seluruh komisi, provisi dan bentuk inseparable from the effective margin,
lain yang diterima oleh para pihak dalam kontrak transaction costs and all other premiums or
yang merupakan bagian tidak terpisahkan dari discounts.
margin efektif, biaya transaksi, dan seluruh
premi atau diskon lainnya.
Pendapatan bagi hasil pembiayaan Mudharabah and Musyarakah financing profit
mudharabah dan musyarakah diakui pada saat sharing income are recognized upon receipt or
diterima atau dalam periode terjadinya hak bagi in a period when the right of profit sharing
hasil sesuai porsi bagi hasil (nisbah) yang occurred in accordance with the agreed profit-
disepakati. sharing portion (nisbah).
ac. Pendapatan jasa asuransi dan beban jasa ac. Insurance service income and insurance
asuransi service expense
Pendapatan jasa asuransi Insurance service income
Pendapatan jasa asuransi entitas anak The insurance service income of the subsidiaries
mencerminkan penyediaan perlindungan dan reflect the provision of coverage and other
layanan lain yang timbul dari sekelompok services arising from a group of insurance
kontrak asuransi dengan jumlah yang contracts at an amount that reflects the
mencerminkan imbalan yang diharapkan consideration expected to be received by the
diterima entitas anak sebagai imbalan atas subsidiaries in exchange for those services.
layanan tersebut.
Pendapatan jasa asuransi dari sekelompok The insurance service income from a group of
kontrak asuransi merupakan bagian yang insurance contracts is the relevant portion for
relevan untuk periode tersebut, yang that period, which is reflected in:
tercerminkan dari:
• Biaya layanan asuransi, tidak termasuk • Insurance service expenses, excluding any
jumlah yang dialokasikan untuk komponen amounts allocated to the loss component of
kerugian dari kewajiban untuk the liability for remaining coverage.
perlindungan yang tersisa.
• Pelepasan Contractual Service Margin • The Contractual Service Margin (CSM)
(CSM). release.
• Jumlah yang terkait dengan arus kas • Amounts related to insurance acquisition
akuisisi asuransi. cash flows.
109
Page 113
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ac. Pendapatan jasa asuransi dan beban jasa ac. Insurance service income and insurance
asuransi (lanjutan) service expense (continued)
Pendapatan jasa asuransi (lanjutan) Insurance service income (continued)
Pelepasan penyesuaian risiko untuk risiko non- The risk adjustment release for non-financial
keuangan, tidak termasuk jumlah yang risk, excluding any amounts allocated to the loss
dialokasikan untuk komponen kerugian dari component of the liability for remaining coverage
kewajiban untuk perlindungan yang tersisa.
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
periode pelaporan. Biaya jasa asuransi meliputi: the reporting period. Insurance service expense
includes:
• Beban akuisisi amortisasi yang terkait • Amortized acquisition expenses related to
dengan 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 • Claims and benefits paid (including claims
(termasuk biaya penyelesaian klaim) handling costs)
• Biaya lain yang secara langsung • Other expenses directly attributable to the
berhubungan dengan penyediaan jasa provision of insurance services
asuransi
Entitas anak mengakui biaya jasa asuransi pada The subsidiaries recognize insurance service
saat terjadinya dan mengukurnya sebesar expenses as they are incurred and measures
jumlah yang dibayarkan atau terutang, serta them at the amount paid or payable, adjusted by
menyesuaikan nilai kini dari estimasi arus kas the present value of expected future cash
keluar masa depan untuk memenuhi kewajiban outflows to fulfill the insurance contract
kontrak asuransi. obligations.
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 assumptions related to mortality, morbidity,
operasional, serta tingkat diskonto yang lapse rates, operating expenses, and discount
mencerminkan nilai waktu atas uang dan risiko rates that reflect the time value of money and
non-keuangan. non-financial risks.
Pendapatan atau beban neto dari kontrak Net income or expense from reinsurance
reasuransi milikan contracts held
Beban neto dari kontrak reasuransi terdiri dari Net expenses from reinsurance contracts
beban jasa reasuransi dikurangi jumlah yang comprise reinsurance service expenses less
dipulihkan dari reasuradur. amounts recovered from reinsurers.
110
Page 114
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ac. Pendapatan jasa asuransi dan beban jasa ac. Insurance service income and insurance
asuransi (lanjutan) service expense (continued)
Pendapatan atau beban neto dari kontrak Net income or expense from reinsurance
reasuransi milikan (lanjutan) contracts held (continued)
Entitas anak menyajikan secara terpisah laporan The subsidiaries present separately on the face
laba rugi jumlah yang diharapkan dapat of the statement of profit or loss the amounts
dipulihkan dari reasuradur, serta alokasi premi expected to be recovered from reinsurers, and
reasuransi yang dibayarkan. Entitas anak an allocation of the reinsurance premiums paid.
menganggap arus kas reasuransi yang The subsidiaries treat reinsurance cash flows
bergantung pada klaim dari kontrak pendasar that are contingent on claims on the underlying
sebagai bagian dari klaim yang diharapkan akan contracts as part of the claims that are
diganti berdasarkan kontrak reasuransi milikan, expected to be reimbursed under the
dan mengecualikan komponen investasi serta reinsurance contract held, and excludes
komisi dari alokasi premi reasuransi yang investment components and commissions from
disajikan pada laporan laba rugi. Jumlah yang an allocation of reinsurance premiums
terkait dengan pemulihan kerugian yang presented on the face of the statement of profit
berkaitan dengan reasuransi kontrak langsung or loss. Amounts relating to the recovery of
yang merugi termasuk sebagai jumlah yang losses relating to reinsurance of onerous direct
dapat dipulihkan dari reasuradur. contracts are included as amounts recoverable
from the reinsurer.
ad. Liabilitas kontrak asuransi dan aset kontrak ad. Insurance contract liabilities and
reasuransi reinsurance contract asset
Kontrak asuransi adalah kontrak yang Insurance contract is a contract issued by
diterbitkan oleh perusahaan asuransi dimana insurance companies which the insurer accepts
perusahaan asuransi menerima risiko asuransi significant insurance risk from the policyholders.
yang signifikan dari pemegang polis. Risiko Significant insurance risk is defined as the
asuransi yang signifikan didefinisikan sebagai possibility that the insurer will be required to pay
kemungkinan bagi perusahaan asuransi untuk substantial benefit to the insured if an insured
membayar manfaat yang signifikan kepada event occurs compared to the minimum benefit
tertanggung apabila suatu kejadian atas risiko payable in a scenario where the insured event
yang diasuransikan terjadi dibandingkan on the risk covered does not occur. Scenarios
dengan manfaat minimum yang akan that are considered are those with commercial
dibayarkan apabila risiko yang diasuransikan substance.
tidak terjadi. Skenario-skenario yang
diperhatikan adalah skenario yang mengandung
unsur komersial.
111
Page 115
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi (lanjutan) ad. Insurance contract liabilities (continued)
Berdasarkan PSAK No. 117, kontrak asuransi Under SFAS No. 117, insurance contracts are
dikelompokkan menjadi kelompok-kelompok aggregated into groups for measurement
untuk tujuan pengukuran. Kelompok kontrak purposes. Groups of insurance contracts are
asuransi ditentukan dengan mengidentifikasi determined by identifying portfolios of insurance
portofolio kontrak asuransi, di mana setiap contracts, where each portfolio comprise group
portofolio terdiri dari kelompok kontrak dengan of contracts with similar risks which are
risiko yang serupa yang dikelola bersama. managed together. The portfolios are further
Portofolio tersebut dibagi lebih lanjut divided based on the profitability of contracts
berdasarkan profitabilitas kontrak menjadi tiga into three categories: onerous contracts,
kategori: kontrak yang merugikan, kontrak yang contracts with no significant risk of becoming
tidak memiliki risiko signifikan untuk menjadi onerous, and the remaining contracts. The
merugikan, dan kontrak yang tersisa. Kontrak insurance contracts are also grouped into
asuransi juga dikelompokkan menjadi kohort annual cohorts (i.e. by year of issue). Portfolios
tahunan (yaitu berdasarkan tahun penerbitan). of reinsurance contracts held are assessed for
Portofolio kontrak reasuransi yang dimiliki dinilai aggregation separately from portfolios of
untuk agregasi secara terpisah dari portofolio insurance contracts issued.
kontrak asuransi yang diterbitkan.
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 estimate of the present value of future cash
depan dalam batas kontrak yang diharapkan flows within the contract boundary that are
akan muncul, serta penyesuaian risiko expected to arise and an explicit risk
eksplisit untuk risiko non-keuangan; dan adjustment for non-financial risk; and
• Contractual Service Margin (CSM) yang • A Contractual Service Margin (CSM) that
mewakili keuntungan yang belum diakui represents the unearned profit at initial
pada pengakuan awal dan akan diakui recognition, which will be recognized as
sebagai pendapatan selama periode jasa revenue over the period during which
asuransi diberikan. insurance services are provided.
112
Page 116
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi (lanjutan) ad. Insurance contract liabilities (continued)
Pengakuan awal dan batasan kontrak (lanjutan) Initial recognition and contract boundary
(lanjutan)
BRI Life dan BRI Insurance mengakui kelompok BRI Life and BRI Insurance recognise groups of
kontrak asuransi yang diterbitkan dari yang insurance contracts issued from the earliest of
paling awal di antara hal-hal berikut: the following:
• Awal periode perlindungan kelompok • The beginning of the coverage period of the
kontrak; 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;
tempo; dan and
• Untuk kelompok kontrak yang merugikan, • For a group of onerous contracts, as soon
segera setelah fakta dan keadaan as 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 contract. The end of the contract boundary is
pada saat BRI Life dan BRI Insurance tidak lagi considered to be at the point when BRI Life and
memiliki hak dan kewajiban substansial BRI Insurance no longer have substantive rights
berdasarkan kontrak asuransi untuk and obligations under the insurance contract to
memberikan layanan atau memaksa pemegang provide services or compel the policyholder to
polis untuk membayar premi. pay premiums.
Liabilitas kepada pemegang polis BRI Life dan Liabilities to policyholders BRI Life and BRI
BRI Insurance dicatat di laporan posisi Insurance are recorded in the consolidated
keuangan konsolidasian sebagai bagian dari statement of financial position as part of “Other
“Liabilitas lain-lain” berdasarkan perhitungan Liabilities” based on actuarial calculations using
aktuaris dengan menggunakan asumsi actuarial assumptions.
aktuarial.
BRI Life dan BRI Insurance memisahkan jumlah BRI Life and BRI Insurance disaggregate the
yang diakui dalam laporan laba rugi dan amounts recognized in the statement of profit or
penghasilan komprehensif lainnya menjadi hasil loss and other comprehensive income into a
jasa asuransi, yang terdiri dari pendapatan insurance service result, comprising insurance
asuransi dan biaya jasa asuransi, serta revenue and insurance service expenses, and
pendapatan atau biaya keuangan asuransi. insurance finance income or expenses.
113
Page 117
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi (lanjutan) ad. Insurance contract liabilities (continued)
Contractual Service Margin (“CSM”) Contractual Service Margin (“CSM”)
CSM disesuaikan pada setiap periode The CSM is adjusted at each subsequent
pelaporan untuk perubahan arus kas masa reporting period for changes in expected future
depan yang diharapkan yang disebabkan oleh cash flows driven by changes in technical
perubahan asumsi teknis atau asumsi estimasi assumptions or best estimate assumptions
terbaik (kematian, morbiditas, umur panjang, (death, morbidity, longevity, surrenders,
lapse atau penarikan, biaya). Namun, jika expenses). However, if negative changes in
perubahan negatif pada arus kas masa depan future discounted cash flows are greater than the
yang didiskontokan lebih besar dari sisa CSM, remaining CSM, the difference is immediately
selisihnya segera diakui dalam laporan laba rugi recognized in the consolidated statement of
dan penghasilan komprehensif lain profit or loss and other comprehensive income
konsolidasian karena kontrak asuransi menjadi as the insurance contract become onerous and
merugi dan CSM tidak boleh negatif. Interest the CSM cannot be negative. Interest is also
juga diakumulasikan pada CSM dengan tingkat accreted on the CSM at rates locked in at initial
bunga yang dikunci pada saat pengakuan awal recognition of a contract (i.e. discount rate used
kontrak (yaitu tingkat diskonto yang digunakan at inception to determine the present value of the
pada saat awal untuk menentukan nilai estimated future cash flows).
sekarang dari arus kas masa depan yang
diperkirakan).
CSM akan released ke laba atau rugi The CSM will be released into profit or loss
berdasarkan unit pertanggungan, based on coverage units, reflecting the quantity
mencerminkan jumlah manfaat yang diberikan of the benefits provided and the expected
dan durasi pertanggungan yang diharapkan dari coverage duration of the remaining contracts in
kontrak yang tersisa dalam kelompok kontrak the insurance group of contract. Given the
asuransi. Mengingat keragaman kontrak variety of insurance contracts, the definition of
asuransi, definisi unit pertanggungan coverage units involves the use of judgment by
melibatkan penggunaan penilaian dengan considering both the level of coverage defined
mempertimbangkan tingkat pertanggungan within the contract based on the maximum of
yang ditetapkan dalam kontrak berdasarkan insurance benefit (e.g. a death benefit,
maksimum manfaat asuransi (misalnya manfaat outstanding loan balance, the policyholders’
meninggal, saldo pinjaman yang belum dibayar, account value plus death benefit, maximum of
nilai akun pemegang polis ditambah manfaat health benefit) and the expected coverage
meninggal, maksimum manfaat kesehatan) dan duration of the contract.
durasi pertanggungan yang diharapkan dari
kontrak.
Arus kas biaya akuisisi asuransi Insurance acquisition cash flows
Arus kas akuisisi asuransi muncul dari biaya Insurance acquisition cash flows arise from the
penjualan, underwriting, dan memulai costs of selling, underwriting and starting a
kelompok kontrak asuransi (yang diterbitkan group of insurance contracts (issued or
atau yang diharapkan akan terbit) yang secara expected to be issued) that are directly
langsung dapat diatribusikan kepada portofolio attributable to the portfolio of insurance
kontrak asuransi yang menjadi bagian dari contracts to which the group belongs.
kelompok tersebut.
114
Page 118
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi (lanjutan) ad. Insurance contract liabilities (continued)
Komponen kerugian Loss components
BRI Life dan BRI Insurance telah BRI Life and BRI Insurance have grouped
mengelompokkan kontrak yang merugikan pada contracts that are onerous at initial recognition
pengakuan awal secara terpisah dari kontrak separately from contracts in the same portfolio
dalam portofolio yang sama yang tidak that are not onerous at initial recognition. Groups
merugikan pada pengakuan awal. Kelompok that were not onerous at initial recognition can
yang tidak merugikan pada pengakuan awal also subsequently become onerous if
juga dapat menjadi merugikan jika asumsi dan assumptions and experience changes. The
pengalaman berubah. Entitas anak telah subsidiaries have 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 a
alokasi sistematis dari perubahan selanjutnya systematic allocation of the subsequent changes
dalam arus kas pemenuhan kepada: in the fulfilment cash flows to: (i) the loss
(i) komponen kerugian; dan (ii) kewajiban untuk component; and (ii) the liability for remaining
perlindungan yang tersisa, tidak termasuk coverage excluding the loss component. The
komponen kerugian. Komponen kerugian juga loss component is also updated for subsequent
diperbarui untuk perubahan selanjutnya dalam changes in estimates of the fulfilment cash flows
estimasi arus kas pemenuhan yang terkait related to future service.
dengan layanan masa depan.
Alokasi sistematis dari perubahan selanjutnya The systematic allocation of subsequent
ke komponen kerugian mengakibatkan jumlah changes to the loss component results in the
total yang dialokasikan ke komponen kerugian total amounts allocated to the loss component
menjadi sama dengan nol pada akhir periode being equal to zero by the end of the coverage
perlindungan dari sekelompok kontrak (karena period of a group of contracts (since the loss
komponen kerugian akan terwujud dalam component will have been materialised in the
bentuk klaim yang terjadi). BRI Life dan BRI form of incurred claims). BRI Life and BRI
Insurance menggunakan proporsi pada Insurance use the proportion on initial
pengakuan awal untuk menentukan alokasi recognition to determine the systematic
sistematis dari perubahan selanjutnya dalam allocation of subsequent changes in future cash
arus kas masa depan antara komponen flows between the loss component and the
kerugian dan kewajiban untuk perlindungan liability for remaining coverage excluding the
yang tersisa, tidak termasuk komponen loss component.
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 are
dicatat sebagai pendapatan atau beban, disertai recorded as income or expense, with a
dengan pengakuan kenaikan atau penurunan corresponding recognition of increase or
liabilitas kepada pemegang polis unit-link di decrease in liability to unit-link policyholders in
laporan laba rugi dan penghasilan komprehensif the statement of profit or loss and other
lain konsolidasian dan liabilitas kepada comprehensive income and liability to unit-link
pemegang polis unit-link di laporan posisi policyholders in the consolidated statement of
keuangan konsolidasian. financial position.
115
Page 119
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi (lanjutan) ad. Insurance contract liabilities (continued)
Pendapatan dan biaya keuangan asuransi Insurance finance income and expense
Pendapatan atau biaya keuangan asuransi Insurance finance income or expenses comprise
terdiri dari perubahan dalam jumlah tercatat dari the change in the carrying amount of the group
kelompok kontrak asuransi yang timbul dari: of 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.
ae. Imbalan kerja ae. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as salaries,
jaminan sosial, cuti jangka pendek, bonus dan social security contributions, short-term leaves,
imbalan non-moneter lainnya diakui selama bonuses, and other non-monetary benefits are
periode jasa diberikan. Imbalan jangka pendek recognized during the period when the services
dihitung sebesar jumlah yang tidak are rendered. Short-term employee benefits are
didiskontokan. calculated using undiscounted amounts.
Program pensiun iuran pasti Defined contribution pension plan
Merupakan iuran kepada dana pensiun sebesar Defined contribution pension plan is the
persentase tertentu gaji pekerja yang menjadi contribution to pension fund at a certain
peserta program pensiun iuran pasti BRI. Iuran percentage of salaries of employees who are
dicadangkan dan diakui sebagai biaya ketika participants of BRI’s defined contribution
jasa telah diberikan oleh pekerja-pekerja pension plan. The contribution is accrued and
tersebut dan pembayaran dikurangkan dari recognized as expense when services have
utang iuran. Iuran terutang dihitung berdasarkan been rendered by the qualified employees and
jumlah yang tidak didiskontokan. actual payments are deducted from the
contribution payable. Contribution payable is
measured using undiscounted amounts.
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya employee benefits
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti penghargaan tanda term employee benefits such as gratuity for
jasa, cuti besar, program kesehatan pasca kerja services, grand leaves and BPJS
BPJS dan program manfaat lain manfaat dana post-employment health program are accrued
tambahan dicadangkan dan diakui sebagai and recognized as expense when services have
biaya ketika jasa telah diberikan oleh pekerja been rendered by these employees. The
yang memenuhi syarat. Imbalan kerja benefits are determined based on BRI’s policy
ditentukan berdasarkan peraturan BRI dan and applicable regulations.
peraturan yang berlaku.
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are determined on an
berdasarkan metode Projected Unit Credit. actuarial basis using the Projected Unit Credit
method.
116
Page 120
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ae. Imbalan kerja (lanjutan) ae. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya (lanjutan) employee benefits (continued)
Pengukuran kembali atas liabilitas (aset) imbalan Remeasurement of net defined benefit liabilities
pasti neto, yang diakui sebagai penghasilan (assets), which is recognized as other
komprehensif lain, terdiri atas: comprehensive income, consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gains and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on defined benefit plan assets,
termasuk jumlah yang dimasukkan dalam excluding amounts that are included in the net
bunga neto atas liabilitas (aset). interest on liabilities (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) Any change in the impact of the asset limit,
termasuk jumlah yang dimasukkan dalam excluding amounts that are included in the
bunga neto atas liabilitas (aset). net interest on the liabilities (assets).
Pengukuran kembali liabilitas (aset) imbalan Remeasurement of net defined benefit liabilities
pasti neto, yang diakui sebagai penghasilan (assets) is recognized as other comprehensive
komprehensif lain yang tidak direklasifikasi ke income which is not reclassified to profit or loss
laba rugi pada periode berikutnya. in the subsequent period.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits, the
biaya jasa kini, biaya bunga neto atas liabilitas current service cost, the net interest expense on
(aset) imbalan pasti neto, dan pengukuran net defined benefit liabilities (assets), and the
kembali liabilitas (aset) imbalan pasti neto remeasurement of net defined benefit liabilities
langsung diakui pada laporan laba rugi dan (assets) are recognized immediately in the
penghasilan komprehensif lain konsolidasian current period consolidated statement of profit or
periode berjalan. loss and other comprehensive income.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognized as expense at
tanggal yang lebih awal antara ketika the earlier date between the occurrence of the
amandemen atau kurtailmen program terjadi, amendment or curtailment program and when
dan ketika biaya restrukturisasi atau pesangon the restructuring or severance costs are
diakui, sehingga biaya jasa lalu yang belum recognized, therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan diakui cost can no longer be deferred and recognized
selama periode vesting masa depan. over the future vesting period.
af. Opsi saham af. Stock option
Biaya kompensasi saham pada tanggal The stock compensation cost at the issuance
penerbitan dihitung berdasarkan nilai wajar dari date is calculated based on the fair value of the
opsi saham tersebut dan diakui dalam akun stock options and recognized in “Salaries and
“Beban Tenaga Kerja dan Tunjangan” Employee Benefits Expense” based on the cliff-
berdasarkan program hak yang diakui pada vesting scheme using the straight-line method
tahun berjalan (cliff-vesting scheme) dengan over the vesting period. The accumulation of
metode garis lurus selama masa tunggu (vesting stock compensation cost is recognized as “stock
period). Akumulasi dari biaya kompensasi option” in equity. The fair values of the stock
saham diakui sebagai “opsi saham” dalam options are assesed using the Black-Scholes
bagian ekuitas. Nilai wajar dari opsi saham option pricing model. The fair values of the stock
tersebut dinilai dengan menggunakan model options are assesed using the Black-Scholes
penentuan harga opsi Black-Scholes. option pricing model.
117
Page 121
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ag. Laba per lembar saham ag. Earnings per share
Laba per lembar saham dasar dihitung dengan Basic earnings per share is calculated by
membagi laba periode berjalan yang dividing the income for the period attributable to
diatribusikan kepada Entitas Induk (BRI) dengan the Parent Entity (BRI) with the weighted
jumlah rata-rata tertimbang saham yang average number of issued and fully paid shares
ditempatkan dan disetor penuh pada periode during the related period.
yang bersangkutan.
Laba per lembar saham dilusian dihitung setelah Diluted earnings per share is calculated after
melakukan penyesuaian yang diperlukan making the necessary adjustments to the
terhadap jumlah rata-rata tertimbang saham weighted average number of ordinary shares
biasa yang beredar. outstanding.
ah. Transaksi dan saldo dalam mata uang asing ah. Foreign currency transactions and balances
BRI dan entitas anaknya menyelenggarakan BRI and its subsidiaries maintain their
catatan akuntansi dalam Rupiah. Transaksi accounting records in Indonesian Rupiah.
yang melibatkan mata uang asing dicatat pada Transactions involving foreign currency are
nilai tukar pada saat terjadinya transaksi. Pada recorded at the prevailing exchange rates at the
tanggal-tanggal 31 Maret 2026 dan 31 time of the transactions. As of March 31, 2026
Desember 2025, semua aset dan liabilitas and December 31, 2025, all foreign currency
moneter dalam mata uang asing dijabarkan ke denominated monetary assets and liabilities are
dalam Rupiah dengan menggunakan kurs spot translated into Rupiah using the Refinitiv Eikon
Refinitiv Eikon pada pukul 15.00 WIB (Waktu spot rates at 3.00 p.m. WIB (Western Indonesian
Indonesia bagian Barat). Keuntungan atau Time). The resulting gains or losses are
kerugian yang timbul dibebankan pada laporan recognized in the consolidated statement of
laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian.
Nilai tukar yang digunakan untuk menjabarkan The exchange rates used in the translation of
mata uang asing ke dalam Rupiah adalah foreign currency amounts into Rupiah are as
sebagai berikut (nilai penuh): follows (full amount):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
1 Dolar Amerika Serikat 16.994,50 16.675,00 1 United States Dollar
1 Pound Sterling Inggris 22.442,09 22.439,55 1 Great Britain Pound Sterling
1 Yen Jepang 106,46 106,50 1 Japanese Yen
1 Euro Eropa 19.496,94 19.571,45 1 European Euro
1 Dolar Hong Kong 2.168,03 2.142,30 1 Hong Kong Dollar
1 Riyal Arab Saudi 4.529,50 4.446,50 1 Saudi Arabian Riyal
1 Dolar Singapura 13.174,55 12.965,05 1 Singaporean Dollar
1 Ringgit Malaysia 4.204,48 4.108,16 1 Malaysian Ringgit
1 Dolar Australia 11.669,27 11.152,24 1 Australian Dollar
1 Renminbi 2.459,00 2.385,00 1 Renminbi
1 Baht Thailand 517,11 529,20 1 Thailand Baht
1 Franc Swiss 21.247,12 21.026,42 1 Swiss Franc
1 Dolar Kanada 12.196,87 12.167,54 1 Canadian Dollar
1 Dolar Brunei Darussalam 13.174,54 12.965,05 1 Bruneian Dollar
1 Kroner Denmark 2.609,66 2.620,58 1 Danish Krone
1 Won Korea Selatan 11,12 11,56 1 South Korean Won
1 Dolar Selandia Baru 9.714,06 9.625,65 1 New Zealand Dollar
1 Kina Papua Nugini 3.934,27 3.918,66 1 Papua New Guinean Kina
1 Dirham Uni Emirat Arab 4.627,00 4.540,50 1 United Arab Emirates Dirham
1 Kroner Swedia 1.779,29 1.809,27 1 Swedish Krone
1 Kroner Norwegia 1.737,68 1.657,85 1 Norwegian Krone
1 Rupee India 180,76 185,50 1 Indian Rupee
1 Peso Filipina 279,78 283,00 1 Phillipine Peso
1 Dolar Taiwan Baru 530,00 530,99 1 New Taiwanese Dollar
1 Dong Vietnam 0,65 0,63 1 Vietnamese Dong
118
Page 122
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ai. Penjabaran laporan keuangan Kantor ai. Translation of the financial statements of
Cabang dan Perwakilan di luar negeri Overseas Branch and Representative Office
BRI memiliki 1 (satu) Entitas Anak di Hong Kong, BRI has 1 (one) Subsidiary in Hong Kong, 5
5 (lima) Kantor Cabang di New York, Cayman (five) Branch Offices in New York, Cayman
Islands, Singapura, Timor-Leste dan Taipei serta Islands, Singapore, Timor-Leste and Taipei and
1 (satu) Kantor Perwakilan di luar negeri yang 1 (one) Representative Office in Hong Kong
berlokasi di Hong Kong yang merupakan entitas which are considered as separate foreign
asing yang terpisah. entities.
Untuk tujuan penggabungan laporan keuangan For consolidated financial statement purposes,
konsolidasian, seluruh akun entitas anak, kantor all accounts of subsidiary, overseas branch and
cabang dan perwakilan di luar negeri dijabarkan representative offices are translated into Rupiah
dalam Rupiah dengan kurs sebagai berikut: with the following exchange rates:
a) Aset dan liabilitas serta komitmen dan a) Assets and liabilities, as well as
kontinjensi menggunakan kurs spot Refinitiv commitments and contingencies - use
Eikon pada pukul 15.00 WIB pada tanggal Refinitiv Eikon spot rates at 3.00 p.m. WIB
laporan posisi keuangan. on the statement of financial position date.
b) Pendapatan, beban, laba dan rugi b) Income, expenses, gains and losses - use
menggunakan kurs tengah rata-rata yang the average middle rate prevailing in the
berlaku pada bulan yang bersangkutan. related month. The year-end balances is the
Saldo akhir periode merupakan sum of the monthly balances of income,
penjumlahan saldo bulanan pendapatan, expenses, gains and losses during the year.
beban, laba dan rugi selama tahun yang
bersangkutan.
c) Modal saham dan tambahan modal disetor c) Equity - capital stock and additional paid-in
menggunakan kurs historis. capital use historical rates.
d) Laporan arus kas menggunakan kurs spot d) Statement of cash flows - use the Refinitiv
Refinitiv Eikon pada pukul 15.00 WIB pada Eikon spot rates at 3.00 p.m. WIB on the
tanggal laporan posisi keuangan, kecuali statement of financial position date, except
pos-pos laba rugi yang menggunakan kurs for the profit and loss accounts which use
tengah rata-rata dan pos-pos ekuitas yang middle rates and equity accounts which use
menggunakan kurs historis. historical rates.
Selisih yang timbul dari proses penjabaran The difference arising from the translation
laporan keuangan tersebut disajikan di process of the financial statements are
kelompok ekuitas sebagai “Selisih kurs karena presented in equity as “Differences arising from
penjabaran laporan keuangan dalam mata uang the translation of foreign currency financial
asing”. statements”.
aj. Instrumen derivatif aj. Derivatives instruments
Instrumen keuangan derivatif dinilai dan diakui di Derivatives financial instruments are assessed
laporan posisi keuangan konsolidasian pada and recognized in the consolidated statement of
nilai wajar. Setiap kontrak derivatif dicatat financial position at fair value. Each derivatives
sebagai aset apabila memiliki nilai wajar positif contract is recorded as asset when the fair value
dan sebagai liabilitas apabila memiliki nilai wajar is positive and as liability when the fair value is
negatif. negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivatives receivable and payable are
sebagai aset dan liabilitas keuangan yang diukur classified as financial assets and liabilities
pada nilai wajar melalui laba rugi. measured at fair value through profit or loss.
119
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
aj. Instrumen derivatif (lanjutan) aj. Derivatives instruments (continued)
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value changes
perubahan nilai wajar diakui dalam laporan laba are recognized in the consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian.
Nilai wajar instrumen derivatif ditentukan diskonto The fair value of derivatives instruments are
arus kas dan model penentu harga atau harga determined based on discounted cash flows
yang diberikan oleh broker (quoted price) atas and pricing models or quoted prices from the
instrumen lainnya yang memiliki karakteristik brokers of other instruments with similar
serupa, yang mengacu pada PSAK No. 113: characteristics, which refers to SFAS No. 113:
”Pengukuran Nilai Wajar” (Catatan 2c). "Fair Value Measurement" (Note 2c).
Derivatif melekat tidak lagi dipisahkan dari Embedded derivatives are no longer separated
kontrak utama non-derivatif yang merupakan from major non-derivative contracts which are
aset keuangan/liabilitas keuangan, BRI dan financial assets/financial liabilities, the Bank and
entitas anak mengklasifikasikan aset/liabilitas its subsidiaries classify financial assets/liabilities
keuangan secara keseluruhan berdasarkan as a whole based on its business model and
model bisnis dan jangka waktu kontraktualnya contractual term as disclosed in Note 2c.
sebagaimana diungkapkan dalam Catatan 2c.
ak. Perpajakan ak. Taxation
Beban pajak tahun berjalan ditetapkan Current tax expense is determined based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current year.
tahun berjalan. Aset dan liabilitas pajak Deferred tax assets and liabilities are recognized
tangguhan diakui atas perbedaan temporer aset for temporary differences between the
dan liabilitas antara pelaporan komersial dan commercial and the fiscal reporting of assets
pajak pada setiap tanggal pelaporan. and liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and
dan saldo rugi fiskal yang belum uncompensated tax loss balance to the extent
dikompensasikan, sepanjang perbedaan that it is probable that the temporary differences
temporer dan rugi fiskal yang belum and uncompensated tax loss balance will be
dikompensasikan tersebut dapat dimanfaatkan utilized to deduct the future taxable profit.
untuk mengurangi laba fiskal pada masa yang
akan datang.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying value of deferred tax assets is
pada setiap tanggal posisi keuangan dan nilai reviewed at each financial position date and is
tercatat aset pajak tangguhan tersebut reduced if it is no longer probable that sufficient
diturunkan apabila tidak lagi terdapat taxable profits will be available to compensate
kemungkinan besar bahwa laba fiskal yang part or all of the benefit of the deferred tax
memadai akan tersedia untuk mengompensasi assets.
sebagian atau semua manfaat aset pajak
tangguhan.
120
Page 124
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ak. Perpajakan (lanjutan) ak. Taxation (continued)
Aset dan kewajiban pajak tangguhan diukur Deferred tax assets and liabilities are measured
berdasarkan tarif pajak yang berlaku pada tahun based on the tax rates that are expected to apply
saat aset direalisasikan atau liabilitas on the year when the asset is realized or the
diselesaikan berdasarkan peraturan perpajakan liability is settled based on the tax regulations
yang berlaku atau yang secara substantif telah that have been enacted or substantively enacted
diberlakukan pada tanggal laporan posisi at the statement of financial position date. The
keuangan. Pengaruh pajak terkait dengan tax effect related to the provisions for and/or
penyisihan untuk dan/atau pembalikan seluruh reversals of all temporary differences during the
perbedaan temporer selama tahun berjalan, year, including the effect of change in tax rates,
termasuk pengaruh perubahan tarif pajak, diakui are recognized as “Deferred Income Tax Benefit
sebagai “Manfaat (Beban) Pajak Penghasilan (Expense)” and included in the net income or
Tangguhan” dan termasuk dalam laba atau rugi loss for the year, except for transactions
neto tahun berjalan, kecuali untuk transaksi- previously charged or credited directly to equity.
transaksi yang sebelumnya telah langsung
dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded
diakui pada saat penetapan pajak diterima atau when the tax assessment is received or, if the
jika BRI dan entitas anak mengajukan BRI and subsidiaries submitted an appeal, when
keberatan, pada saat keputusan atas keberatan the decision on the appeal is determined.
telah ditetapkan.
Untuk setiap entitas yang dikonsolidasi, For each of the consolidated entity, the tax
pengaruh pajak atas perbedaan temporer dan effects on temporary differences and
akumulasi rugi pajak, yang masing-masing accumulated tax loss, which can be either asset
dapat berupa aset atau liabilitas, disajikan dalam or liability, are presented in the net amounts for
jumlah neto untuk masing-masing entitas each of the entity.
tersebut.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities on deferred tax and current
pajak kini dapat saling hapus apabila terdapat tax can be offset if there is a legal enforceable
hak yang berkekuatan hukum untuk melakukan right to offset.
saling hapus.
al. Informasi segmen al. Segment information
Segmen adalah bagian yang dapat dibedakan Segment is a distinguishable component of the
dari BRI dan entitas anak yang terlibat baik BRI and subsidiaries that engaged either in
dalam menyediakan produk tertentu (segmen providing certain products (operational
operasi), maupun dalam menyediakan produk segment), or in providing products within
dalam lingkungan ekonomi tertentu (segmen a particular economic environment
geografis), yang memiliki risiko dan imbalan (geographical segment), which is subject to
yang berbeda dengan segmen lainnya. risks and rewards that are different from those
of other segments.
Pendapatan, beban, hasil, aset dan liabilitas The segment income, expenses, results,
segmen mencakup item-item yang dapat assets and liabilities include items directly
diatribusikan langsung kepada suatu segmen attributable to a segment as well as those that
serta hal-hal yang dapat dialokasikan dengan can be allocated on an appropriate basis to that
dasar yang sesuai kepada segmen tersebut. segment. The segment items are determined
Item-item segmen ditentukan sebelum saldo dan before intercompany balances and
transaksi antar kelompok usaha, dieliminasi transactions are eliminated as part of
sebagai bagian dari proses konsolidasi. consolidation process.
121
Page 125
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
al. Informasi segmen (lanjutan) al. Segment information (continued)
BRI dan entitas anak menyajikan segmen usaha BRI and subsidiaries present operational
berdasarkan laporan internal konsolidasian yang segments based on the internal consolidated
disajikan kepada pengambil keputusan report that is presented to the Board of
operasional yaitu Direksi. Directors as the operational decision maker.
BRI telah mengidentifikasi dan mengungkapkan BRI has identified and disclosed financial
informasi keuangan berdasarkan kegiatan bisnis information based on main business
utama (segmen operasi) yang terbagi atas (operational segments) classified into micro,
kelompok mikro, ritel, korporasi, lainnya dan retail, corporate and others as well as
entitas anak, serta berdasarkan segmen subsidiaries, and based on geographical
geografis. segments.
Segmen geografis meliputi penyediaan barang The geographical segment includes provision
maupun jasa di dalam lingkungan ekonomi of products or services within a particular
tertentu yang memiliki risiko serta tingkat economic environment with different risks and
pengembalian yang berbeda dengan segmen returns compared to other operating segments
operasi lainnya yang berada dalam lingkungan in other economic environments. BRI’s
ekonomi lain. Segmen geografis BRI adalah geographical segments are Indonesia, United
berdasarkan wilayah Indonesia, Amerika States of America, Hong Kong, Singapore,
Serikat, Hong Kong, Singapura, Timor-Leste dan Timor-Leste, and Taiwan.
Taiwan.
am. Pendapatan dan beban penjualan emas am. Gold Sales revenue and expenses
Pendapatan dari penjualan emas diakui pada Revenue from the sale of gold is recognized
saat kewajiban pelaksanaan dipenuhi entitas when the performance obligation is satisfied by
anak pada waktu tertentu, yaitu pada saat the subsidiary at the point in time when the
pengendalian atas barang telah berpindah control of goods has been transferred to the
kepada pelanggan. Pendapatan bisnis emas customer. Revenue on gold business is also
juga diakui ketika suatu produk telah diserahkan recognized when the product delivered to
kepada pelanggan atau memenuhi skema customers or has met the criteria of “bill and
“penjualan ketika pengiriman ditunda”. hold” scheme. The revenue recognition adopted
Pengakuan pendapatan tersebut menerapkan SFAS No. 115, “Revenue from Contract with
PSAK No. 115, “Pendapatan dari Kontrak Customer”. Revenue is shown net of value
dengan Pelanggan”. Pendapatan disajikan neto added tax, returns, rebates and discounts.
setelah dikurangi pajak pertambahan nilai, retur, Expenses are recognized as incurred.
potongan harga dan diskon. Beban diakui pada
saat terjadinya.
an. Saham treasuri an. Treasury stock
Instrumen ekuitas BRI yang diperoleh kembali Reacquired BRI equity instruments (treasury
(saham treasuri) diakui pada harga perolehan stocks) are recognized at reacquisition price and
kembali dan dikurangi dari ekuitas. Tidak ada deducted from equity. No gain or loss is
laba atau rugi yang diakui pada laba rugi atas recognized in profit or loss on the acquisition,
perolehan, penjualan kembali, penerbitan atau resale, issuance or cancellation of BRI equity
pembatalan dari instrumen ekuitas BRI. Selisih instruments. The difference between the
antara jumlah tercatat dan penerimaan, bila carrying amount and receipts, if reissued, is
diterbitkan kembali, diakui sebagai bagian dari recognized as part of additional paid-in capital in
tambahan modal disetor pada ekuitas. equity.
122
Page 126
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Kegiatan usaha bullion ao. Bullion business activities
Pinjaman modal kerja emas adalah pinjaman Gold working capital loan represents gold loans
dalam bentuk emas yang diberikan kepada provided to customer, sourced from gold
nasabah, yang bersumber dari deposito emas. deposits. Upon transfer of ownership to the
Setelah kepemilikan dialihkan kepada borrower, the subsidiary no longer retains the
peminjam, Entitas Anak tidak lagi memiliki hak right to use the gold. Accordingly, the gold
untuk menggunakan emas tersebut. Oleh working capital loan balance is recognized as
karena itu, pinjaman modal kerja emas diakui other assets and measured at fair value,
sebagai aset lain-lain dan diukur pada nilai determined using the spot market price of gold
wajar, yang ditentukan dengan menggunakan multiplied by the quantity of gold lent.
harga pasar spot emas dikalikan dengan Settlement occurs when the borrower returns
kuantitas emas yang dipinjamkan. an equivalent quantity of gold in accordance
Penyelesaian terjadi ketika nasabah with the loan agreement.
mengembalikan jumlah emas yang setara
sesuai dengan perjanjian pinjaman.
Aset deposito emas merupakan simpanan Gold deposit assets represent gold deposits in
emas dimana saldo emas dapat dimanfaatkan which the gold balance can be utilized by the
oleh entitas anak untuk disalurkan ke produk subsidiary for disbursement to gold financing
pembiayaan emas dan/atau perdagangan and/or gold trading products within a specified
emas dalam periode tertentu, sesuai dengan period, in accordance with the terms and
syarat dan ketentuan perjanjian deposito awal, conditions of the initial deposit agreement,
di mana penarikan hanya dapat dilakukan where withdrawal can only be made under
berdasarkan syarat yang disepakati. Entitas certain agreed terms. The subsidiary performs
anak melakukan perhitungan nilai wajar untuk fair value measurement for gold assets
aset atas emas yang diterima dari nasabah. received from customers. The valuation
Selisih valuasi harga emas atas pengukuran difference on gold prices arising from
kembali aset deposito emas diakui dalam laba remeasurement of assets is recognized in profit
rugi. or loss.
Utang deposito emas adalah liabilitas yang Gold deposit payables is a liability of the
dimiliki oleh entitas anak kepada nasabah atas subsidiary to customers for gold that has been
emas yang dititipkan atau didepositokan, di entrusted or deposited, whereby the subsidiary
mana entitas anak berkewajiban untuk is obliged to return the gold in the same quantity
mengembalikan emas dalam jumlah dan kadar and purity to the customers upon maturity. The
yang sama kepada nasabah pada saat jatuh subsidiary performs fair value measurement for
tempo. Entitas anak melakukan perhitungan liabilities arising from the obligation to return
nilai wajar untuk liabilitas yang timbul dari gold received from customers. The valuation
kewajiban untuk mengembalikan emas yang difference on gold prices arising from
diterima dari nasabah. Selisih valuasi harga remeasurement of liabilities is recognized in
emas atas pengukuran kembali liabilitas diakui profit or loss.
dalam laba rugi.
Pendapatan dari penjualan emas yang berasal Revenue from gold sold derived from the bullion
dari bisnis bullion diakui secara neto business is recognized net after deducting the
dikurangkan dengan harga pokok penjualan cost of gold sold.
emas.
123
Page 127
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Kegiatan usaha bullion (lanjutan) ao. Bullion business activities (conitinued)
Uang muka pembelian emas bullion trading Advance for gold bullion trading purchase
adalah pembayaran yang dilakukan oleh entitas represents payments made by the subsidiary
anak sebelum memperoleh barang atau jasa, prior to the receipt of goods or services, in
sehubungan dengan pelaksanaan perjanjian accordance with the agreed gold purchase
pembelian emas yang telah disepakati, dimana contracts, under which the subsidiary is entitled
entitas anak memiliki hak untuk menerima to receive the gold in accordance with the
emas sesuai dengan ketentuan kontrak yang contractual terms.
berlaku.
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan estimates and assumptions
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial
BRI dan entitas anak mengharuskan statement for BRI and subsidiaries requires
manajemen untuk membuat pertimbangan, management to make judgments, estimates
estimasi dan asumsi yang mempengaruhi and assumptions that affect the reported
jumlah yang dilaporkan dari pendapatan, beban, amounts of income, expenses, assets and
aset dan liabilitas, dan pengungkapan atas liabilities, and the disclosure of contingent
liabilitas kontinjensi pada akhir periode liabilities, at the end of the reporting period.
pelaporan. Ketidakpastian mengenai asumsi Uncertainty about these assumptions and
dan estimasi tersebut dapat mengakibatkan estimates could result in material adjustments
penyesuaian material terhadap nilai tercatat aset to the carrying amounts of the assets and
dan liabilitas dalam periode pelaporan liabilities in the subsequent reporting periods.
berikutnya.
Pertimbangan Judgements
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by
dalam rangka penerapan kebijakan akuntansi management in applying BRI and subsidiaries’
BRI dan entitas anak yang memiliki pengaruh accounting policies that have the most
paling signifikan atas jumlah yang diakui dalam significant effects on the amounts recognized in
laporan keuangan konsolidasian BRI dan entitas the consolidated financial statement for BRI
anak sebagai berikut: and subsidiaries, as follows:
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities in which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dapat dikategorikan financial statement are classified within fair
pada level hierarki nilai wajar, berdasarkan value hierarchy, based on the lowest level of
tingkatan input terendah yang signifikan atas input that is significant to the overall fair value
pengukuran nilai wajar secara keseluruhan: measurement:
• Level 1 : Harga kuotasian (tanpa • Level 1 : Quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk active markets for identical
aset atau liabilitas yang identik assets or liabilities accessible at
yang dapat diakses pada tanggal the measurement date.
pengukuran.
• Level 2 : Input selain harga kuotasian • Level 2 : Inputs other than quoted prices
yang termasuk dalam level 1 included in level 1 for the assets
yang dapat diobservasi untuk and liabilities, which is directly or
aset dan liabilitas, baik secara indirectly observable.
langsung atau tidak langsung.
• Level 3 : Input yang tidak dapat • Level 3 : Unobservable inputs for the
diobservasi untuk aset dan assets and liabilities
liabilitas.
124
Page 128
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Pertimbangan (lanjutan) Judgements (continued)
Kontinjensi Contingencies
Manajemen BRI dan entitas anak sedang terlibat The management of BRI and subsidiaries are
dalam proses hukum. Perkiraan biaya currently involved in legal proceedings. The
kemungkinan bagi penyelesaian klaim telah estimates of the probable cost for the settlement
dikembangkan melalui konsultasi dengan of claims have been developed through
bantuan konsultan hukum BRI dan entitas anak consultation with the aid of the legal consultant
didasarkan pada analisis hasil yang potensial. of BRI and subsidiaries and are based on the
Manajemen BRI dan entitas anak tidak analysis of potential results. BRI and
berkeyakinan bahwa hasil dari hal ini akan subsidiaries’ management does not believe that
mempengaruhi hasil usaha. Besar the outcome of this matter will affect the results
kemungkinan, bagaimanapun, bahwa hasil of operations. It is probable, however, that
operasi di masa depan dapat secara material future results of operations could be materially
terpengaruh oleh perubahan dalam estimasi affected by changes in the estimates or
atau efektivitas dari strategi yang terkait dengan effectiveness of the strategies related to these
hal tersebut. proceedings.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources for estimates uncertainty at
pelaporan yang memiliki risiko untuk dapat the reporting date that have a risk of causing
menyebabkan penyesuaian yang material a material adjustment to the carrying amounts of
terhadap nilai tercatat aset dan liabilitas untuk assets and liabilities for the subsequent year are
tahun berikutnya seperti yang diungkapkan di disclosed below. BRI and subsidiaries based its
bawah ini. BRI dan entitas anak mendasarkan assumptions and estimates used on the
asumsi dan estimasi yang digunakan pada parameters available when the consolidated
parameter yang tersedia pada saat laporan financial statement were prepared.
keuangan konsolidasian disusun.
Asumsi dan situasi mengenai perkembangan Assumptions and circumstances regarding future
masa depan dapat berubah akibat perubahan developments may change due to market
pasar atau situasi yang timbul di luar kendali BRI changes or circumstances arising beyond the
dan entitas anak. Perubahan tersebut control of BRI and subsidiaries. These changes
dicerminkan dalam asumsi yang digunakan are reflected in the assumptions used when they
pada saat terjadinya. occur.
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans, sharia
yang diberikan, pinjaman syariah serta piutang loans and finance lease receivables
sewa pembiayaan
Manajemen BRI dan entitas anak menelaah The management of BRI and subsidiaries review
portofolio kredit yang diberikan, pinjaman its loans, sharia loans and finance lease
syariah serta piutang sewa pembiayaan setiap receivables portfolio to assess impairment on an
tahun, untuk menilai penurunan nilai dengan annual basis by updating the allowance for
memperbarui cadangan kerugian penurunan impairment losses formed during the required
nilai yang dibentuk selama periode yang period based on the continuing analysis and
diperlukan berdasarkan analisis berkelanjutan monitoring of individual accounts by the loan
dan pemantauan terhadap rekening individual officers.
oleh petugas terkait.
125
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Dalam menentukan apakah penurunan nilai In determining whether impairment loss should
harus dibentuk dalam laporan laba rugi dan be formed in the consolidated statement of profit
penghasilan komprehensif lain konsolidasian, or loss and other comprehensive income, BRI
BRI dan entitas anak membuat penilaian, and subsidiaries assess for any observable data
apakah terdapat data yang dapat diobservasi indicating the existence of measurable decrease
yang menunjukkan bahwa terdapat penurunan in the estimated future cash flows from loan
yang dapat diukur dalam laporan perkiraan arus portfolio before the decrease could be
kas masa depan dari portofolio pinjaman individually identified in the portfolio.
sebelum penurunan tersebut dapat diidentifikasi
secara individual dalam portofolio tersebut.
Bukti seperti ini termasuk data yang dapat This evidence may include observable data
diobservasi yang menunjukkan bahwa terjadi indicating that there has been adverse change in
perubahan yang merugikan pada status the payment status of the borrower group, or
pembayaran kelompok peminjam, atau kondisi national or local economic conditions that
ekonomi nasional atau lokal yang berkorelasi correlate with the default on assets in the group.
dengan wanprestasi atas aset dalam kelompok. BRI and subsidiaries use estimates in
BRI dan entitas anak menggunakan perkiraan determining the amount and timing of future cash
dalam menentukan jumlah dan waktu dari arus flows when determining the level of allowance for
kas masa depan ketika menentukan tingkat impairment losses required. These estimations
cadangan kerugian yang diperlukan. Estimasi are based on assumptions of several factors and
tersebut didasarkan pada asumsi mengenai actual results may differ resulting in changes in
sejumlah faktor dan hasil aktual yang dapat the amount of allowance for impairment losses in
berbeda, yang mengakibatkan perubahan the future.
terhadap jumlah cadangan kerugian di masa
yang akan datang.
Penurunan nilai untuk efek-efek Impairment of securities
Manajemen BRI menentukan bahwa efek-efek The management of BRI determines that
memiliki kriteria penurunan nilai yang sama securities are impaired based on the same
dengan aset keuangan yang dicatat pada biaya criteria as for financial assets recorded at
perolehan diamortisasi. amortized cost.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
BRI dan entitas anak mengevaluasi penurunan BRI and subsidiaries assess impairment of non-
nilai aset non-keuangan apabila terdapat financial assets whenever events or changes in
kejadian atau perubahan keadaan yang circumstances indicate that the carrying amount
mengindikasikan bahwa nilai tercatat aset non- of non-financial asset may not be recoverable.
keuangan tidak dapat dipulihkan kembali. The factors that are considered important which
Faktor-faktor penting yang dapat menyebabkan may lead to impairment assessment are as
penelaahan penurunan nilai adalah sebagai follow:
berikut:
a) Performa yang tidak tercapai secara a) Significant underperformance against
signifikan terhadap ekspektasi historis atau historical expectation or projection of
proyeksi hasil operasi di masa yang akan operating results in the future;
datang;
b) Perubahan yang signifikan dalam cara b) Significant changes in the manner of use of
penggunaan aset atau strategi bisnis the assets or the overall business strategy;
secara keseluruhan; dan and
c) Industri atau tren ekonomi yang secara c) Significant negative industry or economic
signifikan bernilai negatif. trends.
126
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan estimates and assumptions
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Manajemen BRI dan entitas anak mengakui The management of BRI and subsidiaries
kerugian penurunan nilai apabila nilai tercatat recognizes an impairment loss if the carrying
aset melebihi nilai yang dapat dipulihkan. amount of an asset exceeds its recoverable
Jumlah terpulihkan adalah nilai yang lebih tinggi amount. The recoverable amount is the higher
antara nilai wajar dikurang biaya pelepasan amount between the fair value less the costs of
dengan nilai pakai aset (atau unit penghasil kas). disposal and the use of asset value (or cash-
Jumlah terpulihkan diestimasi untuk aset generating unit). The recoverable amounts are
individual atau, jika tidak memungkinkan, untuk estimated for individual assets or, if not possible,
unit penghasil kas yang mana aset tersebut for the cash-generating unit to which the asset
merupakan bagian daripada unit tersebut. belongs to the unit.
Pengakuan aset pajak tangguhan Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk seluruh saldo Deferred tax assets are recognized for all
rugi fiskal yang belum digunakan dalam hal unused tax losses to the extent that it is probable
terdapat kemungkinan bahwa penghasilan kena that the taxable income will be available to be
pajak akan tersedia untuk dikompensasi compensated against the losses that can be
terhadap kerugian yang dapat digunakan. used. Significant management judgment is
Pertimbangan manajemen yang signifikan required to determine the amount of deferred tax
diperlukan untuk menentukan jumlah aset pajak assets that can be recognized, in accordance
tangguhan yang dapat diakui, sesuai dengan with the timing and amount of future taxable
saat dan jumlah penghasilan kena pajak di masa income in line with tax planning strategies.
mendatang seiring dengan strategi perencanaan
pajak.
BRI dan entitas anak menelaah aset pajak BRI reviews its deferred tax assets at each
tangguhan pada setiap tanggal laporan posisi statement of financial position date and reduces
keuangan dan mengurangi jumlah tercatat the carrying amount to the extent that it is no
dalam hal tidak adanya lagi kemungkinan bahwa longer probable that sufficient taxable income
penghasilan kena pajak yang cukup akan will be available to compensate part or all of the
tersedia untuk mengompensasi sebagian atau deferred tax assets.
seluruh aset pajak tangguhan.
Nilai kini atas imbalan kerja Present value of employee benefits
Biaya atas program pensiun dan imbalan pasca The cost of defined pension plan and other post
kerja lainnya ditentukan dengan perhitungan employment benefits is determined using
aktuaris. Perhitungan aktuaris melibatkan actuarial valuations. The actuarial valuation
penggunaan asumsi mengenai tingkat diskonto, involves the use of assumptions regarding
tingkat pengembalian yang diharapkan dari discount rates, expected rates of return on
aset, kenaikan gaji di masa depan, tingkat assets, future salary increases, mortality rates
kematian dan tingkat kecacatan. Dikarenakan and disability rates. Due to the long-term nature
program tersebut memiliki sifat jangka panjang, of these plans, then the estimates are subject to
maka perkiraan tersebut memiliki ketidakpastian significant uncertainty.
yang signifikan.
127
Page 131
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Kontrak asuransi Insurance contract
BRI Life dan BRI Insurance mendasarkan BRI Life and BRI Insurance based its
asumsi dan estimasinya pada parameter yang assumptions and estimates on parameters
tersedia saat laporan keuangan disusun. available when the financial statements were
Namun, keadaan yang ada dan asumsi tentang prepared. Existing circumstances and
perkembangan di masa depan dapat berubah assumptions about future developments,
akibat perubahan pasar atau keadaan yang however, may change due to market changes
muncul di luar kendali BRI Life dan BRI or circumstances arising that are beyond the
Insurance. Perubahan semacam itu akan control of BRI Life and BRI Insurance. Such
tercermin dalam asumsi saat perubahan changes are reflected in the assumptions when
tersebut terjadi. they occur.
Sejak 1 Januari 2025 Since January 1, 2025
PSAK No. 117 berlaku untuk kontrak asuransi SFAS No. 117 applies to insurance contracts
yang diterbitkan, kontrak reasuransi yang issued, reinsurance contracts issued (inward
diterbitkan (bisnis masuk), kontrak reasuransi business), reinsurance contracts held (outward
yang dimiliki (bisnis keluar), dan kontrak business) and investment contracts with
investasi dengan fitur partisipasi diskresioner, discretionary participation features provided the
asalkan BRI Life dan BRI Insurance juga BRI Life and BRI Insurance also issues
menerbitkan kontrak asuransi. insurance contracts.
Contractual Service Margin (“CSM”) Contractual Service Margin (“CSM”)
BRI Life dan BRI Insurance melakukan estimasi BRI Life and BRI Insurance make significant
signifikan dalam pengukuran Contractual estimates in measuring the Contractual Service
Service Margin (CSM) dalam penilaian liabilitas Margin (CSM). The CSM represents the
asuransi. CSM mewakili laba yang belum unearned profit for insurance contracts and is
direalisasi atas kontrak asuransi dan systematically amortized over the coverage
diamortisasi secara sistematis selama periode period.
pertanggungan.
Estimasi yang digunakan dalam penentuan The estimates used in determining the CSM
CSM mencakup proyeksi arus kas masa depan, include Projections of future cash flows,
asumsi tingkat diskonto, estimasi penyesuaian discount rate assumptions, risk adjustment
risiko dan asumsi lainnya seperti mortalitas, estimates and other assumptions such as
morbiditas, dan persistensi. Perubahan asumsi mortality, morbidity, and persistency. Changes
atau estimasi ini dapat berdampak signifikan in these assumptions or estimates may have a
terhadap jumlah CSM yang diakui. BRI Life dan significant impact on the amount of CSM
BRI Insurance melakukan tinjauan dan recognized. BRI Life and BRI Insurance review
pembaruan estimasi secara berkala, setidaknya and update their estimates periodically, at least
setiap akhir periode pelaporan, sesuai dengan at each reporting date, in line with emerging
perkembangan informasi dan pengalaman experience and updated information.
aktual.
128
Page 132
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ap. Penggunaan pertimbangan, estimasi dan ap. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Kontrak asuransi (lanjutan) Insurance contract (continued)
Sejak 1 Januari 2025 (lanjutan) Since January 1, 2025 (continued)
Probability-weighted atas proyeksi arus kas Probability-weighted estimates of future cash
masa depan flows
Perkiraan arus kas masa depan mencerminkan The estimates of future cash flows reflect BRI
pandangan BRI Life dan BRI Insurance terhadap Life and BRI Insurance view of current
kondisi saat ini pada tanggal pelaporan, dan conditions at the reporting date and estimates
perkiraan terhadap variabel pasar yang relevan of any relevant market variables are consistent
konsisten dengan harga pasar yang dapat with observable market prices. When
diamati. Dalam memperkirakan arus kas masa estimating future cash flows, the subsidiaries
depan, BRI Life dan BRI Insurance takes into account current expectations of
mempertimbangkan ekspektasi saat ini terhadap future events that might affect those cash flows.
peristiwa masa depan yang mungkin There is a wide range of economic and non-
mempengaruhi arus kas tersebut. Ada berbagai economic assumptions that are used as inputs
asumsi ekonomi dan non-ekonomi yang in the future cash flows estimation process
digunakan sebagai masukan dalam proses including, but not limited to, operating
perkiraan arus kas masa depan, termasuk, assumptions such as morbidity, mortality,
namun tidak terbatas pada, asumsi operasional persistency and expenses, and economic
seperti morbiditas, mortalitas, persisten, dan assumptions.
biaya, serta asumsi ekonomi.
Penyesuaian risiko untuk risiko non-keuangan Risk adjustment for non-financial risk
Pengukuran penyesuaian risiko harus The measurement of risk adjustment should
mencerminkan kompensasi yang diperlukan reflect the compensation required by BRI Life
oleh BRI Life dan BRI Insurance untuk and BRI Insurance for bearing the uncertainty
menanggung ketidakpastian terkait jumlah dan around the amount and timing of the future cash
waktu arus kas masa depan yang timbul dari flows that arises from non-financial risk as the
risiko non-keuangan saat BRI Life dan BRI subsidiaries fulfil insurance contracts.
Insurance memenuhi kontrak asuransi.
Asumsi biaya yang digunakan dalam perkiraan Expense assumption used in future cash flow
arus kas masa depan estimation
BRI Life dan BRI Insurance memperkirakan BRI Life and BRI Insurance estimate future cost
perkiraan biaya masa depan yang berkaitan projections related to contract execution using
dengan pelaksanaan kontrak menggunakan the current cost rate adjusted for inflation. Most
tingkat biaya saat ini yang disesuaikan dengan costs are recognized as attributable costs
inflasi. Sebagian besar biaya diakui sebagai (direct costs) consisting of acquisition and
biaya yang dapat diatribusikan (biaya langsung) maintenance costs.
yang terdiri dari biaya akuisisi dan pemeliharaan.
129
Page 133
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
aq. Perubahan kebijakan akuntansi dan aq. Changes in accounting policies and
pengungkapan disclosures
BRI dan entitas anaknya telah menerapkan BRI and its subsidiaries have implemented
standar akuntansi yang berlaku efektif sejak accounting standards that have been effective
tanggal 1 Januari 2026, yang dianggap since January 1, 2026, which are considered
relevan dengan laporan keuangan relevant to the consolidated financial
konsolidasian, yaitu: statements, namely:
a. Amendemen PSAK No. 109 “Instrumen a. Amendment to SFAS No. 109 "Financial
Keuangan” dan PSAK No. 107 “Instrumen Instruments" and SFAS No. 107 "Financial
Keuangan: Pengungkapan tentang Instruments: Disclosures about the
Klasifikasi dan Pengukuran Instrumen Classification and Measurement of
Keuangan” Financial Instruments"
Amendemen ini menambahkan dan These amendments adding and clarify
mengklarifikasi ketentuan dalam PSAK No. statement in SFAS No. 109 regarding
109 terkait penghentian pengakuan derecognition of financial liabilities, as well
liabilitas keuangan, serta mengklarifikasi as clarify the assessment of cash flow
penilaian karakteristik arus kas untuk aset characteristics for financial assets with
keuangan dengan fitur ESG-linked, aset ESG-linked features, financial assets with
keuangan dengan fitur non-recourse, dan non-recourse features, and contractually
instrumen yang terikat secara kontraktual bound instruments such as tranches. The
seperti tranche. Amendemen ini juga amendments also revise the statement in
mengubah ketentuan dalam PSAK No. 107 SFAS No. 107 regarding the disclosure
terkait persyaratan pengungkapan requirements for investments in equity
investasi pada instrumen ekuitas yang instruments measured at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income and adding
komprehensif lain dan menambah statament related to financial instruments
ketentuan terkait instrumen keuangan with contractual terms that alter the timing
dengan persyaratan kontraktual yang or amount of contractual cash flows."
mengubah waktu atau jumlah arus kas
kontraktual.
b. SAK No. 338 (Revisi 2025): Kombinasi b. SFAS No. 338 (Revised 2025): Business
Bisnis Entitas Sepengendali Combinations of Entities Under Common
Control
Revisi ini mencakup ruang lingkup dan This revision encompasses the scope and
penerapan dari metode penyatuan application of the pooling of interests
kepemilikan (pooling of interest) dan method and disposal in equity as
pelepasan di ekuitas (disposal in equity) accounting concepts utilized in SFAS
sebagai konsep akuntansi yang digunakan No.338
dalam PSAK No. 338.
Perubahan utama dalam revisi ini Key amendments in this revision include
mencakup pengecualian entitas investasi the exclusion of investment entities from
dari ruang lingkup PSAK No. 338, serta the scope of SFAS No.338, as well as the
tambahan definisi bisnis alihan, entitas addition of definitions for transferred
penerima, dan entitas pengalih. Revisi ini business, receiving entity, and transferring
juga mencakup rujukan jumlah tercatat entity. This revision also addresses
bisnis alihan dan penyajian informasi references to the carrying amount of the
prakombinasi bisnis ketika terjadi transferred business and the presentation
ketidakpraktisan dalam penerapan metode of pre-business combination information in
penyatuan kepemilikan. instances where the application of the
pooling of interests method is deemed
impractical.
130
Page 134
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ar. Dividen ar. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognised as a liability in the consolidated
keuangan konsolidasian pada periode ketika financial statements in the period in which the
dividen tersebut disetujui oleh para pemegang dividends are approved by the shareholders.
saham.
as. Aset dan liabilitas (atau kelompok lepasan) ar. Assets and liabilities (or disposal group)
dikuasai untuk dijual held for sale
Aset (atau kelompok lepasan) yang dikuasai Assets (or disposal groups) held for sale are
untuk dijual diukur pada nilai yang lebih measured at the lower of their carrying amount
rendah antara jumlah tercatat dan nilai wajar and fair value less costs to sell, except for
setelah dikurangi biaya untuk menjual, kecuali assets that are exempt in accordance with
untuk aset-aset yang dikecualikan sesuai PSAK 105.
dengan PSAK 105.
Dalam melakukan pengklasifikasian aset In classifying assets held for sale, the disposal
yang dikuasai untuk dijual, kelompok aset group must be in a condition that is immediately
yang dilepas harus berada dalam keadaan available for sale under terms that are usual
segera dapat dijual dengan syarat-syarat yang and customary for the sale of such an asset (or
biasa dan umum diperlukan dalam penjualan disposal group), and the sale must be highly
aset (atau suatu kelompok aset) tersebut dan probable.
penjualannya harus sangat mungkin terjadi
(highly probable).
Kerugian penurunan nilai atas aset (atau An impairment loss on assets (or disposal
kelompok lepasan) yang dikuasai untuk dijual groups) classified as held for sale is recognized
diakui pada laba rugi sebesar selisih antara in profit or loss at the amount by which the
nilai tercatat dengan nilai wajar setelah carrying amount exceeds the fair value less
dikurangi dengan biaya untuk menjual. costs to sell. Any subsequent gain arising from
Keuntungan atas peningkatan nilai wajar an increase in fair value less costs to sell shall
setelah dikurangi dengan biaya untuk menjual not exceed the cumulative impairment loss
tidak boleh melebihi akumulasi rugi previously recognized.
penurunan nilai yang telah diakui sebelumnya.
Aset / liabilitas yang dikuasai untuk dijual tidak Assets or liabilities held for sale are not
didepresiasi dan disajikan secara terpisah dari depreciated and are presented separately from
aset lainnya dalam laporan posisi keuangan. other assets in the statement of financial
position.
131
Page 135
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. KAS 3. CASH
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 31.142.368 30.664.826 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 62.511.986 1.062.360 38.857.617 647.950 United States Dollar
Ringgit Malaysia 67.235.922 282.692 35.563.898 146.102 Malaysian Ringgit
Riyal Arab Saudi 37.974.763 172.007 27.246.085 121.150 Saudi Arabian Riyal
Dolar Singapura 10.896.004 143.550 6.776.955 87.864 Singaporean Dollar
Euro Eropa 3.798.323 74.056 7.343.108 143.715 European Euro
Dolar Australia 4.816.965 56.210 12.312.650 137.314 Australian Dollar
Dirham Uni Emirat Arab 10.194.565 47.170 2.922.110 13.268 United Arab Emirates Dirham
Pound Sterling Inggris 1.230.770 27.621 1.305.930 29.304 Great Britain Pound Sterling
Dolar Kanada 874.071 10.661 820.181 9.980 Canadian Dollar
Yen Jepang 96.741.071 10.299 101.099.572 10.767 Japanese Yen
Dolar Brunei Darussalam 471.716 6.215 434.062 5.628 Bruneian Dollar
Franc Swiss 215.750 4.584 338.390 7.115 Swiss Franc
Dolar Hong kong 1.671.162 3.623 1.604.380 3.437 Hong Kong Dollar
Dolar Selandia Baru 359.103 3.488 400.643 3.856 New Zealand Dollar
Dolar Taiwan Baru 5.787.503 3.067 5.468.986 2.904 New Taiwanese Dollar
Renminbi 1.137.468 2.797 931.223 2.221 Renminbi
Baht Thailand 3.923.600 2.029 6.286.590 3.327 Thailand Baht
Peso Filipina 5.834.170 1.632 1.690.900 479 Phillipine Peso
Won Korea Selatan 136.312.190 1.515 211.086.190 2.440 South Korean Won
Dong Vietnam 1.481.309.000 956 958.889.000 608 Vietnamese Dong
Rupee India 755.897 137 749.308 139 Indian Rupee
Kina Papua Nugini 22.287 88 22.287 87 Papua New Guinean Kina
Kroner Norwegia 409 1 409 1 Norwegian Krone
1.916.758 1.379.656
Total 33.059.126 32.044.482 Total
Saldo kas sudah termasuk uang pada mesin ATM Cash balance includes cash in ATM (Automatic
(Anjungan Tunai Mandiri) sebesar Rp Rp3.316.389 Teller Machines) amounting to Rp3,316,389 and
dan ASD1.484.120 (nilai penuh) pada tanggal USD1,484,120 (full amount) as of March 31, 2026,
31 Maret 2026 serta Rp3.659.467 dan and Rp3,659,467 and USD1,433,440 (full amount)
ASD1.433.440 (nilai penuh) pada tanggal as of December 31, 2025.
31 Desember 2025.
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025, there
Desember 2025 tidak terdapat saldo kas yang tidak was no unusable cash that was pledged as collateral
dapat digunakan dan yang dijaminkan oleh BRI dan by BRI and its subsidiaries.
entitas anak.
4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
Giro pada Bank Indonesia terdiri atas: Current accounts with Bank Indonesia consist of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 59.704.927 22.399.643 Rupiah
Dolar Amerika Serikat 477.215.464 8.110.039 571.512.149 9.529.965 United States Dollar
Total 67.814.966 31.929.608 Total
132
Page 136
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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: a) By Currency:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 643.856 721.389 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 3.099.947.319 52.682.055 2.037.583.294 33.976.701 United States Dollar
Dolar Singapura 103.719.660 1.366.459 169.226.774 2.194.033 Singaporean Dollar
Renminbi 521.499.620 1.282.368 379.091.637 904.134 Renminbi
Euro Eropa 58.933.300 1.149.019 27.361.896 535.512 European Euro
Pound Sterling Inggris 42.595.380 955.929 37.164.312 833.950 Great Britain Pound Sterling
Dirham Uni Emirat Arab 130.798.445 605.204 40.792.693 185.219 United Arab Emirates Dirham
Franc Swiss 25.475.275 541.276 26.943.437 566.524 Swiss Franc
Yen Jepang 4.245.225.979 451.926 10.384.072.367 1.105.904 Japanese Yen
Riyal Arab Saudi 66.071.272 299.270 12.821.921 57.013 Saudi Arabian Riyal
Dolar Australia 23.687.395 276.415 22.438.903 250.244 Australian Dollar
Dolar Hong Kong 112.339.148 243.554 148.066.043 317.202 Hong Kong Dollar
Dolar Taiwan Baru 273.013.114 144.697 365.771.162 194.219 New Taiwanese Dollar
Dolar Kanada 3.457.210 42.167 3.458.110 42.077 Canadian Dollar
Ringgit Malaysia 8.181.553 34.399 5.768.382 23.697 Malaysian Ringgit
Dolar Selandia Baru 1.957.108 19.011 3.065.781 29.510 New Zealand Dollar
Kroner Norwegia 4.052.448 7.042 4.633.648 7.682 Norwegian Croner
Baht Thailand 6.978.973 3.609 11.625.294 6.152 Thailand Baht
Kroner Swedia 1.527.410 2.718 1.858.068 3.362 Swedish Croner
Won Korea Selatan 100.020.694 1.112 - South Korean Won
60.108.230 41.233.135
60.752.086 41.954.524
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 557.123 473.647 Rupiah
Mata uang asing Foreign currency
Dolar Hong Kong 8.707.951 18.879 4.860.483 10.413 Hong Kong Dollar
Dolar Amerika Serikat 945.413 16.067 359.631 5.997 United States Dollar
34.946 16.410
592.069 490.057
Total 61.344.155 42.444.581 Total
Cadangan kerugian penurunan nilai (21.879) (11.273) Allowance for impairment losses
Total - Neto 61.322.276 42.433.308 Total - Net
133
Page 137
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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)
b) Berdasarkan Bank: b) By Bank:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 174.313 151.018 PT Bank Central Asia Tbk
Standard Chartered Bank 118.266 118.663 Standard Chartered Bank
PT Bank CIMB Niaga Tbk 74.568 18.153 PT Bank CIMB Niaga Tbk
PT Bank Permata Tbk 57.202 10.632 PT Bank Permata Tbk
PT Bank Muamalat Indonesia Tbk 45.633 62.123 PT Bank Muamalat Indonesia Tbk
PT Bank Maybank Indonesia Tbk 27.136 27.077 PT Bank Maybank Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 20.803 14.845 PT Bank Panin Dubai Syariah Tbk
PT Bank Mega Syariah 16.014 1.025 PT Bank Mega Syariah
PT Bank Bukopin Syariah 11.609 4.648 PT Bank Bukopin Syariah
PT Bank Mayapada Internasional Tbk 10.282 120.172 PT Bank Mayapada Internasional Tbk
Lainnya 88.030 193.033 Others
643.856 721.389
Mata uang asing Foreign currency
J.P. Morgan Chase Bank, N.A. 31.359.664 19.882.986 J.P. Morgan Chase Ban, N.A.
Federal Reserve Bank 9.126.271 9.468.959 Federal Reserve Bank
Citibank, N.A. 8.202.125 1.058.696 Citibank, N.A.
Standard Chartered Bank 1.994.299 2.038.800 Standard Chartered Bank
Wells Fargo Bank, N.A. 1.544.466 1.169.942 Wells Fargo Bank, N.A.
Bank of America 1.297.585 1.493.375 Bank of America
Bank of China, Ltd 882.134 795.539 Bank of China. Ltd
Emirates NBD Bank 605.204 185.219 Emirates NBD Bank
The Bank of New York Mellon 570.772 164.527 The Bank of New York Mellon
UBS Switzerland AG, Zurich 541.276 566.497 UBS Switzerland AG, Zurich
PT Bank ICBC Indonesia 503.395 167.552 PT Bank ICBC Indonesia
OCBC Singapore 401.750 416.868 OCBC Singapore
Lainnya 3.079.289 3.824.175 Others
60.108.230 41.233.135
60.752.086 41.954.524
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 243.611 114.357 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 172.937 189.012 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 107.937 155.839 PT Bank Syariah Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 30.683 9.142 (Persero) Tbk
PT Bank Syariah Nasional PT Bank Syariah Nasional
(dahulu PT Bank Tabungan (formerly PT Bank Tabungan
Negara (Persero) Tbk - Negara (Persero) Tbk -
Unit usaha syariah) 1.955 5.297 sharia business unit)
557.123 473.647
134
Page 138
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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)
b) Berdasarkan Bank (lanjutan): b) By Bank (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
(lanjutan) (continued)
Mata uang asing Foreign currency
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 33.951 14.894 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 995 1.516 PT Bank Mandiri (Persero) Tbk
34.946 16.410
592.069 490.057
Total 61.344.155 42.444.581 Total
Cadangan kerugian penurunan nilai (21.879) (11.273) Allowance for impairment losses
Neto 61.322.276 42.433.308 Net
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada bank lain Current accounts with others banks
42.444.581 - - 42.444.581 Carrying value beginning
Nilai tercatat awal balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 18.705.118 - - 18.705.118 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 201.068 - - 201.068 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (6.612) - - (6.612) and other changes
Carrying value ending
Nilai tercatat akhir 61.344.155 - - 61.344.155 balance
135
Page 139
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada bank lain Current accounts with others banks
25.582.825 - - 25.582.825 Carrying value beginning
Nilai tercatat awal balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 16.782.651 - - 16.782.651 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 78.464 - - 78.464 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 641 - - 641 and other changes
Carrying value ending
Nilai tercatat akhir 42.444.581 - - 42.444.581 balance
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada bank lain Current accounts with
others banks
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 11.273 - - 11.273 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 6.480 - - 6.480 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 6.294 - - 6.294 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (2.168) - - (2.168) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 21.879 - - 21.879 credit loss ending balance
136
Page 140
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada bank lain Current accounts with
others banks
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 8.378 - - 8.378 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 3.105 - - 3.105 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli - - - - or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (210) - - (210) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 11.273 - - 11.273 credit loss ending balance
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025, there
31 Desember 2025, tidak terdapat giro pada bank were no current accounts with other banks that were
lain yang dibatasi penggunaannya. restricted in use.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, giro pada bank lain dilakukan current accounts with other banks are assessed
penilaian secara kolektif. collectively.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai telah memadai pada impairment losses is adequate as of March 31, 2026
tanggal-tanggal 31 Maret 2026 dan and December 31, 2025
31 Desember 2025.
137
Page 141
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN OTHER FINANCIAL INSTITUTIONS
a) Berdasarkan Mata Uang dan Jenis: a) By Currency and Type:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Deposit Facility 44.052 - Deposit Facility
44.052 -
Deposito Berjangka Time Deposits
PT Bank Mega Tbk 525.781 373.491 PT Bank Mega Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 104.312 19.503 Internasional Tbk
PT Bank MNC Internasional Tbk 79.615 10.000 PT Bank MNC Internasional Tbk
PT Bank KB Bukopin Syariah 63.256 16.500 PT Bank KB Bukopin Syariah
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 58.500 51.100 Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 58.000 8.000 PT Bank Panin Dubai Syariah Tbk
PT Bank Capital Indonesia Tbk 54.653 600 PT Bank Capital Indonesia Tbk
PT BPD Jawa Barat dan PT BPD Jawa Barat dan
Banten Syariah 48.679 11.000 Banten Syariah
PT Nationalnobu Tbk 46.189 18.604 PT Nationalnobu Tbk
PT Bank DKI 42.800 39.800 PT Bank DKI
PT Bank CIMB Niaga Tbk 40.450 36.050 PT Bank CIMB Niaga Tbk
PT Bank Amar Indonesia Tbk 35.100 - PT Bank Amar Indonesia Tbk
PT Bank Nano Syariah 33.306 14.302 PT Bank Nano Syariah
Lembaga Keuangan Lainnya 271.144 152.178 Other Financial Institutions
1.461.785 751.128
Penempatan lainnya Other Placements
(Margin Deposit) (Margin Deposit)
JP Morgan Chase Bank, N.A. 18.148 18.148 JP Morgan Chase Bank, N.A.
18.148 18.148
(Banker's Acceptance) (Banker's Acceptance)
PT Bank Maybank Indonesia Tbk 1.500.000 1.500.000 PT Bank Maybank Indonesia Tbk
1.500.000 1.500.000
3.023.985 2.269.276
Dolar Amerika Serikat United States Dollar
Bank Indonesia Bank Indonesia
Term Deposit 300.000.000 5.098.350 500.000.000 8.337.500 Term Deposit
5.098.350 8.337.500
Inter-bank call money Inter-bank call money
The Bank of New York Mellon The Bank of New York Mellon
Corporation 107.700.000 1.830.308 64.900.000 1.082.208 Corporation
State Bank of India 79.837.595 1.356.800 35.027.974 584.091 State Bank of India
The Chugoku Bank Ltd. 29.969.549 509.318 30.011.989 500.450 The Chugoku Bank Ltd.
Bank Islam Brunei Darussalam 29.500.000 501.338 - Bank Islam Brunei Darussalam
United Overseas Bank Limited 7.452.999 126.660 7.452.999 124.279 United Overseas Bank Limited
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Co.,Ltd. - 38.900.412 648.664 Banking Co.. Ltd.
4.324.424 2.939.692
138
Page 142
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
a) Berdasarkan Mata Uang dan Jenis (lanjutan): a) By Currency and Type (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat (lanjutan) United States Dollar (continued)
Penempatan lainnya Other Placements
(Banker's Acceptance) (Banker's Acceptance)
PT Bank IBK Indonesia Tbk 110.000.000 1.869.395 110.000.000 1.834.250 PT Bank IBK Indonesia Tbk
The Saudi National Bank 78.000.000 1.325.571 125.000.000 2.084.375 The Saudi National Bank
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 36.000.000 611.802 - Indonesia Tbk
PT Bank Mega Tbk 30.000.000 509.835 30.000.000 500.250 PT Bank Mega Tbk
4.316.603 4.418.875
(Margin Deposit) (Margin Deposit)
Standard Chartered Bank 18.653.587 317.008 16.126.185 268.904 Standard Chartered Bank
JP Morgan Chase Bank., N.A. 4.180.000 71.037 3.080.000 51.359 JP Morgan Chase Bank., N.A.
388.045 320.263
14.127.422 16.016.330
Dolar Taiwan Baru New Taiwanese Dollar
Inter-bank call money Inter-bank call money
Bank SinoPac Co., Ltd. 100.000.000 53.000 - Bank Sinopac Co., Ltd.
53.000 -
14.180.422 16.016.330
17.204.407 18.285.606
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Deposito berjangka Time deposits
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 371.267 33.956 Negara (Persero) Tbk
PT Bank Syariah Indonesia Tbk 152.859 222.484 PT Bank Syariah Indonesia Tbk
PT Bank Syariah Nasional PT Bank Syariah Nasional
(dahulu PT Bank Tabungan (formely PT Bank Tabungan
Negara (Persero) Tbk - Negara (Persero) Tbk -
Unit usaha syariah) 112.022 67.066 sharia business unit)
PT Bank Negara Indonesia PT Bank Negara Indonesia Tbk
(Persero) Tbk 5.050 5.050 (Persero) Tbk
641.198 328.556
641.198 328.556
Dolar Amerika Serikat United States Dollar
Inter-bank call money Inter-bank call money
PT Bank Mandiri (Persero) Tbk 74.000.000 1.257.593 85.000.000 1.417.375 PT Bank Mandiri (Persero) Tbk
PT Bank Negara PT Bank Negara Indonesia
Indonesia (Persero) Tbk 60.000.000 1.019.670 60.000.000 1.000.500 Persero (Tbk)
2.277.263 2.417.875
Deposito berjangka Time deposits
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 4.499.603 76.469 1.509.625 25.173 (Persero) Tbk
76.469 25.173
2.353.732 2.443.048
2.994.930 2.771.604
Total 20.199.337 21.057.210 Total
Cadangan kerugian penurunan nilai (1.434) (2.405) Less allowance for impairment losses
Neto 20.197.903 21.054.805 Net
139
Page 143
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
b) Berdasarkan Jangka Waktu: b) By Time Period:
Klasifikasi jangka waktu penempatan The classifications of placements based on their
berdasarkan sisa umur sampai dengan saat remaining period to maturity are as follows:
jatuh tempo adalah sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 2.369.263 2.160.141 ≤ 1 month
> 1 bulan - 3 bulan 650.922 26.650 > 1 month - 3 months
> 3 bulan - 1 tahun 3.800 82.485 > 3 months - 1 year
3.023.985 2.269.276
Mata uang asing Foreign currency
≤ 1 bulan 8.762.454 12.848.080 ≤ 1 month
> 1 bulan - 3 bulan 2.904.162 1.584.125 > 1 month - 3 months
> 3 bulan - 1 tahun 2.513.806 1.584.125 > 3 months - 1 year
14.180.422 16.016.330
17.204.407 18.285.606
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 636.198 245.404 ≤ 1 month
> 1 bulan - 3 bulan 5.000 83.152 > 1 month - 3 months
641.198 328.556
Mata uang asing Foreign currency
≤ 1 bulan 2.030.836 2.192.923 ≤ 1 month
> 1 bulan - 3 bulan 152.951 100.050 > 1 month - 3 months
> 3 bulan - 1 tahun 169.945 150.075 > 3 months - 1 year
2.353.732 2.443.048
2.994.930 2.771.604
Total 20.199.337 21.057.210 Total
Cadangan kerugian penurunan nilai (1.434) (2.405) Allowance for impairment losses
Neto 20.197.903 21.054.805 Net
140
Page 144
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan lembaga Placement with Bank Indonesia
keuangan lain and other financial institution
Carrying value beginning
Nilai tercatat awal 21.057.210 - - 21.057.210 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 18.382.652 - - 18.382.652 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (19.242.443) - - (19.242.443) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 1.918 - - 1.918 and other changes
Carrying value ending
Nilai tercatat akhir 20.199.337 - - 20.199.337 balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan lembaga Placement with Bank Indonesia
keuangan lain and other financial institution
Carrying value beginning
Nilai tercatat awal 57.874.335 - - 57.874.335 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 21.057.210 - - 21.057.210 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (57.872.572) - - (57.872.572) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1.763) - - (1.763) and other changes
Carrying value ending
Nilai tercatat akhir 21.057.210 - - 21.057.210 balance
141
Page 145
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (lanjutan):
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan lembaga Placement with Bank Indonesia
keuangan lain and other financial institutions
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 2.405 - - 2.405 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 482 - - 482 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (1.589) - - (1.589) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 136 - - 136 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 1.434 - - 1.434 credit loss ending balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan lembaga Placement with Bank Indonesia
keuangan lain and other financial institutions
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 767 - - 767 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 2.530 - - 2.530 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (767) - - (767) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (125) - - (125) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 2.405 - - 2.405 credit loss ending balance
142
Page 146
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai telah memadai pada tanggal impairment losses is adequate as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025. and December 31, 2025.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, penempatan pada Bank placement with Bank Indonesia and other financial
Indonesia dan lembaga keuangan lain dilakukan institutions are assessed collectively.
penilaian secara kolektif.
Pada tanggal-tanggal 31 Maret 2026 dan On March 31, 2026 and December 31, 2025, there
31 Desember 2025, tidak terdapat jumlah dana yang are no blocked funds.
diblokir.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025, there
31 Desember 2025, tidak terdapat penempatan were no placements with Bank Indonesia and other
pada Bank Indonesia dan lembaga keuangan lain financial institutions that were impaired and whose
yang dibatasi penggunaannya, kecuali margin use was restricted, except margin deposit amounting
deposit masing-masing sebesar Rp406.193 dan to Rp406,193 and Rp338,411, respectively.
Rp338.411.
7. EFEK-EFEK 7. SECURITIES
a) Berdasarkan Tujuan, Mata Uang dan Jenis: a) By Purpose, Currency, and Type:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Rupiah Bank Indonesia 16.156.039 8.673.481 Certificate of Bank Indonesia
Reksadana 3.419.271 7.638.041 Mutual Fund
Obligasi 299.567 269.314 Bonds
Lainnya 719.777 1.028.862 Others
20.594.654 17.609.698
Dolar Amerika Serikat United States Dollar
U.S. Treasury Bonds 323.836.272 5.503.436 2.999.941 48.284 U.S. Treasury Bonds
Reksadana 3.050.000 51.833 594.401 9.567 Mutual Fund
Lainnya 299.974 5.098 1.333.040 21.455 Others
5.560.367 79.306
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 4.299.690 4.325.287 Indonesian Government Bond
Obligasi 121.382 98.410 Bonds
Lainnya 357.264 544.739 Others
4.778.336 4.968.436
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 92.550.351 1.572.847 39.353.446 633.394 Indonesian Government Bond
Obligasi 1.003.185 17.049 7.947.680 127.918 Bonds
1.586.896 761.312
32.523.253 23.418.752
143
Page 147
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
a) Berdasarkan Tujuan, Mata Uang dan Jenis a) By Purpose, Currency, and Type (continued):
(lanjutan):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
Reksadana 20.796.390 18.225.631 Mutual Fund
Sertifikat Rupiah Bank Indonesia 14.524.290 20.852.552 Certificate of Bank Indonesia
Obligasi 3.672.050 4.171.822 Bonds
Negotiable Certificate of Deposit 102.339 100.997 Negotiable Certificate of Deposit
Lainnya 5.971 6.721 Others
39.101.040 43.357.723
Dolar Amerika Serikat United States Dollar
Sertifikat Valas Bank Indonesia 497.201.136 8.449.685 755.797.622 12.602.925 Certificate of Bank Indonesia
U.S. Treasury Bills 179.826.916 3.056.069 119.766.287 1.997.103 U.S. Treasury Bills
U.S. Treasury Bonds 144.388.005 2.453.802 149.226.034 2.488.344 U.S. Treasury Bonds
Obligasi 46.711.831 793.844 48.193.327 803.624 Bonds
Reksadana 43.958.955 747.060 50.835.000 847.674 Mutual Fund
15.500.460 18.739.670
Dolar Singapura Singaporean Dollar
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 202.307.058 2.665.303 180.469.166 2.339.792 (MAS) Bills
Singapore Government Singapore Government
Securities (SIGB) 33.149.026 436.723 33.207.937 430.543 Securities (SIGB)
Obligasi 1.009.329 13.297 1.009.656 13.090 Bonds
3.115.323 2.783.425
Dolar Taiwan Baru New Taiwanese Dollar
Obligasi Pemerintah Taiwan 200.229.000 106.121 200.436.100 106.429 Taiwan Government Bonds
Negotiable Certificate of Deposit - 100.000.000 53.099 Negotiable Certificate of Deposit
106.121 159.528
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 74.877.862 60.135.720 Indonesian Government Bond
Obligasi 6.054.705 6.816.616 Bonds
Medium-Term Note 60.003 59.997 Medium-Term Note
80.992.570 67.012.333
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 1.662.631.610 28.255.593 1.800.605.784 30.025.101 Indonesian Government Bond
Obligasi 183.396.980 3.116.740 214.088.603 3.569.927 Bonds
31.372.333 33.595.028
Yen Jepang Japanese Yen
Obligasi Pemerintah Indonesia 2.197.756.000 233.962 2.195.687.998 233.841 Indonesian Government Bond
233.962 233.841
Euro Eropa European Euro
Obligasi Pemerintah Indonesia 8.479.475 165.324 8.751.800 171.285 Indonesian Government Bond
165.324 171.285
170.587.133 166.052.833
144
Page 148
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
a) Berdasarkan Tujuan, Mata Uang dan Jenis a) By Purpose, Currency, and Type (continued):
(lanjutan):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Biaya perolehan diamortisasi Amortized costs
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Rupiah Bank Indonesia 115.450 428.394 Certificate of Bank Indonesia
115.450 428.394
Dolar Amerika Serikat United States Dollar
U.S. Treasury Bonds 10.025.775 170.383 5.021.466 83.733 U.S. Treasury Bonds
Lainnya 2.597.575.034 44.144.488 2.299.524.405 38.344.569 Others
44.314.871 38.428.302
Dolar Singapura Singaporean Dollar
Obligasi 9.151.821 120.571 9.166.103 118.839 Bonds
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills - 19.982.652 259.076 (MAS) Bills
120.571 377.915
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 123.104.274 119.293.288 Indonesian Government Bond
Obligasi 77.002 77.003 Bonds
Medium-Term Note 10.175 10.175 Medium-Term Note
123.191.451 119.380.466
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 949.698.146 16.139.645 1.312.046.849 21.878.381 Indonesian Government Bond
Obligasi 12.461.963 211.785 12.458.806 207.751 Bonds
Lainnya 29.700.000 504.737 36.900.000 615.308 Others
16.856.167 22.701.440
Euro Eropa European Euro
Obligasi Pemerintah Indonesia 20.427.820 398.280 20.425.107 399.749 Indonesian Government Bond
398.280 399.749
184.996.790 181.716.266
Total 388.107.176 372.732.802 Total
Dikurangi cadangan kerugian penurunan nilai (127.414) (89.519) Less Allowance for Impairment Losses
Neto 387.979.762 372.643.283 Net
145
Page 149
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
b) Berdasarkan Sisa Umur Hingga Jatuh Tempo: b) By Remaining Period to Maturity:
Klasifikasi jangka waktu efek-efek berdasarkan The classifications of securities based on their
sisa umur sampai dengan saat jatuh tempo remaining period to maturity are as follows:
adalah sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 56.963.968 55.750.904 ≤ 1 month
> 1 bulan - 3 bulan 106.949 597.910 > 1 month - 3 months
> 3 bulan - 1 tahun 807.784 789.514 > 3 months - 1 year
> 1 tahun 1.932.443 1.984.942 > 1 year
59.811.144 59.123.270
Mata Uang Asing Foreign currency
≤ 1 bulan 41.006.419 29.778.327 ≤ 1 month
> 1 bulan - 3 bulan 8.756.533 10.747.191 > 1 month - 3 months
> 3 bulan - 1 tahun 18.834.190 21.426.753 > 3 months - 1 year
> 1 tahun 120.571 2.653.439 > 1 year
68.717.713 64.605.710
128.528.857 123.728.980
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 75.749.730 49.900.510 ≤ 1 month
> 1 bulan - 3 bulan 113.835 4.063.804 > 1 month - 3 months
> 3 bulan - 1 tahun 7.578.415 17.344.239 > 3 months - 1 year
> 1 tahun 125.520.377 119.230.380 > 1 year
208.962.357 190.538.933
Mata Uang Asing Foreign currency
≤ 1 bulan 33.429.041 39.136.596 ≤ 1 month
> 1 bulan - 3 bulan 849.725 3.028.298 > 1 month - 3 months
> 3 bulan - 1 tahun 3.653.815 850.414 > 3 months - 1 year
> 1 tahun 12.683.381 15.449.581 > 1 year
50.615.962 58.464.889
259.578.319 249.003.822
Total 388.107.176 372.732.802 Total
Cadangan kerugian penurunan nilai (127.414) (89.519) Allowance for impairment losses
Neto 387.979.762 372.643.283 Net
146
Page 150
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit: c) By Type and Issuer:
c.1. Obligasi Pemerintah c.1. Government Bonds
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities, dan Obligasi Pemerintah Singapore Government Securities, and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut: Government bonds are as follows:
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 2.383.475 2.035.726 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 1.716.101 1.287.134 Sukuk Government Bonds
Obligasi Negara Ritel 123.803 136.194 Indonesia Retail Bonds
Surat Perbendaharaan Negara 76.311 144.919 Government Treasury Bonds
4.299.690 3.603.973
Mata uang asing Foreign currency
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 1.199.847 957.640 Government Bonds
Obligasi Pemerintah Sukuk 373.000 405.906 Sukuk Government Bonds
U.S. Treasury Bonds 5.503.436 3.884.222 U.S. Treasury Bonds
7.076.283 5.247.768
11.375.973 8.851.741
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 60.805.762 52.911.398 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 9.401.226 5.726.915 Sukuk Government Bonds
Surat Perbendaharaan Negara Sharia Government Treasury
Syariah 1.646.254 368.964 Bills
Obligasi Negara Ritel 50.015 50.482 Indonesia Retail Bonds
Surat Perbendaharaan Negara 2.974.605 1.077.961 Government Treasury Bills
74.877.862 60.135.720
147
Page 151
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities, dan Obligasi Pemerintah Singapore Government Securities, and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut (lanjutan): Government bonds are as follows
(continued):
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive
lain (lanjutan) income (continued)
Mata uang asing Foreign currency
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 17.181.919 17.506.145 Government Bonds
Obligasi Pemerintah Sukuk 11.073.674 12.518.956 Sukuk Government Bonds
U.S. Treasury Bonds 2.453.802 2.488.344 U.S. Treasury Bonds
U.S. Treasury Bills 3.056.069 1.997.103 U.S. Treasury Bills
Singapore Government Singapore Government
Securities (SIGB) 436.723 430.543 Securities (SIGB)
Obligasi Pemerintah Japanese Yen
Yen Jepang 233.962 233.841 Government Bonds
Obligasi Pemerintah European Euro
Euro Eropa 165.324 171.285 Government Bonds
Obligasi Pemerintah Taiwan 106.121 106.429 Taiwanese Government Bonds
34.707.594 35.452.646
109.585.456 95.588.366
Biaya perolehan diamortisasi Amortized costs
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 113.306.756 109.532.480 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 9.797.518 9.760.808 Sukuk Government Bonds
123.104.274 119.293.288
148
Page 152
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities dan Obligasi Pemerintah Singapore Government Securities and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut (lanjutan): Government bonds are as follows
(continued):
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Biaya perolehan diamortisasi Amortized costs
(lanjutan) (continued)
Mata uang asing Foreign currency
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 10.186.539 13.519.613 Government Bonds
Obligasi Pemerintah Sukuk 6.123.489 8.442.501 Sukuk Government Bonds
Obligasi Pemerintah European Euro
Euro Eropa 398.280 399.749 Government Bonds
16.708.308 22.361.863
139.812.582 141.655.151
Total 260.436.432 246.095.258 Total
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows:
berikut:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Tingkat Tingkat
Suku Bunga Suku Bunga
per Tahun (%)/ Tanggal per Tahun (%)/ Tanggal
Annual Interest Jatuh Tempo/ Annual Interest Jatuh Tempo/
Rate (%) Maturity Date Rate (%) Maturity Date
Rupiah Rupiah
Surat Perbendaharaan Government
Negara 4,29 - 5,08 13 Jul/Jul 13, 2026- 4,47 - 4,54 12 Jan/Jan 12, 2026- Treasury Bills
4 Nov/Nov 4, 2027 5 Nov/Nov 5 2026
Obligasi Pemerintah Fixed Rate Government
Fixed Rate 4,79 - 12,00 1 Apr/Apr 1, 2026- 5,12 - 12,00 15 Feb/Feb 15, 2026- Bonds
15 Jul/Jul 15, 2064 15 Jul/Jul 15, 2064
Obligasi Pemerintah Sukuk 4,76 - 9,06 15 Jul/Jul 15, 2026- 4,88 - 9,00 10 Mar/Mar 10, 2026- Sukuk Government Bonds
15 Des/Dec 15, 2049 15 Des/Dec 15, 2049
Obligasi Negara Ritel 5,11 - 8,60 15 Jul/Jul 15, 2026- 4,88 - 6,75 15 Jul/Jul 15, 2026- Indonesia Retail Bonds
15 Okt/Oct 15, 2031 15 Feb/Feb 15, 2031
149
Page 153
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows: (continued)
berikut: (lanjutan)
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Tingkat Tingkat
Suku Bunga Suku Bunga
per Tahun (%)/ Tanggal per Tahun (%)/ Tanggal
Annual Interest Jatuh Tempo/ Annual Interest Jatuh Tempo/
Rate (%) Maturity Date Rate (%) Maturity Date
Mata uang asing Foreign currency
Obligasi Pemerintah Sukuk 1,49 - 5,96 9 Jun/Jun 9, 2026- 1,50 - 5,60 29 Mar/Mar 29, 2026- Sukuk Government Bonds
2 Jul/Jul 2, 2054 9 Jun/Jun 9, 2051
Obligasi Pemerintah Fixed Rate Fixed Rate Government Bonds
Dolar Amerika Serikat 1,41 - 7,75 8 Jan/Jan 8, 2027- 1,85 - 8,50 8 Jan/Jan 8, 2026- United States Dollar
12 Mar/Mar 12, 2071 23 Sep/Sep 23, 2061
Obligasi Pemerintah European Euro
Euro Eropa 0,95 - 3,75 14 Feb/Feb 14, 2027- 0,90 - 3,75 14 Feb/Feb 14, 2027- Government Bonds
23 Mar/Mar 23, 2034 23 Mar/Mar 23, 2034
Obligasi Pemerintah Japanese Yen
Yen Jepang 0,57 27 Mei/May 27, 2026 0,57 27 Mei/May 27, 2026 Government Bonds
Obligasi Pemerintah Taiwan Government
Taiwan 1,00 - 2,13 10 Nov/Nov 10, 2026- 1,00 - 2,13 10 Nov/Nov 10, 2026- Bonds
23 Jun/Jun 23, 2027 23 Jun/Jun 23, 2027
U.S. Treasury Bonds 3,78 - 4,63 15 Mei/May 15, 2026- 1,38 - 4,63 13 Nov/Nov 13, 2026 U.S. Treasury Bonds
15 Feb/Feb 15, 2036
U.S. Treasury Bills 3,61 - 3,68 26 Mei/Mei 26, 2026- 3,56 - 3,66 15 Jan/Jan 15, 2026- U.S. Treasury Bills
28 Jul/Jul 28, 2026 28 Apr/Apr 28, 2026
Singapore Government Singapore Government
Securities (SIGB) 1,58 - 1,62 1 Jun/Jun 1, 2026- 2,13 - 2,63 5 Jan/Jan 5, 2026- Securities (SIGB)
1 Mei/May 1, 2028 6 Jan/Jan 6, 2026
Nilai pasar Obligasi Pemerintah yang Market values of Government bonds
diklasifikasikan sebagai “Nilai Wajar classified as “Fair Value through Profit or
melalui Laba Rugi” dan “Nilai Wajar melalui Loss” and ”Fair Value through Other
Penghasilan Komprehensif Lain” berkisar Comprehensive Income” ranged from
dari 93,57% sampai dengan 128,96% dan 93.57% to 128.96% and 96.18% to 133.71%
96,18% sampai dengan 133,71% masing- as of March 31, 2026 and December 31,
masing pada tanggal 31 Maret 2026 dan 31 2025 respectively.
Desember 2025.
150
Page 154
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi c.2. Bonds
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk 70.366 1.001 Infrastructure Tbk
PT Sinergi Inti Andalan PT Sinergi Inti Andalan
Prima Tbk 60.018 - Prima Tbk
PT Adira Finance 30.104 28.455 PT Adira Finance
PT Astra Sedaya Finance 26.216 18.179 PT Astra Sedaya Finance
PT Federal International PT Federal International
Finance 26.103 15.171 Finance
PT Indah Kiat Pulp & Paper Tbk 21.201 43.322 PT Indah Kiat Pulp & Paper Tbk
PT Mayora Indah Tbk 17.629 10.232 PT Mayora Indah Tbk
PT BPD Jabar Banten Tbk 15.744 14.288 PT BPD Jabar Banten Tbk
PT Bank KB Bukopin Tbk 12.668 - PT Bank KB Bukopin Tbk
PT Sekawan Intipratama Tbk 6.397 4.600 PT Sekawan Intipratama Tbk
Lainnya 13.121 43.127 Others
299.567 178.375
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Syariah Indonesia Tbk 32.549 - PT Bank Syariah Indonesia Tbk
PT Mandiri Tunas Finance 19.539 19.220 PT Mandiri Tunas Finance
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 16.350 23.747 (Persero)
PT Bank Mandiri (Persero) Tbk 13.343 45.979 PT Bank Mandiri (Persero) Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 10.965 1.891 (Persero)
PT Angkasa Pura I (Persero) 9.802 9.916 PT Angkasa Pura I (Persero)
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) 9.583 9.649 (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 4.341 4.463 (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance 2.987 3.005 Finance
PT Danareksa (Persero) 970 1.912 PT Danareksa (Persero)
Lainnya 953 956 Others
121.382 143.742
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 17.049 - PT Bank Mandiri (Persero) Tbk
17.049 -
437.998 322.117
151
Page 155
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk 558.104 518.604 Finance Tbk
PT Astra Sedaya Finance 440.639 621.638 PT Astra Sedaya Finance
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk 336.587 293.675 Petrochemical Tbk
PT Federal International PT Federal International
Finance 336.549 343.523 Finance
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk 286.203 350.317 Infrastructure Tbk
PT Indah Kiat Pulp & Paper Tbk 278.928 249.507 PT Indah Kiat Pulp & Paper Tbk
PT Merdeka Copper Gold Tbk 170.584 127.886 PT Merdeka Copper Gold Tbk
PT Indomobil Multifinance 155.412 307.462 PT Indomobil Multifinance
PT Pindo Deli Pulp & Paper PT Pindo Deli Pulp & Paper
Mills 105.418 84.764 Mills
PT Oki Pulp and Paper Mills 104.794 107.147 PT Oki Pulp and Paper Mills
Lainnya 898.832 1.167.299 Others
3.672.050 4.171.822
Dolar Amerika Serikat United States Dollar
PT Freeport Indonesia 369.956 365.564 PT Freeport Indonesia
PT Indofood Sukses PT Indofood Sukses
Makmur Tbk 170.256 170.240 Makmur Tbk
CIMB Bank Berhad 66.186 64.870 CIMB Bank Berhad
Toronto-Dominion Bank, N. A. 50.334 49.382 Toronto-Dominion Bank, N. A.
PT Tower Bersama PT Tower Bersama
Infrastruktur Tbk 41.637 40.802 Infrastruktur Tbk
Bank of America 7.144 7.054 Bank of America
Verizon Communications 5.557 5.507 Verizon Communications
Morgan Stanley 4.221 4.150 Morgan Stanley
ATT Inc 4.188 4.121 ATT Inc
Microsoft Corp 3.785 3.723 Microsoft Corp
Lainnya 70.580 88.211 Others
793.844 803.624
Dolar Singapura Singaporean Dollar
House and Development House and Development
Board Singapore 13.297 13.090 Board Singapore
13.297 13.090
152
Page 156
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui penghasilan Fair value through
komprehensif lain comprehensive income
(lanjutan) (continued)
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 2.100.358 2.142.504 (Persero)
PT Bank Mandiri (Persero) Tbk 1.130.872 1.098.707 PT Bank Mandiri (Persero) Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 754.460 797.246 (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 618.376 620.180 (Persero) Tbk
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 344.035 350.917 (Persero)
PT Bank Syariah Indonesia Tbk 282.673 287.040 PT Bank Syariah Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 247.200 251.940 (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) 218.985 323.308 (Persero)
PT Indonesia Eximbank 124.169 126.490 PT Indonesia Eximbank
PT Bank Mandiri Taspen 83.594 141.443 PT Bank Mandiri Taspen
Lainnya 149.983 676.841 Others
6.054.705 6.816.616
Dolar Amerika Serikat United States Dollar
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 1.092.677 1.087.809 (Persero)
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium
(Persero) 560.549 559.872 (Persero)
PT Pertamina (Persero) 467.413 737.215 PT Pertamina (Persero)
PT Bank Mandiri (Persero) Tbk 345.254 339.985 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 260.408 258.759 (Persero) Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 236.807 230.093 (Persero)
PT Pertamina Geothermal PT Pertamina Geothermal
Energy Tbk 137.490 135.815 Energy Tbk
PT Hutama Karya (Persero) 16.142 16.112 PT Hutama Karya (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance - 204.267 Finance
3.116.740 3.569.927
13.650.636 15.375.079
153
Page 157
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Biaya perolehan diamortisasi Amortized costs
Pihak ketiga Third parties
Dolar Singapura Singaporean Dollar
House and Development House and Development
Board Singapore 120.571 118.839 Board Singapore
120.571 118.839
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 75.000 75.000 (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 2.002 2.003 (Persero)
77.002 77.003
Dolar Amerika Serikat United States Dollar
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 194.791 191.087 (Persero)
PT Bank Mandiri (Persero) PT Bank Mandiri (Persero)
Tbk 16.994 16.664 Tbk
211.785 207.751
409.358 403.593
Total 14.497.992 16.100.789 Total
154
Page 158
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
Tingkat Bunga March 31, 2026 December 31, 2025
___
Per Tahun (%)/
Annual Interest Jatuh tempo/ Peringkat/ Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak ketiga Third parties
Rupiah Rupiah
PT Astra Sedaya PT Astra Sedaya
Finance 6,55 4 Nov/Nov 4, 2026- idAAA*) 4 Nov/Nov 4, 2026- idA-AA*) Finance
24 Okt/Oct 24, 2030 24 Okt/Oct 24, 2030
PT Adira Dinamika PT Adira Dinamika
Multifinance Tbk 6,58 31 Okt/Oct 31, 2026- idAAA*) 9 Nov/Nov 9, 2026- idAAA*) Multifinance Tbk
24 Okt/Oct 24, 2030 24 Okt/Oct 24, 2030
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk 6,60 22 Feb/ Feb 22, 2027- idAAA*) 22 Feb/ Feb 22, 2026- idAAA*) Infrastructure Tbk
21 Mar/Mar 21, 2030 21 Mar/Mar 21, 2030
PT Federal International PT Federal International
Finance 6,49 25 Apr/Apr 25, 2026- idAAA*) 22 Feb/Feb 22, 2026- idAAA*) Finance
12 Sep/Sep 12, 2028 8 Jul/Jul 8, 2028
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk 7,59 15 Apr/Apr 15, 2026- idAAA*) 27 Sep/Sep 27, 2026- idAAA*) Petrochemical Tbk
21 Mar/Mar 21, 2029 27 Sep/Sep 27, 2030
PT Indah Kiat Pulp PT Indah Kiat Pulp
& Paper Tbk 10,01 11 Jul/Jul 11, 2026- idAAA*) 11 Jul/Jul 11, 2026- idAAA*) & Paper Tbk
30 Sep/Sep 30, 2030 30 Sep/Sep 30, 2030
PT Indomobil Finance PT Indomobil Finance
Indonesia Tbk 7,40 25 Jun/Jun 25, 2029 idAAA*) 21 Jun/Jun 21, 2027- idAAA*) Indonesia Tbk
21 Jun/Jun 21, 2029
PT Merdeka Copper PT Merdeka Copper
Gold Tbk 8,67 4 Ags/Ags 4, 2026- idAAA*) 4 Ags/Ags 4, 2026- idAAA*) Gold Tbk
25 Feb/ Feb 25, 2028 25 Feb/ Feb 25, 2028
PT Oki Pulp and Paper PT Oki Pulp and Paper
Mills 10,16 31 Okt/Oct 31, 2026- idAAA*) 12 Okt/Oct 12, 2026- idAAA*) Mills
28 Okt/Oct 28, 2029 4 Nov/Nov 4, 2028
PT Maybank PT Maybank
Indonesia Tbk 6,67 8 Jul/Jul 8, 2027- idAAA*) 8 Jul/Jul 8, 2027- idAAA*) Indonesia Tbk
11 Jul/Jul 11, 2027
Lainnya 5,21 14 AprApr 14, 2026- idA*) 8 Jul/Jul 8, 2026- idA*) Others
27 Mar/Mar 27, 2033 idAAA*) 23 Jun/Jun 23, 2045 idAAA*)
Dolar Amerika Serikat United States Dollar
PT Freeport Indonesia 5,35 14 Apr/Apr 14, 2027- BBB***) 14 Apr/Apr 14, 2027- BBB***) PT Freeport Indonesia
14 Apr/Apr 14, 2032 14 Apr/Apr 14, 2032
PT Indofood Sukses PT Indofood Sukses
Makmur Tbk 6,15 9 Jun/Jun 9, 2031 BBB***) 9 Jun/Jun 9, 2031 BBB***) Makmur Tbk
CIMB Bank Berhad 2,13 20 Jul/Jul 20, 2027 A3**) 20 Jul/Jul 20, 2027 A3**) CIMB Bank Berhad
Toronto Dominion Toronto Dominion
Bank, N.A 2,80 10 Mar/Mar 10, 2027 A2**) 10 Mar/Mar 10, 2027 A2**) Bank, N.A
PT Tower Bersama PT Tower Bersama
Infrastruktur Tbk 5,08 2 Mei/May 2, 2027 idAA+*) 2 Mei/May 2, 2027 idAA+*) Infrastruktur Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo) **) Based on the rating published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s ***) Based on the rating published by Fitch Ratings
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
155
Page 159
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows (continued):
berikut (lanjutan):
31 Maret 2026/ 31 Desember 2025/
Tingkat Bunga March 31, 2026 December 31, 2025
___
Per Tahun (%)/
Annual Interest Jatuh tempo/ Peringkat/ Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat United States Dollar
(lanjutan) (continued)
Bank of America 2,76 19 Apr/Apr 19, 2026- A1**) 19 Apr/Apr 19, 2026- A1**) Bank of America
24 Okt/Oct 24, 2031 24 Okt/Oct 24, 2031
JP Morgan Chase JP Morgan Chase
Bank, N.A 3,23 28 Jul/Jul 28, 2026- A1**) 13 Mar/Mar 13, 2026- A1**) Bank, N.A
5 Des/Dec 5, 2029 5 Des/Dec 5, 2029
Verizon Communications 3,67 21 Sep/Sep 21, 2028- A-**) 21 Sep/Sep 21, 2028- A-**) Verizon Communications
15 Mar/Mar 15, 2032 15 Mar/Mar 15, 2032
Morgan Stanley 2,89 20 Jan/Jan 20, 2027- A+***) 20 Jan/Jan 20, 2027- A+***) Morgan Stanley
22 Jan/Jan 22, 2031 22 Jan/Jan 22, 2031
AT&T Inc 3,23 1 Mar/Mar 1, 2027- A1**) 1 Mar/Mar 1, 2027- A1**) AT&T Inc
1 Jun/Jun 1, 2031 1 Jun/Jun 1, 2031
Lainnya 3,05 8 Apr/Apr 8, 2026- BBB-**) 8 Jan/Jan 8, 2026- BBB-**) Others
22 Mar/Mar 22, 2033 -AAA**) 22 Mar/Mar 22, 2033 -AAA**)
Dolar Singapura Singaporean Dollar
Housing and Development Housing and Development
Board Singapore 1,93 24 Jan/Jan 24, 2028- AAA**) 24 Jan/Jan 24, 2028- AAA**) Board Singapore
13 Sep/Sep 13, 2029 13 Sep/Sep 13, 2029
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 6,69 8 Jul/Jul 8, 2026- idAAA*) 8 Jul/Jul 8, 2026- idAAA*) Finansial (Persero)
7 Agu/Aug 7, 2035 7 Agu/Aug 7, 2035
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 6,85 11 Mei/May 11, 2026- idAAA*) 17 Mei/May 17, 2026- idAAA*) Infrastruktur (Persero)
18 Nov/Nov 18, 2031 10 Mar/Mar 10, 2028
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 6,51 4 Apr/Apr 4, 2026- idAAA*) 4 Jul/Jul 4, 2026- idAAA*) (Persero) Tbk
19 Des/Dec 19, 2030 19 Des/Dec 19, 2030
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) 7,12 13 Des/Dec 13, 2026- idAAA*) 13 Des/Dec 13, 2026- idAAA*) (Persero)
27 Mar/Mar 27, 2030 27 Mar/Mar 27, 2030
PT Pupuk Indonesia PT Pupuk Indonesia
(Persero) 7,20 10 Mar/Mar 10, 2028 idAAA*) 10 Mar/Mar 10, 2026- idAAA*) (Persero)
10 Mar/Mar 10, 2028
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 7,59 1 Agu/Aug 1, 2026- idAAA*) 1 Agu/Aug 1, 2026- idAAA*) Negara (Persero)
18 Feb/Feb 18, 2035 18 Feb/Feb 18, 2035
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 6,75 21 Jun/Jun 21, 2027- idAAA*) 21 Jun/Jun 21, 2027- idAAA*) (Persero) Tbk
4 Jul/Jul 4, 2030 4 Jul/Jul 4, 2030
PT Mandiri Tunas PT Mandiri Tunas
Finance 6,62 27 Sep/Sep 27, 2026- idAAA*) 27 Sep/Sep 27, 2026- idAAA*) Finance
19 Nov/Nov 19, 2029 27 Sep/Sep 27, 2028
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s **) Based on the rating published by Moody’s
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings ***) Based on the rating published by Fitch Ratings
156
Page 160
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows (continued):
berikut (lanjutan):
31 Maret 2026/ 31 Desember 2025/
Tingkat Bunga March 31, 2026 December 31, 2025
___
Per Tahun (%)/
Annual Interest Jatuh tempo/ Peringkat/ Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak berelasi Related parties (Note 44)
(Catatan 44) (lanjutan) (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 6,90 13 Jul/Jul 13, 2027 idAAA*) 13 Jul/Jul 13, 2027 idAAA*) (Persero) Tbk
PT Bank Syariah PT Bank Syariah
Indonesia Tbk 6,68 14 Jun/Jun 14, 2027- idAAA*) 14 Jun/Jun 14, 2027- idAAA*) Indonesia Tbk
24 Okt/Oct 24, 2030 26 Jun/Jun 26, 2028
Lainnya 7,95 8 Jun/Jun 8, 2026- idAAA*) 8 Feb /Feb 8, 2026- idAAA*) Others
23 Jun/Jun 23, 2045 23 Jun/Jun 23, 2045
Mata uang asing Foreign Currency
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Aluminium
(Persero) Tbk 4,87 15 Nov/Nov 15, 2028- BBB-***) 15 Nov/Nov 15, 2028- BBB-***) (Persero) Tbk
15 Mei/May 15, 2030 15 Mei/May 15, 2030
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 4,19 15 Mei/May 15, 2027- BBB-***) 15 Mei/May 15, 2027- BBB-***) Negara (Persero)
30 Jun/Jun 30, 2030 30 Jun/Jun 30, 2030
PT Pertamina (Persero) 3,30 30 Jul/Jul 30, 2029- BBB-***) 9 Feb/Feb 9, 2026- BBB-***) PT Pertamina (Persero)
9 Feb/Feb 9, 2031 9 Feb/Feb 9, 2031
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 4,04 19 Apr/Apr 19, 2026- BBB-***) 19 Apr/Apr 19, 2026- BBB-***) (Persero) Tbk
24 Mar/Mar 24, 2028 24 Mar/Mar 24, 2028
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 5,15 5 Apr/Apr 5, 2029 BBB-***) 5 Apr/Apr 5, 2029 BBB-***) (Persero) Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 3,30 11 Mei/May 11, 2026 BBB-***) 11 Mei/May 11, 2026 BBB-***) Infrastruktur (Persero)
PT Hutama Karya PT Hutama Karya
(Persero) Tbk 2,72 11 Mei/May 11, 2030 BBB-***) 11 Mei/May 11, 2030 BBB-***) (Persero) Tbk
PT Pertamina Geothermal PT Pertamina Geothermal
Energy Tbk 5,05 27 Apr/Apr 27, 2028 BBB-***) 27 Apr/Apr 27, 2028 BBB-***) Energy Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s **) Based on the rating published by Moody’s
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings ***) Based on the rating published by Fitch Ratings
157
Page 161
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.3. Reksadana c.3. Mutual Fund
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
Trim Kas 2 Kelas A 449.929 436.402 Trim Kas 2 Kelas A
Bahana Likuid Plus 448.172 134.909 Bahana Likuid Plus
Syailendra Dana Kas 443.282 311.374 Syailendra Dana Kas
BRI Seruni Pasar Uang III 407.302 503.752 BRI Seruni Pasar Uang III
Sucorinvest Syariah Sukuk 334.490 178.996 Sucorinvest Syariah Sukuk
Danamas Stabil 225.818 140.797 Danamas Stabil
Trimegah Fixed Income Plan 222.995 220.218 Trimegah Fixed Income Plan
Star Stable Income Fund 196.401 111.781 Star Stable Income Fund
Syailendra Sharia Fixed Income Syailendra Sharia Fixed
Kelas A 174.833 173.538 Income Kelas A
Sucorinvest Money Market Sucorinvest Money Market
Fund 115.840 5.077 Fund
Lainnya 400.209 1.739.162 Others
3.419.271 3.956.006
Dolar Amerika Serikat United States Dollar
BRI Seruni Likuid Dolar 51.833 50.793 BRI Seruni Likuid Dolar
Schroder USD Bond Fund - 10.565 Schroder USD Bond Fund
51.833 61.358
3.471.104 4.017.364
Nilai Wajar melalui Penghasilan Fair value through other
Komprehensif Lain comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
Syailendra Capital Protected Syailendra Capital Protected
Fund 45 935.647 1.014.974 Fund 45
Manulife Proteksi Manulife Proteksi
Dana Utama III 772.523 765.773 Dana Utama III
BNI-AM Proteksi Asoka 772.518 764.216 BNI-AM Proteksi Asoka
Danareksa Proteksi 85 767.795 760.765 Danareksa Proteksi 85
Manulife Proteksi Manulife Proteksi
Dana Utama V 756.548 759.893 Dana Utama V
Manulife Proteksi Manulife Proteksi
Dana Utama II 635.862 764.370 Dana Utama II
RDT Recapital Proteksi RDT Recapital Proteksi
Cluster I 635.844 631.494 Cluster I
Trimegah Dana Berkala 18 632.577 - Trimegah Dana Berkala 18
RDT BNP Paribas Lumina 631.751 303.591 RDT BNP Paribas Lumina
RDT Mandiri Investa 16 631.441 632.215 RDT Mandiri Investa 16
Lainnya 13.623.884 11.828.340 Others
20.796.390 18.225.631
Dolar Amerika Serikat United States Dollar
Manulife USD Proteksi Brilian 747.060 847.674 Manulife USD Proteksi Brilian
747.060 847.674
21.543.450 19.073.305
Total 25.014.554 23.090.669 Total
158
Page 162
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.4. Negotiable Certificate of Deposit (NCD) c.4. Negotiable Certificate of Deposit (NCD)
Nilai wajar/ Nilai tercatat
Fair value/ Carrying value
Tingkat
Bunga per 31 Maret 31 Desember
Tahun (%)/ Tanggal 2026/ 2025/
Nilai Nominal/ Annual Interest Jatuh Tempo/ March 31, December 31,
Nominal Value Rate (%) Maturity Date 2026 2025
Nilai wajar melalui Fair value through
penghasilan other compehensive
komprehensif lain income
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank DBS Indonesia PT Bank DBS Indonesia
Seri B 100.000 6,85 27 Mei/May 27, 2027 93.272 91.930 Series B
Seri A 10.000 6,75 27 Nov/Nov 27, 2026 9.067 9.067 Series A
102.339 100.997 Total
Mata Uang Asing Foreign Currency
Central Bank Of Central Bank Of
China China
113123100711N 100 0,83 7 Jan/Jan 7, 2026 - 53.099 113123100711N
- 53.099
Total 102.339 154.096 Total
c.5. Medium-Term Note (MTN) c.5. Medium-Term Note (MTN)
Nilai wajar/ Nilai tercatat
Fair value/ Carrying value
Tingkat
Bunga per 31 Maret 31 Desember
Tahun (%)/ Tanggal 2026/ 2025/
Nilai Nominal/ Annual Interest Jatuh Tempo/ March 31, December 31,
Nominal Value Rate (%) Maturity Date 2026 2025
Nilai wajar melalui Fair value through
penghasilan other compehensive
komprehensif lain income
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Perum Perumnas Perum Perumnas
Tahap III Tahun Phase III Year
2018 Seri B*) 60.000 11,85 10 Des/Dec 10, 2026 60.003 59.997 2018 Series B*)
60.003 59.997
Biaya perolehan
diamortisasi Amortized cost
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Perkebunan PT Perkebunan
Nusantara II (Persero) Nusantara II (Persero)
VIII Seri A*) 10.000 10,75 26 Jun/Jun 26, 2027 9.250 9.250 VIII Series A*)
VIII Seri B*) 1.000 10,75 31 Okt/Oct 31, 2027 925 925 VIII Series B*)
10.175 10.175
Total 70.178 70.172 Total
*) Bunga diterima setiap 3 (tiga) bulan sekali *) Interest received every 3 (three) months
159
Page 163
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
d) BRI mengakui keuntungan dan (kerugian) yang d) BRI recognized net unrealized gain and (loss)
belum direalisasi-neto dari perubahan nilai resulting from the changes in fair values of
wajar efek-efek yang diklasifikasikan dalam securities classified as “fair value through profit
“nilai wajar melalui laba rugi” sebesar or loss” amounting to (Rp3,041,386) and
(Rp3.041.386) dan Rp701.838 masing-masing Rp701,838 for the three-month period ended
untuk Periode Tiga Bulan yang Berakhir pada March 31, 2026 and 2025, respectively which are
Tanggal-tanggal 31 Maret 2026 dan 2025, yang presented in the “unrealized gain or loss on
dilaporkan dalam akun “keuntungan atau changes in fair value of securities” in the
kerugian yang belum direalisasi dari perubahan consolidated statement of profit or loss and other
nilai wajar efek-efek” di laporan laba rugi dan comprehensive income.
penghasilan komprehensif lain konsolidasian.
e) BRI mengakui keuntungan neto atas penjualan e) BRI recognized net gain on sale of securities
efek-efek sebesar Rp813.175 dan Rp482.910 amounting to Rp813,175 and Rp482,910 for the
masing-masing untuk Periode Tiga Bulan yang Three-Month Period Ended March 31, 2026 and
Berakhir pada Tanggal-tanggal 31 Maret 2026 2025, respectively which are presented in the
dan 2025, yang dilaporkan dalam akun “gain on sale of securities - net” in the
“keuntungan dari penjualan efek-efek - neto” di consolidated statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income.
komprehensif lain konsolidasian.
f) Efek-efek sejumlah nominal Rp24.218.850 dan f) Securities with nominal Rp24,218,850 and
Rp28.668.850 masing-masing pada tanggal- Rp28,668,850 as of March 31, 2026 and
tanggal 31 Maret 2026 dan 31 Desember 2025, December 31, 2025, respectively were sold
telah dijual dengan janji dibeli kembali (Catatan under agreement to repurchase (Note 23).
23).
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Carrying value beginning
Nilai tercatat awal 166.052.833 - - 166.052.833 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 929.212 - - 929.212 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 54.851.972 - - 54.851.972 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (51.550.902) - - (51.550.902) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 304.018 - - 304.018 and other changes
Carrying value ending
Nilai tercatat akhir 170.587.133 - - 170.587.133 balance
160
Page 164
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Carrying value beginning
Nilai tercatat awal 181.716.266 - - 181.716.266 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 2.730.379 - - 2.730.379 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 10.674.647 - - 10.674.647 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (10.396.755) - - (10.396.755) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 272.253 - - 272.253 and other changes
Carrying value ending
Nilai tercatat akhir 184.996.790 - - 184.996.790 balance
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Carrying value beginning
Nilai tercatat awal 167.876.286 - - 167.876.286 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (925.358) - - (925.358) carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 61.897.463 - - 61.897.463 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (63.519.601) - - (63.519.601) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 724.043 - - 724.043 and other changes
Carrying value ending
Nilai tercatat akhir 166.052.833 - - 166.052.833 balance
161
Page 165
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Carrying value beginning
Nilai tercatat awal 135.240.662 - - 135.240.662 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 771.967 - - 771.967 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 60.373.303 - - 60.373.303 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (15.357.328) - - (15.357.328) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 687.662 - - 687.662 and other changes
Carrying value ending
Nilai tercatat akhir 181.716.266 - - 181.716.266 balance
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 43.884 - - 43.884 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 35.288 - - 35.288 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 11.365 - - 11.365 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (20.147) - - (20.147) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 18.715 - - 18.715 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir*) 89.105 - - 89.105 credit loss ending balance*)
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar *) Allowance for expected credit losses on securities measured at fair value through
melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif other comprehensive income is recorded in other comprehensive income
lain sehingga nilai tercatatnya disajikan sebesar nilai wajarnya. therefore the carrying value is stated at fair value.
162
Page 166
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 89.519 - - 89.519 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 24.370 - - 24.370 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 78.408 - - 78.408 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (925) - - (925) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (63.958) - - (63.958) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 127.414 - - 127.414 credit loss ending balance
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 43.884 - - 43.884 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (25.563) - - (25.563) allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 38.856 - - 38.856 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (11.842) - - (11.842) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 17.305 - - 17.305 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir*) 62.640 - - 62.640 credit loss ending balance*)
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar *) Allowance for expected credit losses on securities measured at fair value through
melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif other comprehensive income is recorded in other comprehensive income
lain sehingga nilai tercatatnya disajikan sebesar nilai wajarnya. therefore the carrying value is stated at fair value.
163
Page 167
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 58.823 - - 58.823 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 22.238 - - 22.238 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 27.104 - - 27.104 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (2.889) - - (2.889) assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (15.757) - - (15.757) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 89.519 - - 89.519 credit loss ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment losses as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 telah December 31, 2025 are adequate.
memadai.
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Wesel Tagih 6.502.835 10.851.516 Notes Receivables
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 4.766.000 6.935.145 Letter of Credit (SKBDN)
Wesel Ekspor 873.677 1.827.094 Export Bills
Tagihan Lainnya 1.435.635 1.387.705 Other Bills
13.578.147 21.001.460
164
Page 168
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
a) Berdasarkan Jenis dan Mata Uang (lanjutan): a) By Type and Currency (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) Letter of Credit (SKBDN)
Dolar Amerika Serikat 379.024 6.441 134.100 2.236 United States Dollar
Wesel Ekspor Export Bills
Dolar Amerika Serikat 479.973.074 8.156.902 506.893.594 8.452.675 United States Dollar
Renminbi 384.075.988 944.443 352.617.114 840.992 Renminbi
Euro Eropa 53.645 1.046 94.458 1.849 European Euro
9.108.832 9.297.752
Wesel Tagih Notes Receivables
Dolar Amerika Serikat 573.724.001 9.750.153 538.372.062 8.977.354 United States Dollar
Euro Eropa 19.334.483 376.963 15.693.332 307.141 European Euro
Renminbi 23.159.099 56.948 4.460.556 10.638 Renminbi
Pound Sterling Inggris 894.474 20.074 66.430 1.490 Great Britain Pound Sterling
Dolar Singapura 1.432.564 18.873 770.978 9.996 Singaporean Dollar
Yen Jepang 122.317.358 13.021 10.645.976 1.134 Japanese Yen
Dolar Kanada 895.292 10.920 4.407.868 53.633 Canadian Dollar
10.246.952 9.361.386
Tagihan Lainnya Other Bills
Dolar Amerika Serikat 45.323491 770.250 49.037.358 816.964 United States Dollar
Yen Jepang 466.602.763 49.672 3.400.000 362 Japanese Yen
Renminbi 10.186.210 25.048 76.439.107 182.307 Renminbi
Euro Eropa 565.992 11.035 203.800 3.988 European Euro
Pound Sterling Inggris 22.200 498 - Great Britain Pound Sterling
856.503 1.003.621
20.212.287 19.662.759
33.790.434 40.664.219
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Wesel Tagih 5.625.275 3.253.423 Notes Receivables
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 829.953 821.830 Letter of Credit (SKBDN)
Wesel Ekspor 51.278 19.953 Export Bills
Tagihan Lainnya 350.380 106.733 Other Bills
6.856.886 4.201.939
Mata uang asing Foreign currency
Wesel Tagih Notes Receivables
Dolar Amerika Serikat 142.271.204 2.417.828 150.491.746 2.508.249 United States Dollar
Wesel Ekspor Export Bills
Dolar Amerika Serikat 11.090.077 188.470 22.182.729 369.897 United States Dollar
2.606.298 2.878.146
165
Page 169
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
a) Berdasarkan Jenis dan Mata Uang (lanjutan): a) By Type and Currency (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
(lanjutan) (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Tagihan Lainnya Other Bills
Dolar Amerika Serikat 70.127.332 1.191.779 30.407.499 507.779 United States Dollar
1.191.779 507.779
3.798.077 3.385.925
10.654.963 7.587.864
Total 44.445.397 48.252.083 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (242.256) (465.498) losses
Neto 44.203.141 47.786.585 Net
b) Berdasarkan Jangka Waktu: b) By Period:
Klasifikasi jangka waktu wesel ekspor dan The classification of export bills and other
tagihan lainnya berdasarkan sisa umur sampai receivables based on their remaining period to
dengan saat jatuh tempo adalah sebagai maturity are as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
≤ 1 bulan 8.963.578 12.530.550 ≤ 1 month
> 1 bulan - 3 bulan 12.379.461 18.413.000 > 1 month - 3 months
> 3 bulan - 1 tahun 12.447.395 9.720.669 > 3 months - 1 year
33.790.434 40.664.219
Pihak berelasi (Catatan 44) Related parties (Note 44)
≤ 1 bulan 4.957.548 2.576.272 ≤ 1 month
> 1 bulan - 3 bulan 4.013.636 3.347.190 > 1 month - 3 months
> 3 bulan - 1 tahun 1.683.779 1.664.402 > 3 months - 1 year
10.654.963 7.587.864
Total 44.445.397 48.252.083 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (242.256) (465.498) losses
Neto 44.203.141 47.786.585 Net
166
Page 170
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Export Bills and Other
Wesel Ekspor dan Tagihan Lainnya Receivables
Carrying value beginning
Nilai tercatat awal 48.250.278 1.805 - 48.252.083 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 13.565.279 - - 13.565.279 or purchased
Aset keuangan yang dihentikan
pengakuannya (17.782.555) (1.805) - (17.784.360) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 412.395 - - 412.395 and other changes
Carrying value ending
Nilai tercatat akhir 44.445.397 - - 44.445.397 balance
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Export Bills and Other
Wesel Ekspor dan Tagihan Lainnya Receivables
Carrying value beginning
Nilai tercatat awal 40.613.972 39.783 3.067 40.656.822 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 36.480.957 1.805 - 36.482.762 or purchased
Aset keuangan yang dihentikan
pengakuannya (29.219.379) (39.866) (3.067) (29.262.312) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 374.728 83 - 374.811 and other changes
Carrying value ending
Nilai tercatat akhir 48.250.278 1.805 - 48.252.083 balance
167
Page 171
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret 2026/March 31, 2026
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Export Bills and Other
Wesel Ekspor dan Tagihan Lainnya Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 463.693 1.805 - 465.498 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 240.613 - - 240.613 or purchased
Aset keuangan yang dihentikan
pengakuannya (463.693) (1.805) - (465.498) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 1.643 - - 1.643 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 242.256 - - 242.256 credit loss ending balance
31 Desember 2025/December 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Export Bills and Other
Wesel Ekspor dan Tagihan Lainnya Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 1.043.130 29.362 3.067 1.075.559 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 471.888 1.805 - 473.693 or purchased
Aset keuangan yang dihentikan
pengakuannya (1.049.728) (29.362) (3.067) (1.082.157) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1.597) - - (1.597) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 463.693 1.805 - 465.498 credit loss ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai wesel ekspor dan tagihan impairment losses on export bills and other
lainnya pada tanggal 31 Maret 2026 dan receivables as of March 31, 2026 and December
31 Desember 2025 telah memadai. 31, 2025 are adequate.
168
Page 172
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 AGREEMENT
DIJUAL KEMBALI TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell as of
pada tanggal-tanggal 31 Maret 2026 dan March 31, 2026 and December 31, 2025 consist of:
31 Desember 2025 terdiri dari:
31 Maret 2026/March 31, 2026
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale Amount Carrying Value
Pihak ketiga Third parties
Rupiah Rupiah
PT BPD Jawa Barat dan PT BPD Jawa Barat dan
Banten Tbk Banten Tbk
Obligasi Pemerintah Government Bonds
FR0064 5,09 25 Mar/Mar 25, 2026 8 Apr/Apr 8, 2026 291.590 291.878 FR0064
FR0090 5,09 25 Mar/Mar 25, 2026 8 Apr/Apr 8, 2026 193.116 193.307 FR0090
IDSR201126364S 5,08 16 Mar/Mar 16, 2026 13 Apr/Apr 13, 2026 241.597 242.143 IDSR201126364S
IDSR140127364S 5,08 16 Mar/Mar 16, 2026 13 Apr/Apr 13, 2026 240.025 240.567 IDSR140127364S
PT BPD Jawa Timur PT BPD Jawa Timur
Obligasi Pemerintah Government Bonds
FR0075 5,08 10 Mar/Mar 10, 2026 7 Apr/Apr 7, 2026 500.808 502.363 FR0075
PT Bank Nationalnobu Tbk PT Bank Nationalnobu Tbk
Obligasi Pemerintah Government Bonds
IDSR041226364S 5,08 5 Mar/Mar 5, 2026 2 Apr/Apr 2, 2026 288.593 289.692 IDSR041226364S
IDSR161026364S 5,08 5 Mar/Mar 5, 2026 2 Apr/Apr 2, 2026 97.017 97.386 IDSR161026364S
PT Bank Permata Tbk PT Bank Permata Tbk
Obligasi Pemerintah Government Bonds
IDSR041226364S 5,08 16 Mar/Mar 16, 2026 13 Apr/Apr 13, 2026 481.429 482.516 IDSR041226364S
IDSR021026364S 5,04 4 Mar/Mar 4, 2026 9 Apr/Apr 9, 2026 116.646 117.086 IDSR021026364S
PT Bank UOB PT Bank UOB
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
FR0095 5,10 17 Mar/Mar 17, 2026 17 Apr/Apr 17, 2026 960.403 962.444 FR0095
FR0064 4,97 25 Mar/Mar 25, 2026 14 Apr/Apr 14, 2026 97.121 97.177 FR0064
PT Bank SMBC PT Bank SMBC
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
FR0078 5,10 16 Mar/Mar 16, 2026 16 Apr/Apr 16, 2026 20.875 20.922 FR0078
PT Bank DBS PT Bank DBS
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
FR0078 5,08 9 Mar/Mar 9, 2026 6 Apr/Apr 6, 2026 210.060 210.742 FR0078
PT Bank Cimb Niaga Tbk PT Bank Cimb Niaga Tbk
Obligasi Pemerintah Government Bonds
FR0082 5,08 16 Mar/Mar 16, 2026 13 Apr/Apr 13, 2026 977.730 979.937 FR0082
FR0071 5,03 17 Mar/Mar 17, 2026 1 Apr/Apr 1, 2026 973.568 975.609 FR0071
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Obligasi Pemerintah Government Bonds
FR0082 5,03 25 Mar/Mar 25, 2026 8 Apr/Apr 8, 2026 19.329 19.348 FR0082
Total 5.709.907 5.723.117 Total
31 Desember 2025/December 31, 2025
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale Amount Carrying Value
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank UOB PT Bank UOB
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
FR0064 4,75 18 Des/Dec 18, 2025 2 Jan/Jan 2, 2026 4.876 4.885 FR0064
FR0064 4,75 19 Des/Dec 19, 2025 2 Jan/Jan 2, 2026 4.884 4.892 FR0064
FR0064 4,77 22 Des/Dec 22, 2025 5 Jan/Jan 5, 2026 4.888 4.894 FR0064
FR0064 4,81 24 Des/Dec 24, 2025 7 Jan/Jan 7, 2026 4.890 4.895 FR0064
FR0064 4,80 30 Des/Dec 30, 2025 13 Jan/Jan 13, 2026 4.885 4.886 FR0064
Total 24.423 24.452 Total
169
Page 173
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 AGREEMENT
DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai tidak diperlukan pada impairment losses is not necessary as of March 31,
tanggal-tanggal 31 Maret 2026 dan 31 Desember 2026 and December 31, 2025, because management
2025, karena manajemen berkeyakinan bahwa believes that marketable securities purchased under
efek-efek yang dibeli dengan janji dijual kembali agreement to resell are collectible.
dapat ditagih.
10. TAGIHAN DAN LIABILITAS DERIVATIF 10. DERIVATIVE RECEIVABLES AND PAYABLES
Ikhtisar transaksi derivatif adalah sebagai berikut: The summary of the derivatives transactions are as
follows:
31 Maret 2026/March 31, 2026
Tagihan derivatif/ Liabilitas derivatif/
Derivative Derivative
Transaksi receivables payables Transaction
Swap mata uang asing 456.119 595.120 Foreign currency swap
Pembelian dan penjualan forward Purchase and sale of foreign
mata uang asing 269.745 578.831 currency forward
Swap suku bunga 129.668 129.651 Interest rate swap
Swap mata uang dan suku bunga 171.163 170.851 Foreign currency and interest rate swap
Pembelian dan penjualan spot Purchase and sale of foreign
mata uang asing 9.192 8.820 currency spot
Option mata uang 300 11.888 Currency option
Total 1.036.187 1.495.161 Total
31 Desember 2025/December 31, 2025
Tagihan derivatif/ Liabilitas derivatif/
Derivative Derivative
Transaksi receivables payables Transaction
Swap mata uang asing 651.230 383.297 Foreign currency swap
Pembelian dan penjualan forward Purchase and sale of foreign
mata uang asing 237.629 438.327 currency forward
Swap suku bunga 121.203 117.790 Interest rate swap
Swap mata uang dan suku bunga 128.213 140.679 Foreign currency and interest rate swap
Pembelian dan penjualan spot Purchase and sale of foreign
mata uang asing 16.426 11.862 currency spot
Option mata uang 12.328 9.798 Currency option
Total 1.167.029 1.101.753 Total
Nilai Nosional (mata uang asing
nilai penuh, Rupiah dalam jutaan)/
Notional amounts (foreign currency
full amount, in millions of Rupiah)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Swap mata uang dan suku bunga Foreign currency and interest rate swap
Rupiah 5.986.910 3.401.710 Rupiah
Dolar Amerika Serikat 200.794.362 177.975.340 United States Dollar
Swap suku bunga Interest rate swap
Rupiah 1.040.000 - Rupiah
Dolar Amerika Serikat 768.845.772 773.845.772 United States Dollar
170
Page 174
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 10. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Nilai Nosional (mata uang asing
nilai penuh, Rupiah dalam jutaan)/
Notional amounts (foreign currency
full amount, in millions of Rupiah)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Option mata uang Currency option
Kontrak penjualan Sales contract
Euro Eropa 47.000.000 - European Euro
Pound Sterling Inggris 12.000.000 - Great Britain Pound Sterling
Dolar Amerika Serikat 624.948.483 142.361.224 United States Dollar
Kontrak pembelian Purchase contract
Dolar Amerika Serikat - 10.000.000 United States Dollar
Euro Eropa 10.000.000 10.000.000 European Euro
Spot mata uang asing Foreign currency spot
Kontrak pembelian Purchase contract
Dolar Amerika Serikat 794.824.393 158.002.393 United States Dollar
Euro Eropa 36.000.000 1.200.000 European Euro
Pound Sterling Inggris 60.000.000 - Great Britain Pound Sterling
Dolar Australia 1.000.000 - Australian Dollar
Renminbi 75.000.000 - Renminbi
Kontrak penjualan Sales contract
Dolar Amerika Serikat 752.382.267 279.518.230 United States Dollar
Euro Eropa 29.360.065 659.369 European Euro
Dolar Singapura 8.880.725 420.337 Singaporean Dollar
Pound Sterling Inggris 60.000.000 - Great Britain Pound Sterling
Dolar Australia 1.000.000 - Australian Dollar
Renminbi 41.595.616 - Renminbi
Forward mata uang asing Foreign currency forward
Kontrak pembelian Purchase contract
Yen Jepang 2.350.948.225 751.851,435 Japanese Yen
Dolar Amerika Serikat 1.190.171.636 648.523.869 United States Dollar
Euro Eropa 45.000.000 48.000.000 European Euro
Renminbi 16.200.000 15.600.000 Renminbi
Dolar Australia - 5.000.000 Australian Dollar
Pound Sterling Inggris - 10.000.000 Great Britain Pound Sterling
Kontrak penjualan Sales contract
Dolar Amerika Serikat 5.106.199.477 4.563.690.136 United States Dollar
Yen Jepang 8.000.000.000 - Japanese Yen
Euro Eropa 162.500.000 55.900.000 European Euro
Dolar Australia - - Australian Dollar
Dolar Singapura 12.000.000 15.000.000 Singaporean Dollar
Renminbi - 3.570.000 Renminbi
Pound Sterling Inggris - 3.000.000 Great Britain Pound Sterling
Swap mata uang asing Foreign currency swap
Kontrak pembelian Purchase contract
Dolar Amerika Serikat 1.123.834.000 2.132.512.100 United States Dollar
Euro Eropa 111.000.000 162.000.000 European Euro
Renminbi - 3.570.000 Renminbi
Kontrak penjualan Sales contract
Dolar Amerika Serikat 4.366.340.225 3.627.071.633 United States Dollar
Euro Eropa 115.000.000 260.000.000 European Euro
Pound Sterling Inggris 35.000.000 40.000.000 Great Britain Pound Sterling
Dolar Australia 25.000.000 20.000.000 Dolar Australia
Para pihak yang melakukan kontrak derivatif dalam The parties entering into derivative contracts in the
bentuk swap suku bunga ataupun swap mata uang form of interest rate swaps or currency and interest
dan suku bunga dengan BRI berkewajiban rate swaps with BRI are required to pay fixed rates
membayar bunga tetap atau bunga mengambang or floating rates, including but not limited to 3 (three)
antara lain SOFR 3 (tiga) bulanan atau 6 (enam) monthly or 6 (six) monthly SOFR plus a certain
bulanan ditambah dengan marjin tertentu. margin.
171
Page 175
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOANS
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
Rincian kredit yang diberikan berdasarkan jenis The details of loans by type and currency are as
dan mata uang adalah sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 695.082.001 691.424.669 Working Capital
Konsumsi 395.896.117 375.035.690 Consumer
Investasi 128.368.362 118.406.791 Investment
Cash Collateral 742.340 656.904 Cash Collateral
1.220.088.820 1.185.524.054
Pihak ketiga Third parties
Mata uang asing Foreign currency
Investasi 67.362.486 65.095.491 Investment
Modal kerja 56.966.039 54.294.233 Working Capital
Konsumsi 1.093.295 1.045.182 Consumer
125.421.820 120.434.906
1.345.510.640 1.305.958.960
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Modal kerja 30.981.710 43.259.847 Working Capital
Investasi 83.799.043 73.084.039 Investment
Konsumsi 184.248 192.432 Consumer
114.965.001 116.536.318
Mata uang asing Foreign currency
Modal kerja 8.873.428 9.788.447 Working Capital
Investasi 27.921.267 28.445.693 Investment
36.794.695 38.234.140
151.759.696 154.770.458
Total 1.497.270.336 1.460.729.418 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (80.505.014) (79.328.619) impairment losses
Neto 1.416.765.322 1.381.400.799 Net
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 1.335.053.821 1.302.060.372 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 9.545.236.083 162.216.515 9.515.385.056 158.669.046 United States Dollar
162.216.515 158.669.046
Total 1.497.270.336 1.460.729.418 Total
Dikurangi cadangan Less allowance for
kerugian penurunan nilai (80.505.014) (79.328.619) impairment losses
Neto 1.416.765.322 1.381.400.799 Net
172
Page 176
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
b) Berdasarkan Sektor Ekonomi: b) By Economic Sector:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Perdagangan, perhotelan dan Trading, hotels
restoran 387.194.893 388.502.355 and restaurants
Pertanian 226.817.362 224.982.146 Agriculture
Jasa dunia usaha 88.456.558 82.700.148 Business services
Perindustrian 76.049.638 72.873.387 Manufacturing
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 24.331.783 24.026.974 and communications
Konstruksi 23.504.397 16.978.494 Construction
Jasa pelayanan sosial 8.772.944 8.613.301 Social services
Pertambangan 6.963.539 6.721.810 Mining
Listrik, gas dan air 5.233.105 4.397.360 Electricity, gas and water
Lain-lain 372.764.601 355.728.079 Others
1.220.088.820 1.185.524.054
Mata uang asing Foreign currency
Perindustrian 40.747.889 39.511.068 Manufacturing
Pertambangan 19.885.417 20.384.167 Mining
Konstruksi 2.093.510 2.089.902 Construction
Pertanian 13.570.914 13.330.533 Agriculture
Listrik, gas dan air 13.427.975 13.548.107 Electricity, gas and water
Perdagangan, perhotelan dan Trading, hotels
restoran 18.299.300 16.640.270 and restaurants
Jasa pelayanan sosial 9.273.114 8.864.633 Social services
Jasa dunia usaha 5.909.778 4.042.222 Business services
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 1.116.718 974.986 and communications
Lain-lain 1.097.205 1.049.018 Others
125.421.820 120.434.906
1.345.510.640 1.305.958.960
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Perdagangan, perhotelan dan Trading, hotels
restoran 15.718.902 18.012.788 and restaurant
Konstruksi 70.519.791 60.533.447 Construction
Pertanian 7.186.786 7.156.132 Agriculture
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 10.449.267 8.424.246 and communications
Listrik, gas dan air 4.587.332 13.930.446 Electricity, gas and water
Jasa dunia usaha 1.072.366 3.381.517 Business services
Perindustrian 3.988.655 4.162.361 Manufacturing
Pertambangan 1.115.599 661.269 Mining
Jasa pelayanan sosial 140.000 80.000 Social services
Lain-lain 186.303 194.112 Others
114.965.001 116.536.318
173
Page 177
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
b) Berdasarkan Sektor Ekonomi (lanjutan): b) By Economic Sector (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
(lanjutan) (continued)
Mata uang asing Foreign currency
Listrik, gas dan air 20.960.613 21.570.039 Electricity, gas and water
Perdagangan, perhotelan Trading, hotels
dan restoran 4.707.091 5.924.533 and restaurant
Perindustrian 3.052.380 4.410.345 Manufacturing
Jasa dunia usaha 4.609.675 3.199.820 Business services
Pertambangan 1.964.474 1.633.495 Mining
Konstruksi 905.654 912.283 Construction
Pertanian 594.808 583.625 Agriculture
36.794.695 38.234.140
151.759.696 154.770.458
Total 1.497.270.336 1.460.729.418 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (80.505.014) (79.328.619) impairment losses
Neto 1.416.765.322 1.381.400.799 Net
c) Berdasarkan Jangka Waktu c) By Period
Klasifikasi jangka waktu kredit yang diberikan The classification of loans based on the
berdasarkan sisa umur sampai dengan saat remaining period to maturity are as follows:
jatuh tempo adalah sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 38.644.173 31.166.640 ≤ 1 month
> 1 bulan - 3 bulan 43.635.291 46.977.097 > 1 month - 3 months
> 3 bulan - 1 tahun 313.567.991 295.907.143 > 3 months - 1 year
> 1 tahun - 2 tahun 150.155.260 151.584.882 > 1 year - 2 years
> 2 tahun - 5 tahun 367.015.849 361.593.439 > 2 years - 5 years
> 5 tahun 307.070.256 298.294.853 > 5 years
1.220.088.820 1.185.524.054
Mata uang asing Foreign currency
≤ 1 bulan 2.152.717 3.493.731 ≤ 1 month
> 1 bulan - 3 bulan 6.978.801 7.606.660 > 1 month - 3 months
> 3 bulan - 1 tahun 42.136.800 37.304.190 > 3 months - 1 year
> 1 tahun - 2 tahun 15.274.199 13.914.483 > 1 year - 2 years
> 2 tahun - 5 tahun 20.633.602 22.235.257 > 2 years - 5 years
> 5 tahun 38.245.701 35.880.585 > 5 years
125.421.820 120.434.906
1.345.510.640 1.305.958.960
174
Page 178
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
c) Berdasarkan Jangka Waktu (lanjutan) c) By Period (continued)
Klasifikasi jangka waktu kredit yang diberikan The classification of loans based on the
berdasarkan sisa umur sampai dengan saat remaining period to maturity are as follows
jatuh tempo adalah sebagai berikut (lanjutan): (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 3.012.411 3.172.519 ≤ 1 month
> 1 bulan - 3 bulan 1.219.320 1.353.130 > 1 month - 3 months
> 3 bulan - 1 tahun 20.517.186 32.024.192 > 3 months - 1 year
> 1 tahun - 2 tahun 661.465 678.533 > 1 year - 2 years
> 2 tahun - 5 tahun 9.566.916 8.544.362 > 2 years - 5 years
> 5 tahun 79.987.703 70.763.582 > 5 years
114.965.001 116.536.318
Mata uang asing Foreign currency
≤ 1 bulan 1.954.415 2.417.875 ≤ 1 month
> 1 bulan - 3 bulan 762.526 294.529 > 1 month - 3 months
> 3 bulan - 1 tahun 1.257.954 2.654.620 > 3 months - 1 year
> 1 tahun - 2 tahun 280.582 111.892 > 1 year - 2 years
> 2 tahun - 5 tahun 16.877.959 17.019.252 > 2 years - 5 years
> 5 tahun 15.661.259 15.735.972 > 5 years
36.794.695 38.234.140
151.759.696 154.770.458
Total 1.497.270.336 1.460.729.418 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (80.505.014) (79.328.619) impairment losses
Neto 1.416.765.322 1.381.400.799 Net
175
Page 179
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d) Perubahan Nilai Tercatat dan Cadangan d) The Changes in Carrying Value and Allowance
Kerugian Ekspektasian for Expected Losses
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang diberikan Loans
Carrying value beginning
Nilai tercatat awal 1.323.864.419 90.950.865 45.914.134 1.460.729.418 balance
Pengalihan ke Transition to
Stage 1 3.845.871 (3.423.678) (422.193) - Stage 1
Stage 2 (25.617.495) 26.538.932 (921.437) - Stage 2
Stage 3 (2.812.610) (12.417.369) 15.229.979 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (13.610.123) (9.320.111) (717.119) (23.647.353) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 168.967.957 1.088.684 651.154 170.707.795 or purchased
Aset keuangan yang dihentikan
pengakuannya (97.931.440) (2.574.443) (1.410.705) (101.916.588) Derecognized financial assets
Penghapusbukuan (2.861) (69.850) (10.677.989) (10.750.700) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2.000.437 144.682 2.645 2.147.764 and other changes
Carrying value ending
Nilai tercatat akhir 1.358.704.155 90.917.712 47.648.469 1.497.270.336 balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang diberikan Loans
Carrying value beginning
Nilai tercatat awal 1.165.943.855 95.119.494 37.254.740 1.298.318.089 balance
Pengalihan ke Transition to
Stage 1 4.648.837 (4.297.443) (351.394) - Stage 1
Stage 2 (40.930.497) 41.423.893 (493.396) - Stage 2
Stage 3 (23.272.933) (16.831.480) 40.104.413 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (69.163.086) (12.087.099) (2.006.081) (83.256.266) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 572.477.199 8.763.151 3.279.191 584.519.541 or purchased
Aset keuangan yang dihentikan
pengakuannya (284.676.333) (9.998.298) (5.567.593) (300.242.224) Derecognized financial assets
Penghapusbukuan (4.645.142) (11.392.463) (26.379.181) (42.416.786) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 3.482.519 251.110 73.435 3.807.064 and other changes
Carrying value ending
Nilai tercatat akhir 1.323.864.419 90.950.865 45.914.134 1.460.729.418 balance
176
Page 180
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d) Perubahan Nilai Tercatat dan Cadangan d) The Changes in Carrying Value and Allowance
Kerugian Ekspektasian (lanjutan) for Expected Losses (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang Diberikan Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 21.494.091 25.124.379 32.710.149 79.328.619 loss beginning balance
Pengalihan ke Transition to
Stage 1 827.519 (585.404) (242.115) - Stage 1
Stage 2 (1.024.406) 1.403.633 (379.227) - Stage 2
Stage 3 (359.221) (3.246.024) 3.605.245 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 380.141 2.401.267 7.864.901 10.646.309 allowance for losses
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 2.660.610 131.543 506.816 3.298.969 or purchased
Aset keuangan yang dihentikan
pengakuannya (652.759) (556.628) (770.842) (1.980.229) Derecognized financial assets
Penghapusbukuan (2.861) (69.850) (10.677.989) (10.750.700) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (4.554) (32.567) (833) (37.954) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 23.318.560 24.570.349 32.616.105 80.505.014 credit loss ending balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang Diberikan Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 19.961.020 29.540.799 27.401.070 76.902.889 loss beginning balance
Pengalihan ke Transition to
Stage 1 828.894 (612.984) (215.910) - Stage 1
Stage 2 (1.147.756) 1.431.552 (283.796) - Stage 2
Stage 3 (1.386.708) (6.075.412) 7.462.120 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 2.847.217 11.410.220 25.052.966 39.310.403 allowance for losses
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 8.638.893 2.853.292 2.608.103 14.100.288 or purchased
Aset keuangan yang dihentikan
pengakuannya (3.600.438) (2.013.925) (2.930.593) (8.544.956) Derecognized financial assets
Penghapusbukuan (4.645.142) (11.392.463) (26.379.181) (42.416.786) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1.889) (16.700) (4.630) (23.219) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 21.494.091 25.124.379 32.710.149 79.328.619 credit loss ending balance
177
Page 181
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
e) Informasi mengenai restrukturisasi yang e) Information regarding restructured loan by BRI
dilakukan BRI dan entitas anak and its subsidiaries
Tabel berikut merupakan informasi atas kredit The following table provides informations of
yang diberikan yang telah direstrukturisasi BRI restructured loan by BRI and subsidiaries, as
dan entitas anak: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
BRI (Entitas Induk) 82.442.495 81.730.452 BRI (Parent Entity)
BRI (Entitas Anak) 2.302.106 2.945.734 BRI (Subsidiary)
Total 84.744.601 84.676.186 Total
Skema restrukturisasi umumnya dilakukan Restructuring scheme generally consists of
dengan perpanjangan masa pelunasan kredit extention of the loan period and rescheduling the
dan penjadwalan kembali bunga yang overdue interest.
tertunggak.
f) Informasi Penting Lainnya f) Other Significant Information
1) Kredit yang diberikan pada umumnya 1) The loans are generally collateralized by
dijamin dengan agunan yang diikat dengan registered mortgages, by powers of
hak tanggungan, surat kuasa untuk attorneys to sell, demand deposits, saving
menjual, giro, tabungan, deposito berjangka deposits, time deposits or by other
atau jaminan lain yang umumnya diterima guarantees generally accepted by banks
oleh perbankan (Catatan 19, 20 dan 21), (Notes 19, 20 and 21), as well as collateral
serta barang jaminan berupa emas (entitas in the form of gold (subsidiaries).
anak).
2) Kredit modal kerja dan investasi diberikan 2) Working capital and investment loans are
kepada debitur untuk memenuhi kebutuhan given to debtors for working capital
modal kerja dan barang-barang modalnya. requirements and capital goods.
3) Kredit konsumsi terdiri dari kredit kepada 3) Consumption loans consist of loans to
pekerja dan pensiun, kredit pemilikan employees and retired employees, housing,
rumah, kredit kendaraan bermotor dan motor vehicles and other consumption
kredit konsumsi lainnya. loans.
4) Kredit program merupakan kredit yang 4) Program loans represent loan facilities
disalurkan BRI berdasarkan petunjuk dari channeled by BRI based on the guidelines
Pemerintah dalam rangka mendukung from the Government in order to support the
pembangunan di Indonesia khususnya development in Indonesia especially the
pengembangan usaha kecil, menengah dan development of small scale industry, middle
koperasi. scale industry and corporate.
5) Kredit Kupedes merupakan kredit yang 5) Kupedes loans represent loan facilities
disalurkan BRI melalui kantor BRI Unit channeled by BRI through BRI’s Units. The
dengan sasaran usaha mikro dan golongan target of these loans is micro scale industry
berpenghasilan tetap yang memerlukan and fixed income employees that require
tambahan pembiayaan yang besarnya additional funds, in accordance with the
sesuai dengan ketentuan batasan plafon maximum limit amount stated in the
Kupedes. Sektor ekonomi yang menjadi Kupedes regulation. The targeted economic
sasaran adalah pertanian, industri, sectors are agriculture, manufacturing,
perdagangan dan lain-lain. trading and others.
178
Page 182
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f) Informasi Penting Lainnya (lanjutan) f. Other Significant Information (continued)
6) Kredit sindikasi merupakan kredit yang 6) Syndicated loans represent loans provided
diberikan kepada debitur di bawah to debtors under syndication agreements
perjanjian pembiayaan bersama dengan with other banks. The total BRI loan with the
bank-bank lain. Jumlah kredit sindikasi yang syndication scheme amounted to
diberikan BRI adalah sebesar Rp134,890,153 and Rp130,275,425 as of
Rp134.890.153 dan Rp130.275.425 March 31, 2026 and December 31, 2025,
masing-masing pada tanggal-tanggal 31 respectively. BRI’s participation as leader in
Maret 2026 dan 31 Desember 2025. the syndicated loans ranged from 3% to
Keikutsertaan BRI sebagai pimpinan 72% as of March 31, 2026 and December
sindikasi berkisar dari 3% sampai dengan 31, 2025, respectively. BRI’s participation
72% masing-masing pada tanggal-tanggal as a member in the syndicated loans
31 Maret 2026 dan 31 Desember 2025, ranged from 1% to 80% as of March 31,
selanjutnya sebagai anggota sindikasi 2026 and December 31, 2025
berkisar dari 1% sampai dengan 80%
masing-masing pada tanggal-tanggal 31
Maret 2026 dan 31 Desember 2025.
7) Pinjaman pekerja adalah pinjaman yang 7) Employee loans are loans given to
diberikan kepada pekerja dengan tingkat employees with 4.5% to 5.5% annual
bunga berkisar 4,5% sampai dengan 5,5% interest rate that are intended for the
per tahun yang ditujukan untuk pembelian acquisition of vehicles, houses and other
kendaraan, rumah dan keperluan lainnya necessities with 4 (four) to 20 (twenty) years
dengan jangka waktu berkisar antara maturity. Loan principal and interest
4 (empat) tahun sampai dengan payments were collected through monthly
20 (dua puluh) tahun. Pembayaran pokok payroll deductions. The difference between
pinjaman dan bunga dilunasi melalui employee loan’s interest rate and Base
pemotongan gaji setiap bulan. Perbedaan Lending Rate (BLR) is deferred and
antara tingkat bunga pinjaman pekerja dan recorded as deferred expense for employee
Base Lending Rate (BLR) ditangguhkan dan loans as part of other assets. The deferred
dicatat sebagai beban yang ditangguhkan expense for employee loans amounted to
untuk pinjaman pekerja, bagian dari Aset Rp4,013,931 and Rp4,148,213 as of March
Lain-lain. Besarnya akun beban yang 31, 2026 and December 31, 2025,
ditangguhkan untuk pinjaman pekerja respectively (Note 17).
sebesar Rp4.013.931 dan Rp4.148.213
masing-masing pada tanggal 31 Maret
2026 dan 31 Desember 2025 (Catatan 17).
8) Berdasarkan Segmen Operasi 8) By Operating Segment
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Mikro 636.036.233 585.960.587 Micro
Ritel 503.281.763 526.176.148 Retail
Korporasi 80.770.824 73.387.319 Corporate
1.220.088.820 1.185.524.054
Mata uang asing Foreign currency
Korporasi 120.924.405 115.834.841 Corporate
Ritel 4.497.415 4.600.065 Retail
125.421.820 120.434.906
1.345.510.640 1.305.958.960
179
Page 183
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f) Informasi Penting Lainnya (lanjutan) f. Other Significant Information (continued)
8) Berdasarkan Segmen Operasi (lanjutan) 8) By Operating Segment (continued)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Korporasi 113.422.788 115.061.550 Corporate
Ritel 1.542.213 1.474.768 Retail
114.965.001 116.536.318
Mata uang asing Foreign currency
Korporasi 36.794.695 38.234.140 Corporate
36.794.695 154.770.458
Total 1.497.270.336 1.460.729.418 Total
Dikurangi cadangan kerugian Less Allowance for
penurunan nilai (80.505.014) (79.328.619) impairment losses
Neto 1.416.765.322 1.381.400.799 Net
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025, there
31 Desember 2025, terdapat kredit entitas anak are loans from subsidiaries (Pegadaian and PNM)
(Pegadaian dan PNM) digunakan sebagai jaminan used as collaterals for bank loans amounted to
atas pinjaman bank masing-masing sebesar Rp107,466,714 and Rp74,593,275 respectively
Rp107.466.714 dan Rp74.593.275 (Catatan 25). (Note 25).
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai kredit yang diberikan pada impairment losses on loans as of March 31, 2026 and
tanggal-tanggal 31 Maret 2026 dan 31 Desember December 31, 2025 are adequate.
2025 telah memadai.
12. PINJAMAN SYARIAH 12. SHARIA LOANS
a) Pinjaman syariah berdasarkan jangka waktu a) Sharia loans based on the remaining period to
dan mata uang adalah sebagai berikut: maturity and currency are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 179.191 163.298 ≤ 1 month
> 1 bulan - 3 bulan 612.283 894.344 > 1 month - 3 months
> 3 bulan - 1 tahun 39.756.324 35.190.312 > 3 months - 1 year
> 1 tahun - 2 tahun 14.919.159 14.337.839 > 1 year - 2 years
> 2 tahun - 5 tahun 5.398.695 5.606.997 > 2 years - 5 years
> 5 tahun 151.991 157.492 > 5 years
Total 61.017.643 56.350.282 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (3.569.171) (3.565.115) impairment losses
Neto 57.448.472 52.785.167 Net
180
Page 184
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN SYARIAH (lanjutan) 12. SHARIA LOANS (continued)
a) Pinjaman syariah berdasarkan jangka waktu a) Sharia loans based on the remaining period to
dan mata uang adalah sebagai berikut maturity and currency are as follows (continued):
(lanjutan):
Pinjaman syariah merupakan produk dari Sharia loans are products of subsidiaries of
entitas anak Pegadaian dan PNM. Untuk Pegadaian and PNM. Pegadaian sharia loans
pinjaman syariah Pegadaian terdiri dari arrum consist of arrum haji, amanah, arrum gold, arrum
haji, amanah, arrum emas, arrum BPKB, arrum BPKB, arrum safar, arrum express loan-KUR
safar, arrum express loan-KUR syariah, rahn syariah, rhan tasjily land, mulia and emasku
tasjily tanah, mulia dan emasku syariah serta syariah as well as rahn syariah, while PNM
Rahn gadai syariah, sementara pinjaman sharia loans consist of mekaar sharia and ulamm
syariah PNM terdiri dari mekaar syariah dan sharia.
ulamm syariah.
b) Tabel berikut menyajikan perubahan nilai b) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected losses
berdasarkan kategori instrumen keuangan: by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Pinjaman Syariah Sharia Loans
Carrying value beginning
Nilai tercatat awal 52.581.324 3.010.289 758.669 56.350.282 balance
Pengalihan ke Transition to
Stage 1 231.875 (220.381) (11.494) - Stage 1
Stage 2 (2.023.188) 2.064.513 (41.325) - Stage 2
Stage 3 (1.295.248) (449.736) 1.744.984 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 4.013.183 (664.795) (162.188) 3.186.200 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 10.340.669 357.824 86.168 10.784.661 or purchased
Aset keuangan yang dihentikan
pengakuannya (7.396.966) (270.183) (1.205.845) (8.872.994) Derecognized financial assets
Penghapusbukuan - - (430.506) (430.506) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Carrying value ending
Nilai tercatat akhir 56.451.649 3.827.531 738.463 61.017.643 balance
181
Page 185
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN SYARIAH (lanjutan) 12. SHARIA LOANS (continued)
b) Tabel berikut menyajikan perubahan nilai b) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected losses
berdasarkan kategori instrumen keuangan by financial instrument category (continued):
(lanjutan):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Pinjaman Syariah Sharia Loans
Carrying value beginning
Nilai tercatat awal 45.088.319 3.960.852 839.911 49.889.082 balance
Pengalihan ke Transition to
Stage 1 404.105 (391.436) (12.669) - Stage 1
Stage 2 (1.650.384) 1.694.614 (44.230) - Stage 2
Stage 3 (7.175.826) (1.668.231) 8.844.057 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 5.161.858 (885.868) (208.610) 4.067.380 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 48.066.064 1.663.256 400.532 50.129.852 or purchased
Aset keuangan yang dihentikan
pengakuannya (37.312.812) (1.362.898) (6.082.691) (44.758.401) Derecognized financial assets
Penghapusbukuan - - (2.977.631) (2.977.631) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Carrying value ending
Nilai tercatat akhir 52.581.324 3.010.289 758.669 56.350.282 balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Pinjaman Syariah Sharia Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 3.458.458 99.164 7.493 3.565.115 loss beginning balance
Pengalihan ke Transition to
Stage 1 14.769 (10.514) (4.255) - Stage 1
Stage 2 (76.400) 80.623 (4.223) - Stage 2
Stage 3 (373.947) (202.305) 576.252 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 1.388 6.699 (907) 7.180 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 445.292 94.964 34.472 574.728 or purchased
Aset keuangan yang dihentikan
pengakuannya (9.802) (6.596) (130.948) (147.346) Derecognized financial assets
Penghapusbukuan - - (430.506) (430.506) Writtenoff financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 3.459.758 62.035 47.378 3.569.171 credit loss ending balance
182
Page 186
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN SYARIAH (lanjutan) 12. SHARIA LOANS (continued)
b) Tabel berikut menyajikan perubahan nilai b) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected losses
berdasarkan kategori instrumen keuangan by financial instrument category (continued):
(lanjutan):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Pinjaman Syariah Sharia Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 1.325.565 2.030.509 638.958 3.995.032 loss beginning balance
Pengalihan ke Transition to
Stage 1 37.261 (32.935) (4.326) - Stage 1
Stage 2 (29.571) 32.805 (3.234) - Stage 2
Stage 3 (1.591.035) (2.296.865) 3.887.900 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (78.493) (378.587) 51.274 (405.806) allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 3.936.216 839.449 304.720 5.080.385 or purchased
Aset keuangan yang dihentikan
pengakuannya (141.485) (95.212) (1.890.168) (2.126.865) Derecognized financial assets
Penghapusbukuan - - (2.977.631) (2.977.631) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 3.458.458 99.164 7.493 3.565.115 credit loss ending balance
b) Informasi mengenai restrukturisasi pinjaman b) Information regarding structured sharia loan by
syariah subsidiaries
Tabel berikut merupakan informasi atas The following table provides informations of
pinjaman syariah yang telah direstrukturisasi restructured sharia loans by Pegadaian and
Pegadaian dan PNM: PNM:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pegadaian 14.079 16.853 Pegadaian
PNM 1.999.015 2.105.498 PNM
Total 2.013.094 2.122.351 Total
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pinjaman syariah pada impairment losses on sharia loans as of March 31,
tanggal-tanggal 31 Maret 2026 dan 31 Desember 2026 and December 31, 2025 is adequate.
2025 telah memadai.
Jenis jaminan yang diserahkan oleh debitur atas The type of collateral submitted by the debtors for the
pinjaman syariah antara lain berupa agunan yang sharia loans are collateral secured by a mortgage,
diikat dengan hak tanggungan, surat kuasa untuk a power of attorney to sell, fiduciary guarantees,gold,
menjual, fidusia, emas atau jaminan lain yang fiduciary, and other commonly accepted forms of
umumnya diterima. collateral.
183
Page 187
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN SYARIAH (lanjutan) 12. SHARIA LOANS (continued)
Pada tanggal-tanggal 31 Maret 2026 dan As March 31, 2026 and December 31, 2025, there are
31 Desember 2025, terdapat pinjaman syariah yang sharia loans that are used as collateral for bank loans
digunakan sebagai jaminan atas pinjaman bank amounted to Rp31,595,798 and Rp27,711,699,
masing-masing sebesar Rp31.595.798 dan respectively (Note 25).
Rp27.711.699 (Catatan 25).
13. PIUTANG SEWA PEMBIAYAAN 13. FINANCE LEASE RECEIVABLES
a) Piutang sewa pembiayaan pada tanggal a) Finance lease receivables as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 yang and December 31, 2025 consisting of:
terdiri dari:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Piutang sewa pembiayaan - bruto 4.989.029 5.257.373 Finance lease receivables - gross
Nilai sisa yang terjamin 1.440.466 1.430.132 Guaranteed residual values
Pendapatan sewa pembiayaan
yang belum diakui (855.319) (883.502) Unearned finance leases income
Simpanan jaminan (1.440.466) (1.430.132) Security deposit
4.133.710 4.373.871
Pihak berelasi (Catatan 44) Related parties (Note 44)
Piutang sewa pembiayaan - bruto 33.328 36.897 Finance lease receivables - gross
Nilai sisa yang terjamin 12.914 12.914 Guaranteed residual values
Pendapatan sewa pembiayaan
yang belum diakui (3.868) (4.611) Unearned finance leases income
Simpanan jaminan (12.914) (12.914) Security deposit
29.460 32.286
Total 4.163.170 4.406.157 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (175.863) (164.922) impairment losses
Neto 3.987.307 4.241.235 Net
b) Piutang Sewa Pembiayaan berdasarkan sisa b) Finance lease receivables based on the
umur sampai dengan jatuh tempo adalah remaining period to maturity are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 tahun 2.159.892 2.238.019 ≤ 1 year
> 1 tahun - 2 tahun 1.220.039 1.323.852 > 1 year - 2 years
> 2 tahun - 5 tahun 724.659 782.252 > 2 years - 5 years
> 5 tahun 29.120 29.748 > 5 years
4.133.710 4.373.871
184
Page 188
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
b) Piutang Sewa Pembiayaan berdasarkan sisa b) Finance lease receivables based on the
umur sampai dengan jatuh tempo adalah remaining period to maturity are as follows
sebagai berikut (lanjutan): (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 tahun 10.985 11.096 ≤ 1 year
> 1 tahun - 2 tahun 10.736 10.758 > 1 year - 2 years
> 2 tahun - 5 tahun 7.739 10.432 > 2 years - 5 years
29.460 32.286
Total 4.163.170 4.406.157 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (175.863) (164.922) impairment losses
Neto 3.987.307 4.241.235 Net
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Carrying value beginning
Nilai tercatat awal 4.136.096 186.066 83.995 4.406.157 balance
Pengalihan ke Transition to
Stage 1 15.855 (15.056) (799) - Stage 1
Stage 2 (61.229) 63.171 (1.942) - Stage 2
Stage 3 (8.434) (37.615) 46.049 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 703.184 236 - 703.420 or purchased
Aset keuangan yang dihentikan
pengakuannya (896.674) (20.427) (11.174) (928.275) Derecognized financial assets
Penghapusbukuan - - (18.132) (18.132) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Carrying value ending
Nilai tercatat akhir 3.888.798 176.375 97.997 4.163.170 balance
185
Page 189
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Carrying value beginning
Nilai tercatat awal 6.192.820 137.312 103.476 6.433.608 balance
Pengalihan ke Transition to
Stage 1 24.083 (21.875) (2.208) - Stage 1
Stage 2 (207.723) 208.318 (595) - Stage 2
Stage 3 (60.182) (29.010) 89.192 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.359.749 21.903 2.592 1.384.244 or purchased
Aset keuangan yang dihentikan
pengakuannya (3.122.238) (99.941) (35.822) (3.258.001) Derecognized financial assets
Penghapusbukuan (50.413) (30.641) (72.640) (153.694) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Carrying value ending
Nilai tercatat akhir 4.136.096 186.066 83.995 4.406.157 balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 91.573 9.302 64.047 164.922 loss beginning balance
Pengalihan ke Transition to
Stage 1 2.852 (2.149) (703) - Stage 1
Stage 2 (1.098) 2.864 (1.766) - Stage 2
Stage 3 (3.164) (7.918) 11.082 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 14.268 4.966 26.826 46.060 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 3.107 30 - 3.137 or purchased
Aset keuangan yang dihentikan
pengakuannya (10.760) (2.400) (6.964) (20.124) Derecognized financial assets
Penghapusbukuan - - (18.132) (18.132) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 96.778 4.695 74.390 175.863 credit loss ending balance
186
Page 190
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 78.254 8.943 78.393 165.590 loss beginning balance
Pengalihan ke Transition to
Stage 1 4.774 (2.504) (2.270) - Stage 1
Stage 2 (1.262) 1.794 (532) - Stage 2
Stage 3 (4.065) (5.040) 9.105 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 64.934 45.019 81.268 191.221 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 5.081 2.249 2.592 9.922 or purchased
Aset keuangan yang dihentikan
pengakuannya (17.317) (10.518) (31.869) (59.704) Derecognized financial assets
Penghapusbukuan (50.413) (30.641) (72.640) (153.694) Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 11.587 - - 11.587 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 91.573 9.302 64.047 164.922 credit loss ending balance
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025 and
31 Desember 2025 dan terdapat piutang sewa there were financing receivables that used as
pembiayaan digunakan sebagai jaminan atas utang collateral for bank loans amounting Rp825,379 and
bank masing-masing sebesar Rp825.379 dan Rp1,522,932, respectively (note 25).
Rp1.522.932 (catatan 25).
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai piutang sewa pembiayaan impairment losses for finance lease receivable as of
pada tanggal-tanggal 31 Maret 2026 dan March 31, 2026 and December 31, 2025 are
31 Desember 2025 telah memadai. adequate.
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
L/C Impor dan Surat Kredit Import Letters of
Berdokumen Dalam Credit and Domestic
Negeri (SKBDN) 6.791.106 9.904.354 Documentary L/C (SKBDN)
187
Page 191
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
a) Berdasarkan Jenis dan Mata Uang (lanjutan): a) By Type and Currency (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
L/C Impor dan SKBDN Import L/C and SKBDN
Dolar Amerika Serikat 37.331.572 634.431 46.632.380 777.595 United States Dollar
Renminbi 30.012.901 73.802 107.092.758 255.416 Renminbi
Euro Eropa 682.572 13.308 743.064 14.543 European Euro
Yen Jepang 20.490.000 2.181 24.574.000 2.617 Japanese Yen
Dolar Singapura - 124.500 1.614 Singapore Dollar
Ringgit Malaysia 375.000 1.577 - - Malaysian Ringgit
Pound Sterling Inggris 90.160 2.023 - - Great Britain Pound Sterling
727.322 1.051.785
7.518.428 10.956.139
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
L/C Impor dan SKBDN 1.278.552 1.645.307 Import L/C and SKBDN
Mata uang asing Foreign currency
L/C Impor dan SKBDN Import L/C and SKBDN
Dolar Amerika Serikat 38.154.828 648.422 28.612.941 477.121 United States Dollar
1.926.974 2.122.428
Total 9.445.402 13.078.567 Total
Cadangan kerugian penurunan nilai (21.116) (32.226) Allowance for impairment losses
Neto 9.424.286 13.046.341 Net
b) Berdasarkan Jangka Waktu: b) By Period:
Klasifikasi jangka waktu tagihan akseptasi The classification of acceptances receivable
berdasarkan sisa umur sampai dengan saat based on the remaining period until maturity are
jatuh tempo adalah sebagai berikut: as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
≤ 1 bulan 2.559.870 2.321.337 ≤ 1 month
> 1 bulan - 3 bulan 2.159.369 4.073.241 > 1 month - 3 months
> 3 bulan - 1 tahun 2.799.189 4.561.561 > 3 months - 1 year
7.518.428 10.956.139
Pihak berelasi (Catatan 44) Related parties (Note 44)
≤ 1 bulan 928.504 630.929 ≤ 1 month
> 1 bulan - 3 bulan 645.168 635.696 > 1 month - 3 months
> 3 bulan - 1 tahun 353.302 855.803 > 3 months - 1 year
1.926.974 2.122.428
Total 9.445.402 13.078.567 Total
Cadangan kerugian Allowance for
penurunan nilai (21.116) (32.226) impairment losses
Neto 9.424.286 13.046.341 Net
188
Page 192
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Tagihan Akseptasi Acceptances Receivables
Carrying value beginning
Nilai tercatat awal 13.073.348 5.219 - 13.078.567 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 3.041.560 6.848 - 3.048.408 or purchased
Aset keuangan yang dihentikan
pengakuannya (6.693.126) (5.219) - (6.698.345) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 16.772 - - 16.772 and other changes
Carrying value ending
Nilai tercatat akhir 9.438.554 6.848 - 9.445.402 balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Tagihan Akseptasi Acceptances Receivables
Carrying value beginning
Nilai tercatat awal 10.105.373 - - 10.105.373 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 13.073.348 5.219 - 13.078.567 or purchased
Aset keuangan yang dihentikan
pengakuannya (10.112.718) - - (10.112.718) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 7.345 - - 7.345 and other changes
Carrying value ending
Nilai tercatat akhir 13.073.348 5.219 - 13.078.567 balance
189
Page 193
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Tagihan Akseptasi Acceptances Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 30.111 2.115 - 32.226 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 17.950 3.166 - 21.116 or purchased
Aset keuangan yang dihentikan
pengakuannya (30.113) (2.115) - (32.228) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2 - - 2 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 17.950 3.166 - 21.116 credit loss ending balance
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired JumlahTotal
Tagihan Akseptasi Acceptances Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 321.683 - - 321.683 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 30.113 2.115 - 32.228 or purchased
Aset keuangan yang dihentikan
pengakuannya (321.684) (321.684) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1) - - (1) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 30.111 2.115 - 32.226 credit loss ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai pada impairment losses as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 telah December 31, 2025 is adequate.
memadai.
190
Page 194
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. PENYERTAAN SAHAM 15. INVESTMENT IN SHARES
Rincian penyertaan saham adalah sebagai berikut: The details of investment in shares are as follows:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Akumulasi Akumulasi
Bagian Bagian
Laba Neto Laba Neto
Asosiasi/ Asosiasi/
Jenis Persentase Biaya Accumulated Nilai Biaya Accumulated Nilai
Usaha/ Pemilikan (%)/ Perolehan/ Net Earning Tercatat/ Perolehan/ Net Earning Tercatat/
Type of Percentage of Acquisition Associated Carrying Acquisition Associated Carrying
Nama Perusahaan Business Ownership (%) Cost Entities Value Cost Entities Value Company Name
Metode Ekuitas Equity Method
Pihak berelasi (Catatan 44) Related parties (Note 44)
(Investasi dalam entitas (Investment in
asosiasi) associates)
PT Bank Syariah PT Bank Syariah
Indonesia Tbk Perbankan/ Indonesia Tbk
Banking 15,38 3.546.381 4.144.493 7.690.874 3.546.381 3.965.599 7.511.980
PT Bahana Artha Ventura Modal ventura/ PT Bahana Artha
Venture Capital 15,10 71.325 2.318 73.643 71.325 1.975 73.300 Ventura
3.617.706 4.146.811 7.764.517 3.617.706 3.967.574 7.585.280
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Akumulasi Akumulasi
Bagian Bagian
Laba Neto Laba Neto
Asosiasi/ Asosiasi/
Jenis Persentase Biaya Accumulated Nilai Biaya Accumulated Nilai
Usaha/ Pemilikan (%)/ Perolehan/ Net Earning Tercatat/ Perolehan/ Net Earning Tercatat/
Type of Percentage of Acquisition Associated Carrying Acquisition Associated Carrying
Nama Perusahaan Business Ownership (%) Cost Entities Value Cost Entities Value Company Name
Metode Nilai Wajar Fair Value Method
Pihak ketiga Third parties
Grab Holding Penyelenggara Grab Holding
Teknologi
Finansial/
Financial
Technology
Provider 0,07 133.308 179.494
PT Bukalapak.com Penyelenggara PT Bukalapak.com
Teknologi
Finansial/
Financial
Technology
Provider 0,18 25.165 28.605
PT Pefindo Biro Kredit Perusahaaan PT Pefindo Biro Kredit
Informasi
Pengkreditan/
Credit
Information
Provider 13,88 29.642 30.856
PT Pemeringkat Efek Pemeringkat PT Pemeringkat Efek
Indonesia efek/ Credit Indonesia
Rating Agency 6,78 28.617 27.317
PT Kustodian Sentral Jasa Penitipan PT Kustodian Sentral
Efek Indonesia Surat Berharga/ Efek Indonesia
Securities
Depository
Service 4,25 4.650 4.650
PT Penyelesaian Jasa PT Penyelesaian
Transaksi Pembayaran/ Transaksi
Elektronik Payment Elektronik
Nasional Service 17,50 3.500 3.500 Nasional
PT Kliring Berjangka Lembaga PT Kliring Berjangka
Indonesia Kiring/Clearing Indonesia
(Persero) Institution 1,92 1.833 1.646 (Persero)
Investasi lain-lain Beragam/ Beragam/ Other Invesments
Various Various 695.607 686.563
Pihak berelasi Related parties
(Catatan 44) (Note 44)
PT Fintek Karya Penyelenggara PT Fintek Karya
Nusantara Jasa Sistem Nusantara
Perbankan/
Banking System
Service Provider 12,73 286.956 286.956
PT Danareksa Lembaga keuangan PT Danareksa
Finance / Financial Institution 0,01 1 1 Finance
1.209.279 1.249.588
Neto 8.973.796 8.834.868 Net
191
Page 195
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. PENYERTAAN SAHAM (lanjutan) 15. INVESTMENT IN SHARES (continued)
Jumlah aset, liabilitas, pendapatan, dan laba Total assets, liabilities, income and net income for the
periode berjalan dari entitas asosiasi adalah sebagai period of associates are as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
Total aset 439.629.223 456.192.606 Total assets
Total liabilitas 103.034.384 104.929.242 Total liabilities
Total dana syirkah temporer 283.478.807 299.310.490 Total temporary syirkah funds
PT Bahana Artha Ventura PT Bahana Artha Ventura
Total aset 1.176.276 1.227.466 Total assets
Total liabilitas 438.910 492.047 Total liabilities
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
Total pendapatan 4.857.399 4.516.729 Total income
Total laba bersih 1.163.158 1.161.831 Total net income
PT Bahana Artha Ventura PT Bahana Artha Ventura
Total pendapatan 21.151 19.645 Total income
Total (rugi) laba bersih 2.268 291 Total (loss) net income
Rincian penerimaan dividen adalah sebagai berikut: The details of dividend receipts are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Entitas Anak Subsidiaries
PT Bank Raya Indonesia Tbk 29 - PT Bank Raya Indonesia Tbk
Total 29 - Total
192
Page 196
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP 16. PREMISES AND EQUIPMENT
Aset tetap terdiri atas: Premises and equipment consist of:
31 Maret 2026/March 31, 2026
Saldo Awal/
Beginning Revaluasi/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Keterangan Balance Revaluation Addition Disposal Reclassification Ending Balance Description
Biaya Perolehan Cost
Hak atas tanah 34.409.725 - 33.508 - 26.176 34.469.409 Landrights
Bangunan 19.882.825 - 262.992 247.836 270.538 20.168.519 Buildings
Kendaraan bermotor 6.234.575 - 199.687 69.168 - 6.365.094 Motor vehicles
Komputer dan mesin*) 20.966.292 - 117.508 63.967 25.302 21.045.135 Computers and machineries*)
Perlengkapan kantor 5.883.645 - 99.188 48.533 5.579 5.939.879 Furnitures and fixtures
Satelit 3.288.890 - - - - 3.288.890 Satellite
Aset dalam
penyelesaian 3.379.351 - 549.027 336 (327.595) 3.600.447 Assets in progress
94.045.303 - 1.261.910 429.840 - 94.877.373
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 7.566.644 - 652.383 270.029 - 7.948.998 Buildings
Kendaraan bermotor 2.853.511 - 229.100 13.616 - 3.068.995 Motor vehicles
Komputer dan mesin*) 14.993.906 - 689.627 82.235 (1.477) 15.599.821 Computers and machineries*)
Perlengkapan kantor 3.466.926 - 88.459 10.031 1.477 3.546.831 Furnitures and fixtures
Satelit 1.870.076 - 55.214 - - 1.925.290 Satellite
30.751.063 - 1.714.783 375.911 - 32.089.935
Nilai buku - Neto 63.294.240 62.787.438 Book value - Net
*) Termasuk software *) Include software
31 Desember 2025/December 31, 2025
Saldo Awal/
Beginning Revaluasi/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Keterangan Balance Revaluation Addition Disposal Reclassification Ending Balance Description
Biaya Perolehan Cost
Hak atas tanah 32.852.260 540.403 187.176 11.428 841.314 34.409.725 Landrights
Bangunan 18.318.517 - 1.693.618 1.347.883 1.218.573 19.882.825 Buildings
Kendaraan bermotor 5.791.640 - 975.599 535.428 2.764 6.234.575 Motor vehicles
Komputer dan mesin*) 19.401.530 - 880.101 339.290 1.023.951 20.966.292 Computers and machineries*)
Perlengkapan kantor 5.395.223 - 820.042 126.477 (205.143) 5.883.645 Furnitures and fixtures
Satelit 3.288.890 - - - - 3.288.890 Satellite
Aset dalam
penyelesaian 3.431.758 - 2.987.056 158.004 (2.881.459) 3.379.351 Assets in progress
88.479.818 540.403 7.543.592 2.518.510 - 94.045.303
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 6.396.277 - 1.699.127 528.745 (15) 7.566.644 Buildings
Kendaraan bermotor 2.226.710 - 986.395 359.594 - 2.853.511 Motor vehicles
Komputer dan mesin*) 12.699.795 - 2.414.840 123.198 2.469 14.993.906 Computers and machineries*)
Perlengkapan kantor 3.029.853 - 548.164 108.637 (2.454) 3.466.926 Furnitures and fixtures
Satelit 1.649.218 - 220.858 - - 1.870.076 Satellite
26.001.853 - 5.869.384 1.120.174 - 30.751.063
Nilai buku - Neto 62.477.965 63.294.240 Book value - Net
*) Termasuk software *) Include software
Biaya perolehan dan akumulasi penyusutan aset The acquiring cost and accumulated depreciation of
tetap per 31 Maret 2026 dan 31 Desember 2025 premises and equipment as of March 31, 2026 and
pada tabel di atas termasuk juga nilai Aset Hak December 31, 2025, based on table above also
Guna (AHG) BRI dan entitas anak, dengan rincian includes the value of BRI and subsidiaries right-of-
sebagai berikut: use assets, with the following details:
Saldo awal
1 Jan 2026/ Saldo akhir
Beginning 31 Mar 2026/
balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2026 Addition Disposal Mar 31, 2026
Biaya perolehan aset hak guna Acquistion cost of right-of-use assets
Bangunan 2.933.998 250.338 195.311 2.989.025 Buildings
Kendaraan bermotor 538.742 3.777 4.799 537.720 Motor vehicles
Komputer dan mesin*) 3.635 - - 3.635 Computers and machineries*)
Perlengkapan kantor 138.382 454 486 138.350 Furnitures and fixtures
3.614.757 254.569 200.596 3.668.730
Akumulasi penyusutan aset hak guna Accumulated depreciation of right-
of-use assets
Bangunan 1.642.853 232.175 194.644 1.680.384 Buildings
Kendaraan bermotor 374.272 34.949 3.423 405.798 Motor vehicles
Komputer dan mesin*) 1.770 - - 1.770 Computers and machineries*)
Perlengkapan kantor 54.234 7.018 486 60.766 Furnitures and fixtures
2.073.129 274.142 198.553 2.148.718
Nilai buku - Neto 1.541.628 1.520.012 Book value - Net
*) Termasuk software *) Include software
193
Page 197
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Biaya perolehan dan akumulasi penyusutan aset The acquiring cost and accumulated depreciation of
tetap per 31 Maret 2026 dan 31 Desember 2025 premises and equipment as of March 31, 2026 and
pada tabel di atas termasuk juga nilai Aset Hak December 31, 2025 based on table above also
Guna (AHG) BRI dan entitas anak, dengan rincian includes the value of BRI and subsidiaries right-of-
sebagai berikut (lanjutan): use assets, with the following details (continued):
Saldo awal
1 Jan 2025/ Saldo akhir
Beginning 31 Des 2025/
balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2025 Addition Disposal Dec 31, 2025
Biaya perolehan aset hak guna Acquistion cost of right-of-use assets
Bangunan 2.820.005 850.048 736.055 2.933.998 Buildings
Kendaraan bermotor 402.830 233.686 97.774 538.742 Motor vehicles
Komputer dan mesin*) - 3.635 - 3.635 Computers and machineries*)
Perlengkapan kantor 123.325 35.142 20.085 138.382 Furnitures and fixtures
3.346.160 1.122.511 853.914 3.614.757
Akumulasi penyusutan aset hak guna Accumulated depreciation of right-
of-use assets
Bangunan 1.503.628 591.858 452.633 1.642.853 Buildings
Kendaraan bermotor 309.986 120.625 56.339 374.272 Motor vehicles
Komputer dan mesin*) - 1.770 - 1.770 Computers and machineries*)
Perlengkapan kantor 41.552 29.362 16.680 54.234 Furnitures and fixtures
1.855.166 743.615 525.652 2.073.129
Nilai buku - Neto 1.490.994 1.541.628 Book value - Net
*) Termasuk software *) Include software
Tabel berikut menyajikan beban hak guna yang The following table presents the right-of-use
dilaporkan dalam laporan laba rugi konsolidasian: expenses reported in the consolidated statements of
profit or loss:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31, 2026
Beban penyusutan
aset hak guna/ Beban bunga atas
Depreciation liabilitas sewa/
expense of right- Interest expense
of-use assets of lease liabilities
Bangunan 233.238 2.499 Building
Kendaraan bermotor 35.211 1.722 Motor vehicles
Komputer dan mesin*) - - Computers and machineries*)
Perlengkapan kantor 7.018 530 Furnitures and fixtures
Total 275.467 4.751 Total
*) Termasuk software *) Include software
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31, 2025
Beban penyusutan
aset hak guna/ Beban bunga atas
Depreciation liabilitas sewa/
expense of right- Interest expense
of-use assets of lease liabilities
Bangunan 325.513 6.039 Building
Kendaraan bermotor 41.673 451 Motor vehicles
Perlengkapan kantor 7.351 459 Furnitures and fixtures
Total 374.537 6.949 Total
194
Page 198
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Rata-rata masa sewa berdasarkan kontrak yang The average lease period based on the contract
dimiliki BRI adalah lebih dari 2 (dua) tahun. owned by BRI is more than 2 (two) years.
Jumlah penyusutan aset tetap yang dibebankan Depreciation expense of premises and equipment
pada laporan laba rugi dan penghasilan charged to the consolidated statement of profit or loss
komprehensif lain konsolidasian adalah sebesar and other comprehensive income amounting to
Rp1.714.783 dan Rp1.658.557 masing-masing Rp1,714,783 and Rp1,658,557 for the three-month
untuk Periode Tiga Bulan yang Berakhir pada period ended March 31, 2026 and 2025, respectively
Tanggal-tanggal 31 Maret 2026 dan 2025 (Catatan (Note 36).
36).
BRI dan entitas anak telah mengasuransikan aset BRI and its subsidiaries insured its premises and
tetap (tidak termasuk hak atas tanah dan satelit) equipment (excluding landrights and satellite) from
untuk menutup kemungkinan kerugian terhadap losses due to risks of fire, theft, vandalism, force
risiko kebakaran, pencurian, vandalisme, force majeur, and others to PT BRI Asuransi Indonesia
majeur dan lain-lain kepada PT BRI Asuransi (BRI Insurance) (Subsidiary entity), PT Askrindo,
Indonesia (BRI Insurance) (Entitas Anak), PT Asuransi Tri Pakarta, PT Asuransi Wahana Tata,
PT Askrindo, PT Asuransi Tri Pakarta, PT Asuransi PT Asuransi Sinar, PT Asuransi Sahabat Artha
Wahana Tata, PT Asuransi Sinar, PT Asuransi Proteksi, and MS Amlin Marine MV with coverage
Sahabat Artha Proteksi, dan MS Amlin Marine MV amount Rp24,680,752 and Rp25,610,422 for the
dengan nilai pertanggungan seluruhnya sebesar three-month period ended March 31, 2026 and
Rp24.680.752 dan Rp25.610.422 masing-masing December 31, 2025 respectively.
untuk Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2026 dan 31 Desember
2025 .
BRI telah mengasuransikan aset tetap satelit BRI insured its satellites to PT BRI Asuransi
kepada PT BRI Asuransi Indonesia (BRI Insurance) Indonesia (BRI Insurance) (Subsidiary) on March 31,
(Entitas Anak) dengan nilai pertanggungan 2026 and December 31, 2025 with full coverage
seluruhnya pada tanggal 31 Maret 2026 dan amounted to Rp1,544,032 and Rp1,544,032 in which
31 Desember 2025 masing-masing sebesar the insurance policies mature on June 19, 2026 and
Rp1.544.032 dan Rp1.544.032, masing-masing 2025, respectively.
polis asuransi tersebut berakhir pada tanggal 19
Juni 2026 dan 2025.
Tidak ada aset tetap yang dimiliki BRI dan entitas As of March 31, 2026 and December 31, 2025 there
anak yang dijadikan jaminan pada tanggal-tanggal are no premises and equipment owned by BRI and its
31 Maret 2026 dan 31 Desember 2025. subsidiaries which are pledged as collateral.
Nilai tercatat bruto aset tetap yang telah The gross carrying value of premises and equipments
terdepresiasi penuh, namun masih digunakan oleh that have been fully depreciated but still used by BRI
BRI adalah masing-masing sebesar Rp12.838.945 amounted to Rp Rp12,838,945 and Rp12,413,792 as
dan Rp12.413.792 pada tanggal 31 Maret 2026 dan of March 31, 2026 and December 31, 2025,
31 Desember 2025. respectively.
Pada tanggal 1 April 2016, BRI mengubah kebijakan On April 1, 2016, BRI changed its accounting policy
akuntansi untuk pengukuran hak atas tanah menjadi for landrights measurement from cost method to
model revaluasian dari sebelumnya menggunakan revaluation method.
model biaya.
195
Page 199
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Penilaian dilakukan berdasarkan POJK The valuation is performed based on
No. 28/POJK.04/2021 tanggal 30 Desember 2021 POJK No. 28/POJK.04/2021 dated December 30,
tentang “Penyajian Laporan Penilaian Properti di 2021 regarding “Presentation of Property Appraisal
Pasar Modal” dan Standar Penilaian Indonesia, Reports in the Capital Market” and Indonesian
ditentukan berdasarkan transaksi pasar terkini dan Appraisal Standards, determined based on the
dilakukan dengan ketentuan-ketentuan yang lazim. current market transactions and carried out under
Metode penilaian yang dipakai adalah metode data customary conditions. The valuation methods used
pasar dan metode biaya. are market data method and cost method.
Penilaian atas tanah dilakukan oleh penilai The valuation of landrights is performed by external
independen eksternal sebagai berikut: independent appraiser, as follows:
1. KJPP Anas Karim Rivai dan Rekan, 1. KJPP Anas Karim Rivai and Partners, with report
dengan laporan No.00676/2.0030-00/PI/07/ No. 00676/2.0030-00/PI/07/0067/1/IX/2025
0067/1/IX/2025 tanggal 29 September 2025 dated September 29, 2025 amounting to
sebesar Rp1.804.384 ditandatangani oleh Anas Rp1,804,384 signed by Anas Karim Rivai.
Karim Rivai.
2. KJPP Sih Wiryadi dan Rekan, dengan laporan 2. KJPP Sih Wiryadi and Partners, with report
No. 00422/2.0013-00/PI/07/0109/1/IX/2025 No. 00422/2.0013-00/PI/07/0109/1/IX/2025
tanggal 29 September 2025 sebesar dated September 29, 2025 amounting to
Rp2.142.235 ditandatangani oleh Sih Wiryadi. Rp2,142,235 signed by Sih Wiryadi.
3. KJPP Sapto, Kasmodiard dan Rekan, dengan 3. KJPP Sapto, Kasmodiard and Partners, with
laporan No. 01588/2.0084-00/PI/07/0274/1/IX/ report No. 01588/2.0084-00/PI/07/0274/1/IX/
2025 tanggal 29 September 2025 sebesar 2025 dated September 29, 2025 amounting to
Rp10.225.991 ditandatangani oleh Sapto Haji. Rp10,225,991 signed by Sapto Haji.
4. KJPP Firdaus, Ali dan Rekan, dengan laporan 4. KJPP Firdaus, Ali, and Partners, with report No.
No. 00246/2.0134-00/PI/07/0071/1/IX/2025 00246/2.0134-00/PI/07/0071/1/IX/2025 dated
tanggal 29 September 2025 sebesar September 29, 2025, amounting to Rp1,499,838
Rp1.499.838 ditandatangani oleh M. Firdaus signed by M. Firdaus Asriadin.
Asriadin.
5. KJPP Benedictus Darmapuspita dan Rekan, 5. KJPP Benedictus Darmapuspita and Partners,
dengan laporan No. 00329/2.0103-00/PI/07/ with report No. 00329/2.0103-00/PI/07/0121/1/
0121/1/IX/2025 tanggal 29 September 2025 IX/2025 dated September 29, 2025 amounting to
sebesar Rp2.730.137 ditandatangani oleh Rp2,730,137 signed by Benny Supriyanto.
Benny Supriyanto.
6. KJPP Budi, Edy, Saptono dan Rekan, 6. KJPP Budi, Edy, Saptono and Partners, with
dengan laporan No. 00174/2.0033-00/PI/07/ report No. 00174/2.0033-00/PI/07/0470/1/IX/
0470/1/IX/2025 tanggal 29 September 2025 2025 dated September 29, 2025 amounting to
sebesar Rp1.346.606 ditandatangani oleh Rp1,346,606 signed by Suryani Siregar.
Suryani Siregar.
196
Page 200
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Penilaian atas tanah dilakukan oleh penilai The valuation of landrights is performed by external
independen eksternal sebagai berikut (lanjutan): independent appraiser, as follows (continued):
7. KJPP Muttaqin, Bambang, Purwanto, Rozak, 7. KJPP Muttaqin, Bambang, Purwanto, Rozak,
Uswatun (MBPRU) dan Rekan, Uswatun (MBPRU) and Partners, with report No.
dengan laporan No. 01088/2.0027-00/PI/07/ 01088/2.0027-00/PI/07/0196/1/IX/2025 dated
0196/1/IX/2025 tanggal 29 September 2025 September 29, 2025 amounting Rp1,649,385
sebesar Rp1.649.385 ditandatangani oleh signed by Muhammad A. Muttaqin.
Muhammad A. Muttaqin.
8. KJPP Abdullah Fitriantoro dan Rekan, dengan 8. KJPP Abdullah Fitriantoro and Partners, with
laporan No. 00372/2.0051-00/PI/07/0152/1/IX/ report No. 00372/2.0051-00/PI/07/0152/1/IX/
2025 tanggal 29 September 2025 sebesar 2025 dated September 29, 2025 amounting to
Rp1.186.543 ditandatangani oleh Abdullah Rp1,186,543 signed by Abdullah Fitriantoro.
Fitriantoro.
9. KJPP Aditya Iskandar dan Rekan, 9. KJPP Aditya Iskandar and Partners, with report
dengan laporan No. 00460/2.0003-00/PI/07/ No. 00460/2.0003-00/PI/07/0023/1/IX/2025
0023/1/IX/2025 tanggal 25 September 2025 dated September 25, 2025 amounting to
sebesar Rp1.427.811 ditandatangani oleh Rp1,427,811 signed by Aditya Iskandar.
Aditya Iskandar.
Kenaikan nilai tercatat yang timbul dari penilaian The increase in the carrying value arising from the
kembali atas hak atas tanah BRI (Entitas induk) revaluation of BRI’s (Parent entity) landrights on
pada tanggal 1 April 2025 sebesar Rp22.372 dicatat April 1, 2025 amounted to Rp22,372 was recognized
sebagai “Surplus Revaluasi Aset Tetap” dan as a "Revaluation Surplus arising from Premises and
disajikan dalam penghasilan komprehensif lain Equipment" and presented in other comprehensive
sebesar Rp9.153, sedangkan penurunan nilai income amounted to Rp9,153 while the decrease in
tercatat yang timbul dari penilaian kembali sebesar carrying value arising from the revaluation amounted
Rp13.219 diakui dalam laporan laba rugi periode to Rp13,219 was recognized in the statement of profit
berjalan. Nilai wajar hak atas tanah termasuk pada or loss for the period. The fair value of landrights is
hierarki nilai wajar level 2. included in the level 2 fair value hierarchy.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025 if the
31 Desember 2025, jika tanah diukur menggunakan landrights were measured using the cost method, the
model biaya, nilai tercatatnya masing-masing carrying values would be Rp14,814,090 and
adalah sebesar Rp14.814.090 dan Rp14.780.582. Rp14,780,582, respectively.
BRI dan entitas anak tidak memiliki aset tetap yang BRI and its subsidiaries do not have premises and
tidak terpakai sementara dan tidak memiliki aset equipment that are temporarily not being used and do
tetap yang dihentikan dari penggunaan aktif pada not have premises and equipment that are
tanggal-tanggal 31 Maret 2026 dan 31 Desember discontinued from active use as of March 31, 2026
2025. and December 31, 2025.
197
Page 201
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Rincian aset dalam penyelesaian, adalah sebagai Details of assets in progress are as follows:
berikut:
31 Maret 2026/March 31, 2026
Persentase Estimasi
Akumulasi penyelesaian/ penyelesaian/
biaya/ Cost Completion Estimated Date
accumulation percentage of Completion
Bangunan dalam penyelesaian: Building in progress:
Kawasan IT Ragunan 733.433 86,51% Jan/Jan 2027 Ragunan IT Area
Kawasan IT Tabanan 140.529 65,36% Des/Dec 2026 Tabanan IT Area
Kantor Cabang Samarinda 26.350 80,00% Jun/Jun 2026 BRI Samarinda Branch Office
Kantor Cabang BRI Bangko 24.400 80,00% Jun/Jun 2026 BRI Bangko Branch Office
Kantor Cabang BRI Praya 15.450 60,00% Sept/Sept 2026 BRI Praya Branch Office
Lain-lain 407.457 Beragam/Various% Beragam/Various Others
1.347.619
Software dalam penyelesaian: Software in progress:
Pengadaan Infrastruktur Procurement of New Data
New Data Center IT 459.348 74,09%% Des/Dec 2026 Center IT Infrastructure
Pengadaan Peningkatan Kapasitas Procurement of Capacity
& Performance SAP BRIFIRST 316.957 77,53% Des/Dec 2028 & Performance SAP BRIFIRST
Pengadaan Network Procurement of Network
Access Control (NAC) 125.181 95,85% Mei/May 2029 Access Control (NAC)
Pengadaan Konsultan Modernisasi Procurement of Credit Card Modern-
Kartu Kredit & Acquiring 110.373 92,75% Jun/Jun 2026 ization & Acquiring Consultant
Pengadaan Enhancement GTI Electrical System
Sistem Kelistrikan GTI 83.055 67,36% Apr/Apr 2029 Enhancement Procurement
Lain-lain 612.578 Beragam/Various Beragam/Various Others
1.707.492
Hardware dalam penyelesaian 545.336 Beragam/Various Beragam/Various Hardware in progress
Total 3.600.447 Total
31 Desember 2025/December 31, 2025
Persentase Estimasi
Akumulasi penyelesaian/ penyelesaian/
biaya/ Cost Completion Estimated Date
accumulation percentage of Completion
Bangunan dalam penyelesaian: Building in progress:
Kawasan IT Ragunan 645.482 79,44% Apr/Apr 2026 Ragunan IT Area
Kawasan IT Tabanan 140.529 65,36%% Apr/Apr 2026 Tabanan IT Area
Kantor Cabang BRI Bangko 24.400 80,00% Mei/May 2026 BRI Bangko Branch Office
Kantor Cabang BRI Sinjai 24.000 80,00% Apr/Apr 2026 BRI Sinjai Branch Office
Kantor Cabang Samarinda 21.080 80,00% Jun/Jun 2026 BRI Samarinda Branch Office
Lain-lain 926.538 Beragam/Various% Beragam/Various Others
1.782.029
Software dalam penyelesaian: Software in progress:
Pengadaan Infrastruktur Procurement of New Data
New Data Center IT 388.415 62.65%% Des/Dec 2026 Center IT Infrastructure
Pengadaan Peningkatan Kapasitas Procurement of Capacity
& Performance SAP BRIFIRST 316.957 77,53% Des/Dec 2028 & Performance SAP BRIFIRST
Pengadaan Network Procurement of Network
Access Control (NAC) 125.181 95,85% Jun/Jun 2026 Access Control (NAC)
Pengadaan Konsultan Modernisasi Procurement of Credit Card Modern-
Kartu Kredit & Acquiring 96.688 81,25% Jun/Jun 2026 ization & Acquiring Consultant
Pengadaan Enhancement GTI Electrical System
Sistem Kelistrikan GTI 83.055 67,36% Jun/Jun 2026 Enhancement Procurement
Lain-lain 500.989 Beragam/Various Beragam/Various Others
1.511.285
Hardware dalam penyelesaian 86.037 Beragam/Various Beragam/Various Hardware in progress
Total 3.379.351 Total
198
Page 202
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no impairment of
penurunan nilai aset tetap selain yang disebutkan di premises and equipments and the amount of
atas dan jumlah nilai pertanggungan asuransi cukup insurance coverage is adequate to cover the risk of
untuk menutup risiko kerugian yang mungkin timbul loss that may arise on the premises and equipments
atas aset tetap pada tanggal-tanggal 31 Maret 2026 as of March 31, 2026 and December 31, 2025.
dan 31 Desember 2025.
17. PROPERTI INVESTASI DAN ASET LAIN-LAIN 17. INVESTMENT PROPERTY AND OTHER ASSETS
a) Properti investasi a) Investment property
Properti investasi adalah properti (tanah atau Investment properties are defined as property
bangunan atau bagian dari suatu bangunan (land or a building or part of a building or both)
atau kedua-duanya) yang dikuasai oleh entitas held by subsidiries for the purpose of which is to
anak untuk menghasilkan rental atau untuk earn a rental income or for capital appreciation
kenaikan nilai atau kedua-duanya, dan tidak or both, rather than for use in the production or
untuk digunakan dalam produksi atau supply of goods or services or for administrative
penyediaan barang atau jasa atau untuk tujuan purposes or sale in the ordinary course of
administratif atau dijual dalam kegiatan usaha business.
sehari-hari.
Nilai wajar dari properti investasi pada tanggal The fair value of investment properties as of
31 Maret 2026 dan 31 Desember 2025 masing- March 31, 2026 and December 31, 2025,
masing sebesar Rp17.346 dan Rp19.115, amounted to Rp17,346 and Rp19,115,
berdasarkan perhitungan laporan penilai respectively, which was based on the report of
independen Kantor Jasa Penilai Publik (KJPP) independent appraisal Kantor Jasa Penilai
Muttaqin Bambang Purwanto Rozak Uswatun Publik (KJPP) Muttaqin Bambang Purwanto
& Rekan, KJPP Dasa’at, Yudistira & Rekan dan Rozak Uswatun & Rekan, KJPP Dasa’at,
KJPP Karmanto & Rekan. Yudistira & Rekan and KJPP Karmanto &
Rekan.
Entitas anak menyajikan nilai wajar atas The subsidiaries present the fair value of the
properti investasi berdasarkan hierarki nilai investment property based on fair value hierarcy
wajar tingkat 2. level 2.
Metode yang digunakan untuk penilaian Method used for valuation of investment
properti investasi adalah pendekatan pasar properties is market approach and/or cost
(market approach) dan/atau pendekatan biaya approach in valuing the land, building, and
(cost approach) untuk menilai tanah, apartement unit.
bangunan, dan unit apartemen.
Perubahan dalam properti investasi adalah Movements of investment in properties are as
sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
Maret 31, 2026 December 31, 2025
Saldo awal tahun 19.115 197.380 Beginning balance
Penyesuaian nilai wajar Fair value adjustment on
properti investasi (1.769) (178.265) investment property
Total 17.346 19.115 Total
199
Page 203
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. PROPERTI INVESTASI DAN ASET LAIN-LAIN 17. INVESTMENT PROPERTY AND OTHER ASSETS
(lanjutan) (continued)
b) Aset lain-lain b) Other assets
Aset lain-lain terdiri atas: Other assets consist of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Biaya dibayar dimuka 10.354.437 8.544.805 Prepaid expense
Piutang bunga: Interest receivables:
Usaha gadai 5.081.309 4.088.907 Pawn business
Efek-efek 3.354.345 3.642.024 Securities
Lain-lain 861.417 586.134 Others
Prepaid tax related to
Uang muka pajak terkait PPh Badan 6.226.785 6.305.887 Corporate Income Tax
Tagihan kepada Pemerintah terkait Receivables from government related
pemberian KUR 8.471.519 4.486.293 to KUR disbursement
Beban yang ditangguhkan untuk Deferred expense for
pinjaman pekerja (Catatan 11) 4.013.931 4.148.213 Employee loan (Note 11)
Piutang lain-lain 4.114.100 3.468.595 Other receivables
Reasuransi kontrak aset 3.131.869 3.274.458 Reinsurance contract assets
Aset deposito emas 3.243.416 3.271.908 Gold deposit asset
Persediaan emas 3.677.014 2.754.108 Gold inventories
Tagihan terkait dengan transaksi Receivables related to ATM
ATM dan kartu kredit 2.168.239 2.321.585 and credit card transaction
Aset atas sewa operasi - neto 869.136 885.545 Assets under operating lease - net
Uang muka pajak terkait PPh 21 717.117 811.612 Prepaid tax related to Income Tax Art 21
Persekot intern 147.333 223.948 Internal advance
Kas yang dibatasi penggunaannya 149.086 148.133 Restricted cash in bank
Premises and equipment not yet
Aset tetap belum didistribusikan 204.745 140.439 distributed
Agunan yang diambil alih 101.683 101.678 Foreclosed collaterals
Setoran jaminan 151.571 55.350 Guarantee deposits
Lain-lain 1.363.252 4.352.855 Others
58.402.304 53.612.477
Mata uang asing Foreign currency
Piutang bunga: Interest receivables:
Efek-efek 798.825 1.116.363 Securities
Lain-lain 272.951 301.080 Other
Term deposit valas devisa Foreign currency term deposit for
hasil ekspor (TD Valas DHE) exchange foreign proceeds
Bank Indonesia - 341.838 of export Bank Indonesia
Lain-lain 1.748.811 244.166 Others
2.820.587 2.003.447
Total 61.222.891 55.615.924 Total
Dikurangi cadangan penurunan nilai (1.107.215) (1.079.658) Less allowance for impairment losses
Neto 60.115.676 54.536.266 Net
200
Page 204
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. LIABILITAS SEGERA 18. LIABILITIES DUE IMMEDIATELY
Liabilitas segera terdiri atas: Liabilities due immediately consist of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Titipan advance payment 5.658.466 5.957.166 Advance payment deposits
Titipan setoran pajak 1.314.282 605.977 Tax payment deposits
Titipan dana pihak ketiga 1.112.443 748.288 Third parties funding deposits
Titipan biaya operasional jaringan 1.040.839 886.621 Network operating cost deposit
Titipan kerja sama pihak ketiga 1.002.526 1.605.401 Third parties cooperation deposits
Utang kepada nasabah 711.402 750.004 Debt to customers
Titipan uang elektronik 636.624 614.422 Electronic money deposits
Titipan asuransi 330.986 295.452 Insurance deposits
Titipan ATM dan kartu kredit 300.201 987.789 ATM and credit card deposits
Titipan biaya outsourcing 132.255 145.194 Outsourcing fee deposits
Titipan pembayaran dividen - 20.633.740 Dividend payment deposits
Lain-lain 6.167.858 5.445.546 Others
18.407.882 38.675.600
Mata uang asing Foreign currency
Titipan setoran pajak 224.366 226.812 Tax payment deposits
Titipan dana pihak ketiga 36.495 60.189 Third parties funding deposits
Titipan advance payment 39.813 41.733 Advance payment deposits
Titipan ATM dan kartu kredit 2.529 5.382 ATM and credit card deposits
Lain-lain 1.771.577 809.029 Others
2.074.780 1.143.145
Total 20.482.662 39.818.745 Total
19. GIRO 19. DEMAND DEPOSITS
Giro terdiri atas: Demand deposits consist of:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 145.923.995 133.195.674 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 4.173.163.541 70.920.828 3.747.299.105 62.486.213 United States Dollar
Euro Eropa 36.417.163 710.023 32.183.235 629.872 European Euro
Renminbi 147.063.914 361.630 122.328.690 291.754 Renminbi
Yen Jepang 2.081.054.191 221.539 3.082.034.096 328.237 Japanese Yen
Dirham Uni Emirat Arab 32.446.993 150.132 26.560.641 120.599 United Arab Emirates Dirham
Dolar Singapura 7.357.767 96.935 5.909.007 76.611 Singaporean Dollar
Dolar Taiwan Baru 81.201.524 43.037 192.736.496 102.341 New Taiwan Dollar
Dolar Hong Kong 8.623.258 18.695 8.987.036 19.253 Hong Kong Dollar
Riyal Arab Saudi 2.208.057 10.001 2.210.677 9.830 Saudi Arabian Riyal
Dolar Australia 525.836 6.136 865.069 9.647 Australian Dollar
Pound Sterling Inggris 208.095 4.670 511.152 11.470 Great Britain Pound Sterling
Ringgit Malaysia 2.490 10 2.490 10 Malaysian Ringgit
72.543.636 64.085.837
218.467.631 197.281.511
201
Page 205
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. GIRO (lanjutan) 19. DEMAND DEPOSITS (continued)
Giro terdiri atas (lanjutan): Demand deposits consist of (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 141.636.436 132.560.910 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 5.425.655.609 92.206.304 7.076.019.011 117.992.617 United States Dollar
Yen Jepang 3.306.151.233 351.956 531.876.837 56.645 Japanese Yen
Dolar Singapura 13.286.971 175.050 13.375.147 173.409 Singaporean Dollar
Euro Eropa 1.350.229 26.325 6.962.190 136.260 European Euro
Renminbi 633.088 1.557 632.925 1.510 Renminbi
Pound Sterling Inggris 48.116 1.080 36.024 808 Great Britain Pound Sterling
92.762.272 118.361.249
234.398.708 250.922.159
Total 452.866.339 448.203.670 Total
Giro yang dijadikan jaminan atas fasilitas perbankan Demand deposits used as collateral for banking
yang diberikan oleh BRI dan entitas anak adalah facilities granted by BRI and subsidiaries amounted
masing-masing sebesar Rp837.019 dan Rp797.343 to Rp837,019 and Rp797,343 as of March 31, 2026
pada tanggal-tanggal 31 Maret 2026 dan 31 and December 31, 2025 respectively.
Desember 2025.
20. TABUNGAN 20. SAVING DEPOSITS
Tabungan terdiri atas: Saving deposits consist of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Simpedes 320.357.337 322.819.385 Simpedes
Britama 263.326.476 243.181.372 Britama
Lain-lain 10.291.995 11.528.182 Others
593.975.808 577.528.939
Mata uang asing Foreign currency
Britama Britama
Dolar Amerika Serikat 334.864.877 5.690.861 269.639.533 4.496.239 United States Dollar
Yen Jepang 24.571.126.754 2.615.719 21.915.941.990 2.334.048 Japanese Yen
Dolar Singapura 64.282.305 846.890 57.007.599 739.106 Singaporean Dollar
Euro Eropa 14.106.214 275.028 14.352.765 280.904 European Euro
Renminbi 33.893.667 83.345 12.904.012 30.776 Renminbi
Dolar Australia 4.731.314 55.211 4.428.701 49.390 Australian Dollar
Dolar Taiwan Baru 72.042.186 38.182 79.292.170 42.103 New Taiwan Dollar
Pound Sterling Inggris 641.853 14.405 588.147 13.198 Great Britain Pound Sterling
Ringgit Malaysia 1.265.326 5.320 2.220.892 9.124 Malaysian Ringgit
Riyal Arab Saudi 1.038.213 4.703 961.092 4.273 Saudi Arabian Riyal
Baht Thailand 2.017.193 1.043 148.392 79 Thailand Baht
Dirham Uni Emirat Arab 160.872 744 6.879.087 31.234 United Arab Emirates Dirham
Dolar Hong Kong 223.168 484 242.044 519 Hong Kong Dollar
Won Korea Selatan 3.537.960 39 352.006 4 South Korean Won
202
Page 206
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. TABUNGAN (lanjutan) 20. SAVING DEPOSITS (continued)
Tabungan terdiri atas (lanjutan): Saving deposits consist of (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Lain-lain Others
Dolar Amerika Serikat 706 12 705 12 United States Dollar
9.631.986 8.031.009
603.607.794 585.559.948
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Britama 2.077.383 1.957.933 Britama
Simpedes 20.469 21.247 Simpedes
Lain-lain 33.768 34.146 Others
2.131.620 2.013.326
Mata uang asing Foreign currency
Britama Britama
Dolar Amerika Serikat 730.682 12.418 731.000 12.189 United States Dollar
Dolar Singapura 17.055 225 7.140 93 Singaporean Dollar
Pound Sterling Inggris 4.578 103 4.584 103 Great Britain Pound Sterling
Euro Eropa 5.029 98 5.052 99 European Euro
Riyal Arab Saudi 18.114 82 3.990 18 Saudi Arabian Riyal
Dolar Australia 6.872 80 - Australian Dollar
Yen Jepang 268.724 29 599.356 64 Japanese Yen
Ringgit Malaysia 4.277 18 5.112 21 Malaysian Ringgit
Renminbi 632 2 503 1 Renminbi
Baht Thailand - - Thailand Baht
13.055 12.588
2.144.675 2.025.914
Total 605.752.469 587.585.862 Total
Tabungan yang dijadikan jaminan atas fasilitas Saving deposits used as collateral for banking
perbankan yang diberikan oleh BRI dan entitas anak facilities granted by BRI and subsidiaries amounted
adalah masing-masing sebesar Rp840.485 dan to Rp840,485 and Rp443,024 as of March 31, 2026
Rp443.024 pada tanggal-tanggal 31 Maret 2026 dan and December 31, 2025 respectively.
31 Desember 2025.
21. DEPOSITO BERJANGKA 21. TIME DEPOSITS
Deposito berjangka terdiri atas: Time deposits consist of:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 256.129.011 250.287.893 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 1.663.966.992 28.278.287 1.637.050.767 27.297.822 United States Dollar
Dolar Taiwan Baru 795.552.996 421.643 699.800.393 371.584 New Taiwan Dollar
Dolar Singapura 15.723.440 207.149 11.652.589 151.076 Singaporean Dollar
Renminbi 75.020.766 184.476 74.828.294 178.465 Renminbi
Dolar Australia 6.678.613 77.935 7.504.731 83.695 Australian Dollar
Euro Eropa 1.221.569 23.817 271.569 5.315 European Euro
203
Page 207
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. DEPOSITO BERJANGKA (lanjutan) 21. TIME DEPOSITS (continued)
Deposito berjangka terdiri atas: Time deposits consist of:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Pound Sterling Inggris 50.331 1.130 50.329 1.129 Great Britain Pound Sterling
Riyal Arab Saudi 25.701 116 25.701 114 Saudi Arabian Riyal
Yen Jepang 1.034.955 110 1.034.955 110 Japanese Yen
29.194.663 28.089.310
285.323.674 278.377.203
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 202.474.728 143.248.838 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 512.351.386 8.707.155 565.410.383 9.428.218 United States Dollar
Yen Jepang 450.000 48 450.000 48 Japanese Yen
8.707.203 9.428.266
211.181.931 152.677.104
Total 496.505.605 431.054.307 Total
Deposito berjangka berdasarkan periode kontrak Time deposits based on their contractual periods are
adalah sebagai berikut: as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Deposits on call 8.434.395 7.046.914 Deposits on call
Deposito Deposits
1 bulan 54.931.467 53.245.544 1 month
3 bulan 170.060.933 163.958.295 3 months
6 bulan 12.001.825 14.773.711 6 months
12 bulan 10.010.439 10.589.872 12 months
Lebih dari 12 bulan 689.952 673.557 More than 12 months
256.129.011 250.287.893
Mata uang asing Foreign currency
Deposits on call - - Deposits on call
Deposito Deposits
1 bulan 12.162.190 14.254.127 1 month
3 bulan 9.794.449 9.016.225 3 months
6 bulan 1.263.799 625.072 6 months
12 bulan 5.753.210 3.966.515 12 months
Lebih dari 12 bulan 221.015 227.371 More than 12 months
29.194.663 28.089.310
285.323.674 278.377.203
204
Page 208
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. DEPOSITO BERJANGKA (lanjutan) 21. TIME DEPOSITS (continued)
Deposito berjangka berdasarkan periode kontrak Time deposits based on their contractual periods are
adalah sebagai berikut (lanjutan): as follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Notes 44)
Rupiah Rupiah
Deposits on call 5.382.004 4.115.350 Deposits on call
Deposito Deposits
1 bulan 63.622.366 15.627.585 1 month
3 bulan 83.736.510 56.219.820 3 months
6 bulan 48.659.832 66.497.968 6 months
12 bulan 1.070.268 784.788 12 months
Lebih dari 12 bulan 3.748 3.327 More than 12 months
202.474.728 143.248.838
Mata uang asing Foreign currency
Deposits on call - 16.675 Deposits on call
Deposito Deposits
1 bulan 5.027.157 5.626.635 1 month
3 bulan 1.722.793 2.235.059 3 months
6 bulan 782.952 506.163 6 months
12 bulan 1.174.301 1.043.734 12 months
Lebih dari 12 bulan - - More than 12 months
8.707.203 9.428.266
211.181.931 152.677.104
Total 496.505.605 431.054.307 Total
Deposito berjangka yang dijadikan jaminan atas Time deposits used as collateral for banking facilities
fasilitas perbankan yang diberikan oleh BRI dan granted by BRI and subsidiaries amounted to
entitas anak adalah sebesar Rp43.810 dan Rp43,810 and Rp94,745 as of March 31, 2026 and
Rp94.745 pada tanggal-tanggal 31 Maret 2026 dan December 31, 2025.
31 Desember 2025.
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN FINANCIAL INSTITUTIONS
Simpanan dari bank lain dan lembaga keuangan lain Deposits from other banks and other financial
terdiri atas: institutions consist of:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 5.870.000 7.402.000 Inter-bank call money
Giro 1.974.654 2.383.415 Demand deposits
Deposit On Call 800.000 750.000 Deposit On Call
Deposito berjangka 613.444 500.090 Time deposits
Tabungan 8.211 5.619 Saving deposits
9.266.309 11.041.124
205
Page 209
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Simpanan dari bank lain dan lembaga keuangan lain Deposits from other banks and other financial
terdiri atas (lanjutan): institutions consist of (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 400.089.215 6.799.316 29.307.427 488.701 Inter-bank call money
Deposito berjangka 148.500.000 2.523.683 169.500.000 2.826.413 Time deposits
Giro 45.000.000 692.673 99.608.610 1.660.973 Demand deposits
Deposito on call 40.758.670 764.753 12.500.000 208.438 Deposits on call
10.780.425 5.184.525
20.046.734 16.225.649
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 40.325 38.958 Demand deposits
Deposito berjangka 43 43 Time deposits
40.368 39.001
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 50.000.000 849.725 80.000.000 1.334.000 Inter-bank call money
Giro 167.617 2.849 167.072 2.786 Demand deposits
852.574 1.336.786
892.942 1.375.787
Total 20.939.676 17.601.436 Total
206
Page 210
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Klasifikasi jangka waktu simpanan dari bank lain dan The classification of deposits from other banks and
lembaga keuangan lain berdasarkan sisa umur other financial institutions based on their remaining
sampai dengan saat jatuh tempo adalah sebagai period to maturity are as follows:
berikut:
31 Maret 2026/March 31, 2026
> 1 bulan - > 3 bulan
3 bulan/ - 1 tahun/
< 1 bulan > 1 month 3 months >1 tahun/
< 1 month - 3 months - 1 year > 1 year Total/Total
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 4.070.000 1.800.000 - - 5.870.000 Inter-bank call money
Giro 1.974.654 - - - 1.974.654 Demand deposits
Deposit On Call 800.000 - - - 800.000 Deposit On Call
Deposito Berjangka 372.644 234.800 6.000 - 613.444 Time deposits
Tabungan 8.211 - - - 8.211 Saving deposits
7.225.509 2.034.800 6.000 - 9.266.309
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 6.136.531 662.785 - - 6.799.316 Inter-bank call money
Deposito Berjangka - 2.523.683 - - 2.523.683 Time deposits
Giro 692.673 - - - 692.673 Demand deposits
Deposit On Call 764.753 - - - 764.753 Deposit on call
7.593.957 3.186.468 - - 10.780.425
14.819.466 5.221.268 6.000 - 20.046.734
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 40.325 - - - 40.325 Demand deposits
Deposito Berjangka 43 - - - 43 Time deposits
40.368 - - - 40.368
Mata Uang Asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 849.725 - - - 849.725 Inter-bank call money
Giro 2.849 - - - 2.849 Demand deposits
852.574 - - - 852.574
892.942 - - - 892.942
Total 15.712.408 5.221.268 6.000 - 20.939.676 Total
207
Page 211
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Klasifikasi jangka waktu simpanan dari bank lain dan The classification of deposits from other banks and
lembaga keuangan lain berdasarkan sisa umur other financial institutions based on their remaining
sampai dengan saat jatuh tempo adalah sebagai period to maturity are as follows (continued):
berikut (lanjutan):
31 Desember 2025/December 31, 2025
> 1 bulan - > 3 bulan
3 bulan/ - 1 tahun/
< 1 bulan > 1 month 3 months >1 tahun/
< 1 month - 3 months - 1 year > 1 year Total/Total
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 7.402.000 - - - 7.402.000 Inter-bank call money
Giro 2.383.415 - - - 2.383.415 Demand deposits
Deposit On Call 750.000 - - - 750.000 Deposit On Call
Deposito Berjangka 253.515 243.575 3.000 - 500.090 Time deposits
Tabungan 5.619 - - - 5.619 Saving deposits
10.794.549 243.575 3.000 - 11.041.124
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 50.148 438.553 - - 488.701 Inter-bank call money
Deposito Berjangka 433.550 2.392.863 - - 2.826.413 Time deposits
Giro 1.660.973 - - - 1.660.973 Demand deposits
Deposit On Call 208.438 - - - 208.438 Deposit on call
2.353.109 2.831.416 - - 5.184.525
13.147.658 3.074.991 3.000 - 16.225.649
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 38.958 - - - 38.958 Demand deposits
Deposito Berjangka 43 - - - 43 Time deposits
39.001 - - - 39.001
Mata Uang Asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 833.750 500.250 - - 1.334.000 Inter-bank call money
Giro 2.786 - - - 2.786 Demand deposits
836.536 500.250 - - 1.336.786
875.537 500.250 - - 1.375.787
Total 14.023.195 3.575.241 3.000 - 17.601.436 Total
208
Page 212
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI REPURCHASE
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas: consist of:
31 Maret 2026/March 31, 2026
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date Of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi Pemerintah Government Bonds
FR0082 16 Mar/ Mar 16, 2026 13 Apr/ Apr 13, 2026 1.000.000 977.730 979.916 FR0082
FR0075 10 Mar/ Mar 10, 2026 07 Apr/ Apr 07, 2026 500.000 500.808 502.347 FR0075
IDSR041226364S 16 Mar/ Mar 16, 2026 13 Apr/ Apr 13, 2026 500.000 481.429 482.505 IDSR041226364S
FR0064 25 Mar/ Mar 25, 2026 08 Apr/ Apr 08, 2026 300.000 291.590 291.876 FR0064
IDSR041226364S 05 Mar/ Mar 05, 2026 02 Apr/ Apr 02, 2026 300.000 288.593 289.682 IDSR041226364S
IDSR201126364S 16 Mar/ Mar 16, 2026 13 Apr/ Apr 13, 2026 250.000 241.597 242.137 IDSR201126364S
IDSR140127364S 16 Mar/ Mar 16, 2026 13 Apr/ Apr 13, 2026 250.000 240.025 240.562 IDSR140127364S
FR0078 09 Mar/ Mar 09, 2026 06 Apr/ Apr 06, 2026 200.000 210.060 210.735 FR0078
FR0090 25 Mar/ Mar 25, 2026 08 Apr/ Apr 08, 2026 200.000 193.116 193.305 FR0090
IDSR021026364S 05 Mar/ Mar 05, 2026 02 Apr/ Apr 02, 2026 100.000 97.236 97.603 IDSR021026364S
IDSR161026364S 05 Mar/ Mar 05, 2026 02 Apr/ Apr 02, 2026 100.000 97.018 97.382 IDSR161026364S
3.700.000 3.619.202 3.628.050
Obligasi Korporasi Corporate Bonds
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Finansial (Persero)
Tahun 2025 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 5.000 4.402 4.403 Year 2025
5.000 4.402 4.403
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0090 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 3.000.000 2.901.789 2.902.174 FR0090
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 2.000.000 1.917.782 1.977.745 FR0086
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 1.080.000 1.002.285 1.033.623 FR0086
FR0090 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2027 1.130.850 1.000.006 1.031.600 FR0090
FR0090 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2027 1.069.000 999.832 1.031.327 FR0090
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 1.150.000 1.001.549 1.030.761 FR0086
FR0090 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2027 1.059.000 999.324 1.029.870 FR0090
FR0090 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2027 1.000.000 937.255 966.779 FR0090
FR0090 19 Mei/ May 19, 2025 15 Apr/ Apr 15, 2027 1.000.000 935.250 963.183 FR0090
FR0104 31 Mar/ Mar 31, 2026 08 Apr/ Apr 08, 2026 1.000.000 961.901 962.030 FR0104
FR0104 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 1.000.000 961.901 962.029 FR0104
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 1.000.000 904.987 933.283 FR0086
FR0065 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 190.000 178.698 178.721 FR0065
FR0101 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 155.000 153.977 153.996 FR0101
FR0098 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 100.000 95.875 95.887 FR0098
FR0074 31 Mar/ Mar 31, 2026 07 Apr/ Apr 07, 2026 25.000 24.318 24.321 FR0074
FR0078 16 Mar/ Mar 16, 2026 16 Apr/ Apr 16, 2026 20.000 20.875 20.921 FR0078
FR0064 25 Mar/ Mar 25 , 2026 08 Apr/ Apr 08, 2026 20.000 19.451 19.470 FR0064
FR0064 30 Mar/ Mar 30 , 2026 13 Apr/ Apr 13, 2026 20.000 19.414 19.419 FR0064
FR0064 31 Mar/ Mar 31 , 2026 14 Apr/ Apr 14, 2026 20.000 19.390 19.393 FR0064
FR0082 25 Mar/ Mar 25 , 2026 08 Apr/ Apr 08, 2026 20.000 19.329 19.348 FR0082
FR0104 31 Mar/ Mar 31 , 2026 30 Apr/ Apr 30, 2026 20.000 19.238 19.241 FR0104
FR0104 31 Mar/ Mar 31 , 2026 07 Apr/ Apr 07, 2026 20.000 19.238 19.241 FR0104
FR0104 27 Mar/ Mar 27 , 2026 27 Apr/ Apr 27, 2026 20.000 19.222 19.236 FR0104
FR0091 30 Mar/ Mar 30 , 2026 29 Apr/ Apr 29, 2026 20.000 18.639 18.645 FR0091
FR0103 26 Mar/ Mar 26 , 2026 23 Apr/ Apr 23, 2026 20.000 18.428 18.442 FR0103
16.158.850 15.169.953 15.470.685
19.863.850 18.793.557 19.103.138
209
Page 213
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas (lanjutan): consist of (continued):
31 Maret 2026/March 31, 2026
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date of Sale Repurchase Amount Sale Amount Carrying Amount
Puhak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 815.000 850.385 870.228 FR0086
FR0086 15 Apr/ Apr 15 , 2025 15 Apr/ Apr 15, 2026 1.800.000 1.817.716 1.856.312 FR0086
2.615.000 2.668.101 2.726.540
22.478.850 21.461.658 21.829.678
Pihak berelasi (Catatan 44) Related parties (note 44)
Rupiah Rupiah
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0064 26 Mar/ Mar 26 , 2026 09 Apr/ Apr 09, 2026 20.000 19.437 19.453 FR0064
FR0090 31 Mar/ Mar 31 , 2026 01 Apr/ Apr 01, 2026 200.000 193.453 193.474 FR0090
FR0090 31 Mar/ Mar 31 , 2026 01 Apr/ Apr 01, 2026 1.500.000 1.450.895 1.451.054 FR0090
FR0064 27 Mar/ Mar 27 , 2026 10 Apr/ Apr 10, 2026 20.000 19.429 19.442 FR0064
1.740.000 1.683.214 1.683.423
Total 24.218.850 23.144.872 23.513.101 Total
31 Desember 2025/December 31, 2025
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date Of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi Korporasi Corporate Bonds
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Finansial (Persero)
Tahun 2023 30 Des/ Dec 30, 2025 06 Jan/ Jan 06, 2026 5.000 4.405 4.406 Year 2023
5.000 4.405 4.406
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0091 31 Des/ Dec 31, 2025 07 Jan/ Jan 07, 2026 4.000.000 3.852.166 3.852.683 FR0091
FR0086 11 Sep/ Sep 11, 2024 15 Apr/ Apr 15, 2026 2.000.000 1.917.782 1.945.622 FR0086
FR0091 31 Des/ Dec 31, 2025 05 Jan/ Jan 05, 2026 1.200.000 1.155.650 1.155.796 FR0091
FR0103 31 Des/ Dec 31, 2025 07 Jan/ Jan 07, 2026 1.100.000 1.106.384 1.106.530 FR0103
FR0086 11 Sep/ Sep 11, 2024 15 Apr/ Apr 15, 2026 1.080.000 1.002.285 1.016.835 FR0086
FR0086 14 Jul/ Jul 14, 2023 15 Apr/ Apr 15, 2026 1.150.000 1.001.549 1.015.112 FR0086
FR0090 04 Feb/ Feb 04, 2025 15 Apr/ Apr 15, 2027 1.130.850 1.000.006 1.014.674 FR0090
FR0090 06 Feb/ Feb 06, 2025 15 Apr/ Apr 15, 2027 1.069.000 999.832 1.014.455 FR0090
FR0090 21 Feb/ Feb 21, 2025 15 Apr/ Apr 15, 2027 1.059.000 999.324 1.013.507 FR0090
FR0103 31 Des/ Dec 31, 2025 07 Jan/ Jan 07, 2026 1.000.000 1.005.804 1.005.938 FR0103
FR0103 31 Des/ Dec 31, 2025 02 Jan/ Jan 02, 2026 1.000.000 1.005.804 1.005.921 FR0103
FR0090 07 Feb/ Feb 07, 2025 15 Apr/ Apr 15, 2027 1.000.000 937.255 950.962 FR0090
FR0090 19 Mei/ May 19, 2025 15 Apr/ Apr 15, 2027 1.000.000 935.250 948.218 FR0090
FR0086 11 Sep/ Sep 11, 2024 15 Apr/ Apr 15, 2026 1.000.000 904.987 918.124 FR0086
210
Page 214
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas (lanjutan): consist of (continued):
31 Desember 2025/December 31, 2025
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date Of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Bank lain Others Banks
FR0104 22 Des/ Dec 22, 2025 05 Jan/ Jan 05, 2026 800.000 812.159 813.242 FR0104
FR0073 31 Des/ Dec 31, 2025 05 Jan/ Jan 05, 2026 600.000 643.791 643.872 FR0073
FR0103 31 Des/ Dec 31, 2025 07 Jan/ Jan 07, 2026 400.000 402.321 402.375 FR0103
FR0103 30 Des/ Dec 30, 2025 02 Jan/ Jan 02, 2026 400.000 401.772 401.868 FR0103
FR0091 31 Des/ Dec 31, 2025 06 Jan/ Jan 06, 2026 400.000 385.217 385.266 FR0091
FR0091 31 Des/ Dec 31, 2025 05 Jan/ Jan 05, 2026 300.000 288.912 288.949 FR0091
FR0104 23 Des/ Dec 23, 2025 23 Jan/ Jan 23, 2026 10.000 10.131 10.143 FR0104
FR0103 31 Des/ Dec 31, 2025 30 Jan/ Jan 30, 2026 10.000 10.058 10.059 FR0103
FR0103 29 Des/ Dec 29, 2025 29 Jan/ Jan 29, 2026 10.000 10.009 10.013 FR0103
FR0103 19 Des/ Dec 19, 2025 19 Jan/ Jan 19, 2026 10.000 9.989 10.006 FR0103
FR0103 17 Des/ Dec 17, 2025 19 Jan/ Jan 19, 2026 10.000 9.974 9.994 FR0103
FR0103 15 Des/ Dec 15, 2025 12 Jan/ Jan 12, 2026 10.000 9.961 9.983 FR0103
FR0103 11 Des/ Dec 11, 2025 08 Jan/ Jan 08, 2026 10.000 9.937 9.965 FR0103
FR0103 09 Des/ Dec 09, 2025 06 Jan/ Jan 06, 2026 10.000 9.920 9.950 FR0103
FR0091 16 Des/ Dec 16, 2025 13 Jan/ Jan 13, 2026 10.000 9.610 9.631 FR0091
FR0091 22 Des/ Dec 22, 2025 22 Jan/ Jan 22, 2026 10.000 9.608 9.620 FR0091
FR0091 10 Des/ Dec 10, 2025 12 Jan/ Jan 12, 2026 10.000 9.587 9.615 FR0091
21.798.850 20.867.034 21.008.928
21.803.850 20.871.439 21.013.334
Puhak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 20 Jun/ Jun 20, 2023 15 Apr/ Apr 15, 2026 900.000 905.776 914.706 FR0086
FR0086 16 Jun/ Jun 16, 2023 15 Apr/ Apr 15, 2026 900.000 877.767 886.420 FR0086
FR0086 06 Des/ Dec 06, 2021 15 Apr/ Apr 15, 2026 815.000 834.398 843.437 FR0086
2.615.000 2.617.941 2.644.563
Pihak berelasi (Catatan 44) Related parties (note 44)
Rupiah Rupiah
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0103 31 Des/ Dec 31, 2025 02 Jan/ Jan 02, 2026 4.000.000 4.023.214 4.023.684 FR0103
FR0103 30 Des/ Dec 30, 2025 02 Jan/ Jan 02, 2026 250.000 251.108 251.168 FR0103
4.250.000 4.274.322 4.274.852
Total 28.668.850 27.763.702 27.932.749 Total
211
Page 215
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut: with details as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Obligasi Berkelanjutan II BRI BRI Shelf Registration Bond II
Tahap I Tahun 2016 Phase I Year 2016
Pihak ketiga 1.859.619 1.024.734 Third parties
Pihak berelasi (Catatan 44) 351.396 1.185.790 Related parties (Note 44)
Tahap II Tahun 2017 Phase II Year 2017
Pihak ketiga 1.108.151 820.187 Third parties
Pihak berelasi (Catatan 44) 151.295 439.025 Related parties (Note 44)
Obligasi Berwawasan Lingkungan BRI Green Shelf
Berkelanjutan I BRI Registration Bond I
Tahap I Tahun 2022 Phase I Year 2022
Pihak ketiga 390.222 390.173 Third parties
Pihak berelasi (Catatan 44) 105.422 105.408 Related parties (Note 44)
Tahap II Tahun 2023 Phase II Year 2023
Pihak ketiga 459.863 459.805 Third parties
Pihak berelasi (Catatan 44) 39.988 39.983 Related parties (Note 44)
Tahap III Tahun 2024 Phase III Year 2024
Pihak ketiga 307.699 836.949 Third parties
Pihak berelasi (Catatan 44) 74.950 414.851 Related parties (Note 44)
LTN BRI Tahun 2022 BRI LTN Year 2022
Pihak ketiga 39.581 40.543 Third parties
LTN BRI Tahun 2023 BRI LTN Year 2023
Pihak ketiga 49.206 50.320 Third parties
LTN BRI Tahun 2024 BRI LTN Year 2024
Pihak ketiga 121.934 124.554 Third parties
LTN BRI Tahun 2025 BRI LTN Year 2025
Pihak ketiga 33.308 - Third parties
Obligasi Berwawasan Sosial Berkelanjutan I BRI Social Shelf Registration Bond I
Tahap I BRI Tahun 2025 Phase I Year 2025
Pihak Ketiga 3.673.338 3.684.547 Third parties
Pihak berelasi (Catatan 44) 1.144.784 1.131.377 Related parties (Note 44)
Obligasi Berwawasan Sosial Berkelanjutan I BRI Social Shelf Registration Bond I
Tahap II BRI Tahun 2026 Phase II Year 2026
Pihak Ketiga 4.091.810 - Third parties
Pihak berelasi (Catatan 44) 848.059 - Related parties (Note 44)
SBK Berkelanjutan BRI Commercial Paper Sustainable Bond I
Tahap I Tahun 2025 BRI Year 2025 Phase I
Pihak ketiga 409.965 480.756 Third parties
Obligasi II BRI Finance Tahun 2023 BRI Finance Bond II Year 2023
Pihak ketiga 262.825 262.718 Third parties
Pihak berelasi (Catatan 44) 35.000 34.957 Related parties (Note 44)
Obligasi Berkelanjutan I BRI Finance BRI Finance BRI Shelf Registration
Tahap I Tahun 2025 Bond I Phase I Year 2025
Pihak ketiga 590.812 590.428 Third parties
Obligasi Berkelanjutan III PNM PNM Shelf Registration Bond III
Tahap V Tahun 2021 Phase V Year 2021
Pihak ketiga - 298.674 Third parties
Pihak berelasi (Catatan 44) - 37.490 Related parties (Note 44)
Obligasi Berkelanjutan IV PNM PNM Shelf Registration Bond IV
Tahap I Tahun 2021 Phase I Year 2021
Pihak ketiga 961.542 981.381 Third parties
Pihak berelasi (Catatan 44) 37.982 17.989 Related parties (Note 44)
Obligasi Berkelanjutan V PNM PNM Shelf Registration Bond V
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 260.741 260.672 Third parties
Pihak berelasi (Catatan 44) 29.911 29.890 Related parties (Note 44)
212
Page 216
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berwawasan Sosial Orange PNM Socially Conscious Orange
Berkelanjutan I PNM Tahap I Tahun 2025 Registration Bonds I Phase I Year 2025
Pihak ketiga 580.558 578.549 Third parties
Pihak berelasi (Catatan 44) 272.081 273.781 Related parties (Note 44)
Obligasi Berwawasan Sosial Orange PNM Socially Conscious Orange
Berkelanjutan I PNM Tahap II Tahun 2026 Registration Bonds I Phase II Year 2026
Pihak ketiga 391.809 - Third parties
Pihak berelasi (Catatan 44) 106.677 - Related parties (Note 44)
MTN III PNM Venture Capital Tahun 2022 PNM MTN III Venture Capital Year 2022
Pihak ketiga - 298.500 Third parties
MTN V PNM Venture Capital PNM MTN V Venture Capital
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 166.946 216.961 Third parties
Sukuk Mudharabah Berkelanjutan I PNM PNM Shelf Registration
Tahap I Tahun 2021 Phase I Year 2021
Pihak ketiga 216.000 245.554 Third parties
Pihak berelasi (Catatan 44) 111.000 76.000 Related parties (Note 44)
Tahap II Tahun 2023 Phase II Year 2023
Pihak ketiga 870.900 888.100 Third parties
Pihak berelasi (Catatan 44) 225.000 207.800 Related parties (Note 44)
Tahap III Tahun 2024 Phase III Year 2024
Pihak ketiga 1.307.940 1.305.920 Third parties
Pihak berelasi (Catatan 44) 23.000 25.020 Related parties (Note 44)
Sukuk Mudharabah Jangka Menengah VI PNM PNM Shelf Registration Sukuk Term VI
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 262.000 262.000 Third parties
Tahap III Tahun 2024 Term VI Phase III Year 2024
Pihak ketiga 110.000 110.000 Third parties
Sukuk Mudharabah PNM Shelf Registration Sukuk
Jangka Menengah VII PNM Mudharabah Medium Term VII
Tahap I Tahun 2025 Phase I Year 2025
Pihak Ketiga 180.000 180.000 Third parties
Tahap II Tahun 2025 Phase II Year 2025
Pihak Ketiga 100.000 100.000 Third parties
Tahap III Tahun 2025 Phase III Year 2025
Pihak Ketiga 85.000 85.000 Third parties
Tahap IV Tahun 2025 Phase IV Year 2025
Pihak Ketiga 635.000 635.000 Third parties
Tahap V Tahun 2025 Phase V Year 2025
Pihak Ketiga 650.000 650.000 Third parties
Tahap VI Tahun 2025 Phase VI Year 2025
Pihak Ketiga 800.000 - Third parties
Tahap XI Tahun 2025 Phase XI Year 2025
Pihak Ketiga 350.000 - Third parties
Sukuk Mudharabah Berwawasan Sosial PNM Socially Conscious Orange
Orange Berkelanjutan I PNM Registration Sukuk I Mudharabah I
Tahap I Tahun 2025 Phase I Year 2025
Pihak ketiga 1.690.000 1.599.071 Third parties
Pihak berelasi (Catatan 44) 60.000 150.000 Related parties (Note 44)
Tahap II Tahun 2025 Phase II Year 2025
Pihak ketiga 942.075 956.075 Third parties
Pihak berelasi (Catatan 44) 77.925 63.925 Related parties (Note 44)
Tahap III Tahun 2026 Phase III Year 2026
Pihak ketiga 1.295.000 - Third parties
Pihak berelasi (Catatan 44) 205.000 - Related parties (Note 44)
213
Page 217
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan V Pegadaian Pegadaian Shelf Registration Bond V
Tahap III Tahun 2023 Phase III Year 2023
Pihak ketiga 382.957 355.913 Third parties
Pihak berelasi (Catatan 44) 4.014 31.022 Related parties (Note 44)
Tahap IV Tahun 2023 Phase IV Year 2023
Pihak ketiga 227.982 207.961 Third parties
Pihak berelasi (Catatan 44) - 19.994 Related parties (Note 44)
Tahap V Tahun 2024 Phase V Year 2024
Pihak ketiga 161.100 161.074 Third parties
Pihak berelasi (Catatan 44) 39.978 39.971 Related parties (Note 44)
Obligasi Berkelanjutan VI Pegadaian Pegadaian Shelf Registration Bond VI
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 35.937 50.814 Third parties
Pihak berelasi (Catatan 44) 14.926 - Related parties (Note 44)
Tahap II Tahun 2025 Phase II Year 2025
Pihak ketiga 4.144.613 4.188.622 Third parties
Pihak berelasi (Catatan 44) 206.749 159.491 Related parties (Note 44)
Tahap III Tahun 2025 Phase III Year 2025
Pihak ketiga 1.938.305 1.984.642 Third parties
Pihak berelasi (Catatan 44) 280.274 244.750 Related parties (Note 44)
Tahap IV Tahun 2025 Phase IV Year 2025
Pihak ketiga 2.720.799 2.610.118 Third parties
Pihak berelasi (Catatan 44) 496.984 607.243 Related parties (Note 44)
Obligasi Sosial Berkelanjutan I Pegadaian Shelf Registration
Pegadaian Social Bond I
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 5.020 5.015 Third parties
Pihak berelasi (Catatan 44) 24.829 24.796 Related parties (Note 44)
Tahap II Tahun 2025 Phase II Year 2025
Pihak ketiga 1.519.260 1.518.697 Third parties
Pihak berelasi (Catatan 44) 144.883 144.853 Related parties (Note 44)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan II Pegadaian Sukuk Mudharabah II
Tahap IV Tahun 2023 Phase IV Year 2023
Pihak ketiga 212.040 217.240 Third parties
Pihak berelasi (Catatan 44) 23.000 17.800 Related parties (Note 44)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan III Pegadaian Sukuk Mudharabah III
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 5.045 8.045 Third parties
Pihak berelasi (Catatan 44) 13.000 10.000 Related parties (Note 44)
Tahap III Tahun 2024 Phase III Year 2024
Pihak ketiga - 712.005 Third parties
Pihak berelasi (Catatan 44) - 40.000 Related parties (Note 44)
Tahap IV Tahun 2025 Phase IV Year 2025
Pihak Ketiga 1.706.940 1.741.940 Third parties
Pihak berelasi (Catatan 44) 45.000 10.000 Related parties (Note 44)
Tahap V Tahun 2025 Phase V Year 2025
Pihak Ketiga 1.573.238 1.580.555 Third parties
Pihak berelasi (Catatan 44) 12.325 5.325 Related parties (Note 44)
214
Page 218
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan Sosial I Pegadaian Social Sukuk Mudharabah I
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 100 100 Third parties
Tahap III Tahun 2025 Phase II Year 2025
Pihak ketiga 1.422.205 1.423.205 Third parties
Pihak berelasi (Catatan 44) 130.492 130.000 Related parties (Note 44)
Total 46.645.309 40.901.648 Total
Biaya emisi surat berharga yang diterbitkan untuk Unamortized bond issuance cost as of March 31, 2026
tahun yang terakhir pada tanggal-tanggal and December 31, 2025 amounted to Rp49,703 and
31 Maret 2026 dan 31 Desember 2025 masing- Rp51,182.
masing sebesar Rp49.703 dan Rp51.182.
Manajemen BRI dan entitas anak telah melakukan The management of BRI and its subsidiaries have
pembayaran bunga dan pokok obligasi sesuai made interest and principal payments on the securities
ketentuan dan berpendapat bahwa semua issued in accordance with the provisions and consider
persyaratan/pembatasan yang ditetapkan dalam that all requirements/restrictions set forth in the
penerbitan surat berharga di atas telah dipenuhi issuance of the aforementioned securities have been
pada tanggal-tanggal 31 Maret 2026 dan fulfilled as of March 31, 2026 and December 31, 2025.
31 Desember 2025.
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang marketable securities issued:
diterbitkan:
a) Obligasi Berkelanjutan II BRI a) BRI Shelf Registration Bond II
Pada tanggal 22 November 2016, Obligasi On November 22, 2016, BRI Shelf Registration
Berkelanjutan II BRI dengan jumlah pokok Bond II with a principal amount of Rp20,000,000
sebesar Rp20.000.000 telah dinyatakan efektif has been declared by the Financial Services
oleh Otoritas Jasa Keuangan (OJK) Authority (OJK) based on a Decree
berdasarkan surat keputusan S-678/D.04/2016 S-678/D.04/2016 dated November 22, 2016.
tanggal 22 November 2016.
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Obligasi Berkelanjutan II BRI Shelf Registration
BRI Bond II
Tahap I Tahun 2016 Phase I Year 2016
Seri E PT Bank Negara 2 Des/ 1 Des/ 10 tahun/ 8,90% idAAA* 2.350.000 2.350.000 Series E
Indonesia Dec 2, 2016 Dec 1, 2026 years
Persero (Tbk)
Tahap II Tahun 2017 Phase II Year 2017
Seri D PT Bank Negara 12 Apr/ 11 Apr/ 10 tahun/ 8,80% idAAA* 1.300.500 1.300.500 Series D
Indonesia Apr 12, 2017 Apr 11, 2027 years
Persero (Tbk)
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Indonesia (Pefindo)
215
Page 219
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
a) Obligasi Berkelanjutan II BRI (lanjutan) a) BRI Shelf Registration Bond II (continued)
Bunga Obligasi Berkelanjutan II BRI dibayarkan The interest of BRI Shelf Registration Bond II is
setiap 3 (tiga) bulan sejak obligasi diterbitkan. paid every 3 (three) months since the bond were
Penerimaan neto dari penerbitan Obligasi issued. The net proceeds from the issuance of
Berkelanjutan tersebut dimanfaatkan untuk this Shelf Registration Bond are used for loan
penyaluran kredit. granting.
Obligasi Berkelanjutan II BRI tidak dijamin BRI Shelf Registration Bond II is not guaranteed
dengan jaminan apapun. Adapun persyaratan- by any guarantee. The important requirements
persyaratan penting (covenants) adalah (covenants) are as follows:
sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merge and/or
pemisahan dan/atau peleburan dan/atau separate and/or merge and/or take over with
pengambilalihan dengan nilai lebih dari a value of more than 50%
50% (lima puluh persen) dari ekuitas (fifty percent) of the EMITEN's equity except
EMITEN kecuali dalam hal pengurangan in the event that such deduction is made
tersebut dilakukan berdasarkan based on a request and/or order from the
permintaan dan/atau perintah dari Government of Indonesia or authority.
Pemerintah Indonesia atau otoritas yang
berwenang.
Obligasi Berkelanjutan II BRI yang telah jatuh BRI Shelf Registration Bond II that have matured
tempo telah dilunasi oleh BRI pada tanggal respectively have been paid off by BRI on its
jatuh temponya. maturity date.
b) Obligasi Berwawasan Lingkungan b) BRI Green Shelf Registration Bond I
Berkelanjutan I BRI
Pada tanggal 12 Juli 2022, Obligasi On July 12, 2022, Bank BRI Green Shelf
Berwawasan Lingkungan Berkelanjutan I Bank Registration Bond I with a principal amount of
BRI dengan jumlah pokok sebesar Rp15,000,000 has been declared by the
Rp15.000.000 telah dinyatakan efektif oleh Financial Services Authority (OJK) based on
Otoritas Jasa Keuangan (OJK) berdasarkan Decree S-122/D.04/2022 dated July 12, 2022.
surat keputusan S-122/D.04/2022 tanggal
12 Juli 2022.
216
Page 220
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
b) Obligasi Berwawasan Lingkungan b) BRI Green Shelf Registration Bond I (continued)
Berkelanjutan I BRI (lanjutan)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Obligasi Berwawasan BRI Green Shelf
Lingkungan Berkelanjutan I Registration Bond I
BRI
Tahap I Tahun 2022 Phase I Year 2022
Seri C PT Bank Negara 20 Jul/ 20 Jul/ 5 tahun/ 6,45% idAAA* 500.000 500.000 Series C
Indonesia Jul 20, 2022 Jul 20, 2027 years
Persero (Tbk)
Tahap II Tahun 2023 Phase II Year 2023
Seri C PT Bank 17 Okt/ 17 Okt/ 3 tahun/ 6,30% idAAA* 500.000 500.000 Series C
Tabungan Negara Oct 17, 2023 Oct 17, 2026 years
Persero (Tbk)
Tahap III Tahun 2024 Phase III Year 2024
Seri B PT Bank 20 Mar/ 20 Mar/ 2 tahun/ 6,25% idAAA* - 879.430 Series B
Tabungan Negara Mar 20, 2024 Mar 20, 2026 years
Persero (Tbk)
Seri C PT Bank 20 Mar/ 20 Mar/ 3 tahun/ 6,25% idAAA* 382.905 382.905 Series C
Tabungan Negara Mar 20, 2024 Mar 20, 2027 years
Persero (Tbk)
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek *)Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Indonesia (Pefindo)
Bunga Obligasi Berwawasan Lingkungan The Interest of BRI Green Shelf Registration
Berkelanjutan I BRI dibayarkan setiap 3 (tiga) Bond are paid every 3 (three) months since the
bulan sejak obligasi diterbitkan. bonds were issued.
Penerimaan neto dari penerbitan Obligasi The net proceeds from the issuance of BRI
Berwawasan Lingkungan Berkelanjutan I Bank Green Shelf Registration Bond I Bank BRI will be
BRI akan digunakan oleh Perseroan untuk used by the Company to finance or refinance
pembiayaan maupun membiayai kembali activities in the category of Environmentally
kegiatan dalam kategori Kegiatan Usaha Sound Business Activities and for working
Berwawasan Lingkungan dan untuk modal capital.
kerja.
Obligasi Berwawasan Lingkungan BRI has settled its BRI Green Shelf Registration
Berkelanjutan I Bank BRI telah dilunasi oleh Bond I that have matured respectively have been
BRI pada tanggal jatuh temponya. Obligasi paid off by BRI on its maturity date. BRI Green
Berwawasan Lingkungan Berkelanjutan I Bank Shelf Registration Bond I is not guaranteed by
BRI tidak dijamin dengan jaminan apapun. any guarantee. The important requirements
Adapun persyaratan-persyaratan penting (covenants) are as follows:
(covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
217
Page 221
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
b) Obligasi Berwawasan Lingkungan b) BRI Green Shelf Registration Bond I (continued)
Berkelanjutan I BRI (lanjutan)
Adapun persyaratan-persyaratan penting The important requirements (covenants) are as
(covenants) adalah sebagai berikut (lanjutan): follows (continued):
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merge and/or
pemisahan dan/atau peleburan dan/atau separate and/or merge and/or take over with
pengambilalihan dengan nilai lebih dari a value of more than 50% (fifty percent) of
50% (lima puluh persen) dari ekuitas the EMITEN's equity except in the event that
EMITEN kecuali dalam hal pengurangan such deduction is made based on a request
tersebut dilakukan berdasarkan and/or order from the Government of
permintaan dan/atau perintah dari Indonesia or authority.
Pemerintah Indonesia atau otoritas yang
berwenang.
c) Long-Term Notes yang Dilakukan Tanpa c) Long Term Notes Conducted Without Going
Melalui Penawaran Umum PT Bank Rakyat Through Public Offering of PT Bank Rakyat
Indonesia (Persero) Tbk Indonesia (Persero) Tbk
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Long-Term Notes
Long-Term Notes yang Conducted Without
Dilakukan Tanpa Melalui Going Through
Penawaran Umum BRI Public Offering of BRI
I tahun 2022 - 27 Des/ 27 Jun/ 162 bulan/ 0,55% -* 39.734 40.543 I Year 2022
Dec 27, 2022 Jun 27, 2036 months
II tahun 2023 - 25 Okt/ 25 Jan/ 159 bulan/ 0,55% -* 49.384 50.320 II Year 2023
Oct 25, 2023 Jan 25, 2037 months
III tahun 2024 - 26 Mar/ 26 Feb/ 155 bulan/ 0,55% -* 47.317 48.201 III Year 2024
Mar 26, 2024 Feb 26, 2037 months
IV tahun 2024 - 16 Jan/ 16 Jan/ 156 bulan/ 0,55% -* 75.020 76.353 IV Year 2024
Jan 16, 2025 Jan 16, 2038 months
V tahun 2025 - 6 Jan/ 6 Mar/ 160 bulan/ 0,55% -* 33.809 - V Year 2025
Jan 6, 2026 Mar 6, 2039 months
*) Tidak dilakukan pemeringkatan oleh Lembaga Pemeringkat Efek (Pefindo) *) No rating was carried out by the Securities Rating Agency (Pefindo)
Bunga sebesar 0,55% per tahun dan Pokok Interest of 0.55% per annum and Principal are
dibayarkan setiap 3 (tiga) bulan sejak Long- paid every 3 (three) months since those Long
Term Notes diterbitkan. Pada saat Term Note were issued. At the time of
diterbitkan, Long-Term Notes ini tidak issuance, these Long Term Notes were not
dilakukan pemeringkatan dan tidak ranked and does not use the services of a
menggunakan Jasa Agen Pemantau. monitoring agent.
218
Page 222
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
c) Long-Term Notes yang Dilakukan Tanpa c) Long Term Notes Conducted Without Going
Melalui Penawaran Umum PT Bank Rakyat Through Public Offering of PT Bank Rakyat
Indonesia (Persero) Tbk (lanjutan) Indonesia (Persero) Tbk (continued)
Tidak ada persyaratan penting dalam perjanjian There are no covenant in the agreement for the
Penerbitan Long-Term Notes Yang Dilakukan issuance of Long Term Notes Conducted
Tanpa Melalui Penawaran Umum Without Going Through a Public Offering of
PT Bank Rakyat Indonesia (Persero) Tbk I PT Bank Rakyat Indonesia (Persero) Tbk I Year
Tahun 2022, II Tahun 2023, dan III Tahun 2024, 2022, II Year 2023 and III Year 2024 and IV Year
dan IV Tahun 2024. 2024.
Penerimaan neto dari penerbitan Long-Term Net proceeds from the issuance of BRI Long-
Notes BRI I tahun 2022 dan II tahun 2023 Term Notes BRI I Year 2022 and II Year 2023
tersebut dimanfaatkan untuk menambah are used entirely specifically for increase the
kebutuhan likuiditas Rupiah. need of rupiah liquidity.
Penerimaan neto dari penerbitan Long-Term Net proceeds from the issuance of BRI Long-
Notes BRI III tahun 2024, IV Tahun 2024 dan V Term Notes III Year 2024, IV Year 2024 and V
Tahun 2025 dimanfaatkan seluruhnya khusus Year 2025 are is used entirely specifically for
untuk pembiayaan maupun membiayai kembali financing and refinancing housing loans of
kredit perumahan peserta Tapera sebagaimana Tapera participants, as referred to in Law No. 4
dimaksud pada Undang-Undang No. 4 Tahun of 2016 concerning Public Housing Savings,
2016 Tentang Tabungan Perumahan Rakyat, Government Regulation No. 25 of 2020
Peraturan Pemerintah No. 25 Tahun 2020 concerning the Implementation of Public
tentang Penyelenggaraan Tabungan Housing Savings, Regulation of the Public
Perumahan Rakyat, Peraturan Badan Housing Savings Management Agency No. 6 of
Pengelola Tabungan Perumahan Rakyat 2021, and the applicable Cooperation and
No. 6 Tahun 2021 serta Perjanjian Kerjasama Agreement Agreement between the Public
dan Kesepakatan antara Badan Pengelola Housing Savings Management Agency and PT
Tabungan Perumahan Rakyat dan PT Bank Bank Rakyat Indonesia (Persero) Tbk.
Rakyat Indonesia (Persero) Tbk yang berlaku.
d) Obligasi Berwawasan Sosial Berkelanjutan I d) BRI Social Shelf Registration Bond I Year 2025
BRI Tahun 2025
Pada tanggal 20 Juni 2025, Obligasi On June 20, 2025, Bank BRI Green Shelf
Berwawasan Sosial Berkelanjutan I Bank BRI Registration Bond I with a principal amount of
dengan jumlah pokok sebesar Rp5.000.000 Rp5,000,000 has been declared by the Financial
telah dinyatakan efektif oleh Otoritas Jasa Services Authority (OJK) based on Decree S-
Keuangan (OJK) berdasarkan surat keputusan 40/D.04/2025 dated June 20, 2025.
S-40/D.04/2025 tanggal 20 Juni 2025.
219
Page 223
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
d) Obligasi Berwawasan Sosial Berkelanjutan I d) BRI Social Shelf Registration Bond I Year 2025
BRI Tahun 2025 (lanjutan): (continued):
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah
Obligasi Berwawasan BRI Social Shelf
Sosial Berkelanjutan I Registration Bond I
BRI
Tahap I Tahun 2025 Phase I Year 2025
Seri A PT Bank 26 Jun/ 26 Jun/ 2 tahun/ 6,45% idAAA* 1.563.090 1.563.090 Series A
Tabungan Negara Jun 26, 2025 Jun 26, 2027 years
Persero (Tbk)
Seri B PT Bank 26 Jun/ 26 Jun/ 3 tahun/ 6,55% idAAA* 2.110.745 2.110.745 Series B
Tabungan Negara Jun 26, 2025 Jun 26, 2028 years
Persero (Tbk)
Seri C PT Bank 26 Jun/ 26 Jun/ 5 tahun/ 6,60% idAAA* 1.326.165 1.326.165 Series C
Tabungan Negara Jun 26, 2025 Jun 26, 2030 years
Persero (Tbk)
Tahap II Tahun 2026 Phase II Year 2026
Seri A PT Bank 17 Mar/ 27 Mar/ 1 tahun/ 4,85% idAAA* 1.236.245 - Series A
Tabungan Negara Mar 17, 2026 Mar 27, 2027 years
Persero (Tbk)
Seri B PT Bank 17 Mar/ 17 Mar/ 3 tahun/ 5,70% idAAA* 2.666.255 - Series B
Tabungan Negara Mar 17, 2026 Mar 17, 2029 years
Persero (Tbk)
Seri C PT Bank 17 Mar/ 17 Mar/ 5 tahun/ 5,95% idAAA* 1.097.500 - Series C
Tabungan Negara Mar 17, 2026 Mar 17, 2031 years
Persero (Tbk)
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
Bunga Obligasi Berwawasan Sosial Interest of marketable securities issued by BRI
Berkelanjutan I BRI dibayarkan setiap 3 (tiga) Finance are paid every 3 (three) months since
bulan sejak obligasi diterbitkan. marketable securities were issued.
Penerimaan neto dari penerbitan Obligasi The net proceeds from the issuance of BRI
Berwawasan Sosial Berkelanjutan I Bank BRI Social Shelf Registration Bond I will be allocated
seluruhnya akan dialokasikan secara eksklusif exclusively for the refinancing, in whole or in part,
untuk pembiayaan kembali, baik seluruhnya of existing social projects that support or promote
maupun sebagian, proyek sosial yang sudah the following categories: affordable basic
ada yang mendukung atau mempromosikan infrastructure services in terms of both access
kategori layanan infrastruktur dasar yang and cost, access to essential services, affordable
terjangkau baik dari segi akses maupun harga, housing, job creation, and programs designed to
akses terhadap layanan esensial, perumahan prevent and/or reduce unemployment including
yang terjangkau, penciptaan lapangan kerja, financing for micro, small, and medium
dan program yang dirancang untuk mencegah enterprises (MSMEs), food security and
dan/atau mengurangi pengangguran, termasuk sustainable food systems, and socio-economic
pembiayaan usaha kecil menengah dan advancement and empowerment. BRI plans to
pembiayaan mikro, ketahanan pangan dan allocate approximately 50% of the proceeds from
sistem pangan berkelanjutan, dan peningkatan this Social Bond Public Offering to job creation
dan pemberdayaan sosio-ekonomi. Perseroan (Category 4: Job creation and programs
berencana mengalokasikan sekitar 50% dari designed to prevent and/or reduce
hasil Penawaran Umum Obligasi Berwawasan unemployment, including MSME and
Sosial ini untuk penciptaan lapangan kerja microfinance), with the remaining portion to be
(kategori 4 Penciptaan lapangan kerja, dan allocated toward socio-economic advancement
program yang dirancang untuk mencegah and empowerment (Category 6: Socio-economic
dan/atau mengurangi pengangguran, termasuk advancement and empowerment).
pembiayaan usaha kecil menengah dan
pembiayaan mikro), dan sisanya untuk
peningkatan serta pemberdayaan sosial
ekonomi (kategori 6 Peningkatan dan
pemberdayaan sosio-ekonomi).
220
Page 224
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
d) Obligasi Berwawasan Sosial Berkelanjutan I d) BRI Social Shelf Registration Bond I Year 2025
BRI Tahun 2025 (lanjutan) (continued)
Adapun persyaratan-persyaratan penting The important requirements (covenants) are as
(covenants) adalah sebagai berikut: follows:
1. Mengurangi modal dasar, modal 1. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Republik Indonesia and/or order from the Government of
dan/atau otoritas yang berwenang Indonesia or authority (including but not
(termasuk tetapi tidak terbatas pada Bank limited to Bank Indonesia, Minister of
Indonesia, Menteri Keuangan Republik finance of the Republik of Indonesia,
Indonesia, Menteri Badan Usaha Milik Minister of State Owned Entity dan Financial
Negara dan Otoritas Jasa Keuangan). Services Authority).
2. Melakukan penggabungan dan/atau 2. Entity are prohibited to merge and/or
pemisahan dan/atau peleburan dan/atau separate and/or merge and/or take over with
pengambilalihan dengan nilai lebih dari a value of more than 50% (fifty percent) of
50% (lima puluh persen) dari ekuitas BRI, the BRI's equity except in the event that
kecuali atas permintaan dan/atau perintah such deduction is made based on a request
baik secara langsung maupun tidak and/or order from the Government of
langsung dari Pemerintah Republik Indonesia or authority whether directly or
Indonesia dan/atau otoritas yang indirectly (including but not limited to Bank
berwenang (termasuk tetapi tidak terbatas Indonesia, Lembaga Penjamin Simpanan or
pada Bank Indonesia, Lembaga Penjamin any other guarantee institution in
Simpanan atau Lembaga penjaminan accordance with the applicable laws and
lainnya sesuai dengan peraturan regulations, Minister of finance of the
perundang-undangan yang berlaku, Republik of Indonesia, Minister of State
Menteri Keuangan Republik Indonesia, dan Owned Entity dan Financial Services
Menteri Badan Usaha Milik Negara dan Authority) conducted in compliance with
Otoritas Jasa Keuangan) yang dilakukan prevailing laws and regulations, including
sesuai dengan ketentuan peraturan but not limited to Otoritas Jasa Keuangan
perundangan yang berlaku, termasuk regulations
tetapi tidak terbatas pada peraturan
Otoritas Jasa Keuangan.
221
Page 225
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
e) SBK Berkelanjutan I PT Bank Rakyat Indonesia e) Commercial Paper Sustainable Bond I PT Bank
(Persero) Tbk Tahun 2025 Tahap I Rakyat Indonesia (Persero) Year 2025 Phase I
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang marketable securities issued:
diterbitkan:
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah
SBK Commercial Paper
Berkelanjutan I Sustainable Bond I
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Tahun 2025 Tahap I Year 2025 Phase I
Seri A PT Bank 04 Des/ 03 Jan/ 1 bulan/ 4,50% idA1+ - 45.900 Series A
Tabungan Negara Dec 04, 2025 Jan 03, 2026 month
Persero (Tbk)
Seri B PT Bank 04 Des/ 04 Mar/ 3 bulan/ 4,60% idA1+ - 30.300 Series B
Tabungan Negara Dec 04, 2025 Mar 04, 2026 months
Persero (Tbk)
Seri C PT Bank 04 Des/ 02 Jun/ 6 bulan/ 4,85% idA1+ 20.000 20.000 Series C
Tabungan Negara Dec 04, 2025 Jun 02, 2026 months
Persero (Tbk)
Seri D PT Bank 04 Des/ 29 Nov/ 12 bulan/ 4,95% idA1+ 403.800 403.800 Series D
Tabungan Negara Dec 04, 2025 Nov 29, 2026 months
Persero (Tbk)
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
Pada tanggal 4 Desember 2025, SBK On December 4, 2025, BRI Sustainable Bond I
Berkelanjutan I BRI Tahun 2025 Tahap I Year 2025 Phase I with a principal amount of
dengan jumlah pokok sebesar Rp500.000. Rp500,000 was issued.
Penerimaan neto dari penerbitan SBK The net proceeds from the issuance of the
Berkelanjutan tersebut dimanfaatkan untuk Sustainable Bond are utilized to finance the
pendanaan kegiatan usaha Bank, terutama Bank’s business activities, particularly the
penyaluran kredit/pembiayaan berkelanjutan provision of sustainable loans and/or financing, in
sesuai dengan ketentuan internal Bank dan accordance with the Bank’s internal policies and
peraturan perundang-undangan yang berlaku. applicable laws and regulations.
222
Page 226
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
f) BRI Finance f) BRI Finance
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Obligasi II BRI Finance BRI Finance Bond II
Tahun 2023 Year 2023
Seri B PT Bank Negara 11 Jul/ 11 Jul/ 3 tahun/ 6,40% idAA* 303.000 303.000 Series B
Indonesia Jul 11, 2023 Jul 11, 2026 years
(Persero) Tbk
Obligasi Berkelanjutan I Tahap I BRI Finance Continous
BRI Finance Tahun 2025 Public Offering of Bonds I
Phase I Year 2025
Seri A PT Bank Negara 10 Jul/ 20 Jul/ 370 hari/ 6,35% idAA* 200.000 200.000 Series A
Indonesia Jul 10, 2025 Jul 20, 2026 days
(Persero) Tbk
Seri B PT Bank Negara 10 Jul/ 10 Jul/ 3 tahun/ 6,80% idAA* 500.000 500.000 Series B
Indonesia Jul 10, 2025 Jul 10, 2028 years
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
Bunga surat berharga yang diterbitkan oleh BRI Interest of marketable securities issued by BRI
Finance dibayarkan setiap 3 bulan sejak surat Finance are paid every 3 (three) months since
berharga diterbitkan. marketable securities were issued.
BRI Finance telah memenuhi semua BRI Finance has fulfilled all required restrictions
pembatasan yang diwajibkan serta as well as the payment of interest and principal
pembayaran bunga dan nilai pokok obligasi value of bonds through The Indonesia Central
melalui Kustodian Sentral Efek Indonesia Securities Depository (''KSEI'').
(‘‘KSEI‘‘).
Penerimaan neto dari penerbitan surat berharga The net proceeds from the issuance of
tersebut dimanfaatkan untuk pembayaran marketable securities are used for short-term
pinjaman jangka pendek perbankan, liabilities payment, strengthen BRI Finance’s
memperkuat struktur pendanaan perseroan, general funding structure, BRI Finance's
ekpansi bisnis perusahaan (dalam hal ini adalah business expansion (in this case for
pembayaran pembiayaan baru dan ekspansi disbursement payments and related to consumer
pembiayaan segmen konsumer), serta segment), as well as refinancing or paying off
refinancing atau pelunasan obligasi yang jatuh maturing bonds.
tempo.
223
Page 227
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
f) BRI Finance (lanjutan) f) BRI Finance (continued)
BRI Finance juga diwajibkan untuk memenuhi BRI Finance is also required to fulfill financial
persyaratan keuangan antara lain gearing ratio covenants including gearing ratios of at least
paling rendah nol kali dan paling tinggi 10 kali, zero and a maximum of 10 (ten) times, capital
rasio permodalan paling sedikit sebesar 10%, ratios of at least 10%, the ratio of net financing
rasio saldo piutang pembiayaan neto terhadap receivable balances to total assets of at least
total aset paling rendah 40%, rasio saldo 40%, the ratio of investment and capital financing
piutang pembiayaan investasi dan modal kerja receivable balances at least 10% of the total
paling sedikit 10% dari total saldo piutang financing receivable balance, the lowest equity to
pembiayaan, rasio ekuitas terhadap modal paid-in capital ratio of 50%, the highest non-
disetor paling rendah sebesar 50%, rasio non- performing financing ratio of 5%, has an equity
performing financing paling tinggi sebesar 5%, greater than Rp200,000, maintains a minimum
memiliki ekuitas lebih besar dari Rp200.000, collateral value of 50% of the principal value of
mempertahankan nilai jaminan minimal 50% Bond I and Bond II and meet the covenants for a
dari nilai pokok Obligasi I dan Obligasi II serta level of financial health with a minimum healthy
memenuhi persyaratan tingkat kesehatan condition
keuangan dengan kondisi minimum sehat.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement also regulates several
beberapa pembatasan yang harus dipenuhi restrictions that must be fulfilled by the company,
oleh Perusahaan, antara lain memberikan including providing fiduciary guarantees in the
jaminan fidusia berupa piutang pembiayaan form of consumer financing receivables and
konsumen dan menjaga rasio-rasio keuangan maintaining financial ratios within the limits as
berada dalam batasan sebagaimana diatur regulated in OJK Regulation No. 35/2018.
dalam Peraturan OJK No. 35/2018.
g) PNM g) PNM
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Obligasi Berkelanjutan III PNM Shelf Registration
PNM Bond III
Tahap V Tahun 2021 Phase V Year 2021
Seri C PT Bank Mega Tbk 17 Mar/ 17 Mar/ 5 tahun/ 8,25 idAA+* - 339.200 Series C
Mar 17, 2021 Mar 17, 2026 years
Obligasi Berkelanjutan IV PNM Shelf Registration
PNM Bond IV
Tahap I Tahun 2021 Phase I Year 2021
Seri C PT Bank Mega Tbk 10 Des/ 10 Des/ 5 tahun/ 6,25% idAA+* 1.000.000 1.000.000 Series C
Dec 10, 2021 Dec 10, 2026 years
Obligasi Berkelanjutan V PNM Shelf Registration
PNM Bond V
Tahap II Tahun 2024 Phase II Year 2024
Seri B PT Bank Mega Tbk 21 Mar/ 20 Mar/ 3 tahun/ 6,55% idAAA 341.030 341.030 Series B
Mar 21, 2024 Mar 20, 2027 years
Obligasi Berwawasan Sosial PNM Socially Conscious
Orange Berkelanjutan I PNM Orange Registration Bonds I
Tahap I Tahun 2025 Phase I Year 2025
Seri A PT Bank KB Bukopin 8 Jul/ 18 Jul/ 1 tahun/ 6,25% idAAA* 220.000 220.000 Series A
Jul 8, 2025 Jul 18, 2026 year
Seri B PT Bank KB Bukopin 8 Jul/ 8 Jul/ 3 tahun/ 6,65% idAAA* 243.000 243.000 Series B
Jul 8, 2025 Jul 8, 2028 years
Seri C PT Bank KB Bukopin 8 Jul/ 8 Jul/ 5 tahun/ 6,85% idAAA* 537.000 537.000 Series C
Jul 8, 2025 Jul 8, 2030 years
Tahap II Tahun 2026 Phase II Year 2026
Seri A PT Bank KB Bukopin 14 Jan/ 14 Jan/ 3 tahun/ 5,50% idAAA* 250.000 - Series A
Jan 14, 2026 Jan 14, 2029 year
Seri B PT Bank KB Bukopin 14 Jan/ 14 Jul/ 5 tahun/ 5,98% idAAA* 250.000 - Series B
Jan 14, 2026 Jul 8, 2031 years
224
Page 228
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
g) PNM (lanjutan) g) PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah (lanjutan) Rupiah (continued)
Medium-Term Notes III PNM PNM MTN III
Venture Capital Venture Capital
Tahun 2022 Seri A PT Bank Rakyat 18 Jan/ 25 Jan/ 3 tahun/ 10,25% idA-* - 148.500 Year 2022
Indonesia Tbk Jan 18, 2023 Jan 25, 2026 years Series A
Tahun 2022 Seri B PT Bank Rakyat 21 Jul/ 25 Jan/ 3 tahun/ 10,25% idA-* - 150.000 Year 2022
Indonesia Tbk Jul 21, 2023 Jan 25, 2026 years Series B
Medium-Term Notes V PNM PNM MTN V
Venture Capital Venture Capital
Phase II
Tahap II Tahun 2024 PT Bank Rakyat 18 Des/ 18 Des/ 3 tahun/ 10,00% idA-* 166.946 216.961 Year 2024
Indonesia Tbk Dec 18, 2024 Dec 18, 2027 years
Sukuk Mudharabah PNM Shelf Registration
Berkelanjutan I PNM Sukuk Mudharabah I
Tahap I Tahun 2021 Phase I Year 2021
Seri C PT Bank Mega Tbk 8 Jul/ 8 Jul/ 5 tahun/ 8,00% idAA+(sy)* 327.000 327.000 Series C
Jul 8, 2021 Jul 8, 2026 years
Tahap II Tahun 2023 Phase II Year 2023
Seri B PT Bank Mega Tbk 11 Apr/ 11 Apr/ 3 tahun/ 6,75% idAA+(sy)* 1.095.000 1.095.900 Series B
Apr 11, 2023 Apr 11, 2026 years
Tahap III Tahun 2024 Phase III Year 2024
Seri B PT Bank Mega Tbk 12 Jul/ 12 Jul/ 3 tahun/ 7,10% idAA+(sy)* 1.330.940 1.330.940 Series B
Jul 12, 2024 Jul 12, 2027 years
PNM Shelf
Sukuk Mudharabah Registration Sukuk
Jangka Menengah Mudharabah Medium
VI PNM Term VI
Tahap II tahun 2024 PT Bank Syariah 11 Okt/ 11 Okt/ 3 tahun/ 7,20% idAA+(sy)* 262.000 262.000 Phase II Year 2024
Indonesia Oct 11, 2024 Oct 11, 2027 year
Tahap III tahun 2024 PT Bank Syariah 26 Nov/ 26 Nov/ 3 tahun/ 7,20% idAA+(sy)* 110.000 110.000 Phase III Year 2024
Indonesia Nov 26, 2024 Nov 26, 2027 year
PNM Shelf
Sukuk Mudharabah Registration Sukuk
Jangka Menengah Mudharabah Medium
VII PNM Term VII
Tahap I tahun 2025 PT Bank Syariah 17 Jun/ 27 Jun/ 1 tahun/ 6,90 idAAA(sy)* 180.000 180.000 Phase I Year 2025
Indonesia Jun 17, 2025 Jun 27, 2026 year
Tahap II tahun 2025 PT Bank Syariah 17 Jul/ 27 Jul/ 1 tahun/ 6,90 idAAA(sy)* 100.000 100.000 Phase II Year 2025
Indonesia Jul 17, 2025 Jul 27, 2026 year
Tahap III tahun 2025 PT Bank Syariah 4 Sep/ 14 Sep/ 1 tahun/ 6,90 idAAA(sy)* 85.000 85.000 Phase III Year 2025
Indonesia Sep 4, 2025 Sep 14, 2026 year
Tahap IV tahun 2025 PT Bank Syariah 19 Sep/ 29 Sep/ 1 tahun/ 6,90 idAAA(sy)* 635.000 635.000 Phase IV Year 2025
Indonesia Sep 19, 2025 Sep 29, 2026 year
Tahap V tahun 2025 PT Bank Syariah 25 Nov/ 25 Nov/ 3 tahun/ 6,90 idAAA(sy)* 650.000 650.000 Phase V Year 2025
Indonesia Nov 25, 2025 Nov 25, 2028 years
Tahap VI tahun 2025 PT Bank Syariah 13 Feb/ 23 Feb/ 2 tahun/ 6,50 idAAA(sy)* 800.000 - Phase V Year 2025
Indonesia Feb 13, 2025 Feb 23, 2027 years
Tahap XI tahun 2025 PT Bank Syariah 5 Mar/ 25 Nov/ 2 tahun/ 6,90 idAAA(sy)* 350.000 - Phase V Year 2025
Indonesia Mar 5, 2026 Nov 25, 2028 years
Sukuk Mudharabah Berwawasan PNM Socially Conscious
Sosial Orange Berkelanjutan I Orange Registration Sukuk
PNM Mudharabah I
Tahap I Tahun 2025 Phase I Year 2025
Seri A PT Bank KB Bukopin 8 Jul/ 18 Jul/ 1 tahun/ 6,25% idAAA(sy)* 989.995 989.995 Series A
Jul 8, 2025 Jul 18, 2026 year
Seri B PT Bank KB Bukopin 8 Jul/ 8 Jul/ 3 tahun/ 6,65% idAAA(sy)* 150.000 150.000 Series B
Jul 8, 2025 Jul 8, 2028 years
Seri C PT Bank KB Bukopin 8 Jul/ 8 Jul/ 5 tahun/ 6,85% idAAA(sy)* 610.005 610.005 Series C
Jul 8, 2025 Jul 8, 2030 years
225
Page 229
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
g) PNM (lanjutan) g) PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berwawasan PNM Socially Conscious
Sosial Orange Berkelanjutan I Orange Registration Sukuk
PNM (lanjutan) Mudharabah I (continued)
Tahap II Tahun 2025 Phase II Year 2025
Seri A PT Bank KB Bukopin 17 Okt/ 27 Okt/ 1 tahun/ 5,50% idAAA(sy)* 800.000 800.000 Series A
Oct 17, 2025 Oct 27, 2026 year
Seri B PT Bank KB Bukopin 17 Okt/ 17 Okt/ 3 tahun/ 5,75% idAAA(sy)* 110.000 110.000 Series B
Oct 17, 2025 Oct 17, 2028 years
Seri C PT Bank KB Bukopin 17 Okt/ 17 Okt/ 5 tahun/ 6,00% idAAA(sy)* 110.000 110.000 Series C
Oct 17, 2025 Oct 17, 2030 years
Tahap III Tahun 2026 Phase II Year 2025
Seri A PT Bank KB Bukopin 14 Jan/ 24 Jan/ 1 tahun/ 4,90% idAAA(sy)* 300.000 - Series A
Jan 14, 2026 Jan 24, 2027 year
Seri B PT Bank KB Bukopin 14 Jan/ 14 Jan/ 3 tahun/ 5,50% idAAA(sy)* 600.000 - Series B
Jan 14, 2026 Jan 14, 2029 years
Seri C PT Bank KB Bukopin 14 Jan/ 14 Jan/ 5 tahun/ 5,98% idAAA(sy)* 600.000 - Series C
Jan 14, 2026 Jan 14, 2031 years
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo) *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Pembayaran bunga obligasi, Medium Term Bond, Medium Term Notes interest and sukuk
Notes dan bagi hasil sukuk dilakukan setiap 3 profit sharing payments are paid every 3 (three)
(tiga) bulan sejak surat berharga diterbitkan. months since those marketable securities were
issued.
PNM telah memenuhi semua pembatasan yang PNM has fulfilled all the required restrictions as
diwajibkan serta pembayaran bunga dan nilai well as the payment of interest and principal
pokok obligasi melalui Kustodian Sentral Efek value of the bond through the Indonesia Central
Indonesia (“KSEI”). Securities Depository (“KSEI”).
Tidak ada jaminan pada penerbitan Sukuk There is no collateral in the issuance of Sukuk
Mudharabah Berkelanjutan I, Sukuk Mudharabah Berkelanjutan I, Sukuk
Mudharabah VI, VII, dan Sukuk Mudharabah Mudharabah VI, VII, and PNM Socially
Berwawasan Sosial Orange Berkelanjutan I Conscious Orange Registration Sukuk
Mudharabah I
Tujuan penerbitan sukuk adalah untuk The purpose of Sukuk’s issuance is to increase
tambahan modal kerja murabahah melalui murabahah working capital through Sharia
Mekaar Syariah dan UlaMM Syariah. Mekaar and Sharia UlaMM.
Obligasi berkelanjutan dan sukuk PNM yang PNM Shelf Registration Bond and Sukuk that
telah jatuh tempo telah dilunasi oleh PNM have matured respectively has been paid off by
sesuai tanggal jatuh tempo. PNM on its maturity date.
Pembatasan yang dipersyaratkan oleh Wali Restrictions required by the trustee:
Amanat untuk obligasi berkelanjutan dan sukuk:
1. Melakukan penjualan atau pengalihan aset 1. Sell or transfer the company's fixed assets
tetap perusahaan kepada pihak manapun to any party exceeding 50% of the value of
melebihi 50% dari nilai aset tetap dalam the fixed assets in the current year;
satu tahun berjalan;
226
Page 230
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
g) PNM (lanjutan) g) PNM (continued)
Pembatasan yang dipersyaratkan oleh Wali Restrictions required by the trustee (continued):
Amanat untuk obligasi berkelanjutan dan sukuk
(lanjutan):
2. Mengadakan penggabungan dan/atau 2. Merger and/or consolidation with another
peleburan dengan perusahaan lain baik company either directly or indirectly and
secara langsung maupun tidak langsung liquidate the Company;
dan melakukan tindakan melikuidasi
Perusahaan;
3. Melakukan akuisisi saham atau aset; 3. Acquisition of shares or assets;
4. Mengubah bidang usaha Perusahaan 4. Change the Company's line of business
kecuali atas keputusan pemerintah; except by government decision;
5. Melakukan pengakhiran perjanjian- 5. Terminate company agreements that have
perjanjian perusahaan yang berdampak a material negative impact; and
negatif secara material; dan
6. Mengurangi modal dasar, modal yang 6. Reduce authorized capital, issued capital
ditempatkan dan modal disetor. and paid-up capital.
h) Pegadaian h) Pegadaian
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah Rupiah
Obligasi Berkelanjutan V Pegadaian Shelf
Pegadaian Registration Bond V
Tahap III Tahun 2023 Phase III Year 2023
Seri B PT Bank Mega Tbk 16 Jun/ 16 Jun/ 3 tahun/ 6,20% idAAA* 400.000 400.000 Series B
Jun 16, 2023 Jun 16, 2026 years
Tahap IV Tahun 2023 Phase IV Year 2023
Seri B PT Bank Mega Tbk 24 Ags/ 24 Ags/ 3 tahun/ 5,90% idAAA* 228.025 228.025 Series B
Aug 24, 2023 Aug 24, 2026 years
Tahap V Tahun 2024 Phase V Year 2024
Seri B PT Bank Mega Tbk 6 Feb/ 6 Feb/ 3 tahun/ 6,20% idAAA* 201.190 201.190 Series B
Feb 6, 2024 Feb 6, 2027 years
Obligasi Berkelanjutan VI Pegadaian Shelf
Pegadaian Registration Bond VI
Tahap I Tahun 2024 Phase I Year 2024
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 51.115 51.115 Series B
Jul 5, 2024 Jul 5, 2027 years
Tahap II Tahun 2025 Phase II Year 2025
Seri A PT Bank Mega Tbk 28 Mei/ 8 Jun/ 1 tahun/ 6,65 idAAA* 2.148.105 2.148.105 Series A
May 28, 2025 Jun 8, 2026 year
Seri B PT Bank Mega Tbk 28 Mei/ 28 Mei/ 3 tahun 6,80 idAAA* 2.309.205 2.309.205 Series B
May 28, 2025 May 28, 2028 years
Tahap III Tahun 2025 Phase III Year 2025
Seri A PT Bank Mega Tbk 03 Sep/ 13 Sep/ 1 tahun/ 6,10 idAAA* 1.869.775 1.869.775 Series A
Sep 03, 2025 Sep 13, 2026 year
Seri B PT Bank Mega Tbk 03 Sep/ 13 Sep/ 3 tahun 6,20 idAAA* 362.005 362.005 Series B
Sep 03, 2025 Sep 13, 2028 years
Tahap IV Tahun 2025 Phase IV Year 2025
Seri A PT Bank Mega Tbk 13 Nov/ 23 Nov/ 1 tahun/ 5,25 idAAA* 2.700.000 2.700.000 Series A
Nov 13, 2025 Nov 23, 2026 year
Seri B PT Bank Mega Tbk 13 Nov/ 13 Nov/ 3 tahun 5,50 idAAA* 521.435 521.435 Series B
Nov 13, 2025 Nov 13, 2028 years
227
Page 231
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
h) Pegadaian (lanjutan) h) Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2026/ 31 Des 2025/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2026 Dec 31, 2025 Type
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berwawasan Sosial Pegadaian Social Shelf
Berkelanjutan I Pegadaian Registration Bond I
Tahap I Tahun 2024 Phase I Year 2024
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 30.055 30.055 Series B
Jul 5, 2024 Jul 5, 2027 years
Tahap II Tahun 2025 Phase II Year 2025
Seri A PT Bank Mega Tbk 28 Mei/ 8 Jun/ 1 tahun/ 6,65 idAAA* 954.245 954.245 Series A
May 28, 2025 Jun 8, 2026 year
Seri B PT Bank Mega Tbk 28 Mei/ 28 Mei/ 3 tahun/ 6,68 idAAA* 985.590 985.590 Series B
May 28, 2025 May 28, 2028 years
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan II Pegadaian Registration Sukuk
Mudharabah II
Tahap IV Tahun 2023 PT Bank Mega Tbk 24 Ags/ 24 Ags/ 3 tahun/ 5,90% idAAA* 235.040 235.040 Phase IV
Aug 24, 2023 Aug 24, 2026 years Year 2023
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan III Pegadaian Registration Sukuk
Mudharabah III
Tahap I Tahun 2024 Phase I Year 2024
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 18.045 18.045 Series B
Jul 5, 2024 Jul 5, 2027 years
Tahap III Tahun 2024 Phase III Year 2024
Seri A PT Bank Mega Tbk 24 Des/ 4 Jan/ 1 tahun/ 6,25% idAAA* - 752.005 Series A
Dec 24, 2024 Jan 4, 2026 year
Tahap IV Tahun 2025 Phase IV Year 2025
Seri A PT Bank Mega Tbk 28 Mei/ 8 Jun/ 1 tahun/ 6,65 idAAA* 1.517.220 1.517.220 Series A
May 28,2025 Jun 8, 2026 year
Seri B PT Bank Mega Tbk 28 Mei/ 28 Mei/ 3 tahun/ 6,80 idAAA* 234.720 234.720 Series B
May 28, 2025 May 28, 2028 years
Tahap V Tahun 2025 Phase V Year 2025
Seri A PT Bank Mega Tbk 03 Sep/ 13 Sep/ 1 tahun/ 6,10 idAAA* 1.454.130 1.454.130 Series A
Sep 03,2025 Sep 13, 2026 year
Seri B PT Bank Mega Tbk 03 Sep/ 03 Sep/ 3 tahun/ 6,20 idAAA* 165.005 165.005 Series B
Sep 03, 2025 Sep 03, 2028 years
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan Sosial I Registration Social
Pegadaian Sukuk Mudharabah I
Tahap I Tahun 2024 Phase I Year 2024
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 100 100 Series B
Jul 5, 2024 Jul 5, 2027 years
Tahap III Tahun 2025 Phase III Year 2025
Seri A PT Bank Mega Tbk 13 Nov/ 23 Nov/ 1 tahun/ 5,25% idAAA* 1.300.000 1.300.000 Series A
Nov 13, 2025 Nov 23, 2026 year
Seri B PT Bank Mega Tbk 13 Nov/ 13 Nov/ 3 tahun/ 5,50% idAAA* 253.205 253.205 Series B
Nov 13, 2025 Nov 13, 2028 years
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo) *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Pembayaran bunga obligasi dan bagi hasil Bond interest and sukuk profit sharing payments
sukuk dilakukan setiap 3 (tiga) bulan sejak surat are paid every 3 (three) months since those
berharga diterbitkan. marketable securities were issued.
228
Page 232
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
h) Pegadaian (lanjutan) h) Pegadaian (continued)
Pegadaian telah memenuhi semua Pegadaian has fulfilled all the required
pembatasan yang diwajibkan serta restrictions as well as the payment of interest
pembayaran bunga dan nilai pokok obligasi and principal value of the bond through the
melalui Kustodian Sentral Efek Indonesia Indonesia Central Securities Depository
(‘‘KSEI‘‘). (“KSEI”).
Obligasi Berkelanjutan dan sukuk Pegadaian Pegadaian Shelf Registration Bond and Sukuk
yang telah jatuh tempo telah dilunasi oleh that have matured respectively has been paid off
Pegadaian sesuai tanggal jatuh tempo. by Pegadaian on its maturity date.
25. PINJAMAN YANG DITERIMA 25. FUND BORROWINGS
Pinjaman yang diterima terdiri atas: Fund borrowings consist of:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Pinjaman likuiditas 14.301 14.332 Liquidity borrowing
Pinjaman lainnya 5.610 5.487 Other borrowings
Pinjaman lainnya 68.655.147 60.110.772 Other borrowings
68.675.058 60.130.591
Mata uang asing Foreign currency
Pinjaman sindikasi social dan club loan Syndicated Borrowing
setelah dikurangi biaya transaksi Social and club loan
yang belum diamortisasi 16.962.306 16.625.639 net of unamortized
Pinjaman sustainability-linked loan Sustainability-linked loan borrowing
setelah dikurangi biaya transaksi net of unamortized
yang belum diamortisasi 8.454.123 8.288.446 transaction cost
Pinjaman lainnya 14.609.827 7.604.755 Other Borrowings
40.026.256 32.518.840
108.701.314 92.649.431
229
Page 233
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Pinjaman yang diterima terdiri atas (lanjutan): Fund borrowings consist of (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Pinjaman dari Borrowing from
PT Bank Mandiri (Persero) Tbk 21.302.713 11.394.733 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 16.573.011 11.140.273 (Persero) Tbk
Pusat Investasi Pemerintah 6.332.001 7.408.253 Government Investment Center
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 5.000.000 5.000.000 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 1.391.290 1.461.095 PT Bank Syariah Indonesia Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 109.394 132.331 (Persero)
50.708.409 36.536.685
Total 159.409.723 129.186.116 Total
Klasifikasi jangka waktu pinjaman yang diterima The classification of fund borrowing based on their
berdasarkan sisa umur sampai dengan saat jatuh remaining periods until maturity is as follows:
tempo adalah sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 43.389.998 35.800.253 ≤ 1 month
> 1 bulan - 3 bulan 9.773.825 6.479.158 > 1 month - 3 months
> 3 bulan - 1 tahun 7.676.452 10.056.846 > 3 months - 1 year
> 1 tahun - 5 tahun 7.829.173 7.788.847 > 1 year - 5 years
> 5 tahun 5.610 5.487 > 5 years
68.675.058 60.130.591
Mata uang asing Foreign currency
≤ 1 bulan - 2.334.500 ≤ 1 month
> 1 bulan - 3 bulan 5.359.943 4.468.881 > 1 month - 3 months
> 3 bulan - 1 tahun 17.604.419 8.973.447 > 3 months - 1 year
> 1 tahun - 5 tahun 17.061.894 16.742.012 > 1 year - 5 years
40.026.256 32.518.840
108.701.314 92.649.431
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 22.500.000 14.711.000 ≤ 1 month
> 1 bulan - 3 bulan 14.993.326 12.958.707 > 1 month - 3 months
> 3 bulan - 1 tahun 7.359.951 2.357.046 > 3 month - 1 year
> 1 tahun - 5 tahun 5.842.848 6.497.375 > 1 year - 5 years
> 5 tahun 12.284 12.557 > 5 years
50.708.409 36.536.685
Total 159.409.723 129.186.116 Total
230
Page 234
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima: fund borrowings:
Pinjaman lainnya Other borrowings
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Lainnya 5.610 5.487 Others
Lainnya Others
PT Bank Central Asia Tbk 27.366.971 27.567.508 PT Bank Central Asia Tbk
PT Bank SMBC Indonesia Tbk 4.700.000 4.150.000 PT Bank SMBC Indonesia Tbk
PT Bank Permata Tbk 3.350.000 3.350.000 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 2.076.011 1.013.477 PT Bank CIMB Niaga Tbk
PT Bank Permata - PT Bank Permata -
unit usaha syariah 2.049.987 1.850.000 unit usaha syariah
PT Bank Danamon Indonesia Tbk - PT Bank Danamon Indonesia Tbk -
unit usaha syariah 2.024.825 1.025.865 unit usaha syariah
The Bank of Tokyo Mitsubishi UFJ 2.000.000 190.000 The Bank of Tokyo Mitsubishi UFJ
PT Bank Danamon Indonesia Tbk 1.700.000 650.000 PT Bank Danamon Indonesia Tbk
PT Bank Pan Indonesia Tbk 1.663.768 1.905.923 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 1.599.346 50.000 Jawa Barat dan Banten Tbk
PT Bank HSBC Indonesia 1.570.000 1.540.000 PT Bank HSBC Indonesia
PT Bank CIMB Niaga Tbk - PT Bank CIMB Niaga Tbk -
unit usaha syariah 1.513.167 3.014.500 unit usaha syariah
PT Bank Mizuho Indonesia 1.500.000 100.000 PT Bank Mizuho Indonesia
PT Bank Jakarta Syariah (sebelumnya PT Bank Jakarta Syariah (formerly
PT Bank DKI unit usaha syariah) 1.295.919 1.189.349 PT Bank DKI unit usaha syariah)
PT Bank Jakarta (sebelumnya PT Bank Jakarta (formerly
PT Bank DKI) 1.287.499 1.174.995 PT Bank DKI)
PT Bank UOB Indonesia 1.000.000 700.000 PT Bank UOB Indonesia
PT Bank QNB Indonesia Tbk 950.000 700.000 PT Bank QNB Indonesia Tbk
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia -
unit usaha syariah 900.000 800.000 unit usaha syariah
PT Bank DBS 800.000 800.000 PT Bank DBS
PT BPD Bali 745.720 658.157 PT BPD Bali
PT Bank Maybank Indonesia Tbk 716.661 40.268 PT Bank Maybank Indonesia Tbk
PT Bank of China 700.000 800.000 PT Bank of China
Citibank N.A. 650.000 650.000 Citibank N.A
PT Bank Muamalat Indonesia Tbk 621.307 432.755 PT Bank Muamalat Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Barat 600.000 600.000 Kalimantan Barat
PT Bank ICBC Indonesia 599.996 599.994 PT Bank ICBC Indonesia
PT Bank of India Indonesia Tbk 570.821 586.434 PT Bank of India Indonesia Tbk
PT Superbank Indonesia 500.000 - PT Superbank Indonesia
PT Bank BNP Paribas 487.500 700.000 PT Bank BNP Paribas
PT Bank China Construction Bank PT Bank China Construction Bank
Indonesia Tbk 429.353 457.690 Indonesia Tbk
PT Bank SBI Indonesia 399.983 399.980 PT Bank SBI Indonesia
PT Bank Maspion Indonesia Tbk 275.000 275.000 PT Bank Maspion Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 270.549 376.564 Kalimantan Tengah
PT Bank Victoria International Tbk 270.000 50.000 PT Bank Victoria International Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Daerah Istimewa Yogyakarta 258.215 339.384 Daerah Istimewa Yogyakarta
PT OCBC NISP Tbk 250.000 250.000 PT OCBC NISP Tbk
PT Bank Resona Perdania 249.928 249.894 PT Bank Resona Perdania
PT Bank Panin Dubai Syariah Tbk 214.420 282.676 PT Bank Panin Dubai Syariah Tbk
PT Bank Shinhan Indonesia 187.358 206.079 PT Bank Shinhan Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Selatan 147.236 158.106 Kalimantan Selatan
PT Bank Aceh Syariah 48.243 51.536 PT Bank Aceh Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Riau Kepri Syariah 47.411 50.000 Riau Kepri Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat 31.091 34.135 Sulawesi Barat
PT Bank Nagari Syariah 22.416 23.725 PT Bank Nagari Syariah
PT Bank BCA Syariah 14.402 65.770 PT Bank BCA Syariah
231
Page 235
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
Pinjaman lainnya (lanjutan) Other borrowings (continued)
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Lainnya (lanjutan) Others (continued)
Lembaga Pengelola Dana Bergulir 44 120 Lembaga Pengelola Dana Bergulir
PT Bank BPR Rizky Barokah - 888 PT Bank BPR Rizky Barokah
68.655.147 60.110.772
68.660.757 60.116.259
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
OCBC Ltd, 205.000.000 3.483.873 140.000.000 2.334.500 OCBC Ltd
The Bank of New York Mellon The Bank of New York Mellon
Corporation 183.000.000 3.109.994 40.000.000 667.000 Corporation
United Overseas Bank Limited 175.392.804 2.980.713 - United Overseas Bank Limited
Standard Chartered Bank, Jakarta 100.273.147 1.704.092 30.000.000 500.250 Standard Chartered Bank, Jakarta
MUFG Bank Ltd. 100.000.000 1.699.450 100.000.000 1.667.500 MUFG Bank Ltd.
DZ Bank AG 30.000.000 509.835 30.000.000 500.250 DZ Bank AG
CTBC Bank Co, Ltd, 20.000.000 339.890 1.258.051 20.977 CTBC Bank Co. Ltd
PT Bank Danamon Indonesia Tbk 5.637.589 95.808 23.495.892 391.795 PT Bank Danamon Indonesia Tbk
Asian Development Bank 222.425 3.780 223.868 3.733 Asian Development Bank
The Bank of America, Singapore - 50.000.000 833.750 The Bank of America, Singapore
13.927.435 6.919.755
Euro Eropa European Euro
PT Bank HSBC Indonesia 35.000.000 682.392 35.000.000 685.000 PT Bank HSBC Indonesia
682.392 685.000
14.609.827 7.604.755
Total 83.270.584 67.721.014 Total
a) Pinjaman dari Bank Indonesia a) Borrowing from Bank Indonesia
Pinjaman likuiditas Liquidity borrowing
Pinjaman ini merupakan fasilitas kredit yang This borrowing represents loan facilities
diperoleh dari Bank Indonesia untuk obtained from Bank Indonesia that are
dipinjamkan kembali kepada debitur-debitur channeled back to BRI’s debtors for the
BRI antara lain untuk keperluan Kredit purposes of Investment Loans, Primary
Investasi, Kredit Koperasi Primer untuk Cooperative Loans for Sugar Cane Farmer
Anggota Tebu Rakyat, Pinjaman untuk BULOG Members, BULOG and Village Cooperative
dan KUD, Kredit Modal Kerja Permanen, Units Loans, Permanent Working Capital Loans,
Pupuk, dan lain-lain. Fertilizers and others.
Tingkat suku bunga rata-rata untuk Periode The average interest rates are 0.02% for the
Tiga Bulan yang Berakhir pada Tanggal-tanggal three-month period ended March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 masing- December 31, 2025.
masing adalah sebesar 0,02%.
232
Page 236
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
b) Pinjaman sindikasi Sustainability - Linked Loan b) Syndicated Borrowing - Sustainability Linked
Loan
Pada tanggal 30 Agustus 2022, BRI On August 30, 2022, BRI received a syndicated
mendapatkan fasilitas pinjaman sindikasi loan facility in the form of a Sustainability-linked
berupa Sustainability-linked Loan dengan total Loan with a total loan of USD1,000,000,000 (full
pinjaman sebesar ASD1.000.000.000 (nilai amount). This loan is facilitated by PT Bank
penuh). Pinjaman ini difasilitasi oleh PT Bank HSBC Indonesia (agent), As of March 31, 2026
HSBC Indonesia (agent). Pada 31 Maret 2026 and December 31, 2025, outstanding loans are
dan 31 Desember 2025, pinjaman yang masih as follows:
berjalan adalah sebagai berikut:
a. Fasilitas C sebesar ASD500.000.000 (nilai a. Facility C amounted to USD500,000,000
penuh) dengan suku bunga Compounded (full amount), with interest at Compounded
SOFR ditambah marjin tertentu per tahun. SOFR plus a certain margin per year. The
Jangka waktu pinjaman selama 48 bulan loan has a term of 48 months from
sejak tanggal 30 Desember 2022 dan akan December 30, 2022 and will mature on
jatuh tempo pada tanggal 15 September September 15, 2026. The participating
2026. Bank yang ikut berpartisipasi dalam banks for this loan are:
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Sustainability-linked loan BNP Paribas 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 90.000.000 Sustainability-linked loan
Fasilitas C Singapura Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan CTBC Bank 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Co.,Ltd Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan DBS Bank 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Co.,Ltd Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan The Hongkong 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C and Shanghai Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Banking Co Ltd SOFR
+ certain margin
Sustainability-linked loan The Korea 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 30.000.000 Sustainability-linked loan
Fasilitas C Development Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Bank Singapore SOFR
+ certain margin
Sustainability-linked loan The Korea 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 10.000.000 Sustainability-linked loan
Fasilitas C Development Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Bank Tokyo SOFR
+ certain margin
Sustainability-linked loan PT Bank Mizuho 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 80.000.000 Sustainability-linked loan
Fasilitas C Indonesia Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan MUFG Bank Ltd 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Jakarta Branch Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan The Bank OCBC 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C NISP Tbk Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan Standard Chartered 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 80.000.000 Sustainability-linked loan
Fasilitas C Bank (Singapore) Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Limited SOFR
+ certain margin
Sustainability-linked loan United Overseas 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 10.000.000 Sustainability-linked loan
Fasilitas C Bank Limited Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin ___________
500.000.000
233
Page 237
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
b) Pinjaman sindikasi Sustainability - Linked Loan b) Syndicated Borrowing - Sustainability Linked
(lanjutan) Loan (continued)
Persyaratan-persyaratan penting dalam The financial covenants in this borrowing
perjanjian pinjaman ini antara lain menjaga agreement, among others, are maintaining the
rasio keuangan sebagai berikut : financial ratios as follows:
• Nilai Capital Adequacy Ratio (CAR) • Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
• Rasio Non-Performing Loan (NPL) • Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
• Mematuhi setiap rasio keuangan yang • Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, BRI telah memenuhi BRI has fulfilled the important requirements
persyaratan penting dalam perjanjian pinjaman outlined in the fund borrowing agreements, and
yang diterima, serta telah melunasi pinjaman has settled the fund borrowing on its maturity
yang diterima pada tanggal jatuh temponya. date.
c) Pinjaman sindikasi Social dan Club Loan c) Syndicated Borrowing - Social and Club Loan
a. Fasilitas A sebesar ASD800.000.000 (nilai a. Facility A amounted to USD800,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August 6,
sejak tanggal 6 Agustus 2024 dan akan 2024 and will mature on July 27, 2027. The
jatuh tempo pada tanggal 27 Juli 2027. participating banks for this loan are:
Bank yang ikut berpartisipasi dalam
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social and club loan ANZ Banking 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 17.500.000 Social and club loan
Fasilitas A Group Ltd Aug 6, 2024 Jul 27 2027 months + marjin tertentu/ A Facility
Singapore TSOFR
+ certain margin
Social and club loan PT Bank ANZ 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 62.500.000 Social and club loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan Bank of China 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 39.000.000 Social and club loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan Bank of China 6 Ags/ 27 Jul / 36 bulan/ TSOFR ASD/ USD 25.000.000 Social and club loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Indonesia TSOFR
+ certain margin
Social and club loan Bank of China 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 40.000.000 Social and club loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Singapore TSOFR
+ certain margin
Social and club loan Citibank N.A. 6 Ags/ 27 Jul / 36 bulan/ TSOFR ASD/ USD 60.000.000 Social and club loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
234
Page 238
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
c) Pinjaman sindikasi Social dan Club Loan c) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
a. Fasilitas A sebesar ASD800.000.000 (nilai a. Facility A amounted to USD800,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August 6,
sejak tanggal 6 Agustus 2024 dan akan 2024 and will mature on July 27, 2027. The
jatuh tempo pada tanggal 27 Juli 2027. participating banks for this loan are
Bank yang ikut berpartisipasi dalam (continued):
pinjaman ini adalah (lanjutan):
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social and club loan Citibank N.A. 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas A Singapore Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan CTBC Bank 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 80.000.000 Social and club loan
Fasilitas A Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan Development 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 80.000.000 Social and club loan
Fasilitas A Bank Singapore Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Bank Ltd TSOFR
+ certain margin
Social and club loan The Hongkong and 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 80.000.000 Social and club loan
Fasilitas A Shanghai Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Banking Co.,Ltd TSOFR
Singapore + certain margin
Social and club loan PT Bank Mizuho 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 80.000.000 Social and club loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan Overseas-Chinese 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 71.000.000 Social and club loan
Fasilitas A Banking Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social and club loan PT Bank OCBC 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 25.000.000 Social and club loan
Fasilitas A NISP Tbk Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Indonesia TSOFR
+ certain margin
Social and club loan United Overseas 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 120.000.000 Social and club loan
Fasilitas A Bank Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin ___________
800.000.000
235
Page 239
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
c) Pinjaman sindikasi Social dan Club Loan c) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
b. Fasilitas B sebesar ASD200.000.000 (nilai b. Facility B amounted to USD200,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August
sejak tanggal 22 Agustus 2024 dan akan 22, 2024 and will mature on July 27, 2027.
jatuh tempo pada tanggal 27 Juli 2027. The participating banks for this loan are:
Bank yang ikut berpartisipasi dalam
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social and club loan ANZ Banking 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Group Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social and club loan Bank of China 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 16.000.000 Social and club loan
Fasilitas B Co.,Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social and club loan Bank of China 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 10.000.000 Social and club loan
Fasilitas B Co.,Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social and club loan Citibank N.A. 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Singapore Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social and club loan CTBC Bank 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social and club loan Development 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Bank Singapore Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Bank Ltd TSOFR
+ certain margin
Social and club loan The Hongkong and 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Shanghai Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Banking Co.,Ltd TSOFR
Singapore + certain margin
Social and club loan Mizuho Bank 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 20.000.000 Social and club loan
Fasilitas B Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social and club loan Overseas-Chinese 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 24.000.000 Social and club loan
Fasilitas B Banking Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social and club loan United Overseas 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/USD 30.000.000 Social and club loan
Fasilitas B Bank Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin ___________
200.000.000
236
Page 240
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
c) Pinjaman sindikasi Social dan Club Loan c) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
Persyaratan-persyaratan penting dalam The financial covenants in this borrowing
perjanjian pinjaman ini antara lain menjaga agreement, among others, are maintaining the
rasio keuangan sebagai berikut : financial ratios as follows:
• Nilai Capital Adequacy Ratio (CAR) • Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
• Rasio Non-Performing Loan (NPL) • Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
• Mematuhi setiap rasio keuangan yang • Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, BRI telah memenuhi BRI has fulfilled the important requirements
persyaratan penting dalam perjanjian pinjaman outlined in the fund borrowing agreements.
yang diterima.
d) Pinjaman Diterima Pegadaian d) Fund Borrowings – Pegadaian
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Central 26 Jan/ 26 Jan/ 12 bulan/ SOFR IDR 323.618 WCC Facility
Asia Tbk Jan 26, 2026 Jan 26, 2027 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 08 Mar/ 01 Apr / 24 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Mar 08, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 10 Mar/ 07 Apr / 28 hari / SOFR IDR 1.450.000 WCC Facility
Asia Tbk Mar 10, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 30 Mar/ 07 Apr / 8 hari / SOFR IDR 1.000.000 WCC Facility
Asia Tbk Mar 30, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 25 Mar/ 07 Apr / 13 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Mar 25, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 06 Mar/ 07 Apr / 32 hari / SOFR IDR 900.000 WCC Facility
Asia Tbk Mar 06, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 10 Mar/ 01 Apr / 22 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Mar 10, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 14 Feb/ 01 Apr / 46 hari / SOFR IDR 600.000 WCC Facility
Asia Tbk Feb 14, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 17 Feb/ 01 Apr / 43 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Feb 17, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
237
Page 241
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Central 28 Feb/ 01 Apr / 21 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Feb 28, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 12 Mar/ 02 Apr / 21 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Mar 12, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Central 13 Mar/ 02 Apr / 20 hari / SOFR IDR 500.000 WCC Facility
Asia Tbk Mar 13, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 1.200.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 700.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 100.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 30 Mar/ 06 Apr / 7 hari / SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 30, 2026 Apr 06, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 30 Mar/ 06 Apr / 7 hari / SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 30, 2026 Apr 06, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 31 Mar/ 07 Apr / 7 hari / SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 31, 2026 Apr 07, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 02 Apr / 6 hari / SOFR IDR 2.500.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 02 Apr / 6 hari / SOFR IDR 900.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 02 Apr / 6 hari / SOFR IDR 600.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 02 Apr / 6 hari / SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 02, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 1.500.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
238
Page 242
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 800.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 800.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 650.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 450.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 400.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 400.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Central 27 Mar/ 01 Apr / 5 hari / SOFR IDR 50.000 Short term loan-Facility
Jangka Pendek Asia Tbk Mar 27, 2026 Apr 01, 2026 day + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 06 Mar / 13 Mei/ 12 bulan/ SOFR IDR 18.327 WCC Facility
(Persero) Tbk Mar 06, 2026 May 13, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 09 Mar / 24 Apr/ 1 bulan/ SOFR IDR 3.200.000 WCC Facility
(Persero) Tbk Mar 09, 2026 Apr 24, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 04 Mar / 02 Apr/ 1 bulan/ SOFR IDR 3.000.000 WCC Facility
(Persero) Tbk Mar 04, 2026 Apr 02, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 13 Mar / 06 Apr/ 1 bulan/ SOFR IDR 3.500.000 WCC Facility
(Persero) Tbk Mar 13, 2026 Apr 06, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 27 Mar / 07 Apr/ 1 bulan/ SOFR IDR 661.000 WCC Facility
(Persero) Tbk Mar 27, 2026 Apr 07, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 17 Mar / 06 Apr/ 1 bulan/ SOFR IDR 250.000 WCC Facility
(Persero) Tbk Mar 17, 2026 Apr 06, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 25 Mar / 01 Apr/ 1 bulan/ SOFR IDR 500.000 WCC Facility
(Persero) Tbk Mar 25, 2026 Apr 01, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Mandiri 26 Mar / 13 Apr/ 1 bulan/ SOFR IDR 2.889.000 WCC Facility
(Persero) Tbk Mar 26, 2026 Apr 13, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 10 Mar / 23 Apr/ 1 bulan/ SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Mar 10, 2026 Apr 23, 2026 months + marjin tertentu/
SOFR
+ certain margin
239
Page 243
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank Mandiri 11 Mar / 14 Apr/ 1 bulan/ SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Mar 11, 2026 Apr 14, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 12 Mar / 21 Apr/ 1 bulan/ SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Mar 12, 2026 Apr 21, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 26 Feb / 22 Apr/ 1 bulan/ SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Feb 26, 2026 Apr 22, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 10 Feb / 08 Apr/ 1 bulan/ SOFR IDR 1.000.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Feb 10, 2026 Apr 08, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 11 Feb / 09 Apr/ 1 bulan/ SOFR IDR 750.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Feb 11, 2026 Apr 09, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 12 Feb / 12 Apr/ 1 bulan/ SOFR IDR 1.250.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk Feb 12, 2026 Apr 12, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mandiri 14 Mei / 13 Mei/ 12 bulan/ SOFR IDR 75.000 Short term loan-Facility
Jangka Pendek (Persero) Tbk May 14, 2025 Mei 13, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK PT Bank Negara 10 Des / 09 Des/ 12 bulan/ SOFR IDR 28.344 WCC Facility
Indonesia Des 10, 2025 Dec 09, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 02 Mar / 30 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 02, 2026 Jun 30, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 03 Mar / 01 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 03, 2026 Jul 01, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 04 Mar / 02 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 04, 2026 Jul 02, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 05 Mar / 03 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 05, 2026 Jul 03, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 06 Mar / 26 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 06, 2026 Jun 26, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 09 Mar / 07 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 09, 2026 Jul 07, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 10 Mar / 08 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 10, 2026 Jul 08, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 11 Mar / 09 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 11, 2026 Jul 09, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
240
Page 244
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank Negara 12 Mar / 10 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 12, 2026 Jul 10, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 13 Mar / 29 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 13, 2026 Jun 29, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 16 Mar / 14 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 16, 2026 Jul 14, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 07 Jan / 04 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 07, 2026 May 04, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 08 Jan / 05 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 08, 2026 May 05, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 09 Jan / 06 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 09, 2026 May 06, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 12 Jan / 07 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 12, 2026 May 07, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 13 Jan / 08 Mei/ 4 bulan/ SOFR IDR 600.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 13, 2026 May 08, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 14 Jan / 12 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 14, 2026 May 12, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 15 Jan / 11 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 15, 2026 May 11, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 17 Mar / 15 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 17, 2026 Jul 15, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 18 Mar / 16 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 18, 2026 Jul 16, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 19 Jan / 19 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 19, 2026 May 19, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 20 Jan / 20 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 20, 2026 May 20, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 23 Jan / 22 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 23, 2026 May 22, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 26 Jan / 26 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 26, 2026 May 26, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 28 Jan / 21 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 28, 2026 May 21, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
241
Page 245
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank Negara 28 Jan / 25 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 28, 2026 May 25, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 30 Jan / 13 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 30, 2026 May 13, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 30 Jan / 18 Mei/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Jan 30, 2026 May 18, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 13 Mar / 26 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 13, 2026 Jun 26, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 13 Mar / 06 Jul/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 13, 2026 Jul 06, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 17 Mar / 23 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 17, 2026 Jun 23, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Negara 17 Mar / 24 Jun/ 4 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Mar 17, 2026 Jun 26, 2026 months + marjin tertentu/
(Persero) Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 13 Feb / 13 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 13, 2026 May 13, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 18 Feb / 18 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 18, 2026 May 18, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 19 Feb / 19 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 19, 2026 May 19, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 20 Feb / 20 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 20, 2026 May 20, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 23 Feb / 22 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 23, 2026 May 22, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 24 Feb / 22 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 24, 2026 May 22, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 25 Feb / 25 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 25, 2026 May 25, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 26 Feb / 26 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 26, 2026 May 26, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 27 Feb / 26 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Feb 27, 2026 May 26, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTN 02 Mar/ 02 Jun/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Mar 02, 2026 Jun 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
242
Page 246
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank CIMB 31 Mar/ 30 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 31, 2026 Apr 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CIMB 25 Mar/ 22 Apr/ 1 bulan/ SOFR IDR 50.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 25, 2026 Apr 22, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CIMB 25 Mar/ 22 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 25, 2026 Apr 22, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CIMB 16 Mar/ 08 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 16, 2026 Apr 08, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CIMB 17 Mar/ 08 Apr/ 1 bulan/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 17, 2026 Apr 08, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CIMB 17 Mar/ 08 Apr/ 1 bulan/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek Niaga Tbk Mar 17, 2026 Apr 08, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank UOB 27 Mar/ 02 Apr/ 1 minggu/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Mar 27, 2026 Apr 02, 2026 weeks + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank ICBC 12 Feb / 12 Mei / 3 bulan/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 12, 2026 May 12, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank ICBC 12 Feb / 12 Mei / 3 bulan/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 12, 2026 May 12, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank ICBC 12 Feb / 12 Mei / 3 bulan/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 12, 2025 May 12, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank 25 Feb / 19 Mei / 3 bulan/ SOFR IDR 750.000 Short term loan-Facility
Jangka Pendek Permata Tbk Feb 25, 2026 May 19, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank 23 Feb / 18 Mei / 3 bulan/ SOFR IDR 400.000 Short term loan-Facility
Jangka Pendek Permata Tbk Feb 23, 2026 May 18, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank 26 Feb / 20 Mei / 3 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Permata Tbk Feb 26, 2026 May 20, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 06 Mar/ 09 Apr / 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 06, 2026 Apr 09, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 26 Feb/ 10 Apr / 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 26, 2026 Apr 10, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 26 Feb/ 13 Apr / 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 26, 2026 Apr 13, 2026 month + marjin tertentu/
SOFR
+ certain margin
243
Page 247
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 100.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 25 Mar/ 27 Apr / 1 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 25, 2026 Apr 27, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 25 Mar/ 27 Apr / 1 bulan/ SOFR IDR 300.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 25, 2026 Apr 27, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 300.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 750.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 550.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 02 Mar/ 02 Apr / 1 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank SMBC 13 Mar/ 13 Apr / 1 bulan/ SOFR IDR 500.000 Short term loan-Facility
Jangka Pendek Indonesia Tbk Mar 13, 2026 Apr 13, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank of China 13 Mar / 13 Apr / 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Mar 13, 2026 Apr 13, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank CCBI Tbk 17 Des / 17 Jun / 6 bulan/ SOFR IDR 260.000 Short-term loan Facility
Jangka Pendek Des 17, 2026 Jun 17, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank QNB Tbk 24 Des / 24 Jun / 6 bulan/ SOFR IDR 600.000 Short-term loan Facility
Jangka Pendek Des 24, 2026 Jun 24, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mizuho 12 Mar/ 09 Apr/ 1 bulan/ SOFR IDR 750.000 Short-term loan Facility
Jangka Pendek Indonesia Mar 12, 2026 Apr 09, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Mizuho 17 Mar/ 14 Apr/ 1 bulan/ SOFR IDR 750.000 Short-term loan Facility
Jangka Pendek Indonesia Mar 17, 2026 Apr 14, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman Bank MUFG 17 Mar/ 16 Apr/ 1 bulan/ SOFR IDR 750.000 Short-term loan Facility
Jangka Pendek Mar 17, 2026 Apr 16, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman Bank MUFG 17 Mar/ 17 Apr/ 1 bulan/ SOFR IDR 750.000 Short-term loan Facility
Jangka Pendek Mar 17, 2026 Apr 16, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Super Bank 30 Mar/ 30 Jun/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 30, 2026 Jun 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
244
Page 248
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank BPD 15 Mei / 15 Mei/ 1 tahun/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek BALI May 15, 2025 May 15, 2026 year + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 05 Nov/ 05 Nov/ 1 tahun/ SOFR IDR 66.667 Short-term loan Facility
Jangka Pendek BALI Nov 05, 2025 Nov 05, 2026 year + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 25 Jun/ 25 Jun/ 1 tahun/ SOFR IDR 37.500 Short-term loan Facility
Jangka Pendek BALI Jun 25, 2025 Jun 25, 2026 year + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 30 Mar / 30 Mar/ 1 tahun/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek BALI Mar 30, 2026 Mar 30, 2027 year + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Jakarta 18 Feb/ 18 Mei/ 3 bulan/ SOFR IDR 450.000 Short-term loan Facility
Jangka Pendek Feb 18, 2026 May 18, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Jakarta 19 Feb/ 19 Mei/ 3 bulan/ SOFR IDR 450.000 Short-term loan Facility
Jangka Pendek Feb 19, 2026 May 19, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Jakarta 30 Mar/ 30 Jul/ 3 bulan/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek Mar 30, 2026 Jul 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 30 Des/ 30 Jun/ 3 bulan/ SOFR IDR 600.000 Short-term loan Facility
Jangka Pendek Kalimantan Barat Des 30, 2026 Jun 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 17 Mar/ 10 Jun/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Jawa Barat dan Mar 17, 2026 Jun 10, 2026 month + marjin tertentu/
Banten SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 17 Mar/ 12 Jun/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Jawa Barat dan Mar 17, 2026 Jun 12, 2026 month + marjin tertentu/
Banten SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BPD 17 Mar/ 18 Jun/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Jawa Barat dan Mar 17, 2026 Jun 18, 2026 month + marjin tertentu/
Banten SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Syariah 10 Feb / 10 Feb / 12 bulan/ SOFR IDR 89.242 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 10, 2026 Feb 10, 2027 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Syariah 25 Feb / 20 Mei/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 25, 2026 May 20, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Syariah 25 Feb / 21 Mei/ 3 bulan/ SOFR IDR 400.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 25, 2026 Mei 21, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Syariah 25 Feb / 22 Mei/ 3 bulan/ SOFR IDR 400.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Feb 25, 2026 Mei 22, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Permata Tbk 23 Des/ 23 Jun/ 6 bulan/ SOFR IDR 399.998 Short-term loan Facility
Jangka Pendek Syariah Des 23, 2025 Jun 23, 2026 months + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Permata Tbk 19 Jan/ 17 Apr/ 3 bulan/ SOFR IDR 199.998 Short-term loan Facility
Jangka Pendek Syariah Jan 19, 2026 Apr 17, 2026 months + marjin tertentu/
SOFR
+ certain margin
245
Page 249
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank OCBC 11 Mar/ 01 Apr/ 21 hari/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek NISP Tbk Mar 11 2026 Apr 01, 2026 days + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTPN 09 Jan/ 09 Apr/ 3 bulan/ SOFR IDR 200.000 Short-term loan Facility
Jangka Pendek Syariah Tbk Jan 09 2026 Apr 09, 2026 months + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank BTPN 28 Jan/ 28 Apr/ 3 bulan/ SOFR IDR 300.000 Short-term loan Facility
Jangka Pendek Syariah Tbk Jan 28 2026 Apr 28, 2026 months + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman Bank CIMB 17 Mar/ 08 Apr/ 22 hari/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Syariah Mar 17 2026 Apr 08, 2026 days + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman Bank CIMB 12 Mar/ 01 Apr/ 20 hari/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Syariah Mar 12 2026 Apr 01, 2026 days + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman Bank CIMB 13 Mar/ 01 Apr/ 19 hari/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Niaga Syariah Mar 13 2026 Apr 01, 2026 days + marjin tertentu
SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Maybank 27 Jan/ 23 Apr/ 3 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Syariah Jan 27, 2026 Apr 23, 2026 month + marjin tertentu/
Indonesia Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Maybank 27 Jan/ 24 Apr/ 3 bulan/ SOFR IDR 400.000 Short-term loan Facility
Jangka Pendek Syariah Jan 27, 2026 Apr 24, 2026 month + marjin tertentu/
Indonesia Tbk SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 04 Mar/ 07 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 04, 2026 Apr 07, 2026 month + marjin tertentu/
Syariah SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 05 Mar/ 08 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 05, 2026 Apr 08, 2026 month + marjin tertentu/
Syariah SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 02 Mar/ 02 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 02, 2026 Apr 02, 2026 month + marjin tertentu/
Syariah SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Danamon 03 Mar/ 06 Apr/ 1 bulan/ SOFR IDR 500.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 03, 2026 Apr 06, 2026 month + marjin tertentu/
Syariah SOFR
+ certain margin
Fasilitas Pinjaman PT Bank Muamalat 30 Mar/ 30 Sep/ 6 bulan/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek Indonesia Tbk Mar 30, 2026 Sep 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman Bank Jakarta 12 Feb/ 12 Mei/ 3 bulan/ SOFR IDR 450.000 Short-term loan Facility
Jangka Pendek Syariah Feb 12, 2026 May 12, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman Bank Jakarta 13 Feb/ 13 Mei/ 3 bulan/ SOFR IDR 450.000 Short-term loan Facility
Jangka Pendek Syariah Feb 13, 2026 May 13, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas Pinjaman Bank Jakarta 30 Mar/ 30 Jul/ 4 bulan/ SOFR IDR 250.000 Short-term loan Facility
Jangka Pendek Syariah Mar 30, 2026 Jul 30, 2026 month + marjin tertentu/
SOFR
+ certain margin
Fasilitas KMK Pusat Investasi 08 Des/ 08 Des/ 24 bulan/ SOFR IDR 116.378 WCC Facility
Pemerintah (UMI) Dec 08, 2025 Dec 08, 2027 months + marjin tertentu/
SOFR
+ certain margin
246
Page 250
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman Diterima Pegadaian (lanjutan) d) Fund Borrowings - Pegadaian (continued)
Persyaratan-persyaratan penting (covenants) The financial covenants in the credit agreements
dalam perjanjian kredit yang diperoleh Entitas obtained by Subsidiary are as follows:
anak antara lain adalah sebagai berikut:
• Menggunakan fasilitas pembiayaan untuk • Using financing facilities for interests or
kepentingan/kebutuhan sesuai dengan needs in accordance with the purpose of
tujuan penggunaan yang tercantum di use stated in the agreement.
dalam akad pembiayaan.
• Menyampaikan laporan Non-Performing • Submit consolidated Non-Performing Loan
Loan (NPL) bersih konsolidasi dan Non- (NPL) and Sharia net Non-Performing Loan
Performing Loan (NPL) bersih syariah. (NPL) reports.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
e) Pinjaman Diterima PNM e) Fund Borrowings - PNM
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Negara 11 Apr/ 10 Mar/ 34 bulan/ 6,50 IDR 667.000 WCC Facility
Indonesia Apr 11, 2025 Apr 10, 2028 months
(Persero) Tbk
Fasilitas Uncomitted PT Sarana 30 Jul/ 30 Jul/ 24 bulan/ 6,50 IDR 6.014 Uncomitted Facility Line
Facility Line Multigriya Finansial Jul 30, 2025 Jul 30, 2027 months Facility
(Persero)
Fasilitas Uncomitted PT Sarana 30 Jul/ 30 Jul/ 24 bulan/ 6,50 IDR 19.690 Uncomitted Facility Line
Facility Line Multigriya Finansial Jul 30, 2025 Jul 30, 2027 months Facility
(Persero)
Fasilitas Uncomitted PT Sarana 22 Sep/ 22 Jul/ 22 bulan/ 6,20 IDR 5.949 Uncomitted Facility Line
Facility Line Multigriya Finansial Sep 22, 2025 Jul 22, 2027 months Facility
(Persero)
Fasilitas Uncomitted PT Sarana 22 Sep/ 22 Sep/ 24 bulan/ 6,20 IDR 5.775 Uncomitted Facility Line
Facility Line Multigriya Finansial Sep 22, 2025 Sep 22, 2027 months Facility
(Persero)
Fasilitas Uncomitted PT Sarana 7 Nov/ 7 Nov/ 24 bulan/ 5,75 IDR 5.480 Uncomitted Facility Line
Facility Line Multigriya Finansial Nov 7, 2025 Nov 7, 2027 months Facility
(Persero)
Fasilitas Uncomitted PT Sarana 7 Nov/ 7 Nov/ 24 bulan/ 5,75 IDR 16.567 Uncomitted Facility Line
Facility Line Multigriya Finansial Nov 7, 2025 Nov 7, 2027 months Facility
(Persero)
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Ags/ 10 Ags/ 36 bulan/ 4,00 IDR 840.000 Ultra Micro (Umi) Facility
Pemerintah/ Aug 10, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Ags/ 10 Ags/ 36 bulan/ 4,00 IDR 360.000 Ultra Micro (Umi) Facility
Pemerintah/ Aug 10, 2023 Aug 10, 2026 months
Government
Investment
Center
247
Page 251
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings – PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Ultra Mikro (Umi) Pusat Investasi 9 Okt/ 10 Ags/ 34 bulan/ 4,00 IDR 360.000 Ultra Micro (Umi) Facility
Pemerintah/ Oct 9, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 9 Okt/ 10 Ags/ 34 bulan/ 4,00 IDR 840.000 Ultra Micro (Umi) Facility
Pemerintah/ Oct 9, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 13 Nov/ 10 Ags/ 33 bulan/ 4,00 IDR 420.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 13, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 13 Nov/ 10 Ags/ 33 bulan/ 4,00 IDR 180.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 13, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 27 Des/ 20 Des/ 36 bulan/ 4,00 IDR 560.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 27, 2023 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 27 Des/ 20 Des/ 36 bulan/ 4,00 IDR 240.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 27, 2023 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mar/ 20 Des/ 33 bulan/ 4,00 IDR 240.000 Ultra Micro (Umi) Facility
Pemerintah/ Mar 8, 2024 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mar/ 20 Des/ 33 bulan/ 4,00 IDR 560.000 Ultra Micro (Umi) Facility
Pemerintah/ Mar 8, 2024 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei/ 31 Des/ 31 bulan/ 4,00 IDR 280.000 Ultra Micro (Umi) Facility
Pemerintah/ May 31, 2024 Dec 31, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei/ 31 Des/ 31 bulan/ 4,00 IDR 120.000 Ultra Micro (Umi) Facility
Pemerintah/ May 31, 2024 Dec 31, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 30 Sep/ 10 Sep/ 35 bulan/ 4,00 IDR 875.000 Ultra Micro (Umi) Facility
Pemerintah/ Sep 30, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 30 Sep/ 10 Sep/ 35 bulan/ 4,00 IDR 375.000 Ultra Micro (Umi) Facility
Pemerintah/ Sep 30, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 15 Nov/ 10 Sep/ 34 bulan/ 4,00 IDR 875.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 15, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 15 Nov/ 10 Okt/ 35 bulan/ 4,00 IDR 375.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 15, 2024 Oct 10, 2027 months
Government
Investment
Center
248
Page 252
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mei/ 10 Mei/ 36 bulan/ 4,00 IDR 80.000 Ultra Micro (Umi) Facility
Pemerintah/ May 8, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mei/ 10 Mei/ 36 bulan/ 4,00 IDR 720.000 Ultra Micro (Umi) Facility
Pemerintah/ May 8, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 26 Jun/ 10 Mei/ 34 bulan/ 4,00 IDR 80.000 Ultra Micro (Umi) Facility
Pemerintah/ Jun 26, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 26 Jun/ 10 Mei/ 34 bulan/ 4,00 IDR 720.000 Ultra Micro (Umi) Facility
Pemerintah/ Jun 26, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 4 Sep/ 10 Mei/ 32 bulan/ 4,00 IDR 40.000 Ultra Micro (Umi) Facility
Pemerintah/ Sep 4, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 4 Sep/ 10 Mei/ 32 bulan/ 4,00 IDR 360.000 Ultra Micro (Umi) Facility
Pemerintah/ Sep 4, 2025 May 10, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Nov/ 20 Nov/ 36 bulan/ 4,00 IDR 90.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 10, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Nov/ 20 Nov/ 36 bulan/ 4,00 IDR 810.000 Ultra Micro (Umi) Facility
Pemerintah/ Nov 10, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 19 Des/ 20 Nov/ 36 bulan/ 4,00 IDR 90.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 19, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 19 Des/ 20 Nov/ 36 bulan/ 4,00 IDR 810.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 19, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Des/ 20 Nov/ 36 bulan/ 4,00 IDR 20.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 31, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Des/ 20 Nov/ 36 bulan/ 4,00 IDR 180.000 Ultra Micro (Umi) Facility
Pemerintah/ Dec 31, 2025 Nov 20, 2028 months
Government
Investment
Center
Fasilitas KMK PT Bank Jakarta 25 Jun/ 25 Jun/ 24 bulan/ 5,90 IDR 1.100.000 WCC Facility
Jun 25, 2024 Jun 25, 2026 months
Fasilitas KMK Syariah PT Bank Jakarta 25 Jun/ 25 Jun/ 24 bulan/ 5,90 IDR 1.100.000 WCC Facility
Syariah Jun 25, 2024 Jun 25, 2026 months Sharia
Fasilitas Mikro Kredit Asian Development 1 Jun/ 31 Des/ 231 bulan/ 11,00 USD 757.551 Micro loan Facility
Bank Jun 1, 2010 Dec 31, 2028 months
Fasilitas Kredit Multi 3 PT Bank Central 13 Ags/ 13 Ags/ 36 bulan/ 6,98 IDR 2.000.000 Multi loan 3 Facility
Asia Tbk Aug 13, 2024 Aug 13, 2027 months
Fasilitas Kredit Multi 3 PT Bank Central 3 Sep/ 3 Sep/ 36 bulan/ 6,90 IDR 500.000 Multi loan 3 Facility
Asia Tbk Sep 3, 2024 Sep 3, 2027 months
249
Page 253
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Kredit Multi 3 PT Bank Central 5 Nov/ 5 Nov/ 36 bulan/ 6,60 IDR 1.000.000 Multi loan 3 Facility
Asia Tbk Nov 5, 2024 Nov 5, 2027 months
Fasilitas Kredit Multi 3 PT Bank Central 8 Sep/ 8 Sep/ 36 bulan/ 6,25 IDR 300.000 Multi loan 3 Facility
Asia Tbk Sep 8, 2025 Sep 8, 2028 months
Fasilitas Kredit Multi 3 PT Bank Central 29 Des/ 29 Des/ 24 bulan/ 5,60 IDR 200.000 Multi loan 3 Facility
Asia Tbk Dec 29, 2025 Dec 29, 2027 months
Fasilitas Kredit Multi 3 PT Bank Central 3 Mar/ 3 Mar/ 24 bulan/ 5,70 IDR 700.000 Multi loan 3 Facility
Asia Tbk Mar 3, 2026 Mar 3, 2028 months
Fasilitas KMK PT Bank Central 22 Okt/ 22 Okt/ 60 bulan/ 18,00 IDR 30.000 WCC Facility
Asia Syariah Oct 22, 2021 Oct 22, 2026 months
Fasilitas Installment Loan Bank BCA 24 Jan/ 11 Jan/ 36 bulan/ 6,60 IDR 500.000 Installment Loan Facility
Digital Jan 24, 2025 Jan 11, 2028 months
Fasilitas KMK PT BPD DIY 10 Sep/ 10 Sep/ 24 bulan/ 6,25 IDR 150.000 WCC Facility
Sep 10, 2024 Sep 10, 2026 months
Fasilitas KMK PT BPD DIY 18 Des/ 18 Des/ 24 bulan/ 6,25 IDR 250.000 WCC Facility
Dec 18, 2024 Dec 18, 2026 months
Fasilitas KMK PT BPD DIY 6 Mar/ 6 Mar/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Mar 6, 2025 Mar 6, 2027 months
Fasilitas KMK PT BPD DIY 21 Apr/ 21 Apr/ 24 bulan/ 6,25 IDR 50.000 WCC Facility
Apr 21, 2025 Apr 21, 2027 months
Fasilitas Musyarakah PT Bank Danamon 13 Mar/ 12 Jun/ 6 bulan/ 5,30 IDR 200.000 WCC Facility
Indonesia Tbk Mar 13, 2026 Jun 12, 2026 months
Fasilitas KMK PT Bank Danamon 26 Okt/ 26 Sep/ 60 bulan/ 9,00 IDR 5.000 WCC Facilities
Syariah Oct 26, 2023 Sep 26, 2028 months
Fasilitas Kredit Korporasi PT Bank HSBC 22 Apr/ 22 Apr/ 12 bulan/ 6,50 IDR 500.000 Corporation Loan Facility
Indonesia Apr 22, 2025 Apr 22, 2026 months
Fasilitas Kredit Korporasi PT Bank HSBC 24 Apr/ 24 Apr/ 12 bulan/ 6,50 IDR 500.000 Corporation Loan Facility
Indonesia Apr 24, 2025 Apr 24, 2026 months
Fasilitas Kredit Korporasi PT Bank HSBC 28 Apr/ 28 Apr/ 12 bulan/ 6,50 IDR 540.000 Corporation Loan Facility
Indonesia Apr 28, 2025 Apr 28, 2026 months
Fasilitas KMK PT BPD Kalimantan 26 Nov/ 26 Nov/ 24 bulan/ 6,00 IDR 250.000 WCC Facility
Tengah Nov 26, 2024 Nov 26, 2026 months
Fasilitas KMK PT BPD Kalimantan 21 Jun/ 20 Jun/ 24 bulan/ 6,50 IDR 300.000 WCC Facility
Tengah Jun 21, 2024 Jun 20, 2026 months
Fasilitas KMK PT BPD Kalimantan 17 Mar/ 17 Mar/ 24 bulan/ 6,20 IDR 300.000 WCC Facility
Tengah Mar 17, 2025 Mar 17, 2027 months
Fasilitas demand loan PT Bank SBI 23 Sep/ 23 Sep/ 36 bulan/ 6,80 IDR 400.000 Demand loan Facility
Indonesia Sep 23, 2024 Sep 23, 2027 months
Fasilitas Corporation loan PT Bank Shinhan 23 Sep/ 23 Sep/ 48 bulan/ 6,95 IDR 300.000 Corporation loan Facility
Indonesia Sep 23, 2024 Sep 23, 2028 months
Fasilitas Installment Loan Bank CCB 27 Agu/ 27 Agu/ 24 bulan/ 6,35 IDR 100.000 Installment Loan Facility
Indonesia Aug 27, 2025 Aug 27, 2027 months
Fasilitas Installment Loan Bank CCB 1 Sep/ 27 Agu/ 24 bulan/ 6,35 IDR 135.000 Installment Loan Facility
Indonesia Sep 1, 2025 Aug 27, 2027 months
Fasilitas KMK PT Bank ICBC 29 Okt/ 23 Okt/ 24 bulan/ 6,75 IDR 200.000 WCC Facility
Indonesia Tbk Oct 29, 2024 Oct 23, 2026 months
Fasilitas Term Loan PT Bank Pan 17 Sep/ 17 Sep/ 36 bulan/ 6,85 IDR 500.000 Term Loan Facility
Indonesia Tbk Sep 17, 2024 Sep 17, 2027 months
Fasilitas Term Loan PT Bank Pan 10 Jun/ 9 Jun/ 36 bulan/ 6,75 IDR 1.500.000 Term Loan Facility
Indonesia Tbk Jun 10, 2025 Jun 9, 2028 months
Fasilitas Term Loan PT Bank Panin 27 Sep/ 27 Sep/ 24 bulan/ 6,80 IDR 300.000 Term Loan Facility
Dubai Syariah Tbk Sep 27, 2024 Sep 27, 2026 months
Fasilitas Term Loan PT Bank Panin 28 Mei/ 10 Agu/ 14 bulan/ 6,80 IDR 80.000 Term Loan Facility
Dubai Syariah Tbk May 28, 2025 Aug 10, 2026 months
Fasilitas Mudharabah PT Bank Panin 19 Des/ 19 Des/ 24 bulan/ 5,95 IDR 100.000 Mudharabah Facility
Dubai Syariah Tbk Dec 19, 2025 Dec 19, 2027 months
250
Page 254
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Panin 4 Jul/ 7 Okt/ 36 bulan/ 9,50 IDR 25.000 WCC Facility
Syariah Jul 4, 2025 Oct 7, 2028 months
Fasilitas Money Market Line PT Bank 28 Nov/ 28 Nov/ 12 bulan/ 5,40 IDR 500.000 Money Market Line
Permata Tbk Nov 28, 2025 Nov 28, 2026 months Facility
Fasilitas Money Market Line PT Bank 28 Nov/ 28 Sep/ 10 bulan/ 5,33 IDR 400.000 Money Market Line
Permata Tbk Nov 28, 2025 Sep 28, 2026 months Facility
Fasilitas Money Market Line PT Bank 2 Des/ 2 Jun/ 6 bulan/ 5,30 IDR 400.000 Money Market Line
Permata Tbk Dec 2, 2025 Jun 2, 2026 months Facility
Fasilitas Musyarakah PT Bank 2 Des/ 2 Sep/ 9 bulan/ 5,33 IDR 400.000 Musyarakah
Mutanaqisah Permata Tbk Dec 5, 2025 Sep 2, 2026 months Facility
Fasilitas Musyarakah PT Bank 5 Des/ 5 Des/ 12 bulan/ 5,40 IDR 500.000 Musyarakah
Mutanaqisah Permata Syariah Dec 5, 2025 Dec 5, 2026 months Facility
Fasilitas Musyarakah PT Bank 5 Des/ 5 Des/ 11 bulan/ 5,33 IDR 500.000 Musyarakah
Mutanaqisah Permata Syariah Des 5, 2025 Dec 5, 2026 months Facility
Fasilitas Musyarakah PT Bank 16 Des/ 16 Jun/ 6 bulan/ 5,30 IDR 450.000 Musyarakah
Mutanaqisah Permata Syariah Des 16, 2025 Jun 16, 2026 months Facility
Fasilitas Time Loan PT Bank Maspion 27 Mar/ 26 Mei/ 26 bulan/ 6,55 IDR 100.000 Time Loan Revolving
Revolving Indonesia Tbk Mar 27, 2024 May 26, 2026 months Facility
Fasilitas Time Loan PT Bank Maspion 2 Apr/ 2 Jun/ 14 bulan/ 6,55 IDR 175.000 Time Loan Revolving
Revolving Indonesia Tbk Apr 2, 2024 Jun 2, 2026 months Facility
Fasilitas Revolving Credit PT UOB 15 Oct/ 17 Jun/ 21 bulan/ 5,35 IDR 500.000 Revolving Credit
Indonesia Tbk Oct 15, 2024 Jun 17, 2026 months Facility
Fasilitas Revolving Credit PT UOB 2 Mar/ 2 Apr/ 1 bulan/ 5,05 IDR 300.000 Revolving Credit
Indonesia Tbk Mar 2, 2026 Apr 2, 2026 months Facility
Fasilitas Revolving Credit PT Bank QNB 26 Feb/ 24 Ags/ 6 bulan/ 5,10 IDR 350.000 Revolving Credit
Indonesia Tbk Feb 26, 2026 Aug 24, 2026 months Facility
Fasilitas KMK PT Bank SMBC 10 Mar/ 10 Sep/ 6 bulan/ 5,00 IDR 200.000 Musyarakah
Indonesia Tbk Mar 10, 2026 Sep 10, 2026 months Facility
Fasilitas PMK PT Maybank 9 Mar/ 9 Mar/ 24 bulan/ 5,70 IDR 700.000 PMK Mudharabah
Mudharabah 6 Indonesia Tbk Mar 9, 2026 Mar 9, 2028 months 6 Facility
Fasilitas Time Loan PT Bank of China 6 Feb/ 6 Mei/ 3 bulan/ 5,05 IDR 200.000 Time Loan Revolving
Revolving Feb 6, 2026 May 6, 2026 months Facility
Fasilitas Uncomitted PT Bank DBS 19 Mar/ 17 Sep/ 30 bulan/ 5,40 IDR 700.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Tbk Mar 19, 2024 Sep 17, 2026 months Facility
Fasilitas Uncomitted PT Bank DBS 3 Apr/ 25 Sep/ 30 bulan/ 5,40 IDR 300.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Tbk Apr 3, 2024 Sep 25, 2026 months Facility
Fasilitas KMK PT Bank CIMB 28 Aug/ 28 Jul/ 60 bulan/ 11,00 IDR 9.633 WCC Facility
Niaga Syariah Aug 28, 2023 Jul 28, 2028 months
Fasilitas Term Loan PT Bank Resona 30 Sep/ 30 Sep/ 24 bulan/ 6,50 IDR 250.000 Term Loan Facility
Perdania Tbk Sep 30, 2024 Sep 30, 2026 months
Fasilitas KMK PT BPD Bali 11 Feb/ 11 Feb/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Feb 11, 2025 Feb 11, 2027 months
Fasilitas KMK PT BPD Bali 24 Mar/ 24 Mar/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Mar 24, 2025 Mar 24, 2027 months
Fasilitas KMK Citibank 2 Des/ 8 Apr/ 16 bulan/ 6,25 IDR 350.000 WCC Facility
Dec 2, 2024 Apr 8, 2026 months
Fasilitas KMK Citibank 12 Feb/ 14 Mei/ 15 bulan/ 6,40 IDR 150.000 WCC Facility
Feb 12, 2025 May 14, 2026 months
Fasilitas KMK Citibank 7 Mar/ 6 Mar/ 24 bulan/ 6,25 IDR 150.000 WCC Facility
Mar 7, 2025 Mar 6, 2027 months
Fasilitas Demand Loan PT Bank of India 22 Des/ 16 Jun/ 42 bulan/ 6,50 IDR 150.000 Demand Loan Facility
Indonesia Tbk Dec 22, 2022 Jun 16, 2026 months
Fasilitas Demand Loan PT Bank of India 22 Jun/ 16 Jun/ 36 bulan/ 6,50 IDR 200.000 Demand Loan Facility
Indonesia Tbk Jun 22, 2023 Jun 16, 2026 months
Fasilitas Demand Loan PT Bank of India 20 Des/ 16 Jun/ 30 bulan/ 6,50 IDR 50.000 Demand Loan Facility
Indonesia Tbk Dec 20, 2023 Jun 16, 2026 months
251
Page 255
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Demand Loan PT Bank of India 16 Des/ 16 Jun/ 18 bulan/ 6,50 IDR 150.000 Demand Loan Facility
Indonesia Tbk Dec 16, 2024 Jun 16, 2026 months
Fasilitas KMK PT Bank Aceh 20 Nov/ 11 Okt/ 47 bulan/ 9,00 IDR 30.000 WCC Facilities
Syariah Nov 20, 2024 Oct 11, 2028 months
Fasilitas KMK PT Bank BPD 1 Jun/ 1 Jun/ 12 bulan/ 18,60 IDR 40.000 WCC Facilities
SulBar Jun 1, 2025 Jun 1, 2026 months
Fasilitas KMK PT Bank BPD 5 Jul/ 5 Jul/ 60 bulan/ 10,00 IDR 10.000 WCC Facility
Kalimantan Selatan Jul 5, 2022 Jul 5, 2027 months
Fasilitas KMK PT Bank BPD 19 Agu/ 19 Agu/ 60 bulan/ 10,00 IDR 40.000 WCC Facility
Kalimantan Selatan Aug 19, 2022 Aug 19, 2027 months
Fasilitas KMK PT Bank BPD 9 Nov/ 9 Nov/ 60 bulan/ 10,00 IDR 14.000 WCC Facility
Kalimantan Selatan Nov 9, 2022 Nov 9, 2027 months
Fasilitas KMK PT Bank BPD 30 Des/ 30 Des/ 48 bulan/ 10,00 IDR 30.100 WCC Facility
Kalimantan Selatan Dec 30, 2025 Dec 30, 2029 months
Fasilitas KMK PT Bank BPD 30 Des/ 30 Jun/ 54 bulan/ 11,00 IDR 57.000 WCC Facility
Kalimantan Selatan Dec 30, 2025 Jun 30, 2030 months
Fasilitas KMK PT Bank BPD 28 Okt/ 10 Jul/ 33 bulan/ 9,50 IDR 50.000 WCC Facility
Kalimantan Selatan Oct 28, 2025 Jul 10, 2028 months
Fasilitas Musyarakah PT Bank Muamalat 29 Jul/ 29 Jul/ 24 bulan/ 6,50 IDR 200.000 Musyarakah Facility
Indonesia Tbk Jul 29, 2025 Jul 29, 2027 months
Fasilitas Musyarakah PT Bank Muamalat 21 Agu/ 21 Agu/ 24 bulan/ 6,50 IDR 100.000 Musyarakah Facility
Indonesia Tbk Aug 21, 2025 Aug 21, 2027 months
Fasilitas Musyarakah PT Bank Muamalat 4 Sep/ 4 Sep/ 24 bulan/ 6,50 IDR 100.000 Musyarakah Facility
Indonesia Tbk Sep 4, 2025 Sep 4, 2027 months
Fasilitas Musyarakah PT Bank Muamalat 4 Des/ 4 Des/ 24 bulan/ 5,85 IDR 100.000 Musyarakah Facility
Indonesia Tbk Dec 4, 2025 Dec 4, 2027 months
Fasilitas KMK PT Bank Muamalat 1 Jun/ 9 Nov/ 17 bulan/ 8,45 IDR 2.000 WCC Facility
Indonesia Tbk Jun 1, 2025 Nov 9, 2026 months
Fasilitas KMK PT Bank Nagari 10 Okt/ 10 Okt/ 48 bulan/ 10,50 IDR 25.000 WCC Facility
Syariah Oct 10, 2025 Oct 10, 2029 months
Fasilitas KMK PT Bank BJB 20 Mei/ 20 Mei/ 12 bulan/ 1%,99%* IDR 100.000 WCC Facility
Syariah May 20, 2025 May 20, 2026 months
Fasilitas KMK PT Bank Riau Kepri 17 Des/ 18 Des/ 48 bulan/ 9,50 IDR 50.000 WCC Facility
Syariah (Perseroda) Dec 17, 2025 Dec 18, 2029 months
Fasilitas Revolving PT Bank BNP 24 Okt/ 24 Apr/ 6 bulan/ 5,10 IDR 300.000 Revolving Social
Social Loan Paribas Tbk Oct 24, 2025 Apr 24, 2026 months Loan Facility
Fasilitas Revolving PT Bank BNP 3 Des/ 3 Des/ 24 bulan/ 5,25 IDR 300.000 Revolving Social
Social Loan Paribas Tbk Dec 3, 2025 Dec 3, 2027 months Loan Facility
Fasilitas Revolving PT Bank BNP 29 Des/ 29 Des/ 24 bulan/ 5,45 IDR 200.000 Revolving Social
Social Loan Paribas Tbk Dec 29, 2025 Dec 29, 2027 months Loan Facility
Fasilitas KMK Lembaga Pengelola 31 Okt/ 28 Jul/ 106 bulan/ IDR 8.000 WCC Facility
Dana Bergulir Oct 31, 2019 28 Jul, 2028 months
Fasilitas KMK PT Bank Syariah 25 Mei/ 25 Apr/ 36 bulan/ 9,00 IDR 5.000 WCC Facility
Indonesia May 25, 2024 Apr 25, 2027 months
*Tingkat Nisbah hasil bank 1% dan nisbah bagi hasil nasabah 99% * The bank's profit sharing ratio is 1% and the customer's profit sharing ratio is 99%
252
Page 256
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman Diterima PNM (lanjutan) e) Fund Borrowings - PNM (continued)
Persyaratan-persyaratan penting dalam The financial covenants in the credit agreements
perjanjian kredit yang diperoleh Entitas anak obtained by Subsidiary are as follows:
antara lain adalah sebagai berikut:
• Gearing Ratio maksimal 10 (sepuluh) kali. • Gearing Rasio at a maximum of 10 (ten)
times.
• Financing to Asset ratio 65%. • Financing to Asset ratio of 65%.
• Current Ratio minimal 120%. • Current Ratio minimum of 120%.
• Micro Financing Ratio minimal 50%. • Micro Financing Ratio of at least 50%.
• Non-Performing Loan Mekaar maksimal • Mekaar Non-Performing Loans at a
3%. maximum of 3%.
• Debt-Service Coverage Ratio (DSCR) • Maximum Debt-Service Coverage Rasio
maksimal 100%. (DSCR) of 100%.
• Memaksimalkan Return on Assets (ROA). • Maximizing Return on Assets (ROA).
• Memaksimalkan Return on Equity (ROE). • Maximizing Return on Equity (ROE).
• Kualitas Collateral Coverage Ratio • Collateral Coverage Ratio quality of at
minimal 100%. least 100%.
• Kualitas rasio piutang lebih dari 90 • Quality ratio of receivables of more than
(sembilan puluh) hari maksimal 5% 90 (ninety) days, a maximum of 5% to
terhadap gross piutang. gross receivables.
• Solvabilitas minimal 200%. • Solvency of at least 200%.
• Profit Margin lebih besar dari suku bunga • Profit Margin is greater than the credit
kredit. interest rate.
• EBITDA atau Interest Expense Ratio di • EBITDA or Interest Expense Ratio
atas 2 (dua) kali. above 2 (two) times.
• Sinking fund 2 (dua) kali angsuran. • Sinking fund in 2 (two) installments.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
f) Pinjaman Diterima Bank Raya f) Fund Borrowings - Bank Raya
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Pinjaman diterima Bank PT Sarana 14 Des/ 10 Jan/ 128 bulan/ 4,45% IDR 17.319 Fund Borrowing Bank Raya-
Raya- Fasilitas Pinjaman Multigriya Dec 14, 2020 Jan 10, 2036 months Loan Facilities
Persyaratan-persyaratan penting (financial The financial convenants in this agreement
covenants) dalam perjanjian kredit yang includes that prior to obtaining written approval,
diperoleh, Entitas anak tidak diperbolehkan Subsidiary is not permitted to file for bankruptcy
untuk mengajukan permohonan pailit dan and use the fund borrowings facility for purpose
menggunakan fasilitas pinjaman tidak sesuai other than it intended purpose.
dengan tujuannya.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting, dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
253
Page 257
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima BRI Multifinance g) Fund Borrowings - BRI Multifinance
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Pinjaman Jangka Panjang PT Bank CIMB 12 Feb/ 18 Okt/ 24 bulan/ 7,00 IDR 70.000 Long term loan non revolving
non revolving Comitted Niaga Tbk Feb 12, 2024 Oct 18, 2026 months Committed Credit Line Facility
Credit Line
Pinjaman Jangka Panjang PT Bank CIMB 12 Feb/ 18 Okt/ 24 bulan/ 6,80 IDR 230.000 Long term loan non revolving
non revolving Comitted Niaga Tbk Feb 12, 2024 Oct 18, 2026 months Committed Credit Line Facility
Credit Line
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,50 IDR 50.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,60 IDR 100.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,75 IDR 100.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 7 Jan/ 15 Okt/ 24 bulan/ 7,10 IDR 325.000 Installment Loan Facility
Asia Tbk Jan 7, 2025 Oct 15, 2028 months
Fasilitas Installment Loan PT Bank Central 7 Jan/ 15 Okt/ 36 bulan/ 6,95 IDR 30.000 Installment Loan Facility
Asia Tbk Jan 7, 2025 Oct 15, 2028 months
Fasilitas Installment Loan PT Bank Central 7 Jan/ 15 Okt/ 36 bulan/ 6,30 IDR 100.000 Installment Loan Facility
Asia Tbk Jan 7, 2025 Oct 15, 2028 months
Fasilitas Installment Loan PT Bank Central 7 Jan/ 15 Okt/ 24 bulan/ 6,00 IDR 45.000 Installment Loan Facility
Asia Tbk Jan 7, 2025 Oct 15, 2028 months
Fasilitas Pinjaman Tetap PT Bank Pan 2 Apr/ 5 Apr/ 36 bulan/ 6,75 IDR 115.000 Fixed loan Facility
Indonesia Tbk Apr 2, 2024 Apr 5, 2027 months
Fasilitas Pinjaman Tetap PT Bank Pan 2 Apr/ 11 Sep/ 24 bulan/ 7,00 IDR 385.000 Fixed loan Facility
Indonesia Tbk Apr 2, 2024 Sep 11, 2026 months
Fasilitas Pinjaman Tetap II PT Bank Pan 9 Apr/ 9 Apr/ 12 bulan/ 6,20 IDR 25.000 Fixed loan II Facility
Indonesia Tbk Apr 9, 2025 Apr 9, 2026 months
Fasilitas Pinjaman Tetap II PT Bank Pan 9 Apr/ 9 Apr/ 12 bulan/ 6,60 IDR 25.000 Fixed loan II Facility
Indonesia Tbk Apr 9, 2025 Apr 9, 2026 months
Fasilitas Pinjaman Tetap II PT Bank Pan 9 Apr/ 9 Apr/ 12 bulan/ 6,95 IDR 55.000 Fixed loan II Facility
Indonesia Tbk Apr 9, 2025 Apr 9, 2026 months
Fasilitas Pinjaman Tetap II PT Bank Pan 9 Apr/ 9 Apr/ 12 bulan/ 7,10 IDR 100.000 Fixed loan Facility
Indonesia Tbk Apr 9, 2025 Apr 9, 2026 months
Fasilitas Pinjaman PT Bank 22 Feb/ 25 Mar/ 36 bulan/ 6,95 IDR 50.000 Term Loan Facility
Berjangka Maybank Indonesia Feb 22, 2024 Mar 25, 2027 months
Tbk
Fasilitas Kredit Asuransi PT Bank 21 Des/ 14 Mei/ 29 bulan/ 7,10 ASD/USD 2.432 Term Insurance Credit Facility
Berjangka Danamon Dec 21, 2024 May 14, 2027 months
Indonesia Tbk
Fasilitas Kredit Asuransi PT Bank 21 Des/ 15 Jul/ 31 bulan/ 6,85 ASD/USD 3.079 Term Insurance Credit Facility
Berjangka Danamon Dec 21, 2024 Jul 15, 2027 months
Indonesia Tbk
Fasilitas Kredit Asuransi PT Bank 21 Des/ 13 Ags/ 32 bulan/ 6,80 ASD/USD 3.064 Term Insurance Credit Facility
Berjangka Danamon Dec 21, 2024 Aug 13, 2027 months
Indonesia Tbk
254
Page 258
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima BRI Multifinance (lanjutan) g) Fund Borrowings - BRI Multifinance (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Uncomitted PT Sarana 24 Mei/ 13 Feb/ 36 bulan/ 6,80 IDR 26.000 Uncomitted Credit Line Facility
Credit Line Multigriya May 24, 2023 Feb 13, 2027 months
Finansial
(Persero)
Fasilitas Uncomitted PT Sarana 24 Mei/ 26 Mar/ 36 bulan/ 6,95 IDR 51.000 Uncomitted Credit Line Facility
Credit Line Multigriya May 24, 2023 Mar 26, 2027 months
Finansial
(Persero)
Fasilitas Uncomitted PT Sarana 12 Sept/ 13 Jun/ 36 bulan/ 7,00 IDR 50.000 Uncomitted Credit Line Facility
Credit Line Multigriya Sept 12, 2024 Jun 13, 2028 months
Finansial
(Persero)
Fasilitas KMK PT Bank 23 Jan/ 22 Jan/ 36 bulan/ 6,95 IDR 387.000 WCC Facility
Mandiri Jan 23, 2024 Jan 22, 2027 months
(Persero) Tbk
Fasilitas KMK PT Bank 09 Jul/ 07 Jul/ 12 bulan/ 6,60 IDR 50.000 WCC Facility
Mandiri Jul 09, 2025 Jul 07, 2026 months
(Persero) Tbk
Fasilitas KMK PT Bank 09 Jul/ 07 Jul/ 12 bulan/ 5,85 IDR 50.000 WCC Facility
Mandiri Jul 09, 2025 Jul 07, 2026 months
(Persero) Tbk
Fasilitas Demand Loan PT Bank of 24 Nov/ 24 Nov/ 12 bulan/ 6,30 IDR 25.000 Long term demand loan Facility
Jangka Panjang India Nov 24, 2025 Nov 24, 2026 months
Indonesia Tbk
Fasilitas Uncomitted MUFG 26 Jul/ 26 Jul/ 12 bulan/ 4,70 IDR 455.000 Uncomitted Short Term
Short Term Loan Jul 26, 2025 Jul 26, 2026 months Loan Facility
Fasilitas Uncomitted MUFG 26 Jul/ 26 Jul/ 12 bulan/ 4,70 IDR 45.000 Uncomitted Short Term
Short Term Loan Jul 26, 2025 Jul 26, 2026 months
Fasilitas Perbankan PT Bank HSBC 31 Jul/ 31 Jul/ 12 bulan/ 4,95 IDR 30.000 Uncomitted Short Term
Korporasi Indonesia Jul 31, 2025 Jul 31, 2026 months
Fasilitas Uncomitted PT Bank Victoria 06 Ags/ 06 Ags/ 12 bulan/ 4,95 IDR 270.000 Uncomitted Short Term
Credit Line Internasional Tbk Aug 06, 2025 Aug 06, 2026 months
Persyaratan-persyaratan penting (covenants) The financial covenants in the credit agreements
dalam perjanjian kredit yang diperoleh BRI obtained by BRI Multifinance are as follows:
Multifinance antara lain adalah sebagai berikut:
• Debt to Equity Ratio tidak melebihi rasio • Debt to Equity Ratio of not more than 10
10 (sepuluh) kali. (ten) times.
• Rasio Non-Performing Financing (NPF) • A maximum Non-Performing Financing
maksimum 5%. (NPF) ratio of 5%.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
255
Page 259
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Rincian estimasi kerugian atas transaksi a. The details of Estimated Losses on
komitmen dan kontinjensi yang mempunyai Commitments and Contingencies which bear
risiko kredit: credit risk are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Garansi yang diterbitkan 937.132 1.061.640 Guarantees issued
Fasilitas kredit yang
belum ditarik 600.607 521.345 Undrawn loan facilities
L/C yang tidak dapat
dibatalkan yang
masih berjalan 54.789 49.789 Irrevocable L/C
Mata uang asing Foreign currency
Garansi yang diterbitkan 107.449 250.815 Guarantees issued
L/C yang tidak dapat
dibatalkan yang
masih berjalan 8.911 48.683 Irrevocable L/C
Fasilitas kredit yang
belum ditarik 11.621 13.863 Undrawn loan facilities
Total 1.720.509 1.946.135 Total
b. Rincian transaksi komitmen dan kontinjensi b. The details of commitments and contingencies
(di luar fasilitas kredit yang belum ditarik): transactions (except undrawn loan facilities) are
as follows:
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Garansi yang diterbitkan 31.348.104 30.918.489 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.350.300 1.671.350 Irrevocable L/C
32.698.404 32.589.839
Mata uang asing Foreign currency
Garansi yang diterbitkan Guarantees issued
Dolar Amerika Serikat 378.748.658 6.436.644 456.526.225 7.612.575 United States Dollar
Euro Eropa 14.174.242 276.354 37.793.695 739.677 European Euro
Renminbi 262.375.586 645.182 226.851.986 541.042 Renminbi
Yen Jepang 302.024.784 32.152 343.524.784 36.585 Japanese Yen
Dolar Singapura 80.000 1.054 2.675.421 34.687 Singaporean Dollar
Pound Sterling Inggris 216.000 4.847 - U.K.Pound Sterling
7.396.233 8.964.566
256
Page 260
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Rincian transaksi komitmen dan kontinjensi b. The details of commitments and contingencies
(di luar fasilitas kredit yang belum ditarik) transactions (except undrawn loan facilities) are
(lanjutan): as follows (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor Irrevocable L/C
Dolar Amerika Serikat 220.938.691 3.754.743 83.737.610 1.396.325 United States Dollar
Euro Eropa 59.598.185 1.161.982 50.594.117 990.200 European Euro
Renminbi 75.238.575 185.012 110.264.918 262.982 Renminbi
Yen Jepang 62.380.700 6.641 312.604.130 33.292 Japanese Yen
Pound Sterling Inggris 660.253 14.817 177.700 3.988 Great Britain Pound Sterling
Franc Swiss 145.600 3.094 145.600 3.061 Swiss Franc
Dolar Singapura 345.930 4.557 120.175 1.558 Singaporean Dollar
Ringgit Malaysia 219.000 921 198.000 813 Malaysian Ringgit
5.131.767 2.692.219
12.528.000 11.656.785
45.226.404 44.246.624
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Garansi yang diterbitkan 19.349.709 10.982.061 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.211.861 1.749.432 Irrevocable L/C
20.561.570 12.731.493
Mata uang asing Foreign currency
Garansi yang diterbitkan Guarantees issued
Dolar Amerika Serikat 845.781.603 14.373.635 911.847.831 15.205.062 United States Dollar
Ringgit Malaysia 124.087.288 521.723 117.093.904 481.040 Malaysian Ringgit
Yen Jepang 1.722.300.357 183.347 2.640.339.720 281.196 Japanese Yen
Euro Eropa 500.000 9.748 4.254.272 83.262 European Euro
15.088.453 16.050.560
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor Irrevocable L/C
Dolar Amerika Serikat 381.279.478 6.479.654 427.682.363 7.131.603 United States Dollar
Euro Eropa 6.247.082 121.799 10.265.534 200.911 European Euro
257
Page 261
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Rincian transaksi komitmen dan kontinjensi b. The details of commitments and contingencies
(di luar fasilitas kredit yang belum ditarik) transactions (except undrawn loan facilities) are
(lanjutan): as follows (continued):
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) (lanjutan) Related parties (Note 44) (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor (lanjutan) Irrevocable L/C (continued)
Yen Jepang 1.120.351.631 119.267 968.129.300 103.106 Japanese Yen
Dolar Australia 224.112 2.615 101.829 1.136 Australian Dollar
6.723.335 7.436.756
21.811.788 23.487.316
42.373.358 36.218.809
Total 87.599.762 80.465.433 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.108.281) (1.410.927) impairment losses
Neto 86.491.481 79.054.506 Net
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi and contingencies
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss – impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Carrying value beginning
Nilai tercatat awal 13.460.519 89.238 - 13.549.757 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 8.849.214 (177) - 8.849.037 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 11.443.561 - - 11.443.561 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (19.412.248) (13.332) - (19.425.580) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 484 3 - 487 and other changes
Carrying value ending
Nilai tercatat akhir 14.341.530 75.732 - 14.417.262 balance
258
Page 262
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss – impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Carrying value beginning
Nilai tercatat awal 11.759.960 15.960 - 11.775.920 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 8.378.551 - - 8.378.551 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 8.514.603 89.525 - 8.604.128 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (15.313.946) (16.247) - (15.330.193) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 121.351 - - 121.351 and other changes
Carrying value ending
Nilai tercatat akhir 13.460.519 89.238 - 13.549.757 balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Cadangan atas kerugian kredit Allowance for expected credit loss
ekspektasian awal 41.205 57.267 - 98.472 beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (367) (18) - (385) allowance for losses
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 3.853 - - 3.853 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (27.039) (621) - (27.660) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (10.577) (3) - (10.580) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 7.075 56.625 - 63.700 credit loss ending balance
259
Page 263
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Cadangan atas kerugian kredit Allowance for expected credit loss
ekspektasian awal 115.939 10.596 - 126.535 beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.111) - - (2.111) allowance for losses
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 4.888 60.049 - 64.937 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (90.848) (13.378) - (104.226) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 13.337 - - 13.337 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 41.205 57.267 - 98.472 credit loss ending balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Carrying value beginning
Nilai tercatat awal 66.091.809 823.867 - 66.915.676 balance
Pengalihan ke Transition to
Stage 1 4.166 (4.166) - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (2.689.179) (30.849) - (2.720.028) carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 20.078.948 1.846.752 - 21.925.700 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (12.461.606) (626.814) - (13.088.420) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 148.722 850 - 149.572 and other changes
Carrying value ending
Nilai tercatat akhir 71.172.860 2.009.640 - 73.182.500 balance
260
Page 264
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Carrying value beginning
Nilai tercatat awal 63.727.195 3.128.041 - 66.855.236 balance
Pengalihan ke Transition to
Stage 1 10.461 (10.461) - - Stage 1
Stage 2 (8.667) 8.667 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (34.493.330) (54.828) - (34.548.158) carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 37.506.213 1.390.368 - 38.896.581 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (1.585.990) (3.651.213) - (5.237.203) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 935.927 13.293 - 949.220 and other changes
Carrying value ending
Nilai tercatat akhir 66.091.809 823.867 - 66.915.676 balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Cadangan atas kerugian kredit 230.009 1.082.446 - 1.312.455 Allowance for expected credit
ekspektasian awal loss beginning balance
Pengalihan ke Transition to
Stage 1 898.872 (898.872) - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (578.889) (890.177) - (1.469.066) allowance for losses
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 74.632 1.522.614 - 1.597.246 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (374.717) (20.655) - (395.372) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (682) - - (682) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 249.225 795.356 - 1.044.581 credit loss ending balance
261
Page 265
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Cadangan atas kerugian kredit 742.271 1.193.130 - 1.935.401 Allowance for expected credit
ekspektasian awal loss beginning balance
Pengalihan ke Transition to
Stage 1 67 (67) - - Stage 1
Stage 2 (342.879) 342.879 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (371.774) (648.337) - (1.020.111) allowance for losses
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 644.184 1.047.763 - 1.691.947 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (445.319) (854.890) - (1.300.209) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 3.459 1.968 - 5.427 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 230.009 1.082.446 - 1.312.455 credit loss ending balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Carrying value beginning
Nilai tercatat awal 133.682.198 703.819 - 134.386.017 balance
Pengalihan ke Transition to
Stage 1 126.895 (126.895) - - Stage 1
Stage 2 (599.500) 599.500 - - Stage 2
Stage 3 (95.328) 95.328 - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 3.794.449 299.018 - 4.093.467 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 4.187.371 11.921 - 4.199.292 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (5.468.694) (165.808) - (5.634.502) and contingencies
Penghapusbukuan komitmen dan Written-off commitments and
kontinjensi (730) (1.639) - (2.369) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 173.989 2 - 173.991 and other changes
Carrying value ending
Nilai tercatat akhir 135.800.650 1.415.246 - 137.215.896 balance
262
Page 266
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Carrying value beginning
Nilai tercatat awal 122.638.678 853.896 - 123.492.574 balance
Pengalihan ke Transition to
Stage 1 197.613 (197.613) - - Stage 1
Stage 2 (1.351.056) 1.351.056 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 4.739.817 (723.748) - 4.016.069 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 28.232.749 97.086 - 28.329.835 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (21.069.314) (616.202) - (21.685.516) and contingencies
Penghapusbukuan komitmen dan Written-off commitments and
kontinjensi (38.055) (60.656) - (98.711) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 331.766 - - 331.766 and other changes
Carrying value ending
Nilai tercatat akhir 133.682.198 703.819 - 134.386.017 balance
31 Maret 2026/March 31, 2026
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 401.825 133.383 - 535.208 loss beginning balance
Pengalihan ke Transition to
Stage 1 12.424 (12.424) - - Stage 1
Stage 2 (11.959) 11.959 - - Stage 2
Stage 3 (8.999) 8.999 - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 15.788 56.665 - 72.453 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 73.280 51.159 - 124.439 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (63.364) (57.100) - (120.464) and contingencies
Penghapusbukuan komitmen dan Written-off commitments and
kontinjensi (730) (1.639) - (2.369) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2.607 354 - 2.961 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 420.872 191.356 - 612.228 credit loss ending balance
263
Page 267
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember 2025/December 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 347.217 141.897 - 489.114 loss beginning balance
Pengalihan ke Transition to
Stage 1 12.835 (12.835) - - Stage 1
Stage 2 (17.185) 17.185 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 35.709 48.172 - 83.881 carrying value
Komitmen dan kontinjensi New commitments and
yang baru diterbitkan contingencies issued
atau dibeli 97.439 38.747 - 136.186 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (135.225) (39.127) - (174.352) and contingencies
Penghapusbukuan komitmen dan Written-off commitments and
kontinjensi (38.055) (60.656) - (98.711) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 99.090 - - 99.090 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 401.825 133.383 - 535.208 credit loss ending balance
BRI melakukan penilaian atas transaksi komitmen BRI assessed commitments and contingencies
dan kontinjensi yang merupakan risiko kredit secara transaction which bear credit risk collectively and
kolektif dan individual. individually.
Manajemen berpendapat bahwa jumlah estimasi Management believes that the estimated amount of
kerugian komitmen dan kontinjensi pada tanggal- commitments and contingencies losses as of
tanggal 31 Maret 2026 dan 31 Desember 2025 telah March 31, 2026 and December 31, 2025, are
memadai. adequate.
27. LIABILITAS IMBALAN KERJA 27. LIABILITIES FOR EMPLOYEE BENEFITS
Liabilitas imbalan kerja terdiri atas: Liabilities for employee benefits consist of:
31 Maret 2026/ 31 Desember 2025/
Maret 31, 2026 December 31, 2025
Cadangan atas program imbalan kerja Provision for employee benefit
bagi pekerja (Catatan 42) 16.087.429 16.689.746 program (Note 42)
Cadangan Bonus dan Insentif 8.312.185 9.184.044 Provision for Bonuses and Incentives
Cadangan Tunjangan Hari Raya 401.766 1.347.672 Provision for Religious Festify Allowance
Cadangan pekerja kontrak 94..715 120.375 Provision for contract worker
Cadangan Imbalan Kerja Lainnya 84.128 86.474 Provision for Others Employee Benefits
Total 24.980.223 27.428.311 Total
264
Page 268
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. LIABILITAS IMBALAN KERJA (lanjutan) 27. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Cadangan atas program imbalan kerja bagi pekerja Provisions for employee benefit program include
meliputi program pensiun imbalan pasti, program defined benefit pension program, post-employment
pemutusan hubungan kerja, program masa benefit program and other long-term benefit program
persiapan pensiun dan program imbalan jangka (gratuity for services program, grand leave, post-
panjang lain (Program penghargaan tanda jasa, cuti employment health BPJS and other benefit program
besar, BPJS kesehatan pasca kerja dan manfaat of additional benefit fund) in accordance with BRI and
lain dana manfaat tambahan) sesuai dengan its subsidiaries policies calculated in accordance with
kebijakan BRI dan entitas anak yang dihitung sesuai the calculation of an independent actuary.
dengan perhitungan aktuaria independen.
28. LIABILITAS LAIN-LAIN 28. OTHER LIABILITIES
Liabilitas lain-lain terdiri atas: Other liabilities consist of:
31 Maret 2026/ 31 Desember 2025/
Maret 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Liabilitas kontrak asuransi 19.314.646 19.275.370 Insurance contract liabilities
Utang deposit emas 5.731.800 5.163.525 Gold deposits payable
Utang akrual 2.699.302 1.649.547 Accrued payable
Utang bunga 1.556.905 1.288.101 Interest payables
Cadangan kewajiban litigasi Allowance for litigation liabilities
(Catatan 45b) 1.401.848 1.120.521 (Note 45b)
Liabilitas kartu kredit 133.759 294.314 Credit card liabilities
Liabilitas sewa 251.507 275.631 Lease liabilities
Pendapatan diterima dimuka 99.600 139.985 Unearned income
Premi yang belum merupakan
Pendapatan 168.929 102.356 Unearned premium
Cadangan pembayaran Allowance for timely
bunga tepat waktu 63.006 66.484 interest payment
Estimasi liabilitas klaim 29.348 24.427 Estimated claim liabilites
Lain-lain 3.752.478 3.869.290 Others
35.203.127 33.269.551
Mata uang asing Foreign currency
Utang bunga 527.925 380.989 Interest payables
Term deposit valas devisa Time deposits in foreign exchange
hasil ekspor proceeds from export with
Bank Indonesia - 342.092 Bank Indonesia
Pendapatan diterima dimuka 132.975 236.820 Unearned income
Liabilitas sewa 99.426 67.154 Lease liabilities
Lain-lain 737.530 507.589 Others
1.497.856 1.534.644
Total 36.700.983 34.804.195 Total
265
Page 269
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. PINJAMAN DAN SURAT BERHARGA 29. SUBORDINATED LOANS AND MARKETABLE
SUBORDINASI SECURITIES
BRI memperoleh pinjaman dan surat berharga BRI obtained subordinated loans and marketable
subordinasi dengan rincian sebagai berikut: securities with details as follows:
31 Maret 2026/ 31 Desember 2025/
Maret 31, 2026 December 31, 2025
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi Subordinasi IV 254.268 257.537 Subordinated Bond IV
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Subordinasi IV 228.006 227.889 Subordinated Bond IV
Pinjaman two-step loan 1.305 1.441 Two-step loan
229.311 229.330
Total 483.579 486.867 Total
a. Pinjaman two-step a. Two-step loan
Pinjaman two-step loan dalam mata uang The two-step loan in Rupiah represents the loans
Rupiah merupakan pinjaman dari Pemerintah from the Government which were funded by the
yang dananya berasal dari Asian Development Asian Development Bank (ADB), International
Bank (ADB), International Bank for Bank for Reconstruction and Development
Reconstruction and Development (IBRD), (IBRD), International Fund for Agricultural
International Fund for Agricultural Development Development (IFAD), United States Agency for
(IFAD), United States Agency for International International Development (USAID), and Islamic
Development (USAID) dan Islamic Development Bank (IDB).
Development Bank (IDB).
Tingkat suku bunga pinjaman ini bervariasi The interest rates of this loan vary according to
sesuai dengan perjanjian masing-masing the respective agreements with periods ranging
dengan jangka waktu antara 15 (lima belas) from 15 (fifteen) to 40 (forty) years.
sampai dengan 40 (empat puluh) tahun.
Tingkat suku bunga rata-rata untuk pinjaman The average interest rates for this two-step loan
two-step loan adalah sebesar 3,00% dan 3,00% are 3.00% and 3.00% for the three-month period
masing-masing untuk Periode Tiga Bulan yang ended March 31, 2026 and December 31, 2025.
Berakhir pada Tanggal-tanggal 31 Maret 2026 This loan will mature on various dates up to
dan 31 Desember 2025. Pinjaman-pinjaman 2027.
tersebut akan jatuh tempo pada berbagai
tanggal sampai dengan tahun 2027.
b. Obligasi Subordinasi IV Tahun 2023 b. Subordinated Bond IV Year 2023
Pada tanggal 6 Juli 2023, BRI menerbitkan On July 6, 2023, BRI issued Subordinated Bond
Obligasi Subordinasi IV Bank BRI Tahun 2023 IV Year 2023 with a nominal value of Rp500,000
dengan nilai pokok sebesar Rp500.000 dengan with an interest of 6.45% per annum, for a period
tingkat suku bunga sebesar 6,45% per tahun, of 5 (five) years and will mature on July 6, 2028.
untuk jangka waktu selama 5 (lima) tahun dan The interest of Subordinated Bond IV Year 2023
akan jatuh tempo pada tanggal 6 Juli 2028. is paid every 3 (three) months, starting from
Bunga Obligasi Subordinasi IV Bank BRI Tahun July 6, 2023. At the time of issuance, the
2023 dibayarkan setiap 3 (tiga) bulan mulai Subordinated Bond IV Year 2023 was rated AA
tanggal 6 Juli 2023. Pada saat diterbitkan, by Pefindo.
Obligasi Subordinasi IV Bank BRI Tahun 2023
ini mendapat peringkat AA dari Pefindo.
266
Page 270
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. PINJAMAN DAN SURAT BERHARGA 29. SUBORDINATED LOANS AND MARKETABLE
SUBORDINASI (lanjutan) SECURITIES (continued)
b. Obligasi Subordinasi IV Tahun 2023 (lanjutan) b. Subordinated Bond IV Year 2023 (continued)
Pada tanggal 31 Maret 2026, Obligasi On March 31, 2026, Subordinated Bond IV Year
Subordinasi IV tahun 2023 mendapatkan 2023 obtained an AA rating from Pefindo.
peringkat AA dari Pefindo.
Obligasi Subordinasi IV tahun 2023 tidak Subordinated Bond IV Year 2023 is not
dijamin dengan jaminan apapun. Adapun guaranteed by any guarantee. The important
persyaratan-persyaratan penting (covenants) requirements (covenants) are as follows:
adalah sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merger and/or split
pemisahan dan/atau peleburan dan/atau off and/or consolidation and/or acquisition
pengambilalihan dengan nilai lebih dari with a value of more than 50% (fifty percent)
50% (lima puluh persen) dari ekuitas of the EMITEN's equity except in the event
EMITEN kecuali dalam hal pengurangan that such deduction.
tersebut dilakukan berdasarkan
permintaan dan/atau perintah dari
Pemerintah Indonesia atau otoritas yang
berwenang.
Manajemen berpendapat bahwa semua Management believes that all covenants or
persyaratan/pembatasan yang ditetapkan restrictions stipulated in the trustee agreements
dalam perjanjian telah dipenuhi. have been complied with.
Klasifikasi jangka waktu pinjaman subordinasi The classification of subordinated loans and
berdasarkan sisa umur sampai dengan saat marketable securities based on their remaining
jatuh tempo adalah sebagai berikut: period until maturity are as follows:
31 Maret 2026/ 31 Desember 2025/
Maret 31, 2026 December 31, 2025
Rupiah Rupiah
> 1 tahun - 5 tahun 483.579 486.867 > 1 year - 5 years
Total 483.579 486.867 Total
30. OPSI SAHAM 30. STOCK OPTION
Dalam rangka meningkatkan produktivitas dan In order to increase productivity and motivation for the
motivasi bagi talent terbaik, Direksi BRI best talent, the BRI Board of Directors decided to
memutuskan untuk memberikan program provide a share ownership program for workers in the
kepemilikan saham bagi pekerja dalam bentuk form of an Employee Stock Option Plan (ESOP).
Employee Stock Option Plan (ESOP).
267
Page 271
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. OPSI SAHAM (lanjutan) 30. STOCK OPTION (continued)
Sesuai surat Direksi No. B.0017-DIR/HCS/01/2023 In accordance with the Board of Directors' letter no.
tanggal 2 Januari 2023, BRI menerbitkan program B.0017-DIR/HCS/01/2023 dated January 2, 2023,
ESOP pada tanggal 2 Januari 2023 (tanggal grant) BRI issued an ESOP program on January 2, 2023
sejumlah 131.357.200 lembar saham dimana (grant date) in the amount of 131,357,200 shares
tanggal pemberian alokasi hak saham atau tanggal where the date of allocation of share rights or grant
grant pada 2 Januari 2023, dengan akhir periode date is January 2, 2023, with the end of the vesting
vesting pada 31 Desember 2025. Masa berlaku dari period is December 31, 2025. The validity period of
exercise opsi untuk ESOP 2023 mulai tanggal option exercise for the 2023 ESOP is from January 2,
2 Januari 2026 sampai dengan 30 Juni 2026. 2026 to June 30, 2026. After that date, all unused
Setelah tanggal tersebut, seluruh hak opsi yang option rights will expire.
tidak digunakan akan menjadi gugur.
Perhitungan, metode dan asumsi mengenai ESOP Calculation methods and assumptions regarding
diperoleh dari laporan aktuaris independen, Willis ESOP were obtained from the independent actuary's
Towers Watson pada November 2023. report, Willis Towers Watson in November 2023.
Nilai wajar dari ESOP sebesar Rp122.030. Nilai The fair value of the ESOP is Rp122,030. The fair
wajar ESOP diamortisasi selama masa vesting dan value of the ESOP is amortized over the vesting
diakui dalam laba rugi dan penghasilan period and recognized in consolidated profit or loss
komprehensif lain konsolidasian, sedangkan and other comprehensive income, while the
akumulasi biaya selama periode vesting diakui accumulated costs over the vesting period are
dalam ekuitas. recognized in equity.
Biaya ESOP yang diakui dalam laba rugi dan ESOP costs recognized in consolidated profit or loss
penghasilan komprehensif lain konsolidasian untuk and other comprehensive income for the three-month
Periode Tiga Bulan yang Berakhir pada Tanggal 31 period ended March 31, 2026 and 2025 amounted to
Maret 2026 dan 2025 sebesar Rp223 dan Rp9.274 Rp223 and Rp9,274
Nilai wajar dari setiap hak opsi diestimasi pada The fair value of each option right is estimated on the
tanggal pemberian hak opsi dengan menggunakan date of granting the option rights by using the "Black-
model “Black-scholes”, dengan asumsi utama scholes" model, assuming the following main
sebagai berikut: assumptions:
Periode vesting (dalam bulan) 36 Vesting period (month)
Harga saham pada tanggal pemberian Share price on the date
opsi (dalam Rupiah penuh) 4.870 of option (full amount)
Harga pelaksanaan opsi (dalam Rupiah penuh) 4.870 Option execution price (full amount)
Nilai wajar opsi (dalam Rupiah penuh) 929 Fair value options (full amount)
Volatilitas harga saham 32,419% Share price volatility
Suku bunga bebas risiko 6,103% Risk-free interest rates
Tingkat dividen 5,834% Dividend rate
268
Page 272
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS 31. EQUITY
a. Modal Saham a. Capital Stock
Rincian modal dasar, modal ditempatkan dan The details of authorized, issued and fully paid
disetor penuh BRI masing-masing pada tanggal capital stock of BRI as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 adalah December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/March 31, 2026
Nilai Nominal Total Nilai
per Lembar Saham Saham Persentase
Total Lembar (Rupiah Penuh)/ (Rupiah Penuh)/ Kepemilikan
Saham/ Nominal Value Total Share Saham/
Number of per Share Value Percentage of
Shares (full amount) (full amount) ownership
Modal dasar Authorized capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00% Series B Common Shares
Total 300.000.000.000 15.000.000.000.000 100,00% Total
Modal ditempatkan dan disetor penuh Issued and fully paid capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Negara Republik Indonesia Republic of Indonesia
Saham biasa atas nama Seri B Series B Common Shares
PT Danantara Asset PT Danantara Asset
Management (Persero) 79.804.867.107 50 3.990.243.355.350 52,66%% Management (Persero)
Badan Pengaturan Badan Badan Pengaturan Badan
Usaha Milik Negara Republik Usaha Milik Negara Republik
Indonesia 806.109.769 50 40.305.488.450 0,53%% Indonesia
Dewan Komisaris: Commissioners*):
- Kartika Wirjoatmodjo*) 1.678.000 50 83.900.000 0,00% - Kartika Wirjoatmodjo*)
- Awan Nurmawan Nuh*) 712.500 50 35.625.000 0,00% - Awan Nurmawan Nuh*)
Direksi Directors*):
- Hery Gunardi 435.000 50 21.750.000 0,00% - Hery Gunardi
- Viviana Dyah Ayu R.K*) 3.819.500 50 190.975.000 0,00% - Viviana Dyah Ayu R.K*)
- Achmad Royadi 1.215.672 50 60.783.600 0,00% - Achmad Royadi
- Aris Hartanto 430.964 50 21.548.200 0,00% - Aris Hartanto
- Akhmad Purwakajaya 243.500 50 12.175.000 0,00% - Akhmad Purwakajaya
- Ety Yuniarti 291.262 50 14.563.100 0,00% - Ety Yuniarti
- Farida Thamrin 19.800 50 990.000 0,00% - Farida Thamrin
Masyarakat 69.955.104.629 50 3.497.755.231.450 46,16 % Public
150.574.927.704 7.528.746.385.200 99,35%
Saham treasuri (Catatan 1d) 984.073.900 49.203.695.000 0,65 % Treasury stock (Notes 1d)
Total 151.559.001.604 7.577.950.080.200 100,00% Total
*) Termasuk tantiem yang ditangguhkan dalam bentuk saham *) Included deferred remuneration in the form of shares (Note 31f)
(Catatan 31f)
269
Page 273
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Rincian modal dasar, modal ditempatkan dan The details of authorized, issued and fully paid
disetor penuh BRI masing-masing pada tanggal capital stock of BRI as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 adalah December 31, 2025 are as follows (continued):
sebagai berikut (lanjutan):
31 Desember/December 31, 2025
Nilai Nominal Total Nilai
per Lembar Saham Saham Persentase
Total Lembar (Rupiah Penuh)/ (Rupiah Penuh)/ Kepemilikan
Saham/ Nominal Value Total Share Saham/
Number of per Share Value Percentage of
Shares (full amount) (full amount) ownership
Modal dasar Authorized capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00% Series B Common Shares
Total 300.000.000.000 15.000.000.000.000 100,00% Total
Modal ditempatkan dan disetor penuh Issued and fully paid capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Negara Republik Indonesia Republic of Indonesia
Saham biasa atas nama Seri B Series B Common Shares
PT Danantara Asset PT Danantara Asset
Management (Persero) 80.610.976.875 50 4.030.548.843.750 53,19%% Management (Persero)
Dewan Komisaris: Commissioners*):
*)
- Kartika Wirjoatmodjo 1.678.000 50 83.900.000 0,00% - Kartika Wirjoatmodjo*)
- Awan Nurmawan Nuh*) 712.500 50 35.625.000 0,00% - Awan Nurmawan Nuh*)
Direksi Directors*):
- Hery Gunardi 435.000 50 21.750.000 0,00% - Hery Gunardi
- Viviana Dyah Ayu R.K*) 3.819.500 50 190.975.000 0,00% - Viviana Dyah Ayu R.K*)
- Achmad Royadi 1.215.672 50 60.783.600 0,00% - Achmad Royadi
- Aris Hartanto 430.964 50 21.548.200 0,00% - Aris Hartanto
- Akhmad Purwakajaya 243.500 50 12.175.000 0,00% - Akhmad Purwakajaya
- Ety Yuniarti 193.262 50 9.663.100 0,00% - Ety Yuniarti
- Farida Thamrin 19.800 50 990.000 0,00% - Farida Thamrin
Masyarakat 69.980.674.330 50 3.499.033.716.500 46,17 % Public
150.600.399.404 7.530.019.970.200 99,36
Saham treasuri (Catatan 1d) 958.602.200 47.930.110.000 0,64 % Treasury stock (Notes 1d)
Total 151.559.001.604 7.577.950.080.200 100,00% Total
*) Termasuk tantiem yang ditangguhkan dalam bentuk saham *) Included deferred remuneration in the form of shares (Note 31f)
(Catatan 31f)
Saham Seri A Dwiwarna adalah saham yang Series A Dwiwarna share is the share that gives
memberikan hak-hak preferen kepada the shareholder preferential rights to approve the
pemegangnya untuk menyetujui pengangkatan appointment and dismissal of Board of
dan pemberhentian Dewan Komisaris dan Commissioners and Directors, amendments in
Direksi, perubahan anggaran dasar, menyetujui the articles of association, approval on BRI’s
penggabungan, peleburan, pengambilalihan merger, dissolution, acquisition and separation,
dan pemisahan BRI, pengajuan permohonan as well as submission of BRI’s bankruptcy and
agar BRI dinyatakan pailit dan pembubaran liquidation declaration request.
BRI.
Saham Seri B adalah saham biasa atas nama Series B shares are common shares that can be
yang dapat dimiliki oleh masyarakat. owned by the public.
270
Page 274
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor b. Additional Paid-in Capital
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tambahan modal Pemerintah Additional capital by
sehubungan dengan the Government related to
program rekapitalisasi 1.092.144 1.092.144 recapitalization program
Sisa setoran modal Pemerintah Remaining balance of paid-up
sebelumnya 5 5 capital by the Government
Agio saham dari IPO 589.762 589.762 Additional paid-in capital from IPO
Eksekusi atas opsi saham Exercise of stock options
Tahun 2004 49.514 49.514 Year 2004
Tahun 2005 184.859 184.859 Year 2005
Tahun 2006 619.376 619.376 Year 2006
Tahun 2007 140.960 140.960 Year 2007
Tahun 2008 29.013 29.013 Year 2008
Tahun 2009 14.367 14.367 Year 2009
Tahun 2010 43.062 43.062 Year 2010
Opsi saham MSOP tahap pertama yang Stock option MSOP Stage-I
telah jatuh tempo 504 504 which is already expired
Opsi saham MSOP tahap kedua yang Stock option MSOP Stage-II
telah jatuh tempo 1.845 1.845 which is already expired
Opsi saham MSOP tahap ketiga yang Stock option MSOP Stage-III
telah jatuh tempo 8.447 8.447 which is already expired
Akuisisi entitas Acquisition of merging
sepengendali tahun 2018 (81.195) (81.195) entities in 2018
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2019 208.331 208.331 in 2019
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2020 510.819 510.819 in 2020
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2021 1.154.211 1.154.211 in 2021
Opsi saham MSOP tahap keempat yang Stock option MSOP Stage-IV
telah jatuh tempo 62.862 62.862 which is already expired
Kehilangan pengendalian atas Loss of control over
entitas anak 565.209 565.209 subsidiaries
Tambahan modal atas transaksi Additional capital for
PMHMETD 94.419.142 94.419.142 PMHMETD transactions
Akuisisi entitas sepengendali Acquisition transaction under
tahun 2021 (23.370.339) (23.370.339) common control in 2021
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2022 (1.341) (1.341) in 2022
Akuisisi entitas sepengendali Acquisition transaction under
tahun 2022 (604.474) (604.474) common control in 2022
Provision for bonus share
Cadangan saham bonus yang telah from the previous program
jatuh tempo 210.266 210.266 that had matured
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2023 5.778 5.778 shares in 2023
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2024 27.096 27.096 shares in 2024
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2025 (11.798) (11.798) shares in 2025
Provision for bonus share
Cadangan saham bonus yang telah from the previous program
jatuh tempo 77.770 77.770 that had matured
75.946.195 75.946.195
271
Page 275
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Sebagai realisasi dari Program Rekapitalisasi In line with the realization of the Recapitalization
Bank Umum sesuai Peraturan Pemerintah Program for Commercial Banks in accordance
No. 52 Tahun 1999 tentang “Penambahan with Government Regulation No. 52 Year 1999
Penyertaan Modal Negara Republik Indonesia regarding the “Increase in Investment by the
ke dalam Modal Bank Pemerintah”, Pemerintah Republic of Indonesia in State-Owned Banks”,
telah menetapkan bahwa jumlah kebutuhan the Government determined that the
rekapitalisasi BRI untuk mencapai Kewajiban recapitalization requirement amount of BRI to
Penyediaan Modal Minimum 4% adalah achieve Capital Adequacy Ratio (CAR) of 4%
sebesar Rp29.063.531. Sampai dengan was Rp29,063,531. As of June 30, 2003, the
tanggal 30 Juni 2003, modal dasar dan authorized and issued capital stock of BRI has
ditempatkan BRI belum ditingkatkan dengan not yet been increased by additional capital from
tambahan modal dari program rekapitalisasi the above recapitalization program, therefore,
tersebut, sehingga setoran modal Pemerintah the paid-up capital from the Government of
sebesar Rp29.063.531 dicatat sementara pada Rp29,063,531 was recorded temporarily in
akun “Tambahan Modal Disetor” bersama- “Additional Paid-in Capital” account together with
sama dengan sisa setoran modal Pemerintah the previous balance of paid-up capital of Rp5
sebelumnya sebesar Rp5. from the Government.
Berdasarkan Surat Keputusan Menteri Based on the Decision Letter of the Minister of
Keuangan No. 427/KMK.02/2003 tanggal 30 Finance No. 427/KMK.02/2003 dated
September 2003 jumlah final kebutuhan September 30, 2003, the final recapitalization
rekapitalisasi BRI sebesar Rp29.063.531, requirement of BRI amounted to Rp29,063,531.
dikonversi menjadi modal disetor sebesar The amount of Rp3,272,000 was converted to
Rp3.272.000 dan sisanya sebesar paid-up capital and the remaining balance of
Rp25.791.531 dibukukan sebagai agio saham. Rp25,791,531 was recorded as additional paid-
Selanjutnya, dengan dilaksanakannya kuasi- in capital. Furthermore, with the implementation
reorganisasi oleh BRI, saldo rugi sebelum of the quasi-reorganization by BRI, the
kuasi-reorganisasi pada tanggal 30 Juni 2003 accumulated losses before quasi-reorganization
sebesar Rp24.699.387 dieliminasikan ke agio as of June 30, 2003 amounting to Rp24,699,387
saham, sehingga menghasilkan saldo agio was eliminated against additional paid-in capital,
saham sebesar Rp1.092.149 pada tanggal resulting in additional paid-in capital amounting
30 Juni 2003. to Rp1,092,149 as of June 30, 2003.
Pada tanggal 10 November 2003, BRI telah On November 10, 2003, BRI conducted an IPO
melakukan IPO dengan mengeluarkan by issuing 1,764,705,000 new Series B common
1.764.705.000 lembar Saham Biasa Atas Nama shares with a par value of Rp500 (full amount)
Seri B baru dengan nilai nominal Rp500 (nilai per share at the offering price of Rp875 (full
penuh) per saham dengan harga penawaran amount) per share, resulting in additional paid-in
Rp875 (nilai penuh) per saham sehingga capital as follows:
menghasilkan tambahan agio saham sebagai
berikut:
Jumlah Saham Biasa Atas Nama Seri B Total New Series B Common Shares
baru yang dikeluarkan untuk masyarakat Issued to the Public Under
dalam rangka IPO (lembar saham) (Catatan 1c) 1.764.705.000 the IPO (Shares) (Note 1c)
Agio saham per saham (nilai penuh) 375 Additional paid-in capital per share (full amount)
Total agio saham - sebelum diskon 661.764 Total additional paid-in capital - before discount
Dikurangi Less
- 3% diskon yang diberikan kepada nasabah BRI (2.961) - 3% discount given to BRI customers
- Biaya IPO (69.041) - Cost of IPO
Agio saham dari IPO 589.762 Additional paid-in capital from IPO
272
Page 276
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Transaksi entitas sepengendali Entities under common control transaction
Berdasarkan Akta Jual Beli Saham No. 70 Based on the Deed Sale and Purchase of Shares
tanggal 20 Desember 2018 yang dibuat di No. 70 dated December 20, 2018, of Ashoya
hadapan Ashoya Ratam, S.H., M.Kn., Notaris di Ratam, S.H., M.Kn., PT Bahana Artha Ventura
Jakarta Selatan, PT Bahana Artha Ventura transferred 15,874 shares of BRI Ventura to BRI
telah mengalihkan kepemilikan saham PT BRI (Note 1f) and based on the Deed of Shares
Ventura Investama (BRI Ventures) sebanyak Takeover No. 53 dated December 21, 2018,
15.874 lembar kepada BRI (Catatan 1f), dan made before Masjuki, S.H., a substitute notary of
berdasarkan Akta Pengambilalihan Saham Notary M. Nova Faisal, S.H., M.Kn., PT
No. 53 tanggal 21 Desember 2018 yang dibuat Danareksa (Persero) sold 335,000,000 shares of
di hadapan Masjuki, S.H., notaris pengganti PT Danareksa Sekuritas (Danareksa Sekuritas)
dari M. Nova Faisal, S.H., M.Kn., to BRI (Note 1f).
PT Danareksa (Persero) telah mengalihkan
kepemilikan saham PT Danareksa Sekuritas
(Danareksa Sekuritas), sebanyak 335.000.000
lembar saham kepada BRI (Catatan 1f).
Transaksi jual beli tersebut merupakan These sale and purchase transactions constitute
transaksi kombinasi bisnis entitas sepengendali a business combination of entities under
dimana pemegang saham pengendali (ultimate common control where the ultimate shareholder
shareholder) dari BRI, PT Danareksa (Persero) of BRI, PT Danareksa (Persero) and PT Bahana
dan PT Bahana Artha Ventura adalah Artha Ventura is the Government of the Republic
Pemerintah Republik Indonesia. Oleh karena of Indonesia. Therefore, the transactions are
itu, transaksi tersebut diperlakukan treated based on the pooling of interests method
berdasarkan metode penyatuan kepemilikan in accordance with the Statement of Financial
sesuai dengan Pernyataan Standar Akuntansi Accounting Standarsd (“SFAS”) No. 338,
Keuangan (“PSAK”) No. 338, “Kombinasi Bisnis "Business Combination of Entities Under
Entitas Sepengendali”. Common Control".
Perbedaan antara jumlah imbalan yang The difference between the amount of the
dialihkan dan jumlah tercatat investasi yang considerations transferred and the carrying
diperoleh dari transaksi ini dicatat dalam akun amount of the investment obtained from this
“Tambahan Modal Disetor” pada bagian transaction is recorded in the "additional paid-in
ekuitas, dengan rincian sebagai berikut: capital" account in equity, with details as follows:
Jumlah imbalan Jumlah tercatat Tambahan modal
yang dialihkan/ investasi/ disetor/
Considerations Investment Additional Paid-
transferred Carrying amount in Capital
Danareksa Sekuritas 446.888 366.359 80.529 Danareksa Sekuritas
BRI Ventures 3.090 2.424 666 BRI Ventures
Jumlah 449.978 368.783 81.195 Total
273
Page 277
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Transaksi entitas sepengendali (lanjutan) Entities under common control transaction
(continued)
Berdasarkan Akta Jual Beli Saham No. 47 Based on the Deed of Sale and Purchase of
tanggal 20 Desember 2018 yang dibuat di Shares No. 47 dated December 20, 2018 made
hadapan Masjuki, S.H., Notaris pengganti dari before Masjuki, S.H., Notary substitute for M.
M. Nova Faisal, S.H., M.Kn., PT Danareksa Nova Faisal, S.H., M.Kn., PT Danareksa
(Persero) telah mengalihkan kepemilikan (Persero) has transferred the share ownership of
saham PT Danareksa Investment Management PT Danareksa Investment Management ("DIM")
(“DIM”) sebanyak 10.500.000 lembar saham amounting to 10,500,000 shares to BRI (Note
kepada BRI (Catatan 1f). Atas transaksi ini BRI 1f). For this transaction, BRI has significant
memiliki pengaruh signifikan terhadap DIM influence on DIM so that this transaction is
sehingga transaksi ini dicatat sesuai recorded in accordance with SFAS No. 228,
PSAK No. 228 “Investasi pada Entitas "Investment in Associates", where in the equity
Asosiasi”, dimana dalam metode ekuitas method initial recognition is recognized
pengakuan awal diakui sesuai dengan harga according to the acquisition price which is then
perolehan yang kemudian ditambah atau added or reduced to recognize BRI's share of
dikurangi untuk mengakui bagian BRI atas laba DIM's profit or loss after date of acquisition.
rugi DIM setelah tanggal perolehan.
Kemudian berdasarkan Akta Jual Beli Saham Furthermore, based on the Deed of Sale and
No. 32 tanggal 30 November 2022 yang dibuat Purchase of Shares No. 32 dated November 30,
di hadapan Fathiah Helmi, S.H., Notaris di 2022 made before Fathiah Helmi, S.H., Notary in
Jakarta, PT Danareksa (Persero) telah Jakarta, PT Danareksa (Persero) has
mengalihkan kepemilikan saham PT Danareksa transferred ownership of PT Danareksa
Investment Management (“DIM”) sebanyak Investment Management (“DIM”) shares totaling
9.000.000 lembar saham kepada BRI (Catatan 9,000,000 shares to BRI (Note 1f), so that BRI
1f), sehingga BRI memiliki 19.500.000 lembar owns 19,500,000 shares or equivalent to 65% of
saham atau setara dengan 65% dari total the total outstanding shares of DIM. For this
saham beredar DIM. Atas transaksi ini BRI transaction, BRI obtained control over DIM so
memperoleh pengendalian terhadap DIM that this transaction is a business combination of
sehingga atas transaksi ini merupakan entities under common control and is recorded in
kombinasi bisnis entitas sepengendali dan accordance with SFAS No. 338, "Business
dicatat sesuai PSAK No. 338, “Kombinasi Combinations of Entities under Common
Bisnis Entitas Sepengendali”. Control".
Perbedaan antara jumlah imbalan yang The difference between the amount of
dialihkan dan jumlah tercatat investasi yang consideration transferred and the carrying
diperoleh dari transaksi ini dicatat dalam akun amount of the investment obtained from this
“Tambahan Modal Disetor” pada bagian transaction is recorded in the "Additional Paid-in
ekuitas. Pada tanggal akuisisi di tahun 2022 Capital" account in the equity section. At the
selisih antara jumlah imbalan yang dialihkan acquisition date in 2022, the difference between
dan jumlah tercatat investasi adalah sebesar the amount of consideration transferred and the
Rp604.474. carrying amount of the investment amounted to
Rp604,474.
274
Page 278
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Kehilangan pengendalian atas entitas anak Loss of control over the subsidiary (BRIS)
(BRIS)
Pada tanggal 12 Oktober 2020, PT Bank On October 12, 2020, PT Bank Mandiri (Persero)
Mandiri (Persero) Tbk (Mandiri), PT Bank Tbk (Mandiri), PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk (BRI), PT Bank (Persero) Tbk (BRI), PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk (BNI), PT Bank (Persero) Tbk (BNI), PT Bank Syariah Mandiri
Syariah Mandiri (BSM), PT Bank BRIsyariah (BSM), PT Bank BRIsyariah Tbk (BRIS) and PT
Tbk (BRIS) dan PT Bank BNI Syariah (BNIS) Bank BNI Syariah (BNIS) have signed a
telah menandatangani Conditional Merger Conditional Merger Agreement (CMA) for the
Agreement (CMA) atau Perjanjian purpose of merging BSM, BRIS and BNIS
Penggabungan Bersyarat dalam rangka (Merger Participating Banks).
penggabungan usaha BSM, BRIS dan BNIS
(Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif Based on the CMA, after the effective date of the
penggabungan, PT Bank BRIsyariah Tbk merger, PT Bank BRIsyariah Tbk (BRIS) will
(BRIS) akan menjadi entitas yang menerima become the surviving entity and all shareholders
penggabungan atau surviving entity dan of PT Bank BNI Syariah (BNIS) and PT Bank
seluruh pemegang saham PT Bank BNI Syariah Syariah Mandiri (BSM) will become shareholders
(BNIS) dan PT Bank Syariah Mandiri (BSM) of the entity that accept the merger based on the
akan menjadi pemegang saham dari entitas combined ratio.
yang menerima penggabungan berdasarkan
rasio penggabungan.
Berdasarkan rasio penggabungan kepemilikan Based on the combined ratio of BRI's ownership
BRI atas BSI adalah sebesar 17,29% atau of BSI, it is 17.29% or 7,092,761,655 shares
sebanyak 7.092.761.655 lembar saham senilai worth Rp3,546,381.
Rp3.546.381.
Sejak tanggal 1 Februari 2021, BRI telah Since February 1, 2021, BRI has lost control of
kehilangan pengendalian atas BRIS yang BRIS which has resulted in BRI having to
mengakibatkan BRI harus menghentikan derecognize BRIS' net assets at their carrying
pengakuannya terhadap aset neto BRIS pada amount of Rp909,707 and the carrying amount
nilai tercatatnya sebesar Rp909.707 dan jumlah of any former non-controlling interest in BRIS
tercatat setiap kepentingan non-pengendali when control is lost (including any components
terdahulu kepada BRIS ketika pengendalian of other comprehensive income attributable
hilang (termasuk setiap komponen penghasilan to non-controlling interests) amounting to
komprehensif lain yang diatribusikan pada Rp1,452,824. After that BRI recognized
kepentingan non pengendali) senilai investment in BSI in accordance with the
Rp1.452.824. Setelah itu BRI mengakui combined ratio where the difference between
investasi pada BSI sesuai dengan rasio BRIS's net assets and BSI's investment was
penggabungan dimana selisih antara aset neto recorded as additional paid-in capital of
BRIS dengan investasi BSI dicatat sebagai Rp565,209.
tambahan modal disetor sebesar Rp565.209.
Transaksi penggabungan ini merupakan This merger transaction is a business
transaksi kombinasi bisnis entitas sepengendali combination transaction of entities under
dimana pemegang saham pengendali (ultimate common control in which the ultimate
shareholder) dari BRI, BNI, Mandiri, BSM, BRIS shareholder of BRI, BNI, Mandiri, BSM, BRIS
dan BNIS adalah Pemerintah Republik and BNIS is the Government of the Republic of
Indonesia. Indonesia.
275
Page 279
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Kehilangan pengendalian atas entitas anak Loss of control over the subsidiary (BRIS)
(BRIS) (lanjutan) (continued)
Oleh karena itu, transaksi tersebut diperlakukan Therefore, the transaction is treated based on
berdasarkan metode penyatuan kepemilikan the combined interest method in accordance with
sesuai dengan Pernyataan Standar Akuntansi Statement of Financial Accounting Standards
Keuangan (“PSAK”) No. 338 “Kombinasi Bisnis (“SFAS”) No. 338, “Business Combination of
Entitas Sepengendali”. Entities Under Common Control”.
Perbedaan antara jumlah tercatat investasi The difference between the carrying amount of
sebelumnya dan jumlah tercatat investasi yang the previous investment and the carrying amount
diperoleh dari transaksi ini dicatat dalam akun of the investment obtained from this transaction
“Tambahan Modal Disetor” pada bagian is recorded in the “Additional Paid-in Capital”
ekuitas, dengan rincian sebagai berikut: account in the equity section, with details as
follows:
Jumlah tercatat Jumlah tercatat
investasi investasi
sebelumnya/ akibat merger/ Tambahan modal
Carrying amount Carrying amount disetor/
of previous of investment Additional
investment due to merger paid-in capital
Kepemilikan BRI atas BSI 2.981.172 3.546.381 565.209 BRI ownership of BSI
Penerbitan Saham Baru Additional Capital for PMHMETD transactions
Sesuai dengan RUPS Luar Biasa pada tanggal In accordance with the Extraordinary General
22 Juli 2021, seperti yang telah diungkapkan Meeting of Shareholders on July 22, 2021, as
dalam Akta No. 61 Notaris Fathiah Helmi, S.H., disclosed in the Deed No. 61 of Notary Fathiah
pemegang saham menyetujui BRI menerbitkan Helmi, S.H., the shareholders approved the
saham baru dalam rangka penambahan modal company issues new shares in connection with
melalui mekanisme Penambahan Modal the issuance of Additional Capital with
dengan Hak Memesan Efek Terlebih Dahulu I Preemptive Rights I (PMHMETD I) mechanism.
(PMHMETD I).
PMHMETD I tersebut telah memperoleh Additional Capital with Preemptive Rights I has
Pernyataan Efektif dari Otoritas Jasa Keuangan received an effective statement from the
(“OJK”) pada tanggal 30 Agustus 2021. Financial Services Authority ("OJK") on August
Pemerintah Republik Indonesia, selaku 30, 2021. The Government of the Republic of
pemegang saham pengendali Perseroan Indonesia, as the controlling shareholder of the
mengambil bagian atas seluruh Hak Memesan Company, takes part to all Preemptive Rights to
Efek Terlebih Dahulu (HMETD) yang menjadi which it is entitled by conducting Inbreng on
haknya dengan melakukan Inbreng atas saham shares owned by the Government's shares in
milik Pemerintah pada Pegadaian dan PNM Pegadaian and PNM to BRI as follows:
kepada BRI adalah sebagai berikut:
a. 6.249.999 saham Seri B atau mewakili a. 6,249,999 Series B shares or representing
99,99% dari seluruh modal ditempatkan 99.99% of the issued and fully paid capital
dan disetor penuh dalam Pegadaian; in Pegadaian;
b. 3.799.999 saham Seri B atau mewakili b. 3,799,999 Series B shares or representing
99,99% dari seluruh modal ditempatkan 99.99% of the issued and fully paid capital
dan disetor penuh dalam PNM. in PNM.
276
Page 280
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Penerbitan Saham Baru (lanjutan) Additional Capital for PMHMETD transactions
(continued)
Transaksi inbreng tersebut sesuai Akta The inbreng transaction is in accordance with the
Pengalihan Hak Atas Saham Republik Deed of Transfer of Rights to Shares of the
Indonesia atas Perusahaan Perseroan Republic of Indonesia for both the Company
(Persero) PT Pegadaian, Perusahaan (Persero) PT Pegadaian, and PT Permodalan
Perseroan (Persero) PT Permodalan Nasional Nasional Madani and in relation to the assitional
Madani untuk dan dalam rangka Penambahan investment in the company (Persero) PT Bank
Penyertaan Negara Republik Indonesia Dalam Rakyat Indonesia Tbk by the Republic of
Penyertaan Modal Perusahaan Perseroan Indonesia No. 13 dated September 13, 2021,
(Persero) PT Bank Rakyat Indonesia Tbk Notary Fathiah Helmi, S.H., for the Inbreng
No. 13 tanggal 13 September 2021, Notaris Transaction is a business combination
Fathiah Helmi, S.H., atas Transaksi inbreng transaction of entities under common control in
tersebut merupakan transaksi kombinasi bisnis which the ultimate shareholder of BRI,
entitas sepengendali dimana pemegang saham PT Pegadaian (Persero) and PT Permodalan
pengendali (ultimate shareholder) dari BRI, Nasional Madani is the Government of the
PT Pegadaian (Persero) dan PT Permodalan Republic of Indonesia. Therefore, the transaction
Nasional Madani adalah Pemerintah Republik is treated based on the pooling of interest
Indonesia. Oleh karena itu, transaksi tersebut method in accordance with Statement of
diperlakukan berdasarkan metode penyatuan Financial Accounting Standards (“SFAS”) No.
kepemilikan sesuai dengan Pernyataan 338, “Business Combination of Entities Under
Standar Akuntansi Keuangan (“PSAK”) Common Control”.
No. 338, “Kombinasi Bisnis Entitas
Sepengendali”.
Perbedaan antara jumlah imbalan yang The difference between the nominal of
dialihkan dan jumlah tercatat investasi yang investment and carrying amount of investment
diperoleh dari transaksi ini dicatat dalam akun from this transaction is recorded in “Additional
“Tambahan Modal Disetor” pada bagian paid-in capital” in equity section as follows:
ekuitas, dengan rincian sebagai berikut:
Jumlah tercatat Jumlah tercatat
investasi investasi
sebelumnya/ akibat merger/ Tambahan modal
Carrying amount Carrying amount disetor/
of previous of investment Additional
investment due to merger paid-in capital
PNM 6.100.068 6.073.819 26.249 PNM
Pegadaian 48.670.528 25.326.438 23.344.090 Pegadaian
Jumlah 54.770.596 31.400.257 23.370.339 Total
Jumlah imbalan yang dialihkan sesuai dengan The nominal amount of investment transferred is
hasil nilai wajar dari Kantor Jasa Penilai Publik in accordance with the fair value result
(KJPP) Suwendho Rinaldy dan Rekan, from the External Independent Appraisal (KJPP)
sesuai dengan laporan No. 00244/2.0059- Suwendho Rinaldy and Partners, in accordance
02/BS/07/0242/1/VI/2021 tanggal 30 Juni 2021 with report No. 00244/2.0059-02/BS/07/0242/1/
dan No. 00245/2.0059-02/BS/07/0242/1/VI/ VI/2021 dated June 30, 2021 and No. 00245/
2021 tanggal 30 Juni 2021. 2.0059-02/BS/07/0242/1/VI/2021 dated June 30,
2021.
277
Page 281
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Penerbitan Saham Baru (lanjutan) Additional Capital for PMHMETD transactions
(continued)
Atas PMHMETD I meningkatkan modal dan The PMHMETD I increased the issued and fully
disetor penuh sebanyak 28.213.191.604 paid capital of 28,213,191,604 shares or
lembar saham atau sebesar Rp1.410.659, yang Rp1,410,659, consisting of the Government
terdiri dari inbreng Pemerintah sebanyak inbreng shares totaling 16,108,998,710 shares
16.108.998.710 lembar saham atau or Rp805,450 and the public as many as
sebesar Rp805.450 dan publik sebanyak 12,104,192,894 shares or Rp605,210, which
12.104.192.894 lembar saham atau sebesar resulted in an increase in additional paid-in
Rp605.210, yang mengakibatkan kenaikan capital of Rp94,419,142 (after deducting
tambahan modal disetor sebesar Rp94.419.142 emission costs).
(setelah dikurangi oleh biaya emisi).
c. Selisih Kurs karena Penjabaran Laporan c. Differences Arising from Translation of Foreign
Keuangan dalam Mata Uang Asing Currency Financial Statements
Akun ini merupakan selisih kurs yang timbul This account represents the exchange rate
karena penjabaran laporan keuangan BRI differences arising from the translation of the
Kantor Cabang/Perwakilan luar negeri financial statements of BRI overseas
(Cayman Islands, New York, Hong Kong, branches/representative office (Cayman Islands,
Singapura, Timor-Leste dan Taipei) dan entitas New York, Hong Kong, Singapore, Timor-Leste,
anak dalam mata uang Dolar Amerika Serikat, and Taipei) and subsidiaries with functional
Dolar Hong Kong, Dolar Singapura dan Dolar currency of United States Dollar, Hong Kong
Taiwan Baru ke dalam mata uang Rupiah Dollar, Singaporean Dollar, and New Taiwanese
(Catatan 2ai). Dollar into Rupiah (Note 2ai).
d. Pembagian Laba d. Distribution of Net Income
Dalam RUPS Tahunan BRI tanggal 24 Maret In the Annual General Meetings of BRI’s
2025 dan 1 Maret 2024 pemegang saham Shareholders held on March 24, 2025 and March
menyetujui pembagian dividen dari laba tahun 1, 2024, the Shareholders agreed to distribute
berjalan untuk tahun yang berakhir pada dividend from net income for the years ended
Tanggal-tanggal 31 Desember 2024 dan December 31, 2024 and 2023 are as follows:
2023 dengan rincian sebagai berikut:
Laba tahun berjalan/
Income for the year
Untuk tahun yang berakhir
pada Tanggal 31 Desember
ended December 31,
2024 2023
Pembagian laba untuk dividen 51.726.772 48.102.283 Profit distribution for dividends
Berdasarkan Perubahan Anggaran Dasar Based on the Amendment to the Articles of
dalam Akta Notaris Fathiah Helmi, S.H., No. 31 Association in Notarial Deed of Fathiah Helmi,
tanggal 22 April 2024 yang menyatakan bahwa S.H., No. 31 dated April 22, 2024, which states
Perseroan dapat membagikan Dividen Interim that the Company may distribute Interim
berdasarkan keputusan Direksi setelah Dividends based on a resolution of the Board of
memperoleh persetujuan Dewan Komisaris Directors after obtaining approval from the Board
dan/atau apabila diminta oleh Pemegang of Commissioners and/or upon request from
Saham yang mewakili paling sedikit 1/10 (satu Shareholders representing at least 1/10 (one-
per sepuluh) bagian dari saham yang telah tenth) of the issued shares, provided that such
dikeluarkan dan telah mendapatkan distribution has been approved by the Board of
persetujuan Dewan Komisaris. Commissioners.
278
Page 282
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
d. Pembagian Laba (lanjutan) d. Distribution of Net Income (continued)
Pembagian dividen interim BRI tahun buku The distribution of BRI’s interim dividend for the
2025 sesuai dengan Surat Persetujuan 2025 financial year, in accordance with Approval
No. R.153-KOM/12/2025 tanggal 15 Desember Letter No. R.153-KOM/12/2025 dated December
2025, disetujui sebesar Rp137 per lembar 15, 2025, has been approved at Rp137 per
saham atau sebesar Rp20.632.255. share, amounting to Rp20.632.255.
Pembagian dividen interim BRI tahun buku The distribution of BRI’s interim dividend for the
2024 sesuai dengan Surat Persetujuan 2024 financial year, in accordance with Approval
No. R.128-KOM/12/2024 tanggal 12 Desember Letter No. R.128-KOM/12/2024 dated December
2024, disetujui sebesar Rp135 per lembar 12, 2024, has been approved at Rp135 per
saham atau sebesar Rp20.337.632. share, amounting to Rp20,337,632.
e. Reklasifikasi Saldo Laba - Telah Ditentukan e. Reclassification of Appropriated Retained
Penggunaannya Earnings
Dalam rangka menjaga struktur In order to maintain its capital structure, BRI has
permodalannya, BRI telah melakukan reclassified its appropriated retained earnings
reklasifikasi saldo laba yang telah ditentukan into unappropriated retained earnings amounting
penggunaannya (cadangan tujuan) ke saldo to Rp15,093,056 in 2016. This is in accordance
laba yang belum ditentukan penggunaannya with the implementation of the Financial Services
sebesar Rp15.093.056 pada tahun 2016. Hal ini Authority Regulation (POJK)
dilakukan sehubungan dengan penerapan No. 34/POJK.03/2016 dated September 26,
Peraturan Otoritas Jasa Keuangan (POJK) 2016 regarding ”Amendment to POJK
No. 34/POJK.03/2016 pada tanggal No. 11/POJK.03/2016 regarding Minimum
26 September 2016 tentang ”Perubahan atas Capital Adequacy Requirement for Commercial
POJK No. 11/POJK.03/2016 tentang Kewajiban Banks”.
Penyediaan Modal Minimum Bank Umum”.
f. Saham bonus BRI f. BRI Bonus Shares
Dalam rangka meningkatkan produktivitas dan In order to increase productivity and create
menciptakan sense of belonging terhadap a sense of belonging to the company and provide
perusahaan dan memberikan insentif jangka long-term incentives for workers to achieve
panjang kepada pekerja untuk mencapai target predetermined targets, BRI management
yang telah ditetapkan, Manajemen BRI decided to provide a share ownership bonus
memutuskan untuk memberikan program program for workers in the form of Employee
bonus kepemilikan saham bagi pekerja dalam Stock Allocation (ESA) program.
program Employee Stock Allocation (ESA).
Alokasi saham diberikan kepada masing- Share allocation is given to each worker based
masing pekerja berdasarkan kinerja individu on individual and company performance.
dan perusahaan.
279
Page 283
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
f. Saham bonus BRI (lanjutan) f. BRI Bonus Shares (continued)
Sesuai surat Direksi No. B.0016-DIR/HCS/ In accordance with the Board of Directors' letter
01/2023 tanggal 2 Januari 2023, BRI kembali No. B.0016-DIR/HCS/01/2023 dated January 2,
melaksanakan program ESA dimana tanggal 2023, BRI is re-implementing the ESA program
pemberian alokasi hak saham atau tanggal where the share rights allocation date or grant
grant pada 2 Januari 2023, dengan akhir date is January 2, 2023, with the end of the
periode vesting pada 31 Desember 2024. vesting period on December 31, 2024.
Nilai wajar dari ESA pada saat pemberian The fair value of ESA at the time of grant on
pada tanggal 2 Januari 2023 sebesar January 2, 2023 was Rp406,008. The fair value
Rp406.008. Nilai wajar ESA diamortisasi of ESA is amortized over the vesting period and
selama masa vesting dan diakui dalam laba rugi recognized in consolidated profit or loss and
dan penghasilan komprehensif lain other comprehensive income, while the
konsolidasian, sedangkan akumulasi biaya accumulated costs over the vesting period are
selama periode vesting diakui dalam ekuitas. recognized in equity.
Biaya ESA yang diakui dalam laba rugi dan ESA costs recognized in consolidated profit or
penghasilan komprehensif lain konsolidasian loss and other comprehensive income for the
untuk Periode Tiga Bulan yang Berakhir pada three-month period ended March 31, 2026 and
Tanggal 31 Maret 2026 dan 2025 sebesar 2025 amounted to RpNihil and Rp1,194.
RpNihil dan Rp1.194.
Per 31 Desember 2023, cadangan saham As of December 31, 2023, bonus share reserves
bonus dari program sebelumnya yang telah from the previous program that had matured
jatuh tempo sebesar Rp210.266 yang amounted to Rp210,266 which resulted in an
mengakibatkan kenaikan tambahan modal additional increase in paid-in capital.
disetor.
Sesuai surat Direksi No. B.1234-DIR/HCS/ In accordance with the Board of Directors' letter
03/2026 tanggal 17 Maret 2026, BRI No. B.1234-DIR/HCS/03/2026 dated March 17,
melaksanakan program Pembayaran Bonus 2026, BRI is implementing Bonus Payment
bentuk saham dimana tanggal distribusi alokasi program in the form of shares where the
hak saham mulai tanggal 22 April 2026. distribution date for the allocation of share rights
starts on April 22, 2026.
Nilai wajar dari program tersebut pada saat The fair value of the program at the time of grant
pemberian sebesar Rp448.354 yang diakui was Rp448,354 which was recognized in
dalam laba rugi dan penghasilan komprehensif consolidated profit or loss and other
lain konsolidasian. comprehensive income.
Selain program ESA bagi pekerja, terdapat juga Apart from the ESA program for employees,
program Long Term Incentives (LTI) yang there is also a Long Term Incentives (LTI)
ditujukan kepada direksi dan komisaris non program aimed at BRI's non-independent
independen BRI dimana tanggal pemberian directors and commissioners where the
alokasi hak saham atau tanggal grant masing- allocation date for share rights or grant date are
masing pada 15 Desember 2023 (LTI 2023) dan December 15, 2023 (LTI 2023) and December
23 Desember 2022 (LTI 2022), dengan 23, 2022 (LTI 2022), with taking into holding
memperhatikan ketentuan holding period untuk period for each program.
masing-masing program.
280
Page 284
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
f. Saham bonus BRI (lanjutan) f. BRI Bonus Shares (continued)
Nilai wajar dari LTI pada saat pemberian pada The fair value of LTI at the time of grant on
tanggal 15 Desember 2023 dan 23 Desember December 15, 2023 and December 23, 2022
2022 masing-masing sebesar Rp211.117 dan amounted Rp211,117 and Rp141,438,
Rp141.438. Nilai wajar LTI diamortisasi selama respectively. The fair value of LTI is amortized
masa vesting dan diakui dalam laba rugi dan over the vesting period and recognized in
penghasilan komprehensif lain konsolidasian, consolidated profit or loss and other
sedangkan akumulasi biaya selama periode comprehensive income, while the accumulated
vesting diakui dalam ekuitas. costs over the vesting period are recognized in
equity.
Biaya LTI yang diakui dalam laba rugi dan LTI costs recognized in consolidated profit or
penghasilan komprehensif lain konsolidasian loss and other comprehensive income for the
untuk Periode Tiga Bulan yang Berakhir pada three-month period ended March 31, 2026 and
Tanggal 31 Maret 2026 dan 2025 masing- 2025 amounted to Rp23,458 and RpNihil,
masing sebesar Rp23.458 dan RpNihil. respectively.
Berdasarkan Surat Menteri Badan Usaha Milik According to the letter of the Minister of State-
Negara (BUMN) Republik Indonesia No.SR- Owned Enterprises (BUMN) No.SR-
198/MBU/04/2024, tanggal 3 April 2024, 198/MBU/04/2024, dated April 3, 2024, the
Menteri BUMN telah menetapkan besarnya minister has determined the amount of
jumlah tantiem untuk Direksi dan Dewan remuneration for Board Directors and Board of
Komisaris atas kinerja tahun buku 2023, Commisioners for the performance of fiscal year
dimana atas bagian 20% dari jumlah tantiem 2023, which is 20% of the total of remuneration
tersebut harus ditangguhkan selama 3 (tiga) must be deferred for 3 (three) years or the end of
tahun atau sampai berakhir masa jabatannya the term of office to be paid in the form of shares
dan pembayaran dalam bentuk saham untuk for Board of Directors and non Independent
Direksi dan Dewan Komisaris Non Independen Board of Commissioners, as well as in the form
serta dalam bentuk tunai bagi Komisaris of cash for Independent Commissioners.
Independen.
g. Perubahan proporsi kepemilikan oleh g. Changes in the proportion of ownership by
kepentingan non-pengendali di PT Asuransi non-controlling interests in PT Asuransi BRI Life
BRI Life (BRI Life) (BRI Life)
Perubahan proporsi ekuitas yang dimiliki oleh Change in the proportion of equity held by non-
kepentingan non-pengendali sesuai dengan controlling interests based on the Shareholders
Perjanjian Pemegang Saham tanggal 2 Maret Agreement dated March 2, 2021 (Note 1f), BRI
2021 (Catatan 1f), BRI menyesuaikan jumlah adjusted the carrying amount of controlling and
tercatat kepentingan pengendalian dan non-controlling interests to reflect changes of
kepentingan non-pengendalian untuk ownership in BRI Life. The difference between
mencerminkan perubahan kepemilikan dalam the adjusted carrying amount of the
BRI Life. Perbedaan antara jumlah tercatat non-controlling interest and the fair value of the
kepentingan non-pengendali yang disesuaikan benefits received by BRI is recognized directly in
dan nilai wajar imbalan yang diterima BRI diakui equity, namely in the “Impact of transactions with
secara langsung dalam ekuitas yaitu pada akun non-controlling” account amounting to
‘’Dampak Transaksi Dengan Kepentingan Rp1,758,580.
Non-Pengendali’’ sebesar Rp1.758.580.
281
Page 285
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
h. Kepentingan non-pengendali h. Non-controlling interest
Berikut di bawah ini adalah rincian dari Below are the details of non-controlling interests:
kepentingan non-pengendali:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Kepentingan non-pengendali Non-controlling interests
PT Asuransi BRI Life 5.855.774 5.915.092 PT Asuransi BRI Life
PT Bank Raya Indonesia Tbk 402.764 411.154 PT Bank Raya Indonesia Tbk
PT BRI Asuransi Indonesia 275.417 264.047 PT BRI Asuransi Indonesia
PT BRI Danareksa Sekuritas 186.625 179.340 PT BRI Danareksa Sekuritas
PT BRI Manajemen Investasi 98.442 96.077 PT BRI Manajemen Investasi
PT Permodalan Nasional Madani 27.710 30.777 PT Permodalan Nasional Madani
PT Pegadaian 9.932 9.246 PT Pegadaian
PT BRI Multifinance Indonesia 1.851 1.816 PT BRI Multifinance Indonesia
PT BRI Ventura Investama 11 27 PT BRI Ventura Investama
Total 6.858.526 6.907.576 Total
i. Pengalihan Sebagian saham Seri B milik i. Partially Transfer of Series B Shares owned by
Negara Republik Indonesia kepada Indonesia the Republic of Indonesia to the Indonesia
Investment Authority Investment Authority
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the
Indonesia No. 111 Tahun 2021 tentang Republic of Indonesia No. 111 year 2021
Penambahan Penyertaan Modal Negara regarding the Addition of the State Equity
Republik Indonesia ke dalam Modal Lembaga Participation of the Republic of Indonesia into the
Pengelola Investasi telah ditetapkan Capital of the Investment Management
penambahan penyertaan modal negara kepada Institution, it has been stipulated of the addition
Lembaga Pengelola Investasi (dalam hal ini of the state's equity participation to the
Indonesia Investment Authority). Penambahan Investment Management Institution (in this case
penyertaan modal tersebut berasal dari the Indonesia Investment Authority). The
pengalihan saham seri B milik Negara Republik additional capital participation comes from the
Indonesia pada BRI. transfer of BRI series B shares owned by the
Republic of Indonesia to BRI.
Selanjutnya sesuai dengan Akta Notaris No. 33 Subsequently, in accordance with the Notarial
Tentang Perjanjian Pengalihan Hak atas Deed No. 33 regarding the Agreement on the
Saham Negara Republik Indonesia pada Transfer of Rights to the Shares of the Republic
Perusahaan Perseroan (Persero) PT Bank of Indonesia in PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk kepada dan (Persero) Tbk, to and in the context of the
Dalam Rangka Penambahan Penyertaan addition of the State Equity Participation of the
Modal Negara Republik Indonesia ke dalam Republic of Indonesia into the Capital of the
Modal Lembaga Pengelola Investasi yang Investment Management Institution made by
dibuat oleh Notaris Fathiah Helmi, S.H. Notary Fathiah Helmi, S.H. The partial transfer of
Pengalihan Sebagian saham seri B milik series B shares belonging to the Republic of
Negara Republik Indonesia pada BRI kepada Indonesia in BRI to the Indonesia Investment
Indonesia Investment Authority telah efektif Authority has been effective upon the signing of
setelah ditandatanganinya Akta tersebut pada the Deed on December 23, 2021.
tanggal 23 Desember 2021.
Pengalihan sebagian saham seri B milik Negara The transfer of part of the series B shares owned
Republik Indonesia pada BRI kepada Indonesia by the Republic of Indonesia in BRI to the
Investment Authority sejumlah 5.498.021.834 Indonesia Investment Authority amounted to
lembar saham atau sebesar 3,63%, sehingga 5,498,021,834 shares or 3.63%, so that the
saham seri B milik Negara Republik Indonesia series B shares owned by the Republic of
pada BRI menjadi sejumlah 80.610.976.875 Indonesia in BRI amounting to 80,610,976,875
lembar saham atau 53,19%. shares or 53.19%.
282
Page 286
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
j. Pengalihan Sebagian saham Seri B milik j. Partially Transfer of Series B Shares owned by
Negara Republik Indonesia kepada PT Biro the Republic of Indonesia to the PT Biro
Klasifikasi Indonesia (Persero) Klasifikasi Indonesia (Persero)
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the
Indonesia No. 15 Tahun 2025 Penambahan Republic of Indonesia No. 15 year 2025
Penyertaan Modal Negara RI ke dalam Modal regarding Republic of Indonesia Additional State
Saham Perusahaan Perseroan (Persero) Participation into Share Capital of PT Biro
PT Biro Klasifikasi Indonesia (Persero) untuk Klasifikasi Indonesia (Persero) for The
Pendirian Holding Operasional. Penambahan Establishment of Operational Holding. The
penyertaan modal tersebut berasal dari additional capital participation comes from the
pengalihan saham seri B milik Negara Republik transfer of BRI series B shares owned by the
Indonesia pada BRI. Republic of Indonesia to BRI.
Selanjutnya sesuai dengan Akta Notaris No. Subsequently, in accordance with the Notarial
121 Tentang Penyertaan Saham dengan Deed No. 121 regarding the share participation
Pemasukan Dalam Perseroan Terbatas yang through inclusion in limited liability company
dibuat oleh Notaris Jose Dima Satria S.H., made by Notary Jose Dimas Satria S.H., M.Kn.,
M.Kn., pengalihan seluruh saham seri B milik the transfer of all series B shares belonging to
Negara Republik Indonesia pada BRI kepada the Republic of Indonesia in BRI to PT Biro
PT Biro Klasifikasi Indonesia (Persero) telah Klasifikasi Indonesia (Persero) has been
efektif setelah ditandatanganinya akta tersebut effective upon the signing of the Deed on March
pada tanggal 22 Maret 2025. 22, 2025.
Pengalihan saham seri B milik Negara Republik The transfer of the series B shares owned by the
Indonesia pada BRI kepada PT Biro Klasifikasi Republic of Indonesia in BRI to the PT Biro
Indonesia (Persero) (pada tanggal 5 Juni 2025 Klasifikasi Indonesia (Persero) (on June 5, 2025
berganti nama menjadi PT Danantara Asset changed its name to PT Danantara Asset
Management (Persero)) sejumlah Management (Persero)) amounted to
80.610.976.875 lembar saham atau sebesar 80,610,976,875 shares or 53.19%.
53,19%.
k. Pengalihan sebagian saham Seri B PT k. Partially Transfer of Series B shares of PT
Danantara Asset Management (Persero) Danantara Asset Management (Persero) to the
kepada Negara Republik Indonesia melalui Republic of Indonesia through the State-Owned
Badan Pengaturan Badan Usaha Milik Negara Enterprises Regulatory Agency (BP BUMN)
(BP BUMN)
Berdasarkan Surat Keterangan Komposisi Based on the Shareholder Composition
Pemegang Saham No. DE/I/26-275 tanggal Statement Letter No. DE/I/26-275 dated
7 Januari 2026 dari Datindo Entrycom selaku January 7, 2026 from Datindo Entrycom as
Biro Administrasi Efek BRI, pada tanggal 5 BRI's Securities Administration Bureau, on
Januari 2026 telah dilakukan pengalihan January 5, 2026, partially transfer of series B
sebagian kepemilikan saham Seri B BRI milik shares owned by PT Danantara Asset
PT Danantara Asset Management (Persero) Management (Persero) (“DAM”) to the Republic
(”DAM”) kepada Negara Republik Indonesia of Indonesia through the State-Owned
(”RI”) melalui Badan Pengaturan Badan Usaha Enterprises Regulatory Agency of the Republic
Milik Negara Republik Indonesia. Transaksi of Indonesia. The transfer transaction involved
pengalihan tersebut sebesar 806.109.769 806,109,769 Series B shares of BRI, or 0.53%
Saham Seri B BRI atau 0,53% (nol koma lima (zero point fifty-three percent) of BRI's total
puluh tiga persen) dari seluruh saham yang issued and fully paid-up shares, pursuant to the
telah dikeluarkan dan disetor penuh Perseroan Agreement on the Transfer of State-Owned
berdasarkan Perjanjian Pengalihan Saham Milik Shares in the Form of Series B Shares in State-
Negara RI Berupa Saham Seri B BUMN kepada Owned Enterprises to the State-Owned
Badan Pengaturan Badan Usaha Milik Negara Enterprise Regulatory Agency No. PERJ-
Nomor PERJ-1/BPU/01/2026 dan Nomor 1/BPU/01/2026 and No. LGL1.001/PERJ/DI-
LGL1.001/PERJ/DI-DAM.DO/2026 tanggal DAM.DO/2026 dated January 5, 2026.
5 Januari 2026.
283
Page 287
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
k. Pengalihan sebagian saham Seri B PT k. Partially Transfer of Series B shares of PT
Danantara Asset Management (Persero) Danantara Asset Management (Persero) to the
kepada Negara Republik Indonesia melalui Republic of Indonesia through the State-Owned
Badan Pengaturan Badan Usaha Milik Negara Enterprises Regulatory Agency (BP BUMN)
(BP BUMN) (lanjutan) (continued)
Negara RI merupakan Pemegang Saham The Republic of Indonesia is the Company's
Pengendali Perseroan (Ultimate Beneficial Controlling Shareholder (Ultimate Beneficial
Owner) dengan kepemilikan 1 lembar saham Owner), owning 1 Series A Dwiwarna share with
Seri A Dwiwarna dengan hak istimewa dan special rights, 806,109,769 Series B shares
806.109.769 saham Seri B melalui BP BUMN, through BP BUMN, and 79,804,867,107 Series
serta kepemilikan 79.804.867.107 saham Seri B B shares through PT DAM
melalui PT DAM.
Pelaksanaan pengalihan saham tersebut The share transfer is in compliance with Law No.
merupakan pemenuhan UU No. 16 Tahun 2025 16 of 2025 concerning the Fourth Amendment to
tentang Perubahan Keempat atas UU No. 19 Law No. 19 of 2003 concerning State-Owned
Tahun 2003 tentang Badan Usaha Milik Negara Enterprises dated October 6, 2025. The transfer
tanggal 6 Oktober 2025. Pengalihan tersebut does not affect the operational activities, legal
tidak mempengaruhi kegiatan operasional, financial conditions, and business continuity of
hukum kondisi keuangan, dan kelangsungan the BRI.
usaha BRI.
32. PENDAPATAN BUNGA DAN SYARIAH 32. INTEREST AND SHARIA INCOME
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Pendapatan bunga diperoleh dari: Interest income are derived from:
Rupiah Rupiah
Kredit yang diberikan Loan
Mikro 26.311.645 23.863.759 Micro
Ritel 11.940.668 12.185.515 Retail
Korporasi 3.704.666 2.304.709 Corporate
Piutang sewa pembiayaan 124.920 216.010 Finance lease receivables
Efek-efek Securities
Nilai wajar melalui laba rugi Fair value through profit or loss
Obligasi Pemerintah 53.107 275.936 Government Bonds
Obligasi 22.440 51.357 Bonds
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive Income
Obligasi Pemerintah 851.764 820.139 Government Bonds
Sertifikat Bank Indonesia 189.679 225.700 Bank Indonesia Certificate
Obligasi 181.056 131.934 Bonds
Medium-Term Note 1.778 5.153 Medium-Term Note
Negotiable Certificate of Deposit 1.598 - Negotiable Certificate of Deposit
Biaya perolehan diamortisasi Amortized Costs
Obligasi Pemerintah 1.896.496 1.345.314 Government Bonds
Obligasi 22.488 22.780 Bonds
Medium-Term Note 273 273 Medium-Term Note
Sertifikat Bank Indonesia - 3.492 Bank Indonesia Certificate
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 52.789 229.101 agreement to resell
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial instruments
Deposit Facility/Term Deposit 8.162 122.510 Deposit Facility/Term Deposit
Inter-bank call money 3.540 34.864 Inter-bank call money
Lain-lain 195.530 186.694 Others
284
Page 288
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PENDAPATAN BUNGA DAN SYARIAH (lanjutan) 32. INTEREST AND SHARIA INCOME (continued)
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Pendapatan bunga diperoleh dari: Interest income are derived from:
(lanjutan) (continued)
Rupiah (lanjutan) Rupiah (continued)
Wesel Ekspor dan Tagihan Lainnya 333.101 376.457 Export Bills and Other Receivables
Giro pada Bank Indonesia 1.401 - Current accounts with Bank Indonesia
Lain-lain 498.607 455.856 Others
46.395.708 42.857.553
Mata uang asing Foreign currency
Kredit yang diberikan Loan
Korporasi 1.521.021 1.739.809 Corporate
Ritel 36.841 22.015 Retail
Piutang sewa pembiayaan - 47 Finance lease receivables
Efek-efek Securities
Nilai wajar melalui laba rugi Fair value through profit or loss
Obligasi Pemerintah 21.877 9.909 Government Bonds
Obligasi 2 13 Bonds
Nilai wajar melalui penghasilan Fair value through Other
komprehensif lain Comprehensive Income
Obligasi Pemerintah 264.403 242.305 Government Bonds
Obligasi 80.694 87.955 Bonds
Sertifikat Bank Indonesia 102.209 80.202 Bank Indonesia Certificate
Negotiable Certificate of Deposit 210 55 Negotiable Certificate of Deposit
Biaya perolehan diamortisasi Amortized Costs
Obligasi Pemerintah 108.621 142.049 Government Bonds
Obligasi 2.647 3.149 Bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 5.041 agreement to resell
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial instruments
Deposit Facility/Term Deposit 21.007 419.535 Deposit Facility/Term Deposit
Inter-bank call money 66.948 166.601 Inter-bank call money
Lain-lain 60.982 130.774 Others
Wesel Ekspor dan Tagihan Lainnya 217.653 252.753 Export Bills and Other Receivables
Giro pada Bank Indonesia 35 37 Current accounts with Bank Indonesia
Lain-lain 232.783 218.275 Others
2.737.933 3.520.524
Total Pendapatan Bunga 49.133.641 46.378.077 Total Interest Income
Pendapatan syariah diperoleh dari: Sharia income are derived from:
Rupiah Rupiah
Murabahah 2.371.442 2.511.857 Murabahah
Mudharabah 1.331.003 978.747 Mudharabah
Ujrah 1.938 2.083 Ujrah
Total Pendapatan Syariah 3.704.383 3.492.687 Total Sharia Income
Total 52.838.024 49.870.764 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
285
Page 289
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. BEBAN BUNGA DAN SYARIAH 33. INTEREST AND SHARIA EXPENSES
Akun ini merupakan beban bunga dan syariah atas: This account represents interest and sharia
expense on:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Rupiah Rupiah
Deposito berjangka 4.567.185 5.991.518 Time Deposits
Giro 1.881.519 2.417.577 Demand Deposits
Pinjaman yang diterima 1.481.396 1.093.355 Fund borrowings
Tabungan 665.977 443.935 Saving Deposits
Efek yang dijual dengan Securities sold under
janji dibeli kembali 287.494 437.360 agreement to repurchase
Surat berharga yang diterbitkan 492.223 419.372 Marketable securities issued
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 60.794 66.538 and other financial institutions
Pinjaman Subordinasi 1.750 9.085 Subordinated loans
Lain-lain 855.009 823.703 Others
10.293.347 11.702.443
Mata uang asing Foreign currency
Giro 1.097.756 850.503 Demand Deposits
Pinjaman yang diterima 339.411 495.310 Fund borrowings
Deposito berjangka 349.391 457.754 Time Deposits
Efek yang dijual dengan Securities sold under
janji dibeli kembali 46.204 58.848 agreement to repurchase
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 77.251 28.418 and other financial institutions
Tabungan 4.450 2.429 Saving Deposits
Surat berharga yang diterbitkan - 22.487 Marketable securities issued
Lain-lain 57.486 65.879 Others
1.971.949 1.981.628
Total beban bunga 12.265.296 13.684.071 Total interest expense
Beban syariah 417.696 302.295 Sharia expense
Total 12.682.992 13.986.366 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
286
Page 290
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. BEBAN PENYISIHAN KERUGIAN PENURUNAN 34. PROVISION FOR IMPAIRMENT LOSSES ON
NILAI ATAS ASET KEUANGAN – NETO FINANCIAL ASSETS - NET
Akun ini merupakan beban/(pembalikan) penyisihan This account represents provision for/(reversal of)
kerugian penurunan nilai atas aset keuangan impairment losses on financial assets as follows:
sebagai berikut:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Kredit yang diberikan (Catatan 11d) 11.965.049 11.369.775 Loans (Note 11d)
Pinjaman Syariah (Catatan 12) 434.562 604.001 Sharia loans (Note 12)
Efek-efek (Catatan 7g) 128.359 82.282 Securities (Note 7g)
Piutang sewa pembiayaan (Catatan 13c) 29.073 38.710 Finance Lease receivables (Note 13c)
Current accounts with
Giro pada Bank lain (Catatan 5c) 12.774 10.331 Other Banks (Note 5c)
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan lembaga keuangan lain (Catatan 6c) (1.107) 590 other financial institutions (Note 6c)
Tagihan Akseptasi (Catatan 14c) (21.803) 272.263 Acceptances Receivables (Note 14c)
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
(Catatan 8c) (224.885) 252.552 (Note 8c)
Lain-lain 284 8.069 Other
Total 12.322.306 12.638.573 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
35. BEBAN TENAGA KERJA DAN TUNJANGAN 35. SALARIES AND EMPLOYEE BENEFIT
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Gaji, upah dan tunjangan 6.431.414 7.416.832 Salaries, wages and allowances
Bonus, insentif dan tantiem 2.727.584 1.072.634 Bonuses, incentives and tantiem
Program bagi pekerja (Catatan 42) 884.278 920.095 Employees program (Note 42)
Biaya kompensasi saham 472.036 10.514 Stock compensation cost
Iuran Jamsostek 276.413 262.463 Jamsostek contribution
Tunjangan kesehatan 205.018 91.201 Medical allowances
Pendidikan dan pelatihan 168.393 159.419 Training and developments
Lain-lain 527.454 744.593 Others
Total 11.692.590 10.677.751 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
287
Page 291
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. BEBAN UMUM DAN ADMINISTRASI 36. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Penyusutan aset tetap dan aset hak guna Depreciation of premises and equipments
(Catatan 16) 1.714.783 1.658.557 (Note 16)
Jasa outsourcing 1.676.599 1.367.797 Outsourcing service
Barang dan jasa pihak ketiga 972.105 1.030.006 Third party goods and services
E-Channel 475.936 400.066 E-Channel
Perbaikan dan pemeliharaan 392.388 655.808 Repairs and maintenance
Transportasi 369.764 348.062 Transportation
Jasa profesional 254.474 270.987 Professional fees
Sewa 240.294 248.646 Rent
Listrik dan air 158.329 167.266 Electricity and water
Penelitian dan pengembangan produk 117.783 64.588 Research and product development
Instalasi komputer 74.680 21.738 Computer installations
Komunikasi 71.106 80.019 Communications
Percetakan dan benda pos 65.046 45.276 Printing and postage
Peralatan kantor 55.042 90.429 Office supplies
Lain-lain 1.272.916 697.100 Others
Total 7.911.245 7.146.345 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
37. BEBAN NON OPERASIONAL - NETO 37. NON OPERATING EXPENSES - NET
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025*)
Keuntungan penjualan aset tetap 8.555 (436) Gain on sale of premises and equipments
Sumbangan (368) (67) Donation
Corporate Social Responsibility (10.535) (3.424) Corporate Social Responsibility
Tanggung Jawab Sosial dan Lingkungan Non-PUMK Social and Environmental
Non PUMK (72.846) (132.438) Responsibility
Lain-lain - neto 951 (102.216) Others - net
Total (74.243) (235.581) Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
288
Page 292
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN 38. TAXATION
a) Utang Pajak a) Taxes Payable
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, rincian utang pajak adalah the details of taxes payable are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
BRI (entitas induk) BRI (parent entity)
Pajak Penghasilan Income tax
Pasal 25 1.074.286 485.627 Article 25
Pasal 29 1.222.206 1.222.206 Article 29
2.296.492 1.707.833
Entitas anak Subsidiaries
Pajak Penghasilan 1.294.288 1.461.099 Income tax
Pajak Pertambahan Nilai 76.109 130.378 Value-added tax
1.370.397 1.591.477
Total 3.666.889 3.299.310 Total
b) Beban Pajak b) Tax Expense
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
BRI (entitas induk) BRI (parent entity)
Beban pajak kini dari: Current tax expense of:
Tahun berjalan 2.894.830 1.633.598 Current year
Beban pajak Deferred income tax
penghasilan tangguhan 45.018 1.108.811 expense
2.939.848 2.742.409
Entitas anak Subsidiaries
Beban pajak kini dari: Current tax expense of:
Tahun berjalan 1.312.811 629.229 Current year
Beban (manfaat) pajak penghasilan Deferred income tax
tangguhan 99.120 206.570 expense (benefit)
1.411.931 835.799
Total 4.351.779 3.578.208 Total
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
289
Page 293
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
b) Beban Pajak (lanjutan) b) Tax Expense (continued)
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
seperti yang disajikan dalam laporan laba rugi expense as presented in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dengan taksiran penghasilan comprehensive income and estimated taxable
kena pajak adalah sebagai berikut: income are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Laba sebelum beban pajak sesuai Income before tax expense as
dengan laporan laba rugi dan presented in the consolidated
penghasilan komprehensif lain statement profit or loss and other
konsolidasian 19.985.628 17.382.237 comprehensive income
Bagian laba entitas anak (5.185.452) (3.549.312) Income of subsidiaries
Laba sebelum beban pajak BRI Income before tax expense
(entitas induk) 14.800.176 13.832.925 of BRI (parent entity)
Perbedaan temporer: Temporary differences:
Allowance for impairment losses
Cadangan kerugian aset produktif 660.300 (1.521.543) on productive assets
Benefit pekerja berbasis saham 472.035 (22.780) Share-based employee benefits
Kerugian yang belum direalisasi dari Unrealized losses of securities
nilai efek-efek yang diukur pada measured at fair value
nilai wajar melalui laporan laba rugi 71.648 1.446 through profit or loss
Penyusutan aset tetap 68.490 (398.969) Depreciation of premises and equipment
Cadangan estimasi kerugian Provision for estimated losses on
komitmen dan kontinjensi (226.111) (336.024) commitments and contingencies
Pembentukan penyisihan
beban pekerja (1.283.297) (3.448.761) Provision for employee expense
(236.935) (5.726.631)
Perbedaan permanen: Permanent differences:
Promosi 168.173 377.629 Promotions
Humas 116.968 111.720 Public relations
Representasi dan sumbangan 36.893 37.605 Representations and donations
Perjalanan dan Santunan 12.046 7.197 Travel and compensation
Laba dari Unit Kerja Luar Negeri (282.157) (242.852) Income from overseas branch offices
Bagian laba entitas asosiasi (179.236) (183.982) Income of associates
Pendapatan yang merupakan Income that is not an object
bukan objek pajak (483.038) (486.112) of income tax
Lain-lain 1.283.056 870.387 Others
672.705 491.592
Taksiran penghasilan
kena pajak 15.235.946 8.597.887 Estimated taxable income
Entitas induk Parent entity
Beban pajak-kini (2.894.830) (1.633.598) Income tax expense - current
Pembayaran angsuran
pajak penghasilan selama Payment of income tax installments
tahun berjalan 2.812.033 2.628.256 during current year
Estimasi utang pajak Estimated income tax
penghasilan Pasal 29 - Neto (82.797) 994.658 payable Article 29 - Net
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
290
Page 294
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
b) Beban Pajak (lanjutan) b) Tax Expense (continued)
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
seperti yang disajikan dalam laporan laba rugi expense as presented in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dengan taksiran penghasilan comprehensive income and estimated taxable
kena pajak adalah sebagai berikut (lanjutan): income are as follows (continued):
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Entitas anak Subsidiaries
Beban pajak-kini (1.312.811) (629.229) Income tax expense - current
Pembayaran angsuran
pajak penghasilan selama Payment of income tax installments
tahun berjalan 662.944 656.352 during current year
Estimasi utang pajak Estimated income tax
penghasilan - Pasal 29 - neto (649.867) 27.123 payable - Article 29 - net
Perhitungan Pajak Penghasilan Badan untuk The calculation of Corporate Income Tax For
Periode Tiga Bulan yang Berakhir pada the Three-Month Period Ended March 31, 2026
Tanggal 31 Maret 2026 adalah sebagaimana as stated above will be reported by BRI in the
disebutkan di atas akan dilaporkan oleh BRI 2025 Annual Corporate Income Tax Return to
dalam Surat Pemberitahuan Tahunan Pajak the tax office.
Penghasilan (SPT PPh Badan) tahun 2025 ke
kantor pajak.
Perhitungan Pajak Penghasilan Badan untuk The calculation of Corporate Income Tax for the
Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended March 31,
Tanggal 31 Maret 2026 adalah sesuai dengan 2026 is in accordance with the Company’s
SPT Tahunan Perusahaan. Annual Tax Return.
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Laba sebelum beban pajak sesuai Income before tax expense as
dengan laporan laba rugi presented in the consolidated
dan penghasilan komprehensif statement of profit or loss and other
lain konsolidasian 19.985.628 17.382.237 comprehensive income
Beban pajak dengan tarif Tax expense with applicable
pajak yang berlaku 3.978.705 3.399.782 tax rates
Pendapatan yang tidak dapat Income that cannot be
dikurangkan untuk tujuan perpajakan deductible for tax purposes
BRI 127.814 93.403 BRI
Entitas anak 245.260 85.023 Subsidiaries
4.351.779 3.578.208
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
291
Page 295
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan c) Deferred Tax Assets
Pengaruh pajak atas perbedaan temporer yang The tax effects of significant temporary
signifikan antara pelaporan komersial dan pajak differences between commercial and tax
(dicatat pada akun “aset pajak tangguhan”) reporting (recorded under “Deferred Tax Assets”
adalah sebagai berikut: account) are as follows:
31 Maret 2026/March 31, 2026
(dikreditkan)
ke laba rugi/ Dibebankan
Saldo awal/ Credited/ ke ekuitas/
Beginning (charged) Charged Saldo akhir/
balance to profit or loss to equity Ending balance
Entitas Induk Parent Entity
Cadangan kerugian aset Allowance for impairment losses on
keuangan 1.026.893 125.459 - 1.152.352 financial assets
Penyisihan beban pekerja 3.574.451 (243.827) - 3.330.624 Provision for employee expense
Cadangan estimasi kerugian Allowance for estimated losses on
komitmen dan kontinjensi 369.598 (42.962) - 326.636 commitments and contingencies
Kerugian yang belum direalisasi
dari efek-efek yang diukur Unrealized losses of securities
pada nilai wajar melalui measured fair value through
penghasilan komprehensif lain (47.442) - 434.006 386.564 other comprehensive income
Pengukuran kembali program Remeasurement of liabilities for
imbalan pasti 395.494 - (173.146) 222.348 employee benefits
Imbalan pekerja berbasis saham 109.258 89.688 - 198.946 Share-based employee benefits
Keuntungan yang belum
direalisasi dari nilai efek-efek Unrealized gain of securities
yang diukur pada nilai measured fair value through
wajar melalui laba rugi (22.359) 13.613 - (8.746) profit or loss
Penyusutan aset tetap (338.932) 13.014 - (325.918) Depreciation of premises and equipment
Aset pajak tangguhan neto -
entitas induk 5.066.961 (45.015) 260.860 5.282.806 Net deferred tax asset - parent entity
Aset pajak tangguhan neto -
entitas anak 3.062.561 3.033.607 Net deferred tax asset - subsidiaries
Total aset pajak tangguhan Total deferred tax asset
konsolidasian - neto 8.129.522 8.316.413 consolidated - net
31 Desember 2025/December 31, 2025
Dikreditkan/
(dibebankan)
ke laba rugi/ Dibebankan
Saldo awal/ Credited/ ke ekuitas/
Beginning (charged) Charged Saldo akhir/
balance to profit or loss to equity Ending balance
Entitas Induk Parent Entity
Cadangan kerugian aset Allowance for impairment losses on
keuangan 5.795.256 (4.768.363) - 1.026.893 financial assets
Penyisihan beban pekerja 3.030.526 543.925 - 3.574.451 Provision for employee expense
Cadangan estimasi kerugian Allowance for estimated losses on
komitmen dan kontinjensi 484.574 (114.976) - 369.598 commitments and contingencies
Kerugian yang belum direalisasi
dari efek-efek yang diukur Unrealized losses of securities
pada nilai wajar melalui measured fair value through
penghasilan komprehensif lain 636.757 - (684.199) (47.442) other comprehensive income
Pengukuran kembali program Remeasurement of liabilities for
imbalan pasti 51.617 - 343.877 395.494 employee benefits
Imbalan pekerja berbasis saham 145.433 (36.175) - 109.258 Share-based employee benefits
Keuntungan yang belum
direalisasi dari nilai efek-efek Unrealized gain of securities
yang diukur pada nilai measured fair value through
wajar melalui laba rugi (23.784) 1.425 - (22.359) profit or loss
Penyusutan aset tetap (241.892) (97.040) - (338.932) Depreciation of premises and equipment
Aset pajak tangguhan neto -
entitas induk 9.878.487 (4.471.204) (340.322) 5.066.961 Net deferred tax asset - parent entity
Aset pajak tangguhan neto -
entitas anak 2.922.173 3.062.561 Net deferred tax asset - subsidiaries
Total aset pajak tangguhan Total deferred tax asset
konsolidasian - neto 12.800.660 8.129.522 consolidated - net
*) Setelah reklasifikasi dan penyajian kembali (Catatan 52) *) After reclassification and restatement (Note 52)
292
Page 296
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan (lanjutan) c) Deferred Tax Assets (continued)
Manajemen BRI berkeyakinan bahwa aset BRI's management believes that the deferred tax
pajak tangguhan dapat dipulihkan kembali assets can be recovered through taxable income
melalui penghasilan kena pajak di masa yang in the future.
akan datang.
Pada tanggal 30 Juni 2020, Pemerintah On June 30, 2020, the Government issued
menerbitkan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law (PERPU)
Undang-Undang (Perpu) Republik Indonesia of the Republic of Indonesia No. 1 year 2020
No. 1 Tahun 2020 yang telah menjadi Undang- which has become Law (UU) No. 2 year 2020, as
Undang (UU) No. 2 Tahun 2020, serta well as stipulating Government Regulation (PP)
menetapkan Peraturan Pemerintah (PP) No. 30 No. 30 year 2020 regarding Reduction Income
Tahun 2020 tentang Penurunan Tarif Pajak Tax Rates for Domestic Corporate Taxpayers in
Penghasilan bagi Wajib Pajak Badan Dalam the Form of Public Companies and effective from
Negeri Yang Berbentuk Perseroan Terbuka dan the date of promulgation on June 19, 2020.
berlaku sejak tanggal diundangkan, yaitu pada Furthermore, on October 29, 2021, the
19 Juni 2020. Selanjutnya pada tanggal Government issued the Law of the Republic of
29 Oktober 2021, Pemerintah menerbitkan Indonesia No. 7 year 2021 regarding
Undang-Undang Republik Indonesia No. 7 harmonization of tax regulations (UU HPP). The
Tahun 2021 tentang Harmonisasi Peraturan regulation has stipulated reduction in income tax
Perpajakan (UU HPP). Adapun aturan tersebut rates for domestic corporate taxpayers and
telah menetapkan antara lain, penurunan tarif permanent establishments from 25% to 22% for
pajak penghasilan wajib pajak badan dalam fiscal year 2020, 2021, 2022 onwards and a
negeri dan bentuk usaha tetap dari semula 25% further reduction of the tax rate by 3% for
menjadi 22% untuk tahun pajak 2020, 2021, corporate income taxpayers that fulfill certain
2022, dan tahun selanjutnya, serta criteria.
pengurangan lebih lanjut tarif pajak sebesar 3%
untuk wajib pajak dalam negeri yang memenuhi
persyaratan tertentu.
Untuk Periode Tiga Bulan yang berakhir pada For the Three-Month Period Ended March 31,
tanggal 31 Maret 2026 dan 31 Desember 2025, 2026 and December 31, 2025, based on the
berdasarkan surat keterangan dari Datindo certificate from Datindo Entrycom
Entrycom No. DE/IV/2026-1096 tanggal 2 April No. DE/IV/2026-1096 dated April 2, 2026 and
2026 dan No. DE/I/2026-0209 tanggal 6 Januari No. DE/I/2026-0209 dated January 6, 2026,
2026 yang berkaitan dengan kepemilikan regarding the ownership of BRI shares and the
saham BRI dan laporan bulanan kepemilikan monthly share ownership report from the
saham dari Biro Administrasi Efek, semua Securities Administration Bureau, all the specific
persyaratan tertentu di atas untuk memperoleh requirements mentioned above to obtain the
fasilitas penurunan tarif pajak tersebut telah corporate tax rate reduction Facility have been
terpenuhi. fulfilled.
293
Page 297
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan (lanjutan) c) Deferred Tax Assets (continued)
Pada tanggal 20 Desember 2022 Pemerintah On December 20, 2022, the Government issued
menerbitkan Peraturan Pemerintah (PP) Nomor Government Regulation (PP) No. 55 Year 2022
55 Tahun 2022 tentang Penyesuaian concerning Adjustments to Regulations in the
Pengaturan di Bidang Pajak Penghasilan, Income Tax Sector, then on December 29, 2023,
selanjutnya pada tanggal 29 Desember 2023 the Government issued Minister of Finance
Pemerintah mengeluarkan Peraturan Menteri Regulation (PMK) Number 168 Year 2023
Keuangan (PMK) Nomor 168 Tahun 2023 concerning Guidelines for the Implementation of
tentang Petunjuk Pelaksanaan Pemotongan Income Tax Withholding related to the Work,
Pajak atas Penghasilan Sehubungan dengan Services or Activities of Individual Taxpayers and
Pekerjaan, Jasa, atau Kegiatan Orang Pribadi on July 8, 2024, the Government issued an
dan pada tanggal 8 Juli 2024, Pemerintah Affirmation Letter No. ND-14/PJ/PJ.02/2024
menerbitkan Surat Penegasan No. ND- which regulated the Affirmation of the
14/PJ/PJ.02/2024 yang mengatur mengenai Implementation Minister of Finance Regulation
Penegasan Pelaksanaan Peraturan Menteri (PMK) No. 66 Year 2023 concerning Income Tax
Keuangan (PMK) Nomor 66 Tahun 2023 Treatment of Reimbursement or Benefits in
tentang Perlakuan Pajak Penghasilan atas connection with Work or Services Received or
Penggantian atau Imbalan Sehubungan Obtained in the Form of Benefit in Kind and/or
dengan Pekerjaan atau Jasa yang Diterima Enjoyment.
atau Diperoleh dalam Bentuk Natura dan/atau
Kenikmatan.
Pada 10 Oktober 2024, Pemerintah On October 10, 2024, the Government issued
menerbitkan Peraturan Menteri Keuangan Minister of Finance Regulation (PMK) Number 74
Nomor 74 Tahun 2024 tentang Pembentukan Year 2024 concerning Establishment of
Cadangan Piutang Tak Tertagih yang Boleh Allowance for Doubtful Accounts that can be
Dikurangkan dari Penghasilan Bruto. Sesuai Deducted from Gross Income. Based on the
dengan ketentuan peralihan dalam Peraturan transitional provisions in the Regulation of the
Menteri Keuangan Republik Indonesia Nomor Minister of Finance of the Republic of Indonesia
74 Tahun 2024, BRI telah melaksanakan No. 74 Year 2024, BRI has calculated the
perhitungan nilai tercatat cadangan piutang tak carrying value of the allowance for doubtful
tertagih untuk awal tahun fiskal 2024 dan selisih accounts for the beginning of the fiscal year
lebih diakui sebagai biaya yang dibebankan 2024, and the excess will be recognized as an
seluruhnya pada akhir tahun fiskal 2025. expense fully charged at the end of fiscal year
2025.
Manajemen Bank berkeyakinan bahwa tidak Management believes that there is no need to
diperlukan adanya pembentukan cadangan establish a tax allowance for the fiscal year which
pajak untuk tahun pajak yang belum diperiksa has not been audited by the Directorate General
oleh Direktorat Jenderal Pajak. of Tax.
294
Page 298
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
Pajak Penghasilan Pilar Dua Pillar Two Income Taxes
Pada tanggal 31 Desember 2024, Pemerintah On December 31, 2024, the Government of
Indonesia telah menerbitkan undang-undang Pajak Indonesia has issued the Pillar Two income taxes
Penghasilan Pilar Dua sesuai dengan Peraturan legislation with Ministry of Finance Regulation No.
Menteri Keuangan No. 136 Tahun 2024 ("PMK 136 Year 2024 ("PMK 136/2024") in regards to Global
136/2024") sehubungan dengan Pengenaan Pajak Anti-Base Erosion Rules ("GloBE"), which will come
Minimum Global ("GloBE"), yang akan mulai berlaku into effect starting January 1, 2025.
pada tanggal 1 Januari 2025.
Aturan Pengenaan Pajak Minimum Global ini These GloBE rules introduce new taxing mechanisms
memperkenalkan mekanisme perpajakan baru under which a multinational enterprise would pay a
dimana perusahaan multinasional akan membayar top-up tax in a jurisdiction whenever the ETR,
pajak tambahan di suatu yurisdiksi setiap kali ETR, determined on a jurisdictional basis under the Pillar
yang ditentukan berdasarkan yurisdiksi di bawah Two rules, is below a 15% minimum rate.
aturan Pilar Dua, berada di bawah tarif minimum
15%.
BRI dan entitas anak berada dalam lingkup model BRI and subsidiaries are within the scope of the Pillar
Pilar Dua sebagaimana diatur dalam PMK 136/2024. Two model as stipulated in PMK 136/2024. PMK
PMK 136/2024 dihitung untuk tahun fiskal yang 136/2024 is calculated for the fiscal year ending
berakhir pada Tanggal 31 Desember 2025 atau December 31, 2025 (Fiscal Year 2025). Group has
Tahun Fiskal 2025. Grup telah melakukan penilaian performed an assessment of the Group’s potential
terhadap potensi eksposur Grup terhadap Pajak exposure to Pillar Two income taxes. Based on the
Penghasilan Pilar Dua. Berdasarkan penilaian assessment, The Group has performed a Safe
tersebut, Grup telah melakukan penilaian atas Safe Harbour assessment across all jurisdictions in which
Harbour untuk seluruh yurisdiksi dimana Grup it operates. Based on this assessment, 4 (four) out of
beroperasi. Berdasarkan penilaian Grup, terdapat 4 7 (seven) jurisdictions met the Safe Harbour criteria.
(empat) dari 7 (tujuh) yurisdiksi dapat menerapkan As a result, the Pillar Two top-up tax impact is
ketentuan Safe Harbour. Sehingga dampak pajak considered nil for these 4 (four) jurisdictions. In the 3
top-up Pilar Dua adalah nihil untuk 4 (empat) (three) jurisdictions where the Group operates that
yurisdiksi tersebut. Untuk 3 (tiga) yurisdiksi dimana have not met the Safe Harbour assessment, following
Grup beroperasi yang tidak dapat menerapkan the GloBE Model Rules full calculation, the effective
ketentuan Safe Harbour, setelah dilakukan tax rate in these jurisdictions is estimated to be below
perhitungan menyeluruh berdasarkan GloBE Model 15%, the recognition of a supplemental current tax
Rules, tarif pajak efektif di 3 (tiga) yurisdiksi tersebut expense was immaterial to the consolidated financial
diestimasikan berada dibawah 15%, pengakuan statements of the Group.
beban pajak penghasilan kini tambahan tidak
material terhadap laporan keuangan konsolidasian
Group.
295
Page 299
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO 39. RISK MANAGEMENT
Kegiatan usaha BRI senantiasa dihadapkan pada BRI's business activities are always faced with risks
risiko-risiko yang berkaitan dengan fungsinya related to its function as a financial intermediary
sebagai lembaga intermediasi keuangan. institution. Rapid development in the external and
Perkembangan yang pesat pada lingkungan internal environments of banks also leads to
eksternal dan internal perbankan juga increasingly complex business risks. Therefore, in
menyebabkan risiko kegiatan usaha bank semakin order to be able to adapt in the business environment,
kompleks. Oleh karena itu, agar mampu beradaptasi BRI is required to manage risks in an integrated and
dalam lingkungan bisnis, BRI dituntut untuk systematic way, namely management of credit risk,
mengelola risiko secara terpadu dan sistematis, liquidity risk, operational risk, market risk, strategic
yakni pengelolaan terhadap risiko kredit, risiko risk, compliance risk, reputation risk, and legal risk.
likuiditas, risiko operasional, risiko pasar, risiko
strategis, risiko kepatuhan, risiko reputasi dan risiko
hukum.
Prinsip-prinsip pengelolaan risiko terpadu dan The principles of integrated and systematic risk
sistematis oleh BRI dituangkan dalam beberapa management by BRI are embedded into several
kebijakan dan prosedur, antara lain Kebijakan policies and procedures, which is the Risk
Umum Manajemen Risiko (KUMR). KUMR Management General Policy (KUMR). KUMR serves
sebagai aturan tertinggi dalam implementasi as the highest guiding policy for the implementation
manajemen risiko pada seluruh kegiatan of risk management procedures in all BRI business
operasional bisnis BRI, dimulai dari kebijakan operations, starting from general policies, strategies,
umum, strategi, organisasi, sistem informasi organization, risk management in information system,
manajemen risiko, proses dan penerapan process and the implementation of risk management
manajemen risiko, sampai dengan sistem to internal control system. The implementation of risk
pengendalian internal. Pelaksanaan penerapan management differs according to the type of risks
manajemen risiko diatur dalam kebijakan-kebijakan involved and is governed by policies which can be
turunan sesuai dengan jenis risikonya. derived from other policies.
Dewan Komisaris dan Direksi bertanggung jawab Board of Commissioners (BOC) and Directors
atas efektivitas penerapan manajemen risiko di BRI are responsible for the effectiveness of risk
dan memegang peranan penting dalam mendukung management at BRI and have an important role in
dan mengawasi keberhasilan penerapannya di supporting and overseeing the implementation of risk
seluruh unit kerja. management in all business units.
Dewan Komisaris melakukan evaluasi terhadap BOC evaluates the risk management policies and
kebijakan dan implementasi manajemen risiko yang implementation carried out by the Directors. The
dilakukan oleh Direksi. Evaluasi dilakukan dalam evaluation is carried out in order to ensure that
rangka memastikan bahwa Direksi mengelola Directors manages BRI’s activities and risk
aktivitas dan risiko-risiko BRI secara efektif. Dalam effectively. In carrying out its active supervision, BOC
melakukan pengawasan aktif terhadap manajemen is assisted by the Risk Management Oversight
risiko BRI, Dewan Komisaris dibantu oleh Komite Committee (KPMR).
Pemantau Manajemen Risiko (KPMR).
Direksi menentukan arah kebijakan dan strategi Directors sets the strategy, direction and
manajemen risiko secara komprehensif beserta implementation of risk management policy.
implementasinya. Selain itu, Direksi memastikan Moreover, Directors has the responsibility to ensure
seluruh risiko yang material dan dampaknya telah that all material risks and their impacts have been
ditindaklanjuti, serta memastikan pelaksanaan addressed, and that corrective measures have been
langkah-langkah perbaikan atas permasalahan atau taken to remedy the problems and irregularities found
penyimpangan dalam kegiatan usaha BRI. Direksi in BRI’s business activities. Directors appoints
menunjuk Direktur khusus, dalam hal ini Direktur Director of Risk Management to implement the
Manajemen Risiko, untuk menjalankan proses process of monitoring and controlling the risks bank-
pengawasan dan pengendalian risiko secara bank- wide.
wide.
296
Page 300
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Direksi BRI dibantu oleh Risk Management Directors are assisted by individual Risk
Committee (RMC) individual dan RMC terintegrasi Management Committee (RMC) and integrated RMC
(konsolidasi dengan entitas anak) sebagai komite (consolidated with the subsidiaries) as the committee
dalam sistem manajemen risiko BRI yang bertugas in BRI’s risk management system which are assigned
memberikan rekomendasi kepada Direktur Utama to provide recommendations to the President Director
dalam merumuskan kebijakan, menyempurnakan in formulating policies, enhancing policy
pelaksanaan kebijakan, mengevaluasi implementation, and evaluating the development and
perkembangan dan kondisi profil risiko serta conditions of risk profiles as well as providing advice
memberikan saran-saran dan langkah-langkah for corrective actions.
perbaikan.
Manajemen Risiko Kredit Credit Risk Management
Risiko kredit adalah risiko akibat kegagalan debitur Credit risk is the risk due to failure of the debtor and/or
dan/atau pihak lain dalam memenuhi kewajiban other parties to fulfill obligations to BRI, including
kepada BRI termasuk kegagalan settlement. BRI settlement failure. BRI identifies and measures the
melakukan identifikasi dan mengukur tingkat risiko risk level of potential borrowers through the
calon debitur melalui pengembangan Internal Risk development of an Internal Risk Rating. BRI monitors
Rating. BRI memantau kualitas kredit sebagai credit quality as part of early identification of credit
bagian dari identifikasi dini dari pemburukan kredit. deterioration. Management Credit risk is carried out
Pengelolaan risiko kredit dilakukan melalui through comprehensive and integrated risk
kebijakan pengelolaan risiko secara komprehensif management policies. BRI formulates credit Risk
dan terintegrasi. BRI menyusun kebijakan Management policies including governance, limit
manajemen risiko kredit diantaranya tata kelola, management on acceptable risk exposure limits, limit
pengelolaan limit pada batasan eksposur risiko yang management on geographic boundaries, and
dapat diterima, pengelolaan limit pada batasan concentration limit management per industry. Credit
geografis, dan pengelolaan limit konsentrasi per risk ratings are updated regularly periodically to
industri. Rating risiko kredit diperbarui secara estimate potential loss as a risk due to credit
berkala untuk memperkirakan potential loss sebagai expansion and determine follow-up improvements.
risiko akibat ekspansi kredit dan penentuan tindak
lanjut perbaikan.
Penerapan manajemen risiko kredit selain bertujuan The application of credit risk management, in addition
untuk mematuhi regulasi yang berlaku, juga to aiming to comply with applicable regulations, is
merupakan suatu keharusan dalam rangka also a must in the framework of implementing a credit
menerapkan sistem pengelolaan risiko kredit pada risk management system at an optimum level of risk
tingkat risk and return yang optimum dan sesuai and return and in accordance with banking practices.
dengan praktik di perbankan. Penerapan The implementation of credit risk management is
manajemen risiko kredit diharapkan mampu expected to be able to encourage BRI's business
mendorong kegiatan bisnis BRI namun tetap activities while still paying attention to the principle of
menperhatikan prinsip kehati-hatian. precaution.
Melalui penerapan Early Warning System (EWS) Through the implementation of Early Warning System
terhadap perkembangan kondisi usaha debitur, (EWS) to the debtor’s developments of the debtor's
maka pengelolaan risiko kredit yang efektif dapat business condition, the effective credit risk
meminimalkan risiko terjadinya kerugian dan management can minimize the risk of losses and
mengoptimalkan penggunaan modal untuk optimize the use of capital to earn maximum income.
memperoleh pendapatan yang maksimal.
297
Page 301
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
Pengelolaan risiko kredit BRI dimaksudkan agar BRI’s credit risk management is intended to minimize
kemungkinan kerugian yang diakibatkan oleh tidak the possible losses due to loans default and/or default
terbayarnya pinjaman yang diberikan dan kontrak on other financial contracts, either at the individual
keuangan lainnya, baik secara tingkat individual level or overall level as credit portfolios. The credit
maupun portofolio kredit secara keseluruhan dapat risk management is also carried out by BRI as an
dikelola seminimal mungkin. Pengelolaan risiko effort to fulfill the regulatory requirements.
kredit ini juga dilakukan BRI dalam upaya memenuhi
persyaratan-persyaratan yang telah ditetapkan oleh
regulator.
BRI senantiasa melakukan penyempurnaan BRI continues to improve its credit risk assessment
metodologi penilaian risiko kredit dalam rangka methodology in order to improve the accuracy of
meningkatkan akurasi dalam pengelolaan risiko credit risk management, especially in the process of
kredit khususnya dalam proses identifikasi, identifying, measuring, monitoring and controlling
pengukuran, pemantauan dan pengendalian risiko. risks.
1. Analisa eksposur maksimum terhadap risiko 1. Analysis of the maximum exposure to credit risks
kredit setelah memperhitungkan dampak after considering the value of collaterals and
agunan dan mitigasi risiko kredit lainnya other mitigations of credit risks
Nilai tercatat dari aset keuangan bank selain The carrying value of BRI’s financial assets,
kredit yang diberikan dan efek-efek yang dibeli other than loans and securities purchased under
dengan janji dijual kembali, menggambarkan agreement to resell, depicts the maximum
eksposur maksimum atas risiko kredit. amount of exposure to credit risk.
Tabel di bawah ini menunjukkan net maximum The tables below show the net maximum
exposure atas risiko kredit untuk efek-efek exposure to credit risk for securities purchased
yang dibeli dengan janji dijual kembali pada under the under agreement to resell as of March
tanggal-tanggal 31 Maret 2026 dan 31 31, 2026 and December 31, 2025:
Desember 2025:
31 Maret 2026/March 31, 2026
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ Net/ Net
Exposure Collateral Exposure
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 5.723.117 5.810.000 86.883 agreement to resell
31 Desember 2025/December 31, 2025
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ Net/ Net
Exposure Collateral Exposure
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 24.452 25.000 548 agreement to resell
298
Page 302
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
1. Analisa eksposur maksimum terhadap risiko 1. Analysis of the maximum exposure to credit risks
kredit setelah memperhitungkan dampak after considering the value of collaterals and
agunan dan mitigasi risiko kredit lainnya other mitigations of credit risks (continued)
(lanjutan)
Untuk kredit yang diberikan, BRI menggunakan BRI uses collaterals to minimize the credit risks
agunan untuk meminimalkan risiko kredit. of credits issued. BRI credits or loans can be
Berdasarkan klasifikasi, kredit BRI dapat classified into 2 (two) major categories:
dibedakan menjadi dua kelompok besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
Untuk secured loans, BRI menetapkan jenis For secured loans, BRI sets the type and
dan nilai agunan yang dijaminkan sesuai skema collateral value guaranteed according to the
kredit. Jenis dari agunan terdiri dari: credit scheme. The types of collateral consist of:
a. Physical collateral, berupa tanah dan a. Physical collateral, in the form of land and
bangunan, Buku Pemilik Kendaraan buildings, Certificate of Vehicles Ownership
Bermotor (BPKB) dan properti. (BPKB) and properties.
b. Financial collateral, berupa simpanan b. Financial collateral, in the form of deposits
(tabungan, giro, deposito), surat berharga, (time deposits, saving deposits and current
dan emas. accounts), securities and gold.
c. Lainnya berupa garansi, jaminan c. Others, in the form of guarantees,
pemerintah dan lembaga penjamin. government guarantees and guarantor
institutions.
Apabila terjadi default (gagal bayar), BRI akan In the event of default, however, BRI uses
menggunakan agunan tersebut sebagai pilihan collaterals as the last resort to fulfill
terakhir untuk pemenuhan kewajiban counterparty’s credit obligations.
counterparty.
Unsecured loans terdiri dari fully unsecured Unsecured loans are comprised of fully
loans, seperti kartu kredit, pembiayaan Mekaar unsecured loans, such as credit cards and
dan partially secured loans seperti kredit untuk Mekaar financing and partially secured loans,
golongan berpenghasilan tetap, kredit untuk such as loans for fixed income employees, loans
para pensiunan dan kredit konsumer lainnya. for retirees, and other consumer loans. The
Dalam pembayaran kewajibannya, partially repayment of partially secured loans is generally
secured loans umumnya dilakukan melalui made through automatic payroll deduction.
pemotongan penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut Thus, although partially secured loans are
termasuk dalam kategori unsecured loans, considered to be unsecured loans, their risk level
tingkat risiko dari partially secured loans tidak is lower than their carrying value whereas the
sebesar nilai tercatat kredit. Sedangkan untuk risk level of fully unsecured loan is equal to their
fully unsecured loans, tingkat risiko adalah carrying value.
sebesar nilai tercatat kredit.
Mitigasi risiko kredit untuk partially secured Credit risk mitigation for partially secured loans
loans terdiri dari surat keputusan pengangkatan consist of employee appointment decision letter
pekerja dan surat keterangan pensiun. and certificate of retirement.
299
Page 303
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko 2. Risk Concentration Analysis
a. Sektor geografis a. Geographical Sectors
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit pada carrying value, categorized according to
nilai tercatat yang dikategorikan berdasarkan their geographical regions as of March 31,
wilayah geografis pada tanggal-tanggal 2026 and December 31, 2025.
31 Maret 2026 dan 31 Desember 2025. Geographical area category based on the
Kategori wilayah geografis berdasarkan operational location of BRI’s business which
tempat beroperasinya bisnis BRI yang also describes the business potential of
sekaligus menggambarkan potensial bisnis each area:
wilayah masing-masing:
31 Maret 2026/March 31, 2026
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 67.785.306 2.828 644 10.508 4.427 11.253 - 67.814.966
Giro pada Bank lain/
Current Account
with Other Banks 49.322.267 16.371 13.215 19.919 25.159 47.304 11.899.920 61.344.155
Penempatan pada Bank Indonesia
dan lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institution 11.639.357 75.516 3.750 5.500 78.448 27.964 8.368.802 20.199.337
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair Value
Through Profit or Loss 32.523.253 - - - - - - 32.523.253
Nilai wajar melalui penghasilan
komprehensif lain/
Fair Value Through Other
Comprehensive Income 167.102.905 - - - - - 3.484.228 170.587.133
Biaya perolehan di amortisasi/
Amortized cost 148.502.793 - - - - - 36.493.997 184.996.790
Wesel ekspor dan tagihan lainnya/
Export Bills and
Other Receivables 23.023.725 788.486 243.499 6.180.312 1.395.097 1.526.953 11.287.325 44.445.397
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 4.231.937 988.817 - 502.363 - - - 5.723.117
Tagihan derivatif/
Derivative receivables 1.036.181 - - - - - 6 1.036.187
Kredit yang diberikan/Loans
Mikro/Micro 57.763.781 56.504.753 95.670.610 88.791.216 135.610.892 201.694.981 - 636.036.233
Ritel/Retail 126.256.280 33.153.694 51.331.849 68.071.886 93.018.105 136.396.000 1.093.577 509.321.391
Korporasi/Corporate 318.796.719 - - 131 - - 33.115.862 351.912.712
Pinjaman syariah/Sharia loans 4.422.913 10.089.091 6.946.980 11.586.835 15.295.219 12.676.605 - 61.017.643
Piutang sewa pembiayaan/
Finance lease receivables 1.543.881 598.870 258.480 529.410 824.209 50.854 357.466 4.163.170
Tagihan akseptasi/
Acceptance receivables 8.523.300 38.897 - 275.563 163 99.434 508.045 9.445.402
Aset lain-lain*)/Other assets*) 30.547.017 1.038.250 830.696 1.308.558 1.820.982 2.328.332 817.081 38.690.916
Jumlah/Total 1.053.021.615 103.295.573 155.299.723 177.282.201 248.072.701 354.859.680 107.426.309 2.199.257.802
Dikurangi cadangan
Kerugian penurunan nilai/
Less allowance for
impairment losses (84.664.147)
Neto/Net 2.114.593.655
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
300
Page 304
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
a. Sektor geografis (lanjutan) a. Geographical Sectors (continued)
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit carrying value, categorized according to
pada nilai tercatat yang dikategorikan their geographical regions as of March 31,
berdasarkan wilayah geografis pada 2026 and December 31, 2025.
tanggal-tanggal 31 Maret 2026 dan Geographical area category based on the
31 Desember 2025. Kategori wilayah operational location of BRI’s business which
geografis berdasarkan tempat also describes the business potential of
beroperasinya bisnis BRI yang sekaligus each area (continued):
menggambarkan potensial bisnis wilayah
masing-masing (lanjutan):
31 Maret 2026/March 31, 2026
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Rekening Administratif/
Administrative Accounts
L/C yang tidak dapat dibatalkan
yang masih berjalan
dalam rangka impor/
Irrevocable L/C 9.461.302 1.201.241 51.871 971.454 726.761 242.041 1.762.592 14.417.262
Garansi yang diterbitkan/
Guarantees issued 46.256.881 3.970.067 1.320.067 11.173.309 3.621.326 4.793.670 2.047.180 73.182.500
Jumlah/Total 55.718.183 5.171.308 1.371.938 12.144.763 4.348.087 5.035.711 3.809.772 87.599.762
Dikurangi cadangan kerugian
penurunan nilai/
Less allowance for
impairment losses (1.778.120)
Neto/Net 85.821.642
31 Desember 2025/December 31, 2025
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 31.900.945 3.105 644 8.826 3.272 12.816 - 31.929.608
Giro pada Bank lain/
Current Account
with Other Banks 31.224.656 12.344 7.652 12.957 15.321 29.266 11.142.385 42.444.581
Penempatan pada Bank Indonesia
dan lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institution 13.199.313 36.342 4.750 5.500 22.650 25.950 7.762.705 21.057.210
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair Value
Through Profit or Loss 24.963.703 - - - - - - 24.963.703
Nilai wajar melalui penghasilan
komprehensif lain/
Fair Value Through Other
Comprehensive Income 162.832.527 - - - - - 3.220.306 166.052.833
Biaya perolehan di amortisasi/
Amortized cost 150.800.149 - - - - - 30.916.117 181.716.266
301
Page 305
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
a. Sektor geografis (lanjutan) a. Geographical Sectors (continued)
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit carrying value, categorized according to
pada nilai tercatat yang dikategorikan their geographical regions as of March 31,
berdasarkan wilayah geografis pada 2026 and December 31, 2025.
tanggal-tanggal 31 Maret 2026 dan Geographical area category based on the
31 Desember 2025. Kategori wilayah operational location of BRI’s business which
geografis berdasarkan tempat also describes the business potential of
beroperasinya bisnis BRI yang sekaligus each area (continued):
menggambarkan potensial bisnis wilayah
masing-masing (lanjutan):
31 Desember 2025/December 31, 2025
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset (lanjutan)/Assets (continued)
Wesel ekspor dan tagihan lainnya/
Export Bills and
Other Receivables 38.073.071 330.909 313.828 3.557.006 4.297.472 1.679.797 - 48.252.083
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 24.452 - - - - - - 24.452
Tagihan derivatif/
Derivative receivables 1.167.029 - - - - - - 1.167.029
Kredit yang diberikan/Loans
Mikro/Micro 53.494.395 52.809.158 89.529.590 82.996.689 122.923.419 184.207.336 - 585.960.587
Ritel/Retail 126.494.115 34.262.380 55.143.235 71.593.716 99.565.329 144.146.736 1.045.470 532.250.981
Korporasi/Corporate 312.192.044 - - 112 - - 30.325.694 342.517.850
Pinjaman syariah/Sharia loans 3.796.714 9.484.339 6.578.720 10.893.488 13.875.912 11.721.109 - 56.350.282
Piutang sewa pembiayaan/
Finance lease receivables 1.330.267 722.112 373.692 508.235 896.468 80.375 495.008 4.406.157
Tagihan akseptasi/
Acceptance receivables 12.332.844 22.356 3.601 273.575 4.499 87.620 354.072 13.078.567
Aset lain-lain*)/Other assets*) 17.685.930 1.320.643 1.676.008 2.135.980 2.112.352 3.930.596 659.120 29.520.629
Jumlah/Total 981.512.154 99.003.688 153.631.720 171.986.084 243.716.694 345.921.601 85.920.877 2.081.692.818
Dikurangi cadangan
Kerugian penurunan nilai/
Less allowance for
impairment losses (83.659.577)
Neto/Net 1.998.033.241
Rekening Administratif/
Administrative Accounts
L/C yang tidak dapat dibatalkan
yang masih berjalan
dalam rangka impor/
Irrevocable L/C 6.192.941 1.193.295 91.548 1.387.390 947.785 340.083 3.396.715 13.549.757
Garansi yang diterbitkan/
Guarantees issued 48.462.183 4.168.480 1.457.722 2.372.575 3.874.585 4.879.068 1.701.063 66.915.676
Jumlah/Total 54.655.124 5.361.775 1.549.270 3.759.965 4.822.370 5.219.151 5.097.778 80.465.433
Dikurangi cadangan kerugian
penurunan nilai/
Less allowance for
impairment losses (1.410.927)
Neto/Net 79.054.506
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
302
Page 306
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri b. Industrial Sectors
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2026
pada tanggal-tanggal 31 Maret 2026 dan and December 31, 2025:
31 Desember 2025 :
31 Maret 2026/March 31, 2026
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 67.814.966 - - - - - - 67.814.966
Giro pada Bank lain/
Current Account
with Other Banks - 61.344.155 - - - - - 61.344.155
Penempatan pada
Bank Indonesia
dan lembaga
keuangan lain/
Placement with
Bank Indonesia
and Other Financial
Institution 5.142.402 15.056.935 - - - - - 20.199.337
Efek-efek/Securities
Nilai wajar
melalui laba rugi/
Fair Value Through
Profit or Loss 11.375.805 20.226.721 - 622.465 58.791 200.096 39.375 32.523.253
Nilai wajar melalui
penghasilan
komprehensif lain/
Fair Value
Through Other
comprehensive
Income 109.585.457 55.556.960 - 3.144.183 - 2.298.771 1.762 170.587.133
Biaya perolehan
di amortisasi/
Amortized cost 139.812.582 44.467.405 10.175 509.835 - 196.793 - 184.996.790
Wesel ekspor dan
tagihan lainnya/
Export Bills and
Other Receivables 4.604.048 - 609.536 1.148.207 65.143 - 38.018.463 44.445.397
Efek-efek yang dibeli
dengan janji dijuals
kembali/
Securities purchased/
under agreement
to resell - 5.723.117 - - - - - 5.723.117
Tagihan derivatif/
Derivative receivables 24.032 1.012.155 - - - - - 1.036.187
Kredit yang diberikan/
Loans
Mikro/Micro - 1.149.182 174.741.098 34.818.728 228.845.093 50.154.432 146.327.700 636.036.233
Ritel/Retail - 38.393 29.930.124 24.559.394 153.733.618 23.751.632 277.308.230 509.321.391
Korporasi/Corporate - - 43.498.648 64.460.440 43.341.475 26.142.313 174.469.836 351.912.712
Pinjaman syariah/
Sharia loans - - 11.197.253 1.276.166 31.784.294 2.512.567 14.247.363 61.017.643
Piutang sewa pembiayaan/
Finance lease receivables 164.525 466.399 - 1.794.223 779.947 846.862 111.214 4.163.170
Tagihan akseptasi/
Acceptance receivables 916.691 - - 182.866 1.175 - 8.344.670 9.445.402
Aset lain-lain*)/
*)
Other assets 12.970.360 8.681.203 4.486 1.833.383 779.946 1.841.021 12.580.517 38.690.916
Jumlah/Total 352.410.868 213.722.625 259.991.320 134.349.890 459.389.482 107.944.487 671.449.130 2.199.257.802
303
Page 307
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2026
pada tanggal-tanggal 31 Maret 2026 dan and December 31, 2025 (continued):
31 Desember 2025 (lanjutan):
31 Maret 2026/March 31, 2026
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel d5an
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Dikurangi cadangan
Kerugian
penurunan nilai/
Less allowance for
impairment losses (84.664.147)
Neto/Net 2.114.593.655
Rekening Administratif/
Administrative
Accounts
L/C yang tidak dapat
dibatalkan yang
masih berjalan
dalam rangka impor/
Irrevocable L/C - - 26.290 2.646.064 42.201 1.158.056 10.544.651 14.417.262
Garansi yang Diterbitkan/
Guarantees issued - 1.171.516 679.780 32.372.342 1.133 4.695.373 34.262.356 73.182.500
Jumlah/Total - 1.171.516 706.070 35.018.406 43.334 5.853.429 44.807.007 87.599.762
Dikurangi cadangan
kerugian
penurunan nilai/
Less allowance for
impairment losses (1.778.120)
Neto/Net 85.821.642
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
304
Page 308
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2026
pada tanggal-tanggal 31 Maret 2026 dan and December 31, 2025 (continued):
31 Desember 2025 (lanjutan):
31 Desember 2025/December 31, 2025
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 31.929.608 - - - - - - 31.929.608
Giro pada Bank lain/
Current Account
with Other Banks - 42.444.581 - - - - - 42.444.581
Penempatan pada
Bank Indonesia
dan lembaga
keuangan lain/
Placement with
Bank Indonesia
and Other Financial
Institution 8.337.500 12.719.710 - - - - - 21.057.210
Efek-efek/Securities
Nilai wajar
melalui laba rugi/
Fair Value Through
Profit or Loss 8.851.741 15.113.687 - 753.030 51.947 172.915 20.383 24.963.703
Nilai wajar melalui
penghasilan
komprehensif lain/
Fair Value
Through Other
comprehensive
Income 95.588.366 64.076.135 - 3.420.737 - 2.965.849 1.746 166.052.833
Biaya perolehan
di amortisasi/
Amortized cost 141.655.151 39.857.851 10.175 - - 193.089 - 181.716.266
Wesel ekspor dan
tagihan lainnya/
Export Bills and
Other Receivables 3.075.712 - 794.870 2.239.359 80.801 - 42.061.341 48.252.083
Efek-efek yang dibeli
dengan janji dijual
kembali/
Securities purchased/
under agreement
to resell - 24.452 - - - - - 24.452
Tagihan derivatif/
Derivative receivables - 1.167.029 - - - - - 1.167.029
Kredit yang diberikan/
Loans
Mikro/Micro - - 163.787.936 33.141.935 210.790.486 43.499.809 134.740.421 585.960.587
Ritel/Retail - - 38.400.849 25.395.299 172.952.469 25.008.039 270.494.325 532.250.981
Korporasi/Corporate 8.466.435 500.000 43.863.651 62.419.927 45.336.991 24.815.859 157.114.987 342.517.850
Pinjaman syariah/
Sharia loans - - 10.498.911 1.124.278 30.264.059 2.641.064 11.821.970 56.350.282
Piutang sewa pembiayaan/
Finance lease receivables 182.918 467.455 - 1.798.973 879.948 952.025 124.838 4.406.157
Tagihan akseptasi/
Acceptance receivables 1.037.718 - - 281.349 - - 11.759.500 13.078.567
Aset lain-lain*)/
Other assets*) 9.915.315 7.569.172 3.203 46.609 - 883.934 11.102.396 29.520.629
Jumlah/Total 309.040.464 183.940.072 257.359.595 130.621.496 460.356.701 101.132.583 639.241.907 2.081.692.818
305
Page 309
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2026
pada tanggal-tanggal 31 Maret 2026 dan and December 31, 2025 (continued):
31 Desember 2025 (lanjutan):
31 Desember 2025/December 31, 2025
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Dikurangi cadangan
Kerugian
penurunan nilai/
Less allowance for
impairment losses (83.659.577)
Neto/Net 1.998.033.241
Rekening Administratif/
Administrative
Accounts
L/C yang tidak dapat
dibatalkan yang
masih berjalan
dalam rangka impor/
Irrevocable L/C - - 9.180 3.320.391 58.291 1.579.096 8.582.799 13.549.757
Garansi yang Diterbitkan/
Guarantees issued - 1.604.531 667.000 35.606.500 1.015 4.995.483 24.041.147 66.915.676
Jumlah/Total - 1.604.531 676.180 38.926.891 59.306 6.574.579 32.623.946 80.465.433
Dikurangi cadangan
kerugian
penurunan nilai/
Less allowance for
impairment losses (1.410.927)
Neto/Net 79.054.506
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
3. Pembentukan cadangan kerugian penurunan 3. Recognition allowance for impairment losses on
nilai pada aset keuangan financial assets
a. Giro pada bank lain a. Current accounts with other banks
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, The allowance for impairment losses
penurunan nilai pada aset keuangan ini on this financial asset was calculated on a
dihitung secara kolektif. collective basis.
b. Penempatan pada Bank Indonesia dan b. Placements with Bank Indonesia and other
lembaga keuangan lain financial institutions
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, The allowance for impairment losses
penurunan nilai pada aset keuangan ini on this financial asset was calculated on a
dihitung secara kolektif. collective basis.
306
Page 310
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Aset keuangan yang dibentuk cadangan 3. Recognition allowance for impairment losses on
kerugian penurunan nilai (lanjutan) financial assets (continued)
c. Efek-efek c. Securities
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, The allowance for impairment losses
penurunan nilai pada aset keuangan ini on this financial asset was calculated on a
dihitung secara kolektif. collective basis.
d. Piutang sewa pembiayaan d. Finance lease receivables
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif both an individual and collective basis, with
dengan rincian kualitas aset keuangan the details of the financial asset quality as
sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Mengalami penurunan nilai 88.235 77.018 Impaired
Telah jatuh tempo tetapi
tidak mengalami penurunan
nilai 278.208 277.671 Past due but not impaired
Belum jatuh tempo atau tidak
mengalami penurunan nilai 3.796.727 4.051.468 Neither past due nor impaired
4.163.170 4.406.157
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (175.863) (164.922) impairment losses
Total 3.987.307 4.241.235 Total
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif both an individual and collective basis, with
rincian kualitas aset keuangan sebagai the details of the financial asset quality as
berikut: follows:
31 Maret 2026/March 31, 2026
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Perdagangan,
perhotelan dan Trading, hotels and
restoran 370.342.643 17.015.548 25.991.745 21.348.153 434.698.089 restaurant
Pertanian 222.025.624 4.598.161 8.630.810 9.946.806 245.201.401 Agriculture
Perindustrian 69.297.547 2.008.259 3.796.666 6.211.987 81.314.459 Manufacturing
Jasa dunia usaha 81.606.014 1.980.916 4.303.746 4.150.815 92.041.491 Business services
Electricity, gas and
Listrik, gas dan air 9.481.270 82.899 109.864 146.429 9.820.462 water
Konstruksi 84.984.665 554.721 1.361.120 7.124.075 94.024.581 Construction
Pengangkutan, Transportation,
pergudangan warehousing and
dan komunikasi 32.447.724 537.097 921.159 876.901 34.782.881 communication
Jasa pelayanan
sosial 7.968.154 313.341 370.422 261.027 8.912.944 Social Service
307
Page 311
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Aset keuangan yang dibentuk cadangan 3. Recognition allowance for impairment losses on
kerugian penurunan nilai (lanjutan) financial assets (continued)
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans (continued)
(lanjutan)
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif both an individual and collective basis, with
rincian kualitas aset keuangan sebagai the details of the financial asset quality as
berikut (lanjutan): follows:
31 Maret 2026/March 31, 2026
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Pertambangan 7.188.189 163.073 143.375 584.893 8.079.530 Mining
Lain-lain 367.963.936 2.442.150 9.884.503 6.905.037 387.195.626 Others
1.253.305.766 29.696.165 55.513.410 57.556.123 1.396.071.464
Mata uang asing Foreign currency
Perindustrian 40.457.958 - 289.931 3.052.380 43.800.269 Manufacturing
Pertanian 14.159.774 - 5.948 - 14.165.722 Agriculture
Electricity, gas and
Listrik, gas dan air 34.388.247 - - 341 34.388.588 water
Perdagangan,
perhotelan dan Trading, hotels and
restoran 22.175.949 - 2.947 827.495 23.006.391 restaurant
Pengangkutan, Transportation,
pergudangan dan warehousing and
komunikasi 1.116.718 - - - 1.116.718 communication
Pertambangan 21.276.865 - - 573.026 21.849.891 Mining
Jasa pelayanan
sosial 9.273.114 - - - 9.273.114 Social Service
Jasa dunia usaha 7.617.725 - - 2.901.728 10.519.453 Business services
Konstruksi 2.858.490 - - 140.674 2.999.164 Construction
Lain-lain 1.085.058 - 1.465 10.682 1.097.205 Others
154.409.898 - 300.291 7.506.326 162.216.515
Total 1.407.715.664 29.696.165 55.813.701 65.062.449 1.558.287.979 Total
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai (84.074.185) Impairment losses
Neto 1.474.213.794 Net
*) Termasuk seluruh kredit yang dianalisa secara individual *) Including all loans analyzed individually
308
Page 312
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Aset keuangan yang dibentuk cadangan 3. Recognition allowance for impairment losses on
kerugian penurunan nilai (lanjutan) financial assets (continued)
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans (continued)
(lanjutan)
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif both an individual and collective basis, with
rincian kualitas aset keuangan sebagai the details of the financial asset quality as
berikut (lanjutan): follows (continued):
31 Desember 2025/December 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Perdagangan,
perhotelan dan Trading, hotels and
restoran 374.316.038 17.351.181 24.421.286 20.690.697 436.779.202 restaurant
Pertanian 220.444.523 4.391.585 7.844.328 9.956.753 242.637.189 Agriculture
Perindustrian 66.433.269 2.002.538 3.359.164 6.365.055 78.160.026 Manufacturing
Jasa dunia usaha 78.300.198 2.107.665 4.045.842 4.269.024 88.722.729 Business services
Electricity, gas and
Listrik, gas dan air 17.976.998 113.114 82.441 155.253 18.327.806 water
Konstruksi 69.249.574 604.326 579.537 7.078.931 77.512.368 Construction
Pengangkutan, Transportation,
pergudangan warehousing and
dan komunikasi 30.269.282 590.137 714.482 879.670 32.453.571 communication
Jasa pelayanan
sosial 7.895.859 290.043 304.800 202.599 8.693.301 Social Service
Pertambangan 6.519.992 143.571 175.016 544.500 7.383.079 Mining
Lain-lain 350.249.228 2.551.204 8.417.108 6.523.843 367.741.383 Others
1.221.654.961 30.145.364 49.944.004 56.666.325 1.358.410.654
Mata uang asing Foreign currency
Perindustrian 40.708.290 - 231.492 2.981.631 43.921.413 Manufacturing
Pertanian 13.914.158 - - - 13.914.158 Agriculture
Electricity, gas and
Listrik, gas dan air 35.113.643 - - 4.503 35.118.146 water
Perdagangan,
perhotelan dan Trading, hotels and
restoran 21.750.434 2.891 - 811.478 22.564.803 restaurant
Pengangkutan, Transportation,
pergudangan dan warehousing and
komunikasi 974.986 - - - 974.986 communication
Pertambangan 20.090.754 - - 1.926.908 22.017.662 Mining
Jasa pelayanan
sosial 8.864.633 - - - 8.864.633 Social Service
Jasa dunia usaha 4.384.059 - - 2.857.983 7.242.042 Business services
Konstruksi 2.864.155 - - 138.030 3.002.185 Construction
Lain-lain 1.038.514 - 615 9.889 1.049.018 Others
149.703.626 2.891 232.107 8.730.422 158.669.046
Total 1.371.358.587 30.148.255 50.176.111 65.396.747 1.517.079.700 Total
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai (82.893.734) Impairment losses
Neto 1.434.185.966 Net
*) Termasuk seluruh kredit yang dianalisa secara individual *) Including all loans analyzed individually
309
Page 313
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Aset keuangan yang dibentuk cadangan 3. Recognition allowance for impairment losses on
kerugian penurunan nilai (lanjutan) financial assets (continued)
f. Wesel ekspor dan tagihan lainnya f. Export bills and other receivables
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif. both an individual and collective basis
g. Tagihan akseptasi g. Acceptance receivables
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada aset keuangan ini on these financial assets was calculated on
dihitung secara individual maupun kolektif. both an individual and collective basis
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreement to
kembali resell
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, aset keungan ini tidak 2025, these financial assets had no
memiliki cadangan kerugian penurunan allowance for impairment losses.
nilai.
i. Aset lain-lain i. Other assets
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, The allowance for impairment losses
penurunan nilai pada aset keuangan ini on this financial asset was calculated on a
dihitung secara kolektif. collective basis.
j. Rekening administratif j. Administrative accounts
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31,
31 Desember 2025, cadangan kerugian 2025, the allowance for impairment losses
penurunan nilai pada akun-akun on these administative account was
administratif ini dihitung secara individual calculated on both an individual and
maupun kolektif dengan rincian sebagai collective basis, with the details as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Garansi yang diterbitkan 50.697.813 41.900.550 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 2.562.160 3.420.782 Irrevocable L/C
53.259.973 45.321.332
Mata uang asing Foreign currency
Garansi yang diterbitkan 22.484.687 25.015.126 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 11.855.102 10.128.975 Irrevocable L/C
34.339.789 35.144.101
87.599.762 80.465.433
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.778.120) (1.410.927) impairment losses
Total 85.821.642 79.054.506 Total
310
Page 314
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan 4. Quality of financial assets
Tabel berikut menunjukkan kualitas aset The following tables show the quality of financial
keuangan berdasarkan golongan aset untuk assets by class for all financial assets with credit
semua aset keuangan yang mempunyai risiko risk, amounts presented at gross:
kredit, nilai yang disajikan adalah gross:
31 Maret 2026/March 31, 2026
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai**)/ Impaired**) Jumlah/Total
Aset Assets
Current Account with
Giro pada Bank Indonesia 67.814.966 - - - 67.814.966 Bank Indonesia
Current Account with
Giro pada bank lain 60.658.061 686.094 - - 61.344.155 other bank
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 19.852.817 346.520 - - 20.199.337 financial institutions
Efek-efek Securities
Nilai wajar melalui Fair value through
laba rugi 28.265.204 4.258.049 - - 32.523.253 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 143.131.386 27.455.747 - - 170.587.133 income
Biaya perolehan
diamortisasi 170.969.783 14.027.007 - - 184.996.790 Amortized cost
Wesel ekspor dan Export bills and other
tagihan lainnya 44.445.397 - - - 44.445.397 receivables
Efek-efek yang dibeli dengan Securities under purchase
janji dijual kembali 5.723.117 - - - 5.723.117 Agreement to resell
Tagihan derivatif 1.036.187 - - - 1.036.187 Derivative receivables
Kredit yang diberikan Loans
Mikro 571.209.498 10.513.460 32.636.413 21.676.862 636.036.233 Micro
Ritel 449.615.064 18.977.971 19.264.019 21.464.337 509.321.391 Retail
Korporasi 329.883.561 - 997.466 21.031.685 351.912.712 Corporate
Pinjaman syariah 57.007.541 204.734 2.915.803 889.565 61.017.643 Sharia loans
Piutang sewa pembiayaan 3.741.262 55.465 278.208 88.235 4.163.170 Finance lease receivables
Tagihan akseptasi 9.445.402 - - - 9.445.402 Acceptance receivables
Aset lain-lain*) 33.550.208 3.416.920 1.364.690 359.098 38.690.916 Others assets *)
Total 1.996.349.454 79.941.967 57.456.599 65.509.782 2.199.257.802 Total
*) *)
Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, Other assets consist of receivables from government related to KUR
piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima disbursement, interest receivables, other receivables, accrued income
dengan prinsip syariah, dan term deposit valas devisa hasil ekspor Bank based on sharia principles, and foreign currency term deposit for foreign
Indonesia. exchange proceeds of export Bank Indonesia.
**) **)
Termasuk seluruh kredit yang dianalisa secara individual Including all loans analyzed individually.
311
Page 315
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Tabel berikut menunjukkan kualitas aset The following tables show the quality of financial
keuangan berdasarkan golongan aset untuk assets by class for all financial assets with credit
semua aset keuangan yang mempunyai risiko risk, amounts presented at gross (continued):
kredit, nilai yang disajikan adalah gross
(lanjutan):
31 Desember 2025/December 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Aset Assets
Current Account with
Giro pada Bank Indonesia 31.929.608 - - - 31.929.608 Bank Indonesia
Current Account with
Giro pada bank lain 41.980.016 464.565 - - 42.444.581 other bank
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 20.864.386 192.824 - - 21.057.210 financial institutions
Efek-efek Securities
Nilai wajar melalui Fair value through
laba rugi 21.190.674 3.773.029 - - 24.963.703 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 133.794.104 32.258.729 - - 166.052.833 income
Biaya perolehan
diamortisasi 166.204.296 15.511.970 - - 181.716.266 Amortized cost
Wesel ekspor dan Export bills and other
tagihan lainnya 48.250.278 - - 1.805 48.252.083 receivables
Efek-efek yang dibeli dengan Securities under purchase
janji dijual kembali 24.452 - - - 24.452 Agreement to resell
Tagihan derivatif 1.167.029 - - - 1.167.029 Derivative receivables
Kredit yang diberikan Loans
Mikro 527.217.512 10.247.385 29.343.084 19.152.606 585.960.587 Micro
Ritel 472.023.468 19.685.711 17.807.078 22.734.724 532.250.981 Retail
Korporasi 319.476.680 - 231.489 22.809.681 342.517.850 Corporate
Pinjaman syariah 52.640.927 215.159 2.794.460 699.736 56.350.282 Sharia loans
Piutang sewa pembiayaan 3.984.008 67.460 277.671 77.018 4.406.157 Finance lease receivables
Tagihan akseptasi 12.719.275 - - 359.292 13.078.567 Acceptance receivables
Aset lain-lain*) 25.477.695 3.370.512 452.983 219.439 29.520.629 Others assets *)
Total 1.878.944.408 85.787.344 50.906.765 66.054.301 2.081.692.818 Total
*) *)
Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, Other assets consist of receivables from government related to KUR
piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima disbursement, interest receivables, other receivables, accrued income
dengan prinsip syariah, dan term deposit valas devisa hasil ekspor Bank based on sharia principles, and foreign currency term deposit for foreign
Indonesia. exchange proceeds of export Bank Indonesia.
**) **)
Termasuk seluruh kredit yang dianalisa secara individual Including all loans analyzed individually.
Kualitas kredit didefinisikan sebagai berikut: Credit quality is defined as follows:
1. Tingkat Tinggi 1. High Grade
a) Giro pada Bank Indonesia, giro pada a) Current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan lembaga keuangan lain, placements with Bank Indonesia and
yaitu giro atau penempatan pada other financial institutions are current
institusi Pemerintah dan transaksi accounts or placements in Government
dengan bank yang telah terdaftar pada institutions and transactions with banks
Bursa. listed in the Stock Exchange.
b) Kredit yang diberikan, piutang sewa b) Loan, finance lease receivable, and
pembiayaan dan pinjaman syariah sharia loan, are loans to third parties
yaitu pinjaman kepada pihak ketiga receivables that are neither past due
yang belum jatuh tempo dan tidak nor impaired, and have never been
mengalami penurunan nilai, serta tidak restructured.
pernah direstrukturisasi.
312
Page 316
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Kualitas kredit didefinisikan sebagai berikut Credit quality is defined as follows (continued):
(lanjutan):
1. Tingkat Tinggi (lanjutan) 1. High Grade (continued)
c) Wesel ekspor dan tagihan lainnya c) Export bills and other receivables as
serta tagihan akseptasi yaitu tagihan well as acceptances receivable, are
kepada pihak ketiga yang belum jatuh third party receivables that are not past
tempo dan memiliki kapasitas finansial due and have strong financial capacity
yang kuat dalam hal pembayaran in terms of repaying all obligations in a
kembali seluruh kewajibannya secara timely manner.
tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, d) Securities and Government bonds are
yaitu efek-efek yang dikeluarkan oleh securities issued by Government,
Pemerintah, efek-efek dan obligasi investment grade securities and bonds
dengan rating minimal idA- (Pefindo), with a rating of at least idA- (Pefindo),
A- (Fitch), atau A3 (Moody’s). A- (Fitch), or A3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan e) Investment in shares, are investments
pada perusahaan yang terdaftar pada in entities listed in Stock Exchange
Bursa dan memiliki tingkat kinerja which have an overall good
keseluruhan yang baik. performance level.
2. Tingkat Standar 2. Standard Grade
a) Giro pada bank Indonesia, giro pada a) Current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan lembaga keuangan lain, placements with Bank Indonesia and
yaitu giro atau penempatan pada bank other financial institutions are current
yang tidak terdaftar pada Bursa. accounts or placements in Government
institutions and transactions with banks
listed in the Stock Exchange.
b) Kredit yang diberikan, pinjaman b) Loan, sharia loans, and finance lease
syariah, dan piutang sewa receivables pare loans to third parties
pembiayaan yaitu pinjaman kepada that are neither past due nor impaired,
pihak ketiga yang belum jatuh tempo, but have been restructured.
dan tidak mengalami penurunan nilai,
namun pernah direstrukturisasi.
c) Wesel ekspor dan tagihan lainnya c) Export bills and other receivables as
serta tagihan akseptasi, yaitu tagihan well as acceptances receivable, are
kepada pihak ketiga yang belum jatuh third party receivables that are not past
tempo dan memiliki kapasitas finansial due and have adequate financial
yang memadai dalam hal pembayaran capacity in terms of repaying all
kembali seluruh kewajibannya secara obligations in a timely manner.
tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, d) Securities and Government Bonds are
yaitu efek-efek dan obligasi dengan securities and bonds with a rating
rating antara idBBB+ sampai dengan between idBBB+ and idBBB- (Pefindo),
idBBB- (Pefindo), BBB+ sampai BBB+ and BBB- (Fitch), or Baa1 and
dengan BBB- (Fitch), atau Baa1 Baa3 (Moody’s).
sampai dengan Baa3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan e) Investment in shares, are investment in
pada perusahaan yang tidak terdaftar entities which are not listed in stock
pada Bursa dan memiliki tingkat exchange which have an overall good
kinerja keseluruhan yang baik. performance level.
313
Page 317
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
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
bayar pada instrumen keuangan telah default on financial instruments has
meningkat secara signifikan sejak increased significantly since initial
pengakuan awal, Bank recognition, the Bank considers reasonable
mempertimbangkan informasi yang wajar and supportable, relevant information that is
dan terdukung, serta relevan yang tersedia available without excessive costs or efforts.
tanpa biaya atau upaya yang berlebihan. This includes quantitative and qualitative
Hal tersebut mencakup informasi dan information and analysis, based on historical
analisa kuantitatif dan kualitatif, experience and credit expert judgment and
berdasarkan pada pengalaman historis including forward-looking estimates.
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
kredit secara signifikan atas eksposur telah of exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the
tersisa pada tanggal pelaporan; remaining age at the reporting date;
dengan with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the
tersisa yang di estimasi pada saat estimated remaining age at initial
pengakuan awal eksposur (jika recognition of the exposure (if relevant,
relevan, disesuaikan dengan adjusted for changes in expectations of
perubahan ekspektasi pembayaran prepayment).
dimuka).
Ketika menentukan apakah risiko gagal When determining whether the risk of
bayar pada instrumen keuangan telah default on financial instruments has
meningkat secara signifikan sejak increased significantly since initial
pengakuan awal, Bank recognition, the Bank considers reasonable
mempertimbangkan informasi yang wajar and supportable, relevant information that is
dan terdukung, serta relevan yang tersedia available without excessive costs or efforts.
tanpa biaya atau upaya yang berlebihan. This includes quantitative and qualitative
Hal tersebut mencakup informasi dan information and analysis, based on historical
analisa kuantitatif dan kualitatif, experience and credit expert judgment and
berdasarkan pada pengalaman historis including forward-looking estimates.
dan penilaian pakar kredit dan termasuk
perkiraan masa depan (forward-looking).
314
Page 318
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of 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)
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
kredit secara signifikan atas eksposur telah of exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the
tersisa pada tanggal pelaporan; remaining age at the reporting date;
dengan with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the
tersisa yang di estimasi pada saat estimated remaining age at initial
pengakuan awal eksposur (jika recognition of the exposure (if relevant,
relevan, disesuaikan dengan adjusted for changes in expectations of
perubahan ekspektasi pembayaran prepayment).
dimuka).
Bank juga menggunakan kriteria berikut The Bank also uses the following criteria in
dalam menentukan apakah peningkatan determining whether a significant increase
risiko kredit secara signifikan atas in credit risk over exposure has occurred:
eksposur telah terjadi:
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 (tiga puluh) 3. Overdue for 30 days
hari
b. Credit Risk Grades b. Credit Risk Grades
Bank mengalokasikan setiap eksposur ke The Bank allocates each exposure to credit
credit risk grades berdasarkan variasi data risk grades based on a variety of data that is
yang ditentukan dapat memprediksi risiko determined to predict the risk of default and
gagal bayar dan menerapkan pengalaman apply credit experience. Credit risk grades
atas kredit. Credit risk grades ditetapkan are determined using qualitative and
menggunakan faktor kualitatif dan quantitative factors that can indicate the risk
kuantitatif yang dapat mengindikasikan of default. These factors vary depending on
risiko gagal bayar. Faktor-faktor ini the nature of the exposure and the type of
bervariasi tergantung pada sifat eksposur borrower.
dan jenis peminjam.
Credit risk grades ditetapkan dan Credit risk grades are determined and
dikalibrasi sedemikian rupa sehingga risiko calibrated in such a way that the risk of
terjadinya gagal bayar meningkat secara default is increasing exponentially as credit
eksponensial seiring dengan penurunan risk decreases, for example, the difference
risiko kredit, sebagai contoh, selisih antara between credit risk rating grades 1 and 2 is
credit risk rating grades 1 dan 2 lebih kecil smaller than the difference between credit
dari pada selisih antara credit risk rating rating grades 2 and 3.
grades 2 dan 3.
315
Page 319
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
b. Credit Risk Grades (lanjutan) b. Credit Risk Grades (continued)
Setiap eksposur dialokasikan ke credit risk Each exposure is allocated to credit risk
grades pada pengakuan awal berdasarkan grades at initial recognition based on
informasi yang tersedia tentang peminjam. available information about the borrower.
Eksposur ini dipantau secara berkelanjutan This exposure is monitored on an ongoing
dan dapat mengakibatkan eksposur basis, and can result in the exposure being
dipindahkan ke credit risk grades yang transferred to different credit risk grades.
berbeda. Pemantauan biasanya The monitoring usually uses the following
menggunakan data laporan keuangan, data: financial statements, use of credit
penggunaan fasilitas kredit, dan estimasi facilities, estimates of economic conditions.
kondisi ekonomi.
c. Penentuan Struktur Probability of Default c. Determination of Probability of Default
Structure
Credit risk grades adalah input utama Credit risk grades are the main input in
dalam penentuan struktur PD term determining the PD term structure of the
structure atas eksposur. Bank exposure. The Bank collects performance
mengumpulkan informasi kinerja dan gagal and default information about credit risk
bayar tentang eksposur risiko kredit yang exposures, which are analyzed by
dianalisa berdasarkan yurisdiksi atau jurisdiction or region and by product and
wilayah dan menurut jenis produk dan borrower type and credit risk assessment.
peminjam serta penilaian risiko kredit. For some portfolios, information purchased
Untuk beberapa portofolio, informasi yang from external credit assessors is also used.
dibeli dari penilai kredit eksternal juga
digunakan.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze
menganalisa data yang dikumpulkan dan the data collected and produce an estimate
menghasilkan perkiraan probability of of the probability of default (PD) for the
default (PD) atas umur tersisa dan remaining life and how this is expected to
bagaimana hal ini diperkirakan akan change as a result of the passage of time.
berubah sebagai akibat dari berlalunya
waktu.
316
Page 320
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
d. Penentuan Terjadinya Peningkatan Risiko d. Determination of Significant Increase in
Kredit Secara Signifikan 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 changes
termasuk perubahan kuantitatif pada PD in PD and qualitative factors, including
dan faktor kualitatif, termasuk penentuan determination based on arrears day status.
berdasarkan status hari tunggakan.
Risiko kredit dari eksposur tertentu Credit risk from certain exposures is
dianggap telah meningkat secara signifikan considered to have increased significantly
sejak pengakuan awal jika, berdasarkan since initial recognition if, based on the
permodelan kuantitatif Bank, probability of Bank's quantitative modeling, the probability
default (PD) atas umur tersisa telah of default (PD) for the remaining life has
meningkat signifikan. increased significantly.
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 dapat considered to indicate this and their effects
mengindikasi hal tersebut dan may not be fully reflected in quantitative
pengaruhnya mungkin tidak sepenuhnya analysis in a comprehensive manner on
tercermin dalam analisis kuantitatif secara 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 it is
apabila masih kurang dari 30 hari still less than 30 days in arrears. Arrears
tunggakan. Hari tunggakan ditentukan days are determined by calculating the
dengan menghitung jumlah hari sejak number of days from the initial due date
tanggal jatuh tempo awal dimana where full payment has not been received.
pembayaran penuh belum diterima. The due date is determined without
Tanggal jatuh tempo ditentukan tanpa considering the grace period that might be
mempertimbangkan masa tenggang yang available to the borrower.
mungkin tersedia bagi peminjam.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the
digunakan dalam mengidentifikasi criteria used in identifying significant
peningkatan risiko kredit yang signifikan increases in credit risk by periodic review.
dengan cara reviu berkala.
317
Page 321
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
e. Modifikasi Aset Keuangan e. 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 the
terkait dengan penurunan kredit saat current credit decline. Loan with modified
pinjaman yang ketentuan kontraktualnya contractual terms can cause the initial loan
dimodifikasi dapat menyebabkan pinjaman to be derecognized and the loan as a result
awal dihentikan pengakuannya dan of the modification is recognized as a new
pinjaman hasil modifikasi diakui sebagai loan at fair value.
pinjaman baru pada nilai wajar.
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan are
dimodifikasi dan tidak mengakibatkan modified and do not result in termination of
penghentian pengakuan, penentuan recognition, determining the occurrence of a
terjadinya peningkatan risiko kredit secara significant increase in credit risk is done by
signifikan dilakukan dengan cara comparing:
membandingkan:
• sisa PD sepanjang umur pada tanggal • Remaining PD for life at reporting date
pelaporan berdasarkan ketentuan based on modified provisions; with
yang dimodifikasi; dengan • Remaining PD throughout the
• sisa PD sepanjang umur yang estimated age based on data at initial
diestimasi berdasarkan data pada saat recognition and initial contractual
pengakuan awal dan ketentuan provisions.
kontraktual awal.
f. Definisi Gagal Bayar (Default) f. Definition of Default
Grup menganggap aset keuangan dalam The Group considers financial assets as
keadaan default/gagal bayar ketika: default when:
• Debitur tidak mungkin membayar • The debtor is unlikely to pay its credit
kewajiban kreditnya secara penuh obligations to the full, without recourse
tanpa bantuan (recourse) dari from the business group; or
kelompok usahanya; atau
• Debitur telah melewati jatuh tempo • The debtor has more than 90 (ninety)
lebih dari 90 (sembilan puluh) hari atas days past due for any material credit
kewajiban kredit material apa pun obligations to the business group
kepada kelompok usahanya.
Dalam menilai apakah debitur dalam In assessing whether a debtor is in default,
keadaan default/gagal bayar, Grup the Group considers the following indicators:
mempertimbangkan indikator berikut:
• Kualitatif-seperti pelanggaran • Qualitative-such as violations of the
persyaratan penjanjian (covenants); terms of the covenants;
• Kuantitatif-seperti status tunggakan; • Quantitative-such as arrears status;
dan and
• Berdasarkan data yang dikembangkan • Based on data developed internally and
secara internal dan diperoleh dari obtained from external sources
sumber eksternal.
318
Page 322
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai estimating impairment
a. Penggunaan informasi perkiraan masa a. Use of forward-looking information
depan (forward-looking)
Bank menggunakan informasi forward- The Bank uses forward-looking information
looking dalam menilai apakah telah in assessing whether there has been a
terjadinya peningkatan risiko kredit secara significant increase in credit risk and in
signifikan dan pengukuran kerugian kredit measuring expected credit losses. Based on
ekspektasian. Berdasarkan saran dari suggestions from the Risk Management
Komite Manajemen Risiko, pakar ekonomi Committee, economic experts and
dan pertimbangan berbagai informasi consideration of various actual and external
aktual dan perkiraan eksternal, Bank forecast information, the Bank formulates a
merumuskan pandangan dasar (base base case on the movement of relevant
case) tentang pergerakan variabel economic variables in the future as well as
ekonomi yang relevan dimasa depan serta estimates of other possible scenarios. This
perkiraan skenario lain yang mungkin process involves developing two or more
terjadi. Proses ini meliputi pengembangan additional economic scenarios and
dua atau lebih skenario ekonomi tambahan considering the relative probability of the
dan mempertimbangkan probabilitas relatif possible outputs. External information
dari keluaran (output) yang mungkin. includes economic data and forecasts
Informasi eksternal mencakup data published by, such as government agencies
ekonomi dan perkiraan yang diterbitkan and selected private sector analysts and
oleh, seperti badan pemerintah dan analis academics.
sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) digunakan The base case reflects the output with the
dalam perencanaan strategis dan highest probability and is used in strategic
anggaran. Skenario yang lain planning and budgeting. The other scenario
mencerminkan keluaran yang lebih optimis reflects a more optimistic output and a more
dan keluaran yang lebih pesimis. pessimistic outcome.
Skenario ekonomi yang dirumuskan The economic scenario is formulated using
menggunakan kisaran indikator utama the following main indicator ranges:
berikut:
2025 2026
Pertumbuhan PDB dasar 5,03% dasar 5,08% GDP Growth
Kisaran antara 4,15 hingga 5,08% Kisaran antara 4,24 hingga 5,22%
baseline 5.03% baseline 5.08%
Ranges from 4.15 to 5.08% Ranges from 4.24 to 5.22%
Tingkat Konsumsi dasar 5,00% dasar 5,05% Consumption Rate
Kisaran antara 4,08 hingga 5,03% Kisaran antara 4,12 hingga 5,16%
baseline 5.00% baseline 5.05%
Ranges from 4.08 to 5.03% Ranges from 4.12 to 5.16%
Tingkat Investasi dasar 4,64% dasar 4,34% Investment Rate
Kisaran antara 3,36 hingga 4,70% Kisaran antara 3,66 hingga 4,67%
baseline 4.64% baseline 4.34%
Ranges from 3.36 to 4.70% Ranges from 3.66 to 4.67%
319
Page 323
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
b. Pengukuran Kerugian Kredit Ekspektasian b. Measurement of Expected Credit Losses
Input utama dalam pengukuran kerugian The main inputs in measuring expected
kredit ekspektasian adalah variabel berikut: credit losses are the following variables:
• Probability of Default (PD) • Probability of Default (PD)
• Loss of Given Default (LGD) • Loss of Given Default (LGD)
• Exposure at Default (EAD) • Exposure at Default (EAD)
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 estimasi pada tanggal PD estimation is an estimate at a specific
tertentu, yang dihitung berdasarkan model date, which is calculated based on a
peringkat statistik dan dinilai menggunakan statistical ranking model and is assessed
rating yang disesuaikan dengan berbagai using a rating adjusted for various
kategori dari debitur dan eksposur. Model categories of debtors and exposures. This
statistik ini didasarkan pada data yang statistical model is based on internally
disusun secara internal yang terdiri dari compiled data consisting of quantitative,
faktor kuantitatif, kualitatif, dan perkiraan qualitative factors, and forward-looking
berwawasan ke depan (forward-looking). information.
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 defaulters. The LGD model
yang gagal bayar. LGD juga diamati takes into account the structure,
dengan mempertimbangkan jaminan tunai guarantees, seniority of claims, the debtor's
yang merupakan bagian integral dari aset industry, and the cost of recovery of each
keuangan terhutang serta biaya yang guarantee that is an integral part of a
dikeluarkan dalam proses pemulihan. financial asset.
EAD merepresentasikan estimasi eksposur EAD represents the estimated exposure in
jika terjadi gagal bayar. EAD suatu aset the event of default. The EAD of a financial
keuangan adalah jumlah tercatat bruto. asset is the gross carrying amount. For loan
Untuk komitmen pinjaman dan jaminan commitments and financial guarantees,
keuangan, EAD mencakup jumlah yang EAD includes the amount that has been
telah ditarik, serta jumlah potensial di masa drawn, as well as the potential future
depan yang akan ditarik, yang diestimasi amount to be withdrawn, which is estimated
berdasarkan pengamatan historis. based on historical observations.
320
Page 324
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
b. Pengukuran Kerugian Kredit Ekspektasian b. Measurement of Expected Credit Losses
(lanjutan) (continued)
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; • Type of instrument;
• Peringkat risiko kredit; • Credit risk rating;
• Jenis agunan; • Collateral type;
• Tanggal pengakuan awal; • Initial recognition date;
• Sisa waktu jatuh tempo. • Remaining time due.
5. Berdasarkan PSAK No. 107, aset keuangan 5. Based on SFAS No. 107, past due financial
yang telah jatuh tempo ditentukan ketika debitur assets are determined when a debtor fails to
gagal melakukan pembayaran sesuai jadwal. make payments on schedule. The following table
Tabel berikut menunjukan aging analysis shows the aging analysis of loans, sharia loans,
terhadap kredit yang diberikan, pinjaman and finance lease receivables that are past due
syariah, dan piutang sewa pembiayaan yang but not impaired.
telah jatuh tempo tetapi tidak mengalami
penurunan nilai.
31 Maret 2026/March 31, 2026
≤ 30 hari/ > 30 - 60 hari/ > 60 - 90 hari/ Total/
≤ 30 days > 30 - 60 days > 60 - 90 days Total
Kredit yang diberikan Loans
Mikro 13.877.105 8.426.004 10.333.304 32.636.413 Micro
Ritel 9.406.152 4.676.566 5.181.301 19.264.019 Retail
Korporasi 971.788 25.678 - 997.466 Corporate
Pinjaman syariah 649.659 1.965.233 300.911 2.915.803 Sharia loans
Piutang sewa pembiayaan 140.819 83.500 53.889 278.208 Finance lease receivables
Total 25.045.523 15.176.981 15.869.405 56.091.909 Total
31 Desember 2025/December 31, 2025
≤ 30 hari/ > 30 - 60 hari/ > 60 - 90 hari/ Total/
≤ 30 days > 30 - 60 days > 60 - 90 days Total
Kredit yang diberikan Loans
Mikro 11.102.487 8.023.667 10.216.930 29.343.084 Micro
Ritel 8.675.477 4.125.039 5.006.562 17.807.078 Retail
Korporasi 231.489 - - 231.489 Corporate
Pinjaman syariah 433.809 2.088.359 272.292 2.794.460 Sharia loans
Piutang sewa pembiayaan 162.023 63.604 52.044 277.671 Finance lease receivables
Total 20.605.285 14.300.669 15.547.828 50.453.782 Total
321
Page 325
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas Liquidity Risk Management
Risiko likuiditas merupakan risiko akibat Liquidity risk is the risk arising form BRI’s inability to
ketidakmampuan BRI untuk memenuhi kewajiban meet the maturity obligations of cash flow funding
jatuh tempo dari sumber pendanaan arus kas sources and/or of high quality liquid assets that can
dan/atau dari aset likuid berkualitas tinggi yang be mortgaged without disrupting the operations and
dapat diagunkan sehingga tidak mengganggu financial condition of BRI.
aktivitas dan kondisi keuangan BRI.
BRI mengelola risiko likuiditas agar dapat memenuhi BRI manages its liquidity risk in order to meet every
setiap kewajiban finansial yang sudah diperjanjikan financial liability that has been agreed upon in
secara tepat waktu, serta dapat memelihara tingkat a timely manner and to maintain adequate and
likuiditas yang memadai dan optimal. optimal liquidity level.
Untuk mendukung pengelolaan likuiditas, BRI In order to support liquidity management, BRI
menetapkan Surat Edaran Manajemen Risiko establishes a Liquidity Risk Management Circular
Likuiditas yang mencakup tata kelola manajemen Letter, which includes liquidity risk management
risiko likuiditas, limit pengelolaan likuiditas, liquidity governance, liquidity management limits, liquidity
coverage ratio, net stable funding ratio, early coverage ratios, net stable funding ratios, early
warning indicators, dan contingency funding plan. warning indicators, and contingency funding plans.
Pedoman ini bertujuan untuk memastikan The purpose of this policy is to ensure that BRI has
kecukupan pengelolaan risiko likuiditas harian sufficient daily liquidity risk management in fulfilling its
dalam memenuhi kewajiban pada kondisi normal obligations in normal or crisis conditions in
maupun kondisi krisis secara tepat waktu dari a timely manner from various available sources to
berbagai sumber dana yang tersedia, termasuk ensure the availability of high quality liquid assets,
memastikan ketersediaan aset likuid berkualitas and having a healthy and sustainable structure of
tinggi dan penghimpunan DPK yang memiliki deposits from customer.
struktur yang sehat dan sustainable.
BRI juga melakukan simulasi stress testing secara BRI also conducts quartely stress testing, which is
triwulanan yang disampaikan kepada Dewan Direksi submitted to the Board of Commissioners and
dan Komisaris BRI melalui Risk Management Directors through Risk Management Committee
Committee (RMC). Tujuan dari stress testing yaitu (RMC). The purpose of stress testing is to measure
untuk mengukur ketahanan atau kemampuan untuk the resistance or ability to meet liquidity and capital
memenuhi kebutuhan likuiditas selama kondisi krisis adequacy during crisis (stress). Moreover, stress test
(stress). Selain itu, stress test juga digunakan is also used as reference for developing or improving
sebagai acuan untuk mengembangkan atau emergency funding plans (contingency plan) and
meningkatkan rencana pendanaan darurat liquidity risk limits.
(contingency plan), dan limit risiko likuiditas.
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual Remaining Contractual Maturity
Potensi risiko likuiditas yang akan dihadapi BRI di Potential liquidity risks that BRI will encounter in the
masa mendatang diukur melalui Liquidity Gap future is measured through Liquidity Gap Analysis
Analysis yang merupakan proyeksi mismatch which is a projection of liquidity mismatches based on
likuiditas atas dasar jatuh tempo aset dan liabilitas, the maturity of assets and liabilities, after taking into
setelah memperhitungkan kebutuhan untuk account the business expansion needs. This
ekspansi bisnis. Informasi ini menjadi pertimbangan information is also considered when planning and
dalam perencanaan dan pengelolaan likuiditas, managing liquidity, including business expansion
termasuk juga kebutuhan ekspansi bisnis. Dengan needs. With the implementation of effective liquidity
diterapkannya pengelolaan likuiditas yang efektif, risk management, it is expected that liquidity risks can
diharapkan dapat meminimalkan risiko likuiditas di be minimized while simultaneously enhancing the
BRI sekaligus meningkatkan stabilitas sistem overall banking system’s stability.
perbankan secara keseluruhan.
322
Page 326
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2026 and December 31,
(remaining maturity) pada tanggal 31 Maret 2026 2025:
dan 31 Desember 2025:
31 Maret 2026/March 31, 2026
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Aset/Assets
Kas/Cash 33.059.126 - - - - 33.059.126
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia 67.814.966 67.814.966 - - - -
Giro pada bank lain/
Current accounts with Other Banks 61.344.155 61.344.155 - - - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (21.879) - - - - (21.879)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 20.199.337 13.798.751 3.713.035 2.687.551 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.434) - - - - (1.434)
Efek-efek/Securities 388.107.176 69.398.221 26.497.454 75.667.085 216.544.416 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (127.414) - - - - (127.414)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 44.445.397 13.921.127 16.393.096 14.131.174 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (242.256) - - - - (242.256)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 5.723.117 5.723.117 - - - -
Tagihan Derivatif/
Derivative receivables 1.036.187 302.505 240.202 325.554 167.926 -
Kredit yang diberikan/Loans
Mikro/Micro 636.036.233 10.594.561 10.552.238 171.133.813 443.755.621 -
Ritel/Retail 509.321.391 26.669.000 28.630.318 131.925.070 322.097.003 -
Korporasi/Corporate 351.912.712 8.500.155 13.413.382 74.421.048 255.578.127 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (80.505.014) - - - - (80.505.014)
Pinjaman syariah/Sharia loans 61.017.643 81.010 619.241 47.657.800 12.659.592 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (3.569.171) - - - - (3.569.171)
Piutang sewa pembiayaan/
Finance lease receivables 4.163.170 88.292 56.681 469.153 3.549.044 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (175.863) - - - - (175.863)
Tagihan akseptasi/
Acceptance receivables 9.445.402 3.488.374 2.804.537 3.152.491 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (21.116) - - - - (21.116)
Aset lain-lain*)/Other assets*) 38.690.916 5.853.854 1.550.980 16.622.141 208.406 14.455.535
2.147.652.781 287.578.088 104.471.164 538.192.880 1.254.560.135 (37.149.486)
323
Page 327
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2026 and December 31,
(remaining maturity) pada tanggal 31 Maret 2026 2025 (continued):
dan 31 Desember 2025 (lanjutan):
31 Maret 2026/March 31, 2026
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 20.482.662 1.220 675.086 711.375 - 19.094.981
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 452.866.339 - - - - 452.866.339
Tabungan/ Saving deposits 605.752.469 - - - - 605.752.469
Deposito berjangka/
Time deposits 496.505.605 227.800.637 188.768.611 78.961.156 975.201 -
Simpanan dari bank lain
dan lembagakeuangan lainnya/
Deposits from other Bank
and other financial institutions 20.939.676 17.052.764 3.610.208 6.000 270.704 -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under agreement
to repurchase 23.513.101 18.471.102 19.241 - 5.022.758 -
Liabilitas derivatif/ Derivative payable 1.495.161 369.570 422.935 567.678 134.978 -
Liabilitas akseptasi/
Acceptance payable 9.445.402 3.488.374 2.804.537 3.152.491 - -
Surat berharga yang diterbitkan/
Marketable securities issued 46.645.309 1.095.900 5.202.362 19.119.587 21.227.460 -
Pinjaman yang diterima/
Fund borrowing 159.409.723 65.889.998 30.127.094 32.640.822 30.751.809 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 483.579 - - - 483.579 -
Liabilitas lain-lain**)/Other liabilities**) 4.496.531 384.176 1.462.296 339.102 2.081.441 229.516
1.842.035.557 334.553.741 233.092.370 135.498.211 60.947.930 1.077.943.305
Perbedaan Jatuh Tempo/
Temporary Difference 305.617.224 (46.975.653) (128.621.206) 402.694.669 1.193.612.205 (1.115.092.791)
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
324
Page 328
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2026 and December 31,
(remaining maturity) pada tanggal 31 Maret 2026 2025 (continued):
dan 31 Desember 2025 (lanjutan):
31 Desember 2025/December 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months - 1 year > 1 year without maturity
Aset/Assets
Kas/Cash 32.044.482 - - - - 32.044.482
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia 31.929.608 31.929.608 - - - -
Giro pada bank lain/
Current accounts with Other Banks 42.444.581 42.444.581 - - - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (11.273) - - - - (11.273)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 21.057.210 17.446.548 1.793.977 1.816.685 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (2.405) - - - - (2.405)
Efek-efek/Securities 372.732.802 174.566.337 18.437.203 40.410.920 139.318.342 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (89.519) - - - - (89.519)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 48.252.083 15.106.822 21.760.190 11.385.071 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (465.498) - - - - (465.498)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 24.452 24.452 - - - -
Tagihan Derivatif/
Derivative receivables 1.167.029 417.672 321.253 184.118 243.986 -
Kredit yang diberikan/Loans
Mikro/Micro 585.960.587 9.262.203 10.749.957 151.450.270 414.498.157 -
Ritel/Retail 532.250.981 20.773.704 32.600.956 132.993.378 345.882.943 -
Korporasi/Corporate 342.517.850 10.214.858 12.880.503 83.446.497 235.975.992 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (79.328.619) - - - - (79.328.619)
Pinjaman syariah/Sharia loans 56.350.282 163.298 894.344 35.190.312 20.102.328 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (3.565.115) - - - - (3.565.115)
Piutang sewa pembiayaan/
Finance lease receivables 4.406.157 287.209 445.245 1.516.661 2.157.042 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (164.922) - - - - (164.922)
Tagihan akseptasi/
Acceptance receivables 13.078.567 2.952.266 4.708.937 5.417.364 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (32.226) - - - - (32.226)
Aset lain-lain*)/Other assets*) 29.520.629 2.860.282 1.643.539 14.650.255 220.275 10.146.278
2.030.077.723 328.449.840 106.236.104 478.461.531 1.158.399.065 (41.468.817)
325
Page 329
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2026 and December 31,
(remaining maturity) pada tanggal 31 Maret 2026 2025 (continued):
dan 31 Desember 2025 (lanjutan):
31 Desember 2025/December 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 39.818.745 4.742.412 3.523.959 31.552.374 - -
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 448.203.670 - - - - 448.203.670
Tabungan/ Saving deposits 587.585.862 - - - - 587.585.862
Deposito berjangka/
Time deposits 431.054.307 161.511.812 245.467.556 23.409.341 665.598 -
Simpanan dari bank lain
dan lembagakeuangan lainnya/
Deposits from other Bank
and other financial institutions 17.601.436 14.023.195 3.575.241 3.000 - -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under agreement
to repurchase 27.932.749 15.440.617 10.059 7.540.256 4.941.817 -
Liabilitas derivatif/ Derivative payable 1.101.753 310.384 468.458 84.210 238.701 -
Liabilitas akseptasi/
Acceptance payable 13.078.567 2.952.266 4.708.937 5.417.364 - -
Surat berharga yang diterbitkan/
Marketable securities issued 40.901.648 1.096.386 1.235.390 22.182.701 16.387.171 -
Pinjaman yang diterima/
Fund borrowing 129.186.116 52.845.753 23.906.746 21.387.339 31.046.278 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 486.867 - - - 486.867 -
Liabilitas lain-lain**)/Other liabilities**) 4.017.636 16.516 1.535.266 501.488 1.498.371 465.995
1.740.969.356 252.939.341 284.431.612 112.078.073 55.264.803 1.036.255.527
Perbedaan Jatuh Tempo/
Temporary Difference 289.108.367 75.510.499 (178.195.508) 366.383.458 1.103.134.262 (1.077.724.344)
*) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
326
Page 330
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table presents information
mengenai perkiraan jatuh tempo dari liabilitas regarding the estimated maturity of financial liabilities
keuangan sesuai kontrak berdasarkan arus kas according to the contract based on undiscounted
undiscounted pada tanggal-tanggal 31 Maret 2026 cash flows on March 31, 2026 and December 31,
dan 31 Desember 2025 adalah sebagai berikut: 2025, as follows:
31 Maret 2026/March 31, 2026
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 20.482.662 1.220 675.086 711.375 - 19.094.981
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 452.866.339 - - - - 452.866.339
Tabungan/Saving deposits 605.752.469 - - - - 605.752.469
Deposito berjangka/
Time deposits 500.537.911 228.795.756 190.385.963 80.337.234 1.018.958 -
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other Bank
and other financial institutions 21.099.372 17.092.583 3.650.716 6.161 349.912 -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchase 23.769.880 18.379.116 19.316 - 5.371.448 -
Liabilitas derivatif/
Derivative payable 1.495.161 369.570 422.935 567.678 134.978 -
Liabilitas akseptasi/
Acceptance payable 9.445.402 3.488.374 2.804.537 3.152.491 - -
Surat berharga yang diterbitkan/
Marketable securities issued 51.936.299 1.125.132 5.272.813 19.873.069 25.665.285 -
Pinjaman yang diterima/
Fund borrowing 170.204.404 73.860.502 30.680.254 33.570.196 32.093.452 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 582.851 - - - 582.851 -
Liabilitas lain-lain***)/
Other liabilities***) 4.496.531 384.176 1.462.296 339.102 2.081.441 229.516
1.862.669.281 343.496.429 235.373.916 138.557.306 67.298.325 1.077.943.305
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
327
Page 331
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table presents information
mengenai perkiraan jatuh tempo dari liabilitas regarding the estimated maturity of financial liabilities
keuangan sesuai kontrak berdasarkan arus kas according to the contract based on undiscounted
undiscounted pada tanggal-tanggal 31 Maret 2026 cash flows on March 31, 2026 and December 31,
dan 31 Desember 2025 adalah sebagai berikut 2025, as follows (continued):
(lanjutan):
31 Desember 2025/December 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 39.818.745 4.742.412 3.523.959 31.552.374 - -
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 448.203.670 - - - - 448.203.670
Tabungan/Saving deposits 587.585.862 - - - - 587.585.862
Deposito berjangka/
Time deposits 433.625.211 161.792.470 247.281.969 23.856.876 693.896 -
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other Bank
and other financial institutions 17.718.949 14.101.423 3.614.310 3.216 - -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchase 28.579.752 15.445.128 10.098 7.672.136 5.452.390 -
Liabilitas derivatif/
Derivative payable 1.101.753 310.384 468.458 84.210 238.701 -
Liabilitas akseptasi/
Acceptance payable 13.078.567 2.952.266 4.708.937 5.417.364 - -
Surat berharga yang diterbitkan/
Marketable securities issued 45.826.907 1.110.607 1.255.994 23.312.936 20.147.370 -
Pinjaman yang diterima/
Fund borrowing 150.786.766 60.199.046 24.004.453 29.146.270 37.436.997 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 582.851 - - - 582.851 -
Liabilitas lain-lain***)/
Other liabilities***) 4.017.636 16.516 1.535.266 501.488 1.498.371 465.995
1.770.926.669 260.670.252 286.403.444 121.546.870 66.050.576 1.036.255.527
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
328
Page 332
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar Market Risk Management
Risiko pasar timbul karena pergerakan faktor pasar Market risk arises because of the movement of
yang meliputi suku bunga dan nilai tukar yang market factors which include interest rates and
berlawanan dengan posisi yang dimiliki BRI, baik exchange rates that are against BRI’s positions, both
posisi yang ada di laporan posisi keuangan maupun positions in the statements of financial position or in
rekening administratif. Posisi tersebut merupakan the administrative accounts. These positions are
posisi yang ada dalam trading book dan banking those which exist in trading book and banking book.
book.
BRI telah mengimplementasikan sistem aplikasi BRI has implemented treasury and market risk
treasury dan risiko pasar yang merupakan suatu application system, an integrated system used by the
sistem yang terintegrasi, yang digunakan oleh fungsi front, middle, and back office functions. Middle offices
front office, middle office dan back office. Middle can measure market risk using an internal model
Office dapat melakukan pengukuran risiko pasar (Value-at-Risk) that is integrated with the daily
menggunakan model internal (Value-at-Risk) yang transaction process. Other than monitoring the
terintegrasi dengan proses transaksi harian. Selain instruments risk exposures, middle offices also
melakukan monitoring eksposur risiko instrumen, monitor market risk limit.
Middle Office juga melakukan monitoring limit risiko
pasar.
1. Value-at-Risk (VaR): Tujuan Penggunaan 1. Value-at-Risk (VaR): Purpose and Limitation
Metode dan Keterbatasannya of the Method
BRI menggunakan pendekatan model internal BRI uses an internal model approach to measure
untuk mengukur potensi kerugian VaR akibat VaR potential loss due to changes in market
perubahan harga pasar dari portofolio trading price of trading portfolio based on historical data.
berdasarkan pada data historis. Potensi VaR potential loss that arise from market risk is
kerugian VaR dari risiko pasar diukur dengan measured using the assumptions that the
menggunakan asumsi perubahan faktor risiko change in risk factors follow normal distribution.
mengikuti pola distribusi normal. BRI BRI uses VaR to measure exchange rate risk for
menggunakan VaR untuk menghitung risiko trading and banking book positions and interest
nilai tukar untuk posisi trading dan banking book rate risk for trading book positions.
serta menghitung risiko suku bunga untuk
posisi trading book.
2. Asumsi Value-at-Risk (VaR) 2. Value-at-Risk (VaR) Assumption
Potensi kerugian VaR dihitung berdasarkan VaR potential loss is calculated based on the
nilai estimasi dengan menggunakan tingkat estimated value using 99% confidence level and
kepercayaan (confidence level) di 99% dan market risk position that is unchanged within 1
posisi risiko pasar yang tidak berubah dalam (one) day holding period. This is an indicator that
1 (satu) hari (holding period). Hal ini the potential loss which might exceed VaR value
menunjukkan potensi kerugian yang dapat in normal market condition, on average, may
melebihi nilai VaR dalam kondisi pasar normal, occur once every one hundred days. The method
rata-rata dapat terjadi satu kali dalam seratus used in measuring VaR is the VaR historical
hari. Metode yang digunakan dalam method.
pengukuran VaR adalah metode Historical
VaR.
329
Page 333
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
2. Asumsi Value-at-Risk (VaR) (lanjutan) 2. Value-at-Risk (VaR) Assumption (continued)
Tabel di bawah ini menyajikan informasi The following tables represent information on
mengenai nilai VaR dari 1 Januari 2026 sampai VaR value starting from January 1, 2026 until
dengan 31 Maret 2026 dan 1 Januari 2025 March 31, 2026 and January 1, 2025 until
sampai dengan 31 Desember 2025: December 31, 2025:
31 Maret 2026/March 31, 2026
Nilai Tukar*)/ Suku bunga/
Exchange Rate*) Interest rate
Rata-rata Harian 31.603,50 114.893,49 Daily Average
Tertinggi 57.933,40 158.509,91 Highest
Terendah 19.383,58 73.523,67 Lowest
31 Desember 2025/December 31, 2025
Nilai Tukar*)/ Suku bunga/
Exchange Rate*) Interest rate
Rata-rata Harian 57.870,08 116.213,71 Daily Average
Tertinggi 140.822,10 183.783,00 Highest
Terendah 17.267,69 32.460,08 Lowest
*) Termasuk trading dan banking book. *) Include trading and banking book.
3. Back Testing 3. Back Testing
Tujuan dilaksanakannya back testing yaitu The purpose of implementing back testing is to
untuk memastikan bahwa hasil perhitungan ensure that the result of internal model
internal model untuk risiko suku bunga dan calculation for interest rate risk and exchange
risiko nilai tukar telah sesuai. Ketika melakukan rate risk is appropriate. When performing back
back testing, BRI membandingkan antara testing, BRI compares estimations between daily
estimasi VaR harian dengan realisasi VaR with actual change of price.
perubahan harga.
Berdasarkan prosedur back testing untuk risiko Based on the back testing procedures for
nilai tukar dan risiko tingkat suku bunga, hasil exchange rate risk and interest rate risk, the
kerugian sebenarnya sepanjang tahun telah actual loss throughout the year is significantly
sesuai secara signifikan dengan VaR forecast consistent with VaR forecast model.
model.
4. Risiko Pasar di luar Trading Book 4. Market Risk Outside of Trading Book
a. Risiko Tingkat Suku Bunga a. Interest Rate Risk
Instrumen keuangan yang berbasis suku Interest rate-based financial instruments
bunga memiliki risiko karena terdapat have risks because there is a potential for
potensi perubahan suku bunga yang akan interest rate changes that will have an
berdampak pada arus kas di masa depan. impact on cash flow in the future.
330
Page 334
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
BRI telah mengembangkan metodologi BRI has developed a methodology to
pengukuran dampak pengaruh pergerakan measure the impact of interest rate
suku bunga dalam banking book melalui movements in the banking book through
Interest Rate Risk in The Banking Book Interest Rate Risk in The Banking Book in
sesuai SEOJK No. 12/SEOJK.03/2018 accordance with SEOJK
tanggal 21 Agustus 2018. Posisi Maret No. 12/SEOJK.03/2018 dated August 21,
2026, secara individu BRI mempunyai nilai 2018. As of March 2026, individually BRI
delta EVE (Economic Value of Equity) has a delta EVE (Economic Value of Equity)
sebesar 7,76% (perbandingan terhadap amounting to 7.76% (comparison to Tier 1
modal Tier 1). Delta EVE BRI di bawah capital). The BRI EVE Delta is below the
batas regulator (15,00%). regulator's limit (15.00%).
Direksi bertanggung jawab dalam Board of Directors and Management are
menetapkan, mengelola, serta responsible for determining, managing and
mengendalikan tingkat suku bunga dengan controlling interest rate by weighing the
menimbang risk appetite bank dan target Bank’s risk appetite and financial
pencapaian kinerja keuangan. Review atas performance target. The review of interest
penetapan suku bunga dilakukan minimal rate determination is conducted at least
satu kali dalam satu bulan dalam forum once in a month in the Asset and Liability
Asset and Liability Committee (ALCO). Committee (ALCO) forum.
Tabel di bawah ini menyajikan informasi The following table presents information
mengenai tingkat suku bunga rata-rata regarding the average interest rates for
untuk posisi aset dan liabilitas keuangan financial assets and liabilities position as of
pada tanggal 31 Maret 2026 dan March 31, 2026 and December 31, 2025:
31 Desember 2025:
Rupiah/Rupiah (%)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset Assets
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 4,61 5,38 financial institutions
Efek-efek 6,63 6,88 Securities
Kredit yang diberikan 10,39 10,63 Loans
Piutang sewa pembiayaan 18,01 17,93 Finance lease receivables
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 2,81 4,73 Demand deposits
Tabungan 0,47 0,39 Saving deposits
Deposito berjangka 4,10 5,34 Time deposits
Simpanan dari bank lain Deposits with other bank and
dan lembaga keuangan lain 2,16 2,62 other financial institutions
Pinjaman yang diterima 0,02 0,02 Fund borrowings
Pinjaman dan surat Subordinated loans and
berharga subordinasi 6,44 4,73 marketable securities
Surat berharga yang diterbitkan 8,31 8,75 Marketable securities issued
331
Page 335
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini menyajikan informasi The following table presents information
mengenai tingkat suku bunga rata-rata regarding the average interest rates for
untuk posisi aset dan liabilitas keuangan financial assets and liabilities position For
untuk Periode Tiga Bulan yang Berakhir the Three-Month Period Ended March 31,
pada Tanggal 31 Maret 2026 dan 31 2026 and December 31, 2025 (continued):
Desember 2025 (lanjutan):
Valas/Foreign Currency (%)
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset Assets
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 3,45 4,13 financial institutions
Efek-efek 3,19 3,98 Securities
Kredit yang diberikan 4,50 4,65 Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 4,11 1,93 Demand deposits
Tabungan 0,21 0,15 Saving deposits
Deposito berjangka 4,08 4,05 Time deposits
Simpanan dari bank lain Deposits with other bank and
dan lembaga keuangan lain 1,58 1,68 other financial institutions
Pinjaman yang diterima 3,93 3,56 Fund borrowings
Tabel di bawah ini mengikhtisarkan The table below summarizes the sensitivity
sensitivitas pergerakan suku bunga of interest rate movements on the asset and
terhadap portofolio aset dan liabilitas yang liability portfolio with interest rates as of
memiliki suku bunga pada tanggal-tanggal March 31, 2026 and December 31, 2025
31 Maret 2026 dan 31 Desember 2025 (Bank BRI only), as follows:
(Bank BRI saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increase of Decrease of
400 bps 400 bps
31 Maret 2026 (19.861.492) 20.550.175 March 31, 2026
31 Desember 2025 (19.199.538) 19.872.671 December 31, 2025
332
Page 336
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel berikut menunjukkan sensitivitas The following table presents the sensitivity
terhadap kemungkinan perubahan dalam of BRI’s statement of profit or loss and other
tingkat suku bunga untuk banking book comprehensive income towards possible
dengan semua variabel lain yang dimiliki changes in the interest rate of banking book,
adalah konstan terhadap laporan laba rugi with all other variables held constant:
dan penghasilan komprehensif lain BRI:
31 Maret 2026/March 31, 2026
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase/ Komprehensif Lain/ Impact on
Changes in Statement of Profit or Loss and
Percentage other Comprehensive Income
+/- 1% +/- 3.523.447
31 Desember 2025/December 31, 2025
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase/ Komprehensif Lain/ Impact on
Changes in Statement of Profit or Loss and
Percentage other Comprehensive Income
+/- 1% +/- 3.109.950
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross): rate risks (gross):
31 Maret 2026/March 31, 2026
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset/Assets
Kas/Cash - - - - 33.059.126 33.059.126
Giro pada Bank Indonesia/
Current accounts with
Bank Indonesia 67.814.966 - - - - 67.814.966
Giro pada bank lain/
Current accounts with other banks 61.344.155 - - - - 61.344.155
Penempatan pada Bank Indonesia
Dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 17.511.786 2.687.551 - - - 20.199.337
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair value through profit or loss - - - 32.523.253 - 32.523.253
Nilai wajar melalui
Penghasilan komprehensif lain
Fair value through other
comprehensive income - - - 170.587.133 - 170.587.133
Biaya perolehan diamortisasi/
Amortized cost - - - 184.996.790 - 184.996.790
333
Page 337
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Maret 2026/March 31, 2026
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Wesel ekspor dan tagihan
Lainnya/Export bills and
other receivables - - - 44.445.397 - 44.445.397
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 5.723.117 - - - - 5.723.117
Tagihan derivatif/
Derivative receivables - - - - 1.036.187 1.036.187
Kredit yang diberikan/Loans
Mikro/Micro 13.184 8.737 13.795 636.000.517 - 636.036.233
Ritel/Retail 54.768.462 120.832.843 167.690.388 166.029.698 - 509.321.391
Korporasi/Corporate 21.913.536 74.421.048 255.578.128 - - 351.912.712
Pinjaman syariah/Sharia loans - - - 61.017.643 - 61.017.643
Piutang sewa pembiayaan/
Finance lease receivables 60 - - - 4.163.110 4.163.170
Tagihan akseptasi/
Acceptance receivables - - - 9.445.402 - 9.445.402
Penyertaan saham*)/
Investment in shares*) - - - - 1.209.279 1.209.279
Aset lain-lain**)/Other assets**) 710 - - 27.298.781 11.391.425 38.690.916
229.089.976 197.950.179 423.282.311 1.332.344.614 50.859.127 2.233.526.207
Liabilitas/Liabilities
Liabilitas segera/
Liabilities due immediately - - - - 20.482.662 20.482.662
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 322.722.142 - - 130.144.197 - 452.866.339
Tabungan/Saving deposits 176.986.451 - - 428.766.018 - 605.752.469
Deposito berjangka/
Time deposits 44.337.698 78.961.156 975.201 372.231.550 - 496.505.605
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other banks
And other financial institutions 20.662.972 6.000 270.704 - - 20.939.676
Efek-efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchased 18.490.343 - 5.022.758 - - 23.513.101
Liabilitas derivative/ - - - - 1.495.161 1.495.161
Derivative payables
Liabilitas akseptasi/
Acceptance payable - - - 9.445.402 - 9.445.402
Surat berharga yang diterbitkan/
Marketable securities issued 6.298.262 19.119.587 21.227.460 - - 46.645.309
Pinjaman yang diterima/
Fund borrowings 96.017.092 32.640.822 30.751.809 - - 159.409.723
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities - - - 483.579 - 483.579
Liabilitas lain-lain***)/
Other liabilities***) - - - - 4.496.531 4.496.531
685.514.960 130.727.565 58.247.932 941.070.746 26.474.354 1.842.035.557
334
Page 338
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Maret 2026/March 31, 2026
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Perbedaan (gap) repricing suku
bunga antara aset
dan liabilitas keuangan/
Difference (gap)
repricing interest
rate in Financial
Assets and Liabilities (456.424.984) 67.222.614 365.034.379 391.273.868 24.384.773 391.490.650
*) Penyertaan saham yang tidak memiliki pengaruh signifikan/Investment in shares with no significant influence.
**) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
31 Desember 2025/December 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset/Assets
Kas/Cash - - - - 32.044.482 32.044.482
Giro pada Bank Indonesia/
Current accounts with
Bank Indonesia 31.929.608 - - - - 31.929.608
Giro pada bank lain/
Current accounts with other banks 42.444.581 - - - - 42.444.581
Penempatan pada Bank Indonesia
Dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 19.230.525 1.826.685 - - - 21.057.210
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair value through profit or loss - - - 24.963.703 - 24.963.703
Nilai wajar melalui
Penghasilan komprehensif lain
Fair value through other
comprehensive income - - - 166.052.833 - 166.052.833
Biaya perolehan diamortisasi/
Amortized cost - - - 181.716.266 - 181.716.266
Wesel ekspor dan tagihan
Lainnya/Export bills and
other receivables - - - 48.252.083 - 48.252.083
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 24.452 - - - - 24.452
Tagihan derivatif/
Derivative receivables - - - - 1.167.029 1.167.029
335
Page 339
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Desember 2025/December 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset (lanjutan)/Assets (continued)
Kredit yang diberikan/Loans
Mikro/Micro 1.103.829 30.383 24.224 584.802.151 - 585.960.587
Ritel/Retail 52.862.965 126.195.337 197.527.898 155.664.781 - 532.250.981
Korporasi/Corporate 23.095.363 83.446.497 235.975.990 - - 342.517.850
Pinjaman syariah/Sharia loans - - - 56.350.282 - 56.350.282
Piutang sewa pembiayaan/
Finance lease receivables 60 - - 4.406.097 - 4.406.157
Tagihan akseptasi/
Acceptance receivables - - - 13.078.567 - 13.078.567
Penyertaan saham*)/
Investment in shares*) - - - - 1.249.588 1.249.588
Aset lain-lain**)/Other assets**) 1.151 - - 15.339.188 14.180.290 29.520.629
170.692.534 211.498.902 433.528.112 1.250.625.951 48.641.389 2.114.986.888
Liabilitas/Liabilities
Liabilitas segera/
Liabilities due immediately - - - - 39.818.745 39.818.745
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 307.962.970 - - 140.240.700 - 448.203.670
Tabungan/Saving deposits 166.086.809 - - 421.499.053 - 587.585.862
Deposito berjangka/
Time deposits 44.616.996 13.301.504 904.257 372.231.550 - 431.054.307
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other banks
And other financial institutions 17.598.436 3.000 - - - 17.601.436
Efek-efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchased 15.450.676 7.540.256 4.941.817 - - 27.932.749
Liabilitas derivative/ - - - - 1.101.753 1.101.753
Derivative payables
Liabilitas akseptasi/
Acceptance payable - - - 13.078.567 - 13.078.567
Surat berharga yang diterbitkan/
Marketable securities issued - - - 40.901.648 - 40.901.648
Pinjaman yang diterima/
Fund borrowings 76.804.087 21.387.276 30.994.753 - - 129.186.116
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities - - - 486.867 - 486.867
Liabilitas lain-lain***)/
Other liabilities***) - - - 342.092 3.675.544 4.017.636
628.519.974 42.232.036 36.840.827 988.780.477 44.596.042 1.740.969.356
336
Page 340
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Desember 2025/December 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Perbedaan (gap) repricing suku
bunga antara aset
dan liabilitas keuangan/
Difference (gap)
repricing interest
rate in Financial
Assets and Liabilities (457.827.440) 169.266.866 396.687.285 261.845.474 4.045.347 374.017.532
*) Penyertaan saham yang tidak memiliki pengaruh signifikan/Investment in shares with no significant influence.
**) Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah,
dan term deposit valas devisa hasil ekspor Bank Indonesia/Other assets consist of receivables from government related to KUR disbursement, interest receivables, other
receivables, accrued income based on sharia principles, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term deposit valas devisa hasil ekspor Bank Indonesia/Other liabilities consist of interest
payables, security deposits, lease liabilities, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan antara The tables below represent the comparison of the
nilai tercatat dan nilai wajar dari aset dan liabilitas carrying values and fair values of financial assets and
keuangan. Nilai wajar yang diungkapkan liabilities. The fair values disclosed below are based
berdasarkan informasi relevan yang tersedia pada on relevant information available as of March 31,
tanggal-tanggal 31 Maret 2026 dan 2026 and December 31, 2025 are not updated to
31 Desember 2025 dan tidak diperbaharui untuk reflect changes in market conditions which have
mencerminkan perubahan dalam kondisi pasar yang occurred subsequently.
telah terjadi setelah tanggal tersebut.
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset Assets
Kas 33.059.126 33.059.126 32.044.482 32.044.482 Cash
Giro pada Bank Indonesia 67.814.966 67.814.966 31.929.608 31.929.608 Current account with Bank Indonesia
Giro pada bank lain 61.322.276 61.322.276 42.433.308 42.433.308 Current account with other banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and
lembaga keuangan lain 20.197.903 20.197.903 21.054.805 21.054.805 other financial institution
Efek-efek Securities
Nilai wajar melalui laba rugi 32.523.253 32.523.253 24.963.703 24.963.703 Fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain 170.587.133 170.587.133 166.052.833 166.052.833 comprehensive income
Biaya perolehan diamortisasi 184.869.376 167.730.581 181.626.747 184.136.469 Amortized cost
Wesel ekspor dan tagihan lainnya 44.203.141 44.203.141 47.786.585 47.786.585 Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 5.723.117 5.723.117 24.452 24.452 agreement to resell
Tagihan derivatif 1.036.187 1.036.187 1.167.029 1.167.029 Derivatives receivable
337
Page 341
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan perbandingan antara The tables below represent the comparison of the
nilai tercatat dan nilai wajar dari aset dan liabilitas carrying values and fair values of financial assets
keuangan. Nilai wajar yang diungkapkan and liabilities. The fair values disclosed below are
berdasarkan informasi relevan yang tersedia pada based on relevant information available as of March
tanggal-tanggal 31 Maret 2026 dan 31, 2026 and December 31, 2025 are not updated to
31 Desember 2025 dan tidak diperbaharui untuk reflect changes in market conditions which have
mencerminkan perubahan dalam kondisi pasar yang occurred subsequently. (continued)
telah terjadi setelah tanggal tersebut. (lanjutan)
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan
pinjaman syariah 1.474.213.794 1.390.979.330 1.434.185.966 1.356.079.132 Loans, sharia loans
Piutang sewa pembiayaan 3.987.307 2.579.394 4.241.235 2.579.394 Finance lease receivables
Tagihan akseptasi 9.424.286 9.424.286 13.046.341 13.046.341 Acceptances receivable
Penyertaan saham*) 1.209.279 1.209.279 1.249.588 1.249.588 Investment in shares*)
Aset lain-lain**) 38.690.916 38.690.916 29.520.629 29.520.629 Other assets**)
Total 2.148.862.060 2.047.080.888 2.031.327.311 1.954.068.358 Total
Liabilitas Liabilities
Liabilitas segera 20.482.662 20.482.662 39.818.745 39.818.745 Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro 452.866.339 452.866.339 448.203.670 448.203.670 Demand deposits
Tabungan 605.752.469 605.752.469 587.585.862 587.585.862 Saving deposits
Deposito berjangka 496.505.605 496.505.605 431.054.307 431.054.307 Time deposits
Simpanan dari bank lain dan lembaga Deposits from other banks and
keuangan lainnya financial institutions
Giro 2,710,501 2,710,501 4.086.133 4.086.133 Demand deposits
Tabungan 8.211 8.211 5.619 5.619 Saving deposits
Deposito berjangka dan deposit on call 4.701.923 4.701.923 4.284.983 4.284.983 Time deposits and deposits on call
Inter-bank call money 13.519.041 13.519.041 9.224.701 9.224.701 Inter-bank call money
Efek-efek yang dijual dengan janji Securities sold under agreement
dibeli kembali 23.513.101 23.513.101 27.932.749 27.932.749 to repurchase
Liabilitas derivatif 1.495.161 1.495.161 1.101.753 1.101.753 Derivatives payable
Liabilitas akseptasi 9.445.402 9.445.402 13.078.567 13.078.567 Acceptances payable
Surat berharga yang diterbitkan 46.645.309 46.527.159 40.901.648 40.307.817 Marketable securites issued
Pinjaman yang diterima 159.409.723 159.409.723 129.186.116 129.186.116 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 483.579 504.378 486.867 504.985 securities
Liabilitas lain-lain***) 4.496.531 4.496.531 4.017.636 4.017.636 Other liabilities***)
Total 1.842.035.557 1.841.938.206 1.740.969.356 1.740.393.643 Total
*) *)
Penyertaan saham yang tidak memiliki pengaruh signifikan. Investment in shares with no significant influence.
**) **)
Aset lain-lain terdiri atas tagihan kepada pemerintah terkait pemberian KUR, piutang Other assets consist of receivables from government related to KUR disbursement,
bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, interest receivables, other receivables, accrued income based on sharia principles,
dan term deposit valas devisa hasil ekspor Bank Indonesia. and foreign currency term deposit for foreign exchange proceeds of export Bank
***)
Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas sewa, dan term Indonesia.
***)
deposit valas devisa hasil ekspor Bank Indonesia Other liabilities consist of interest payables, security deposits, lease liabilities, and
foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia.
338
Page 342
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Metode dan asumsi yang digunakan untuk perkiraan Methods and assumptions used to estimate fair value
nilai wajar adalah sebagai berikut: are as follows:
a) Nilai wajar aset dan liabilitas keuangan tertentu, a) The fair values of certain financial assets and
kecuali efek-efek yang diukur melalui biaya liabilities, except for securities are classified as
perolehan diamortisasi, kredit yang diberikan, amortized cost, loans, sharia loans, finance
pinjaman syariah, piutang sewa pembiayaan, lease receivables, marketable securities issued
surat berharga yang diterbitkan serta pinjaman and subordinated loans and marketable
dan surat berharga subordinasi, mendekati nilai securities approximate their carrying values due
tercatatnya karena mempunyai jangka waktu to their short-term maturities.
jatuh tempo yang singkat.
Estimasi nilai wajar terhadap aset keuangan The estimated fair values of certain financial
tertentu ditetapkan berdasarkan diskonto arus assets are determined based on discounted
kas dengan menggunakan suku bunga pasar cash flows using money market interest rates for
uang yang berlaku untuk utang dengan risiko debts with similar credit risk and remaining
kredit dan sisa jatuh tempo yang serupa. maturities.
Estimasi nilai wajar terhadap liabilitas keuangan The estimates of the fair value of certain financial
tertentu yang tidak memiliki kuotasi di pasar liabilities which are not quoted in an active
aktif ditetapkan berdasarkan diskonto arus kas market are determined based on discounted
dengan menggunakan suku bunga utang baru cash flows using interest rates of a new debt with
dengan sisa jatuh tempo yang serupa. similar remaining maturities.
b) Efek-efek b) Securities
Nilai wajar untuk efek-efek yang diukur melalui The fair values of securities classified as
biaya perolehan diamortisasi ditetapkan amortized cost are determined based on market
berdasarkan harga pasar atau harga kuotasi prices or quoted price of intermediary
perantara (broker)/pedagang efek (dealer). Jika (broker)/securities traders (dealers). If the
informasi ini tidak tersedia, nilai wajar diestimasi information is not available, the fair values are
dengan menggunakan harga pasar kuotasi efek estimated by using quoted market price of
yang memiliki karakteristik kredit, jatuh tempo securities with similar credit characteristics,
dan yield yang serupa. maturities and yields.
c) Kredit yang diberikan dan Pinjaman syariah c) Loans and sharia loans
Portofolio kredit BRI secara umum terdiri dari BRI's loan portfolio generally consists of loans
kredit yang diberikan dengan suku bunga with floating and fixed interest rates. Loans are
mengambang dan suku bunga tetap. Kredit stated at the carrying amount. The fair value of
yang diberikan dinyatakan berdasarkan jumlah loans represents the discounted value of
nilai tercatat. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by BRI. The estimated future cash flow
perkiraan arus kas masa depan yang is discounted using market interest rate to
diharapkan akan diterima oleh BRI. Perkiraan determine the fair value.
arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Portofolio pinjaman syariah secara umum Sharia loans portfolio generally has a floating
memiliki tingkat margin mengambang dan margin and short-term sharia loans has a fixed
pinjaman syariah yang diberikan dengan jangka margin.
pendek dengan tingkat margin tetap.
339
Page 343
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Metode dan asumsi yang digunakan untuk perkiraan Methods and assumptions used to estimate fair value
nilai wajar adalah sebagai berikut (lanjutan): are as follows (continued):
d) Piutang sewa pembiayaan d) Finance lease receivables
Nilai wajar dihitung berdasarkan model diskonto The fair values are calculated based on the
arus kas dengan menggunakan tingkat suku discounted cash flow models using market rates
bunga pasar untuk sisa periode jatuh tempo. for the remaining maturity period.
e) Tagihan dan liabilitas derivatif e) Derivative receivables and payables
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivatives instrument are
menggunakan teknik penilaian dengan assesed using valuation techniques that use
menggunakan komponen yang dapat diamati di components which can be observed in the
pasar terutama adalah swap suku bunga, swap market, which include primarily interest rate
mata uang dan kontrak pertukaran mata uang. swaps, currency swaps and currency exchange
Teknik penilaian yang paling banyak digunakan contracts. The most widely used valuation
meliputi model penilaian forward dan swap techniques include forward and swap valuation
yang menggunakan perhitungan nilai kini. models using present value calculation. The
Model tersebut menggabungkan berbagai models incorporate various components which
komponen yang meliputi kualitas kredit dari include the credit quality of the counterparty, spot
counterparty, nilai spot dan kontrak berjangka value and future contracts as well as interest rate
serta kurva tingkat suku bunga. curve.
f) Pinjaman yang diterima, surat berharga yang f) Fund borrowings, marketable securities issued
diterbitkan dan pinjaman dan surat berharga and subordinated loans and marketable
subordinasi securities
Nilai wajar dihitung berdasarkan model diskonto The fair values are calculated based on the
arus kas dengan menggunakan tingkat suku discounted cash flow models using market rates
bunga pasar untuk sisa periode jatuh tempo. for the remaining maturity period.
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c):
instrumen keuangan (Catatan 2c):
31 Maret 2026/March 31, 2026
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Aset keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Sertifikat Bank Indonesia 16.156.039 16.156.039 - - Certificate of Bank Indonesia
Obligasi Pemerintah 5.872.537 5.872.537 - - Government Bonds
U.S. Treasury Bonds 5.503.436 5.503.436 - - U.S. Treasury Bonds
Reksadana 3.471.104 3.471.104 - - Mutual Fund
Tagihan derivatif 1.036.187 - 1.036.187 - Derivative Receivables
Obligasi 437.998 437.998 - - Bonds
Lainnya 1.082.139 1.082.139 - - Others
33.559.440 32.523.253 1.036.187 -
340
Page 344
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c)
instrumen keuangan (Catatan 2c) (lanjutan): (continued):
31 Maret 2026/March 31, 2026
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Aset keuangan Financial Assets
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 103.638.862 103.638.862 - - Government Bonds
Sertifikat Bank Indonesia 22.973.975 22.973.975 - - Certificate of Bank Indonesia
Reksadana 21.543.450 21.543.450 - - Mutual Fund
Obligasi 13.650.636 13.650.636 - - Bonds
U.S. Treasury Bills 3.056.069 3.056.069 - - U.S. Treasury Bills
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 2.665.303 2.665.303 - - (MAS) Bills
U.S. Treasury Bonds 2.453.802 2.453.802 - - U.S. Treasury Bonds
Singapore Government Securities 436.723 436.723 - - Singapore Government Securities
Negotiable Certificate of Deposit 102.339 102.339 - - Negotiable Certificate of Deposit
Medium-Term Note 60.003 60.003 - - Medium-Term Note
Lainnya 5.971 5.971 - - Others
170.587.133 170.587.133 - -
Biaya perolehan diamortisasi Amortized cost
Obligasi Pemerintah 122.542.202 122.542.202 - - Government Bonds
Obligasi 413.528 413.528 - - Bonds
Sertifikat Rupiah Bank Indonesia Ownership of Bank Indonesia
115.450 115.450 - - Rupiah Securities
Medium-Term Note 10.175 10.175 - - Medium -Term Note
Lainnya 44.649.226 44.649.226 - - Others
167.730.581 167.730.581 - -
Kredit yang diberikan,
Pinjaman syariah, dan Loans, Sharia loans,
Piutang sewa pembiayaan and Finance lease receivables
Kredit yang diberikan
dan pinjaman syariah 1.390.979.330 - 1.365.565.673 25.413.657 Loans and sharia loans
Piutang sewa pembiayaan 2.579.394 - 2.579.394 - Finance lease receivables
1.393.558.724 - 1.368.145.067 25.413.657
Total aset keuangan 1.765.435.878 370.840.967 1.369.181.254 25.413.657 Total financial assets
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi Fair value through profit or loss
Liabilitas derivatif 1.495.161 - 1.495.161 - Derivative payable
Liabilitas keuangan lainnya Other financial liabilities
Surat berharga yang diterbitkan 46.527.159 46.527.159 - - Marketable securities issued
Pinjaman dan surat berharga Subordinated loans and marketables
subordinasi 504.378 504.378 - - securities
47.031.537 47.031.537 - -
Total liabilitas keuangan 48.526.698 47.031.537 1.495.161 - Total financial liabilities
341
Page 345
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c)
instrumen keuangan (Catatan 2c) (lanjutan): (continued):
31 Desember 2025/December 31, 2025
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Aset keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Sertifikat Bank Indonesia 10.478.947 10.478.947 - - Certificate of Bank Indonesia
Obligasi Pemerintah 4.967.519 4.967.519 - - Government Bonds
Reksadana 4.017.364 4.017.364 - - Mutual Fund
U.S. Treasury Bonds 3.884.222 3.884.222 - - U.S. Treasury Bonds
Tagihan derivatif 1.167.029 - 1.167.029 - Derivative Receivables
Obligasi 322.117 322.117 - - Bonds
Lainnya 1.293.534 1.293.534 - - Others
26.130.732 24.963.703 1.167.029 -
Aset keuangan Financial Assets
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 90.565.947 90.565.947 - - Government Bonds
Sertifikat Bank Indonesia 33.455.477 33.455.477 - - Certificate of Bank Indonesia
Reksadana 19.073.305 19.073.305 - - Mutual Fund
Obligasi 15.375.079 15.375.079 - - Bonds
U.S. Treasury Bonds 2.488.344 2.488.344 - - U.S. Treasury Bonds
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 2.339.792 2.339.792 - - (MAS) Bills
U.S. Treasury Bills 1.997.103 1.997.103 - - U.S. Treasury Bills
Singapore Government Securities 430.543 430.543 - - Singapore Government Securities
Negotiable Certificate of Deposit 154.096 154.096 - - Negotiable Certificate of Deposit
Obligasi Pemerintah Taiwan 106.429 106.429 - - Taiwan Government Bonds
Medium-Term Note 59.997 59.997 - - Medium-Term Note
Lainnya 6.721 6.721 - - Others
166.052.833 166.052.833 - -
Biaya perolehan diamortisasi Amortized cost
Obligasi Pemerintah 144.067.566 144.067.566 - - Government Bonds
Sertifikat Rupiah Bank Indonesia - - Ownership of Bank Indonesia
428.394 428.394 Rupiah Securities
Obligasi 411.458 411.458 - - Bonds
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 258.999 258.999 - - (MAS) Bills
Medium-Term Note 10.175 10.175 - - Medium -Term Note
Lainnya 38.959.877 38.959.877 Others
184.136.469 184.136.469 - -
Kredit yang diberikan,
Pinjaman syariah, dan Loans, Sharia loans,
Piutang sewa pembiayaan and Finance lease receivables
Kredit yang diberikan
dan pinjaman syariah 1.356.079.132 - 1.328.339.175 27.739.957 Loans and sharia loans
Piutang sewa pembiayaan 2.579.394 - 2.579.394 - Finance lease receivables
1.358.658.526 - 1.330.918.569 27.739.957
Total aset keuangan 1.734.978.560 375.153.005 1.332.085.598 27.739.957 Total financial assets
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi Fair value through profit or loss
Liabilitas derivatif 1.101.753 - 1.101.753 - Derivative payable
Liabilitas keuangan lainnya Other financial liabilities
Surat berharga yang diterbitkan 40.307.817 40.307.817 - - Marketable securities issued
Pinjaman dan surat berharga Subordinated loans and marketables
subordinasi 504.985 504.985 - - securities
40.812.802 40.812.802 - -
Total liabilitas keuangan 41.914.555 40.812.802 1.101.753 - Total financial liabilities
342
Page 346
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. SEGMEN OPERASI 41. OPERATING SEGMENT
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak: Subsidiaries are as follows:
a. Bidang Usaha a. Business Field
Bidang Usaha/
Nama Perusahaan Business Field Company Name
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Perusahaan Perbankan Konvensional/Conventional Banking (Persero) Tbk
PT Bank Raya Indonesia Tbk Perusahaan Perbankan Konvensional/Conventional Banking PT Bank Raya Indonesia Tbk
BRI Global Financial Services Co. Ltd. Perusahaan Jasa Keuangan/Financial Service BRI Global Financial Services Co. Ltd.
PT Asuransi BRI Life Perusahaan Asuransi Jiwa/Life Insurance PT Asuransi BRI Life
PT BRI Multifinance Indonesia Perusahaan Pembiayaan/Financing Company PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas Perusahaan Sekuritas/Securities Company PT BRI Danareksa Sekuritas
PT BRI Ventura Investama Perusahaan Modal Ventura/Venture Capital Company PT BRI Ventura Investama
PT BRI Asuransi Indonesia Perusahaan Asuransi/General Insurance PT BRI Asuransi Indonesia
PT Pegadaian Perusahaan Pembiayaan/Financing Company PT Pegadaian
PT Permodalan Nasional Madani Perusahaan Pembiayaan/Financing Company PT Permodalan Nasional Madani
PT BRI Manajemen Investasi Perusahaan Investasi/ Investment Company PT BRI Manajemen Investasi
b. Segmen Operasi b. Operating Segment
Untuk kepentingan manajemen, BRI For management purposes, BRI is organized
diorganisasikan ke dalam 5 (lima) segmen into 5 (five) operating segments based on
operasional berdasarkan produk sebagai products which are as follows:
berikut:
• Segmen Mikro • Micro Segment
• Segmen Ritel • Retail Segment
• Segmen Korporasi • Corporate Segment
• Segmen Lainnya • Other Segments
• Entitas Anak • Subsidiaries
343
Page 347
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
b. Segmen Operasi (lanjutan) b. Operating Segment (continued)
Berikut ini adalah informasi segmen BRI dan The following is information on segments of BRI
entitas anak: and its subsidiaries:
Tanggal 31 Maret 2026 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal tersebut/
As of March 31, 2026 and for the Three-Month Period then ended
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest, premium, and
premi, jasa asuransi, service insurance,
dan emas - neto 14.436.780 8.484.713 3.445.299 2.991.774 12.590.658 41.949.224 gold income - net
Pendapatan Other operating
operasional lainnya 4.168.369 3.938.881 1.095.231 2.037.076 1.129.503 12.369.060 Income
Total pendapatan 18.605.149 12.423.594 4.540.530 5.028.850 13.720.161 54.318.284 Total income
Beban operasional Other operating
lainnya (7.596.959) (6.117.847) (562.160) (352.771) (7.505.377) (22.135.114) expense
Beban CKPN (5.508.660) (5.030.279) (158.679) (139.736) (1.285.946) (12.123.299) impairment losses
Total beban (13.105.619) (11.148.126) (720.839) (492.507) (8.791.323) (34.258.413) Total expense
Pendapatan (beban)
non operasional Non operating income
- neto (31.158) (21.691) (3.441) (14.130) (3.823) (74.243) (expense) - net
Laba sebelum Income before
beban pajak 5.468.373 1.253.777 3.816.251 4.381.213 4.925.015 19.844.628 tax expense
Beban pajak (1.038.991) (344.625) (745.592) (810.639) (1.411.932) (4.351.779) Tax expense
Laba Bersih 4.429.382 909.152 3.070.659 3.711.573 3.513.083 15.633.849 Net Income
Aset segmen Segment asset
Kredit yang diberikan
- bruto 502.983.427 494.457.273 351.912.714 - 147.916.922 1.497.270.336 Loans - gross
Total aset 471.813.106 470.442.461 341.333.786 666.251.744 291.676.122 2.241.517.219 Total assets
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 386.296.667 544.522.170 615.911.081 - 8.394.495 1.555.124.413 from customers
Total liabilitas 386.296.667 544.522.171 618.181.455 139.538.058 216.233.227 1.904.771.578 Total liabilities
Periode tiga bulan yang Berakhir pada Tanggal 31 Maret 2025/
For the three-month period ended March 31, 2025
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest. premium. and
premi, dan emas - neto 14.463.161 7.500.860 1.972.061 3.492.160 9.249.599 36.677.841 gold income - net
Pendapatan Other operating
operasional lainnya 4.972.878 4.148.702 1.294.801 2.005.111 726.210 13.147.702 Income
Total pendapatan 19.436.039 11.649.562 3.266.862 5.497.271 9.975.809 49.825.543 Total income
Beban operasional Other operating
Lainnya (7.801.279) (5.464.106) (555.523) (983.221) (5.127.019) (19.931.148) expense
Provision for
Beban CKPN (6.009.355) (4.954.515) (35.348) (88.099) (1.187.670) (12.274.987) impairment losses
Total beban (13.810.634) (10.418.621) (590.871) (1.071.320) (6.314.689) (32.206.135) Total expenses
Pendapatan (beban)
non operasional Non operating income
- neto (99.721) (90.780) (9.967) (29.841) (8.272) (238.581) (expense) - net
Laba sebelum Income before
beban pajak 5.525.684 1.140.161 2.666.024 4.396.110 3.652.848 17.380.827 tax expense
Beban pajak (1.049.880) (299.595) (528.666) (864.268) (896.309) (3.638.718) Total expenses
Laba Bersih 4.475.804 840.566 2.137.358 3.531.842 2.756.539 13.742.109 Net Income
Aset segmen Segment asset
Kredit yang diberikan
- bruto 486.394.012 481.454.010 247.647.390 - 99.097.909 1.314.593.321 Loans - gross
Total aset 458.673.029 458.082.638 237.725.936 705.598.909 226.491.854 2.086.572.366 Total assets
344
Page 348
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
b. Segmen Operasi (lanjutan) b. Operating Segment (continued)
Berikut ini adalah informasi segmen BRI dan The following is information on segments of BRI
entitas anak: and its subsidiaries:
Periode tiga bulan yang Berakhir pada Tanggal 31 Maret 2025/
For the three-month period ended March 31, 2025
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 378.478.824 522.079.949 512.650.408 - 8.390.923 1.421.600.105 from customers
Total liabilitas 378.478.824 522.079.949 515.772.723 216.527.520 159.516.260 1.792.375.276 Total liabilities
Tanggal 31 Desember 2025 dan untuk Tahun yang Berakhir pada Tanggal tersebut/
As of December 31, 2025 and for the year then ended
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest, premium, and
premi, jasa asuransi, service insurance,
dan emas - neto 59.044.058 32.255.506 9.478.010 13.212.058 40.205.946 154.195.578 gold income - net
Pendapatan Other operating
operasional lainnya 18.545.706 18.606.435 4.637.998 8.497.300 3.393.753 53.681.192 Income
Total pendapatan 77.589.764 50.861.941 14.116.008 21.709.358 43.599.699 207.876.770 Total income
Beban operasional Other operating
lainnya (31.757.802) (27.054.294) (2.061.216) (813.491) (26.760.083) (88.446.886) expense
Beban CKPN (22.806.153) (17.879.195) (347.855) (45.816) (5.102.984) (46.182.003) impairment losses
Total beban (54.563.955) (44.933.489) (2.409.071) (859.307) (31.863.067) (134.628.889) Total expense
Pendapatan (beban)
non operasional Non operating income
- neto (177.816) (136.427) (13.778) (100.195) (26.846) (455.062) (expense) - net
Laba sebelum Income before
beban pajak 22.847.993 5.792.025 11.693.159 20.749.856 11.709.786 72.792.819 tax expense
Beban pajak (4.341.119) (1.100.485) (2.144.129) (4.211.631) (3.863.090) (15.660.454) Tax expense
Laba Bersih 18.506.874 4.691.540 9.549.030 16.538.225 7.846.696 57.132.365 Net Income
Aset segmen Segment asset
Kredit yang diberikan
- bruto 470.771.691 519.878.040 342.517.850 - 127.561.837 1.460.729.418 Loans - gross
Total aset 442.572.166 495.119.915 332.077.908 593.485.169 263.986.425 2.127.241.583 Total assets
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 387.171.592 528.756.379 541.291.045 - 9.624.823 1.466.843.839 from customers
Total liabilitas 387.171.592 528.756.379 544.160.724 152.427.783 191.913.193 1.804.429.671 Total liabilities
345
Page 349
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
c. Segmen Geografis c. Geographical Segment
Berikut ini adalah informasi segmen BRI dan The following are information on the
entitas anak berdasarkan segmen geografis: geographical segment of BRI and its
subsidiaries:
Total Pendapatan/Total Income
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
Keterangan 2026 2025 Description
Indonesia 53.872.031 49.332.422 Indonesia
Amerika Serikat 154.670 145.225 United States of America
Singapura 193.083 261.410 Singapore
Timor-Leste 50.325 52.666 Timor-Leste
Hong Kong 13.846 10.287 Hong Kong
Taiwan 34.329 23.533 Taiwan
Total 54.318.284 49.825.543 Total
Laba sebelum beban pajak/
Income before tax expense
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
Keterangan 2026 2025 Description
Indonesia 19.697.154 17.133.501 Indonesia
Amerika Serikat 99.226 71.076 United States of America
Singapura 132.589 122.828 Singapore
Timor-Leste 37.948 37.050 Timor-Leste
Hong Kong 6.317 4.475 Hong Kong
Taiwan 12.394 11.897 Taiwan
Total 19.985.628 17.380.827 Total
Total Aset/Total Assets
31 Maret 2026/ 31 Desember 2025/
Keterangan March 31, 2026 December 31, 2025 Description
Indonesia 2.127.454.182 2.016.249.550 Indonesia
Amerika Serikat 47.870.902 48.076.144 United States of America
Singapura 51.821.772 48.118.496 Singapore
Timor-Leste 8.131.538 8.340.523 Timor-Leste
Hong Kong 11.801 16.049 Hong Kong
Taiwan 6.227.024 6.440.821 Taiwan
Total 2.241.517.219 2.127.241.583 Total
346
Page 350
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
c. Segmen Geografis (lanjutan) c. Geographical Segment (lanjutan)
Berikut ini adalah informasi segmen BRI dan The following are information on the
entitas anak berdasarkan segmen geografis geographical segment of BRI and its subsidiaries
(lanjutan): (continued):
Total Liabilitas/Total Liabilities
31 Maret 2026/ 31 Desember 2025/
Keterangan March 31, 2026 December 31, 2025 Description
Indonesia 1.793.304.163 1.696.176.809 Indonesia
Amerika Serikat 47.260.483 47.342.734 United States of America
Singapura 51.073.431 47.348.226 Singapore
Timor-Leste 7.564.365 7.767.282 Timor-Leste
Hong Kong 17.173 18.094 Hong Kong
Taiwan 5.551.963 5.776.526 Taiwan
Total 1.904.771.578 1.804.429.671 Total
42. PROGRAM BAGI PEKERJA 42. EMPLOYEES PROGRAM
Cadangan atas program imbalan kerja bagi pekerja Provisions for employee benefit plans consist of:
terdiri atas:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Program cuti besar 3.815.676 3.982.118 Grand leaves
Program pemutusan hubungan kerja 3.100.002 3.126.957 Work separation scheme
Program penghargaan tanda jasa 4.470.262 4.268.104 Gratuity services program
Program pensiun imbalan pasti 2.000.196 2.662.200 Defined Benefit Pension Plan
Program kesehatan pasca kerja BPJS 2.675.181 2.624.533 Post-employment BPJS health program
Program masa persiapan pensiun 26.112 25.834 Pension preparation program
Total (Catatan 27) 16.087.429 16.689.746 Total (Note 27)
Penilaian aktuaria atas program imbalan kerja Actuarial assessment of the respective employee
masing-masing pada tanggal-tanggal 31 Maret 2026 benefit plans as of March 31, 2026 and December 31,
dan 31 Desember 2025 dilakukan oleh aktuaris 2025 performed by independent actuaries as follows:
independen sebagai berikut:
Tanggal Laporan/ Reporting Date
Aktuaris Independen/ 31 Maret 2026/ 31 Desember 2025/
Entitas Independent Actuarial March 31, 2026 December 31, 2025 Entity
Entitas induk KKA Enny Diah Awal 4 Apr/Apr 4, 2026 26 Jan/Jan 26, 2026 Parent entity
Entitas anak Subsidiaries
PT Bank Raya Indonesia Tbk KKA Enny Diah Awal 3 Apr/Apr 3, 2026 2 Jan/Jan 2, 2026 PT Bank Raya Indonesia Tbk
PT Asuransi BRI Life KKA Riana & Rekan 6 Apr/Apr 6, 2026 26 Jan/Jan 26, 2026 PT Asuransi BRI Life
PT BRI Multifinance Indonesia KKA Enny Diah Awal 6 Apr/Apr 6, 2026 29 Des/Dec 29, 2025 PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas KKA Enny Diah Awal 5 Jan/Jan 5, 2026 5 Jan/Jan 5, 2026 PT BRI Danareksa Sekuritas
PT BRI Ventura Investama KKA Enny Diah Awal 29 Des/Dec 29, 2025 29 Des/Dec 29, 2025 PT BRI Ventura Investama
PT BRI Asuransi Indonesia KKA Steven & Mourits 3 Apr/Apr 3, 2026 3 Jan/Jan 3, 2026 PT BRI Asuransi Indonesia
PT Pegadaian KKA Agus Susanto 30 Mar/Mar 30, 2026 30 Des/Dec 30, 2025 PT Pegadaian
PT Permodalan Nasional Madani KKA Riana & Rekan 2 Apr/Apr 2, 2026 5 Jan/Jan 5, 2026 PT Permodalan Nasional Madani
PT BRI Manajemen Investasi KKA Enny Diah Awal 30 Des/Dec 30, 2025 30 Des/Dec 30, 2025 PT BRI Manajemen Investasi
347
Page 351
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti a. Defined Benefit Pension Plan
Efektif tanggal 1 Januari 2007, semua pekerja Effective on January 1, 2007, all newly appointed
yang baru diangkat sebagai pekerja tetap tidak permanent employees are not included in this
diikutsertakan dalam program ini dan hak atas program and the right for pension benefits is
manfaat pensiun diberikan berdasarkan given based on the established requirements
persyaratan yang ditetapkan dalam peraturan stated in the regulations by considering the
dengan memperhatikan faktor penghargaan annual gratuity factor over the working period
per tahun masa kerja dan penghasilan dana and income on the pension fund. BRI’s pension
pensiun. Program dana pensiun BRI dikelola plan is managed by Dana Pensiun BRI (DPBRI).
oleh Dana Pensiun BRI (DPBRI). Sesuai According to the provisions stipulated in BRI
ketentuan yang diatur dalam Surat Keputusan Board of Directors’ Decree, BRI employee’s
Direksi BRI, kontribusi pekerja BRI untuk iuran contribution for pension contribution amounted
pensiun adalah sebesar 7% dari penghasilan to 7% of the employee’s pension-based salary
dasar pensiun pekerja dan atas sisa jumlah and for the remaining amount required to be
yang perlu didanakan kepada DPBRI funded by DPBRI represents the contribution by
merupakan kontribusi BRI, dimana kontribusi BRI, which is the BRI’s contribution is amounted
BRI sejak tanggal 1 Agustus 2024 adalah to 44.68% of pension-based salary since August
sebesar 44,68% dari penghasilan dasar 1, 2024.
pensiun.
Penilaian aktuaria atas beban pensiun BRI The actuarial calculation of BRI’s pension costs
masing-masing pada tanggal 31 Maret 2026 as of March 31, 2026 and December 31, 2025
dan 31 Desember 2025 telah sesuai dengan which was prepared in accordance with SFAS
PSAK No. 219 dengan menggunakan metode No. 219 using the Projected Unit Credit method
Projected Unit Credit serta mempertimbangkan and considering the following assumptions:
asumsi-asumsi sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Entitas induk Parent entity
Tingkat diskonto 7,00% 6,49% Discount rate
Tingkat kenaikan penghasilan Basic pension salary
dasar pensiun sesuai tabel PhDP/ sesuai tabel PhDP/ growth rate
according to the according to the
PhDP table PhDP table
Tingkat kenaikan imbalan
pensiun 4,00 4,00 Pension benefit growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
from TMI 2019 from TMI 2019
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
Entitas anak Subsidiary
Tingkat diskonto 5,90 - 6,90% 5,90 - 7,10% Discount rate
Tingkat kenaikan penghasilan Basic pension salary
dasar pensiun 5,00 5,00% growth rate
Tingkat kematian GAM 1971 GAM 1971 Mortality rate
Tingkat cacat jasmaniah 0,01% dari 0,01% dari Disability rate
tingkat kematian/ tingkat kematian/
form mortality form mortality
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
348
Page 352
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti (lanjutan) a. Defined Benefit Pension Plan (continued)
Aset DPBRI terutama terdiri dari tabungan, The assets of DPBRI mainly consist of saving
deposito, efek-efek, unit penyertaan reksadana, deposits, time deposits, securities, mutual fund
efek beragunan aset dan investasi jangka units, securities with collateral assets and long-
panjang berupa saham dan properti. term investments in the form of shares of stocks
and property.
Mutasi atas nilai kini liabilitas pensiun Movements in present value of defined benefit
imbalan pasti masing-masing pada tanggal pension liabilities as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 adalah December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai kini liabilitas pensiun imbalan Present value of defined benefit pension -
pasti awal tahun 29.635.987 27.429.747 beginning balance
Beban bunga 464.962 1.885.475 Interest expense
Biaya jasa kini 89.618 352.262 Current service cost
Biaya jasa lalu - - Past service cost
Pembayaran imbalan kerja (383.931) (1.668.715) Benefit paid
Kerugian/(keuntungan) aktuaria (1.270.014) 1.637.218 Actuarial loss/(gain)
Saldo akhir liabilitas pensiun Present value of defined benefit
imbalan pasti akhir tahun 28.536.622 29.635.987 pension liabilities ending balance
Mutasi atas nilai wajar aset program masing- Movements in fair value of defined benefit
masing pada tanggal 31 Maret 2026 dan 31 pension liabilities as of March 31, 2026 and
Desember 2025 adalah sebagai berikut: December 31, 2025 are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar aset program awal tahun 26.973.787 26.359.432 Fair value of program assets - beginning
Hasil pengembangan riil (125.156) 1.639.166 Real development result
Pembayaran iuran-iuran Contributions paid -
pemberi kerja (Catatan 44) 81.241 560.737 employer (Note 44)
Pembayaran iuran-iuran Contributions paid -
peserta program 12.339 51.536 participants
Rugi aktuaria pada aset (21.854) 31.631 Actuarial loss of asset
Pembayaran imbalan kerja (383.931) (1.668.715) Benefit Paid
Total aset program 26.536.426 26.973.787 Total program assets
349
Page 353
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti (lanjutan) a. Defined Benefit Pension Plan (continued)
Mutasi atas kewajiban program pensiun Movements in defined benefit pension liabilities
imbalan pasti masing-masing pada tanggal as of March 31, 2026 and December 31, 2025
31 Maret 2026 dan 31 Desember 2025 adalah and are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 2.662.200 1.070.315 Beginning balance
Beban pensiun imbalan pasti - neto Defined benefit pension expense - net
(Catatan 35) 111.564 361.736 (Note 35)
Pembayaran iuran periode berjalan Contributions paid - current period
(Catatan 44) (81.241) (560.737) (Note44)
Pembayaran imbalan (7) (119) Compensation payment
Pengukuran kembali neto (692.320) 1.791.005 Remeasurement - net
Saldo akhir (Catatan 27) 2.000.196 2.662.200 Ending balance (Note 27)
Kerugian aktuaria yang diakui pada Actuarial loss recognized in other
penghasilan komprehensif lain pada tanggal comprehensive income as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 adalah and December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 4.187.810 2.396.805 Beginning balance
Kerugian/(keuntungan) aktuaria (1.270.014) 1.637.218 Actuarial loss/(gain)
Imbal hasil atas aset program 577.694 153.787 Yields on program assets
Saldo akhir 3.495.490 4.187.810 Ending balance
Beban pensiun imbalan pasti untuk Periode Pension benefit expense calculation for the
Tiga Bulan yang Berakhir pada Tanggal-tanggal Three-Month Period Ended March 31, 2026 and
31 Maret 2026 dan 2025 berdasarkan 2025, respectively, in accordance with the
perhitungan aktuaris adalah sebagai berikut: actuarial calculation is as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Biaya jasa kini 89.618 95.892 Current service cost
Iuran peserta program (12.339) (13.193) Contributions paid - participants
Beban bunga - neto 34.285 17.658 Interest expense - net
Biaya jasa lalu - - Past service cost
(Pendapatan)/beban pensiun Defined benefit pension (income)/
imbalan pasti (Catatan 35) 111.564 100.357 expense (Note 35)
350
Page 354
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
b. Program Tunjangan Hari Tua b. Retirement Benefits Plan
Pekerja BRI juga memperoleh manfaat dari BRI’s employees are also given retirement
pemberian Tunjangan Hari Tua (THT) sesuai benefits (THT) in accordance with the provisions
ketentuan yang diatur dalam Surat Keputusan stipulated in the Decree of the Board of Directors
Direksi BRI. Program THT dikelola oleh of BRI. BRI’s retirement benefits plan is
Yayasan Kesejahteraan Pekerja BRI. managed by BRI Employee Welfare Foundation.
Iuran THT terdiri dari iuran beban pekerja dan Retirement benefits contributions consist of
iuran beban BRI sesuai ketentuan yang diatur contributions from the employees and BRI in
dalam Surat Keputusan Direksi BRI. accordance with the provisions stipulated in the
Decree of BRI’s Board of Directors.
Berdasarkan perhitungan penilaian aktuaria Based on the actuarial calculation of BRI’s
atas THT masing-masing pada tanggal retirement benefits as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 telah December 31, 2025 it was prepared in
sesuai dengan PSAK No. 219 dengan accordance with SFAS No. 219 using the
menggunakan metode Projected Unit Credit Projected Unit Credit method and considering
serta mempertimbangkan asumsi-asumsi the following assumptions:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tingkat diskonto 7,01% 6,61% Discount Rate
Tingkat kenaikan penghasilan 6,50 6,50 Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability Rate
from TMI from TMI
2019 2019
Status THT sesuai dengan penilaian aktuaria The status of the Retirement Benefits as of
masing-masing pada tanggal 31 Maret 2026 March 31, 2026 and December 31, 2025 in
dan 31 Desember 2025 adalah sebagai berikut: accordance with the actuarial calculation are as
follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar aset 7.190.777 7.100.391 Fair value of assets
Nilai kini liabilitas THT (3.397.565) (3.494.143) Present value of retirement benefits liabilities
Surplus 3.793.182 3.606.248 Surplus
Mutasi atas liabilitas THT masing-masing pada Movements of the Retirement Benefits liabilities
tanggal 31 Maret 2026 dan 31 Desember 2025 as of March 31, 2026 and December 31, 2025
adalah sebagai berikut: are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal - - Beginning balance
Beban THT 34.712 195.397 Retirement benefits expense
Pengukuran kembali liabilitas THT Remeasurement of retirement benefits
- neto 10.509 (27.246) liabilities - net
Pembayaran iuran periode berjalan Contribution paid in current period
(Catatan 44) (45.221) (168.151) (Note 44)
Saldo akhir liabilitas - - Ending Balance of liability
351
Page 355
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
b. Program Tunjangan Hari Tua (lanjutan) b. Retirement Benefits Plan (continued)
Keuntungan aktuaria yang diakui pada Actuarial gain recognized in other
penghasilan komprehensif lain pada tanggal comprehensive income as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 adalah and December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal (1.015.770) (988.524) Beginning balance
Kerugian/(keuntungan) aktuaria (153.688) 60.843 Actuarial loss/(gain)
Imbal hasil atas liabilitas (aset) Yields on program liabilities
program 36.856 37.584 (assets)
Perubahan atas dampak atas Changes on impact of assets other
aset di luar bunga - neto 127.341 (125.673) than interest - net
Saldo akhir (1.005.261) (1.015.770) Ending balance
Perhitungan beban THT untuk Periode Tiga Retirement benefits expense calculation For the
Bulan yang Berakhir pada Tanggal-tanggal Three-Month Period Ended as March 31, 2026
31 Maret 2026 dan 2025 sesuai dengan and 2025 respectively, in accordance with the
perhitungan aktuaris adalah sebagai berikut: actuarial calculation is as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Biaya jasa kini 60.616 59.505 Current service cost
Iuran peserta program (21.576) (18.676) Contributions paid - participants
Beban bunga - neto (4.328) (514) Interest expense - net
Beban THT (Catatan 35) 34.712 40.315 Retirement benefits expense
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025,
Desember 2025, BRI tidak mengakui adanya BRI does not recognize the existence of prepaid
THT dibayar di muka dan manfaat THT karena of retirement benefits plan and benefits of
manajemen BRI tidak memiliki keuntungan retirement benefits plan because management
(benefit) atas aset tersebut dan BRI tidak of BRI does not have the benefit over the assets
memiliki rencana untuk mengurangi and BRI has no plans to reduce its contribution
kontribusinya di masa depan. in the future.
c. Program Pensiun Iuran Pasti c. Defined Contribution Pension Plan
(i) BRI (entitas induk) (i) BRI (parent entity)
Pekerja BRI juga diikutsertakan dalam The employees of BRI are also included in
program pensiun iuran pasti sesuai dengan the defined contribution pension plan in
Keputusan Direksi BRI yang berlaku efektif accordance with BRI Board of Directors’
sejak bulan Oktober 2000. Kontribusi BRI decree which was effective since October
pada program ini yang dilaporkan dalam 2000. BRI’s contributions to this plan which
laporan laba rugi dan penghasilan are reported in the consolidated statement
komprehensif lain konsolidasian sebesar of profit or loss and other comprehensive
Rp197.991 dan Rp613.724 masing-masing income amounted to Rp197,991 and
untuk Periode Tiga Bulan yang berakhir Rp613,724 for the Three-Month Period
tanggal 31 Maret 2026 dan 31 Desember Ended March 31, 2026 and December 31,
2025 (Catatan 35). Pengelolaan program 2025 respectively (Note 35). Defined
pensiun iuran pasti dilakukan oleh DPBRI. contribution pension plan is managed by
DPBRI.
352
Page 356
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
c. Program Pensiun Iuran Pasti (lanjutan) c. Defined Contribution Pension Plan (continued)
(ii) Bank Raya (entitas anak) (ii) Bank Raya (Subsidiary)
Bank Raya Indonesia menyelenggarakan Bank Raya Indonesia conducted defined
program pensiun iuran pasti untuk seluruh contribution pension plans for all of its
pekerja tetapnya yang dikelola oleh Dana permanent employees which is managed by
Pensiun Lembaga Keuangan (DPLK) Dana Pensiun Lembaga Keuangan
PT Bank Rakyat Indonesia (Persero) Tbk. (Financial Institutions Pension Fund)
Jumlah kontribusi Bank Raya untuk dana PT Bank Rakyat Indonesia (Persero) Tbk.
pensiun adalah sebesar 85,21% dari iuran Bank Raya Indonesia’s total contribution for
yang sudah ditetapkan berdasarkan tingkat the pension funds amounted to 85.21% of
dari masing-masing pekerja yang the contributions that have been determined
dilaporkan dalam laporan laba rugi dan based on the level of each employee which
penghasilan komprehensif lain are reported in the consolidated statement
konsolidasian sebesar Rp301 dan Rp1.169 of profit or loss and other comprehensive
masing-masing untuk Periode Tiga Bulan income amounting to Rp301 and Rp1,169
yang Berakhir pada Tanggal 31 Maret 2026 for the Three-Month Period ended as March
dan 31 Desember 2025 (Catatan 35). 31, 2026 and December 31, 2025
respectively (Note 35).
d. Program Pemutusan Hubungan Kerja (PHK) d. Work Separation Scheme
Perhitungan PHK dilakukan dengan The calculation of Work Separation Scheme is
menggunakan asumsi-asumsi penilaian carried out using the assumptions of actuarial
aktuaria atas kewajiban perseroan yang assessment of the company's obligations related
berkaitan dengan cadangan penyisihan untuk to the allowance reserve for the determination of
penetapan uang pesangon. Uang penghargaan severance pay. Award money for merit and
tanda jasa dan ganti kerugian sesuai dengan indemnity are in accordance with the applicable
Peraturan yang berlaku untuk masing-masing Regulations. As of March 31, 2026 and
pada tanggal 31 Maret 2026 dan December 31, 2025 using the Projected Unit
31 Desember 2025 dengan menggunakan Credit method and considering the following
metode Projected Unit Credit serta assumptions:
mempertimbangkan asumsi-asumsi sebagai
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Entitas induk Parent Entity
Tingkat diskonto 7,01% 6,71% Discount Rate
Tingkat kenaikan penghasilan 6,50% 6,50% Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability Rate
from TMI from TMI
2019 2019
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Entitas anak Subsidiaries
Tingkat diskonto 5,90 - 7,00% 6,60 - 7,00% Discount Rate
Tingkat kenaikan penghasilan 6,00 - 10,00 6,00 - 10,00 Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01 - 10,00% dari 0,01 - 10,00% dari Disability Rate
tingkat kematian/ tingkat kematian/
from mortality from mortality
353
Page 357
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
d. Program Pemutusan Hubungan Kerja (PHK) d. Work Separation Scheme (continued)
(lanjutan)
Mutasi atas liabilitas program PHK masing- Movements in the work separation scheme
masing pada tanggal 31 Maret 2026 dan 31 liabilities as of March 31, 2026 and December
Desember 2025 adalah sebagai berikut: 31, 2025 are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 3.126.957 4.022.400 Beginning balance
Beban PHK (Catatan 35) 165.298 718.972 Work separation scheme expense (Note 35)
Pembayaran manfaat aktual (59.601) (145.405) Actual benefits paid
Pengukuran kembali liabilitas Remeasurement on liabilities (assets)
PHK - neto (105.300) (1.391.468) for work separation - net
Biaya terminasi - - Termination cost
Dampak batas aset - - Asset ceilling effect
Kontribusi perusahaan (6.202) (77.542) Contributions - entity
Saldo akhir*) (Catatan 27) 3.121.152 3.126.957 Ending Balance*) (Note 27)
*)
*) termasuk liabilitas Program PHK PT BRI Manajemen Investasi (BRI-MI) pada Including the Severance Program liability of PT BRI Manajemen Investasi (BRI-MI) As
tanggal 31 Maret 2026 Sebesar Rp21.149 yang dilakukan reklasifikasi ke Liabilitas of March 31, 2026, amounting to Rp21.149 which was reclassified to Liabilities Held
yang dikuasai untuk dijual for Sale.
Keuntungan aktuaria yang diakui pada Actuarial gain recognized in other
penghasilan komprehensif lain pada tanggal comprehensive income as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 adalah and December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal (1.614.149) (222.681) Beginning balance
Keuntungan aktuaria (30.945) (1.391.468) Actuarial gain
Saldo akhir (1.645.094) (1.614.149) Ending blaance
Perhitungan beban program PHK untuk Periode Work Separation Scheme expense calculation
Tiga Bulan yang Berakhir pada Tanggal-tanggal For the Three-Month Period Ended March 31,
31 Maret 2026 dan 2025 sesuai dengan 2026 and 2025 in accordance with the actuarial
perhitungan aktuaria adalah sebagai berikut: calculation are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Biaya jasa kini 108.415 160.820 Current service cost
Beban bunga 51.870 69.216 Interest expense
Biaya pesangon 6.299 - Severance cost
Biaya jasa lalu 1.134 2.919 Past service cost
Pembayaran biaya terminasi - 7 Payment of termination fee
Kerugian aktuaria (2.420) (67) Actuarial loss
Work separation scheme expense
Beban PHK (Catatan 35) 165.298 232.895 (Note 35)
354
Page 358
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
e. Program Masa Persiapan Pensiun (MPP) e. Defined Benefit Pension Plan
Perhitungan aktuaria (PT Pegadaian) atas The actuarial calculation of (PT Pegadaian)
masa persiapan pensiun (MPP) masing-masing defined pension plan as of March 31, 2026 and
pada tanggal-tanggal 31 Maret 2026 dan 31 December 31, 2025 which was prepared in
Desember 2025 telah sesuai dengan PSAK No. accordance with SFAS No. 219 using the
219 dengan menggunakan metode Projected Projected Unit Credit and considering the
Unit Credit serta mempertimbangkan asumsi- following assumptions:
asumsi sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tingkat diskonto 6,90% 6,70% Discount rate
Tingkat kenaikan penghasilan 7,00% 7,00% Salary growth rate
Tingkat kematian GAM 1971 GAM 1971 Mortality rate
Tingkat cacat jasmaniah 0,01% dari TMI 0,01% dari TMI Disability rate
tingkat kematian/ tingkat kematian/
from TMI mortality from TMI mortality
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
Mutasi atas liabilitas program masa persiapan Movements in liabilities program defined benefit
pensiun masing-masing pada tanggal 31 Maret pension plan as of March 31, 2026 and
2026 dan 31 Desember 2025 adalah sebagai December 31, 2025 are as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 25.834 21.627 Beginning balance
Beban MPP (Catatan 35) 829 3.099 Defined benefit pension expense (Note 35)
Pembayaran imbalan (2.972) (22.062) Contributions paid - current period
Pengukuran kembali liabilitas Remeasurement of liabilities
MPP - neto 2.421 23.170 for defined pension benefit - net
Saldo akhir (Catatan 27) 26.112 25.834 Ending Balance (Note 27)
Perhitungan beban program Masa Persiapan Pension benefit expense calculation For the
Pensiun untuk Periode Tiga Bulan yang Three-Month Period Ended March 31, 2026 and
Berakhir pada Tanggal-tanggal 31 Maret 2026 2025, respectively, in accordance with the
dan 2025 sesuai dengan perhitungan aktuaria actuarial calculation is as follows:
adalah sebagai berikut:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month Period Ended March 31,
2026 2025
Biaya jasa kini 407 333 Current service cost
Beban bunga 422 374 Interest expense
Defined benefit pension expense
Beban MPP (Catatan 35) 829 707 (Note 35)
355
Page 359
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits
Pekerja BRI dan entitas anak juga memiliki BRI employees also have long-term employee
imbalan kerja jangka panjang, seperti benefits, such as gratuity for services, grand
penghargaan tanda jasa, cuti besar, program leaves, post employment BPJS health program
kesehatan pasca kerja BPJS, dan program and other benefit program of additional benefit
manfaat lain dana manfaat tambahan. fund.
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar leaves
Perhitungan aktuaria atas penghargaan The actuarial calculation on gratuity services
tanda jasa dan cuti besar masing-masing and grand leaves as of March 31, 2026 and
pada tanggal-tanggal 31 Maret 2026 dan December 31, 2025 which was prepared in
31 Desember 2025 telah sesuai dengan accordance with SFAS No. 219 using the
PSAK No. 219 dengan menggunakan Projected Unit Credit method and
metode Projected Unit Credit serta considering the following assumptions:
mempertimbangkan asumsi-asumsi
sebagai berikut:
31 Maret 2026/March 31, 2026
Cadangan Penghargaan
Tanda Jasa/ Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Entitas induk Parent Entity
Tingkat diskonto 7,01% 6,93% Discount rate
Tingkat kenaikan penghasilan 6,50% 6,50 Salary growth rate
Tingkat kenaikan harga emas 12,00% - Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
Entitas anak Subsidiaries
Tingkat diskonto 6,40 – 7,01% 5,40 – 7,00% Discount rate
Tingkat kenaikan penghasilan 6,50 - 10,00 7,00 - 10,00 Salary growth rate
Tingkat kenaikan harga emas 10,00 - Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
31 Desember 2025/December 31, 2025
Cadangan Penghargaan
Tanda Jasa/ Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Entitas induk Parent Entity
Tingkat diskonto 6,60% 6.21% Discount rate
Tingkat kenaikan penghasilan 6,50% 6.50 Salary growth rate
Tingkat kenaikan harga emas 12,00% - Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
Entitas anak Subsidiaries
Tingkat diskonto 6,40 – 7,00% 5,40 – 7,00% Discount rate
Tingkat kenaikan penghasilan 7,00 - 10,00 7,00 - 10,00 Salary growth rate
Tingkat kenaikan harga emas 10,00 - Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
356
Page 360
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar (lanjutan) leaves (continued)
Mutasi untuk imbalan kerja jangka panjang Movements in the other long-term employee
lainnya masing-masing pada tanggal benefits as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 December 31, 2025 are as follows:
adalah sebagai berikut:
31 Maret 2026/March 31, 2026
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Saldo awal liabilitas 4.268.104 3.982.118 Beginning balance of liabilities
Beban (Catatan 35) 191.423 76.296 Expense (Note 35)
Pembayaran manfaat aktual (4.666) (234.126) Actual benefit paid
Rugi aktuaria pada kewajiban 22.820 - Actual loss on liabilities
Liabilitas Imbalan Kerja* Liabilities for Employee
(Catatan 27) 4.477.681 3.824.288 Benefits (Note 27)
*)
*) termasuk imbalan kerja jangka panjang lainnnya PT BRI Manajemen Including Other Long-Term Employee Benefits of PT BRI Manajemen Investasi
Investasi (BRI-MI) dan PT PNM Investment Management (PNM-IM) pada (BRI-MI) and PT PNM Investment Management (PNM-IM) as of March 31, 2026,
tanggal 31 Maret 2026 Sebesar Rp16.031 yang dilakukan reklasifikasi ke amounting to Rp16,031, which were reclassified to Liabilities Held for Sale
Liabilitas yang Dikuasai untuk Dijual
31 Desember 2025/December 31, 2025
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Saldo awal liabilitas 2.867.342 3.839.231 Beginning balance of liabilities
Beban (Catatan 35) 1.482.068 587.627 Expense (Note 35)
Pembayaran manfaat aktual (159.735) (444.740) Actual benefit paid
Rugi aktuaria pada kewajiban 78.429 - Actual loss on liabilities
Liabilitas Imbalan Kerja Liabilities for Employee
(Catatan 27) 4.268.104 3.982.118 Benefits (Note 27)
Beban imbalan kerja jangka panjang The other long-term employee benefits
lainnya untuk Periode Tiga Bulan yang expense calculation for the three-month
Berakhir pada Tanggal-tanggal 31 Maret period ended March 31, 2026 and 2025 in
2026 dan 2025 berdasarkan perhitungan accordance with the acturarial calculation
aktuaria adalah sebagai berikut: are as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret
For the Three-Month Period Ended March 31, 2026
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Biaya jasa kini 95.661 103.407 Current service cost
Beban bunga 67.366 61.433 Interest Expense
Biaya jasa lalu - 4.334 Past service cost
Keuntungan aktuaria yang diakui 28.396 (92.878) Recognized actuarial gain
Beban program bagi Employees program
pekerja (Catatan 35) 191.423 76.296 expense (Note 35)
357
Page 361
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar (lanjutan) leaves (continued)
Beban imbalan kerja jangka panjang The other long-term employee benefits
lainnya untuk Periode Tiga Bulan yang expense calculation for the Three-Month
Berakhir pada Tanggal-tanggal 31 Maret Period Ended March 31, 2026 and 2025 in
2026 dan 2025 berdasarkan perhitungan accordance with the acturarial calculation
aktuaria adalah sebagai berikut (lanjutan): are as follows (continued):
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/
For the Three-Month Period Ended March 31, 2025
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity Services Grand Leaves
Biaya jasa kini 61.605 106.874 Current service cost
Beban bunga 50.773 67.258 Interest Expense
Biaya jasa lalu 9 124 Past service cost
Beban pesangon - - Severance expense
Keuntungan aktuaria yang diakui 84.733 (10.432) Recognized actuarial gain
Beban program bagi Employees program
pekerja (Catatan 35) 197.120 163.824 expense (Note 35)
(ii) Program Kesehatan Pasca Kerja BPJS (ii) Post Employment BPJS Health Program
Perhitungan aktuaria atas program The actuarial calculation on Post
kesehatan pasca kerja BPJS masing- Employment BPJS Health Program as of
masing pada tanggal 31 Maret 2026 dan 31 March 31, 2026 and December 31, 2025
Desember 2025 telah sesuai dengan which was prepared in accordance with
PSAK No. 219 dengan menggunakan SFAS No. 219 using the Projected Unit
metode Projected Unit Credit serta Credit method and considering the
mempertimbangkan asumsi-asumsi following assumptions (parent entity):
(entitas induk) sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tingkat diskonto 6,98% 7,05% Discount rate
Tingkat kenaikan iuran Rate of Increase BPJS
BPJS 7,50% 7,50 Health Premiums
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI 2019/ 10,00% dari TMI 2019/ Disability rate
From TMI From TMI
2019 2019
358
Page 362
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(ii) Program Kesehatan Pasca Kerja BPJS (ii) Post Employment BPJS Health Program
(lanjutan) (continued)
Status program kesehatan pasca kerja Post Employment BPJS Health Program
BPJS sesuai dengan penilaian aktuaris status in accordance with the actuarial
masing-masing pada tanggal 31 Maret valuation as of March 31, 2026 and
2026 dan 31 Desember 2025 adalah December 31, 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai kini liabilitas program Present value of post employment
kesehatan pasca kerja BPJS 4.237.577 4.189.952 BPJS health program liability
Nilai wajar aset (1.562.397) (1.565.419) Fair value of assets
Surplus (Defisit) 2.675.180 2.624.533 Surplus (Deficit)
Mutasi liabilitas atas program kesehatan Movements in the liability for Post
pasca kerja BPJS pada tanggal Employment BPJS Health Program as of
31 Maret 2026 dan 31 Desember 2025 March 31, 2026 and December 31, 2025
adalah sebagai berikut: are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 2.624.533 809.080 Beginning balance
Beban program kesehatan Post employment BPJS health
pasca kerja BPJS (Catatan 35) 103.383 107.622 program expense (Note 35)
Pengukuran kembali aset Remeasurement of
program kesehatan pasca post employement BPJS
kerja BPJS (52.735) 1.707.831 health program assets
Post employment BPJS
Liabilitas program kesehatan health program liability
pasca kerja BPJS (Catatan 27) 2.675.181 2.624.533 (Note 27)
Kerugian/(keuntungan) aktuaria yang Actuarial loss/(gain) recognized in other
diakui pada penghasilan komprehensif lain comprehensive income as of March 31,
pada tanggal 31 Maret 2026 dan 2026 and December 31, 2025 are as
31 Desember 2025 adalah sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 1.573.608 (134.223) Beginning balance
Kerugian/(keuntungan) aktuaria (70.812) 1.693.874 Actuarial loss/(gain)
Imbal hasil atas aset program 18.077 13.957 Yields of program assets
Saldo akhir 1.520.873 1.573.608 Ending balance
359
Page 363
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(ii) Program Kesehatan Pasca Kerja BPJS (ii) Post Employment BPJS Health Program
(lanjutan) (continued)
Beban program kesehatan pasca kerja The post employment BPJS Health
BPJS untuk Periode Tiga Bulan yang Program expense calculation for the Three-
Berakhir pada Tanggal-tanggal 31 Maret Month Period Ended March 31, 2026 and
2026 dan 2025 berdasarkan perhitungan 2025 in accordance with the actuarial
aktuaria adalah sebagai berikut: calculation is as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret
For the Three-Month Period Ended March 31,
2026 2025
Biaya jasa kini 59.660 25.714 Current service cost
Beban Bunga - neto 43.723 14.361 Interest expense - net
Beban program kesehatan Post employment BPJS health
pasca kerja BPJS (Catatan 35) 103.383 40.075 program expense (Note 35)
(iii) Program manfaat lain dana manfaat (iii) Other benefit program of additional benefit
tambahan fund
Penilaian aktuaria atas program manfaat The actuarial calculation on BRI’s other
lain dana manfaat tambahan BRI pada benefit program of additional benefit fund as
tanggal-tanggal 31 Maret 2026 dan of March 31, 2026 and December 31, 2025
31 Desember 2025 telah sesuai dengan was prepared in accordance with SFAS No.
PSAK No. 219 dengan menggunakan 219 using the Projected Unit Credit method
metode Projected Unit Credit serta and considering the following assumptions:
mempertimbangkan asumsi-asumsi
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Tingkat diskonto 7,00% 6,49% Discount rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI Disability rate
2019/ From TMI 2019 2019/ From TMI 2019
Usia pensiun normal 56 Tahun/Years 56 Tahun/Years Normal retirement age
360
Page 364
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(iii) Program Manfaat Lain Dana Manfaat (iii) Other benefit program of additional benefit
Tambahan (lanjutan) fund (continued)
Mutasi atas nilai kini liabilitas program Movement in the of fair value of program
manfaat lain dana manfaat tambahan pada assets as March 31, 2026 and December
tanggal-tanggal 31 Maret 2026 dan 31, 2025 are as follows:
31 Desember 2025 adalah sebagai
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai kini liabilitas Present value of defined
awal tahun 1.935.844 1.837.047 benefit
Biaya bunga 29.613 125.496 Interest expense
Biaya jasa kini 3.299 12.545 Current service cost
Pembayaran imbalan kerja (120.628) (139.006) Benefit paid
Kerugian (keuntungan) aktuaria 28.496 99.762 Actuarial loss (gain)
Present value of defined
Nilai kini liabilitas imbalan Benefit pension liabilities -
pensiun - saldo akhir 1.876.624 1.935.844 ending balance
Mutasi atas nilai wajar aset program pada Movement in the of fair value of program
tanggal-tanggal 31 Maret 2026 dan assets as March 31, 2026 and December
31 Desember 2025 adalah sebagai 31, 2025 are as follows:
berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Nilai wajar aset program Fair value of program assets
awal tahun 2.006.775 1.973.122 - beginning
Pembayaran imbalan kerja (120.627) (139.006) Benefit paid
Hasil pengembangan riil 5.155 172.659 Real development result
Total aset program 1.891.303 2.006.775 Total program assets
Mutasi atas kewajiban program manfaat Movement in the other benefit program of
lain dana manfaat tambahan pada tanggal- additional benefit fund liability as of March
tanggal 31 Maret 2026 dan 31 Desember 31, 2026 and December 31, 2025 are as
2025 adalah sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal - - Beginning balance
Beban program Other benefit program
manfaat lain dana manfaat of additional benefit fund
tambahan - neto (Catatan 35) 2.481 12.545 expense – net (Note 35)
Pengukuran kembali Remeasurement of
aset - neto (2.481) (12.545) assets - net
Saldo akhir (Catatan 27) - - Ending Balance (Note 27)
361
Page 365
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(iii) Program manfaat lain dana manfaat (iii) Other benefit program of additional benefit
tambahan (lanjutan) fund (continued)
Kerugian aktuaria yang diakui pada Actuarial loss recognized in other
penghasilan komprehensif lain pada comprehensive income as of March 31,
tanggal 31 Maret 2026 dan 31 Desember 2026 and December 31, 2025 are as
2025 adalah sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Saldo awal 245.895 258.440 Beginning balance
Kerugian (keuntungan)
aktuaria 28.496 99.762 Actuarial loss (gain)
Imbal hasil atas aset program 26.426 (37.502) Yields of program assets
Perubahan atas dampak Changes in the net liability
aset diluar bunga neto (asset) impact of non-
liabilitas (aset) (57.404) (74.805) interest-bearing assets
Saldo akhir 243.413 245.895 Ending balance
Beban program manfaat lain dana manfaat Other benefit program of additional benefit
tambahan untuk Periode Tiga Bulan yang fund expense for the Three-Month Period
Berakhir pada Tanggal-tanggal 31 Maret Ended March 31, 2026 and 2025
2026 dan 2025 berdasarkan perhitungan respectively, based on the actuarial
aktuaris adalah sebagai berikut: calculation is as follows:
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret
For the Three-Month Period Ended March 31,
2026 2025
Biaya jasa lalu - - Past service cost
Biaya jasa kini 3.298 3.577 Current service cost
Bunga - neto (817) - Interest expense - net
Beban program manfaat lain Other benefit program
dana manfaat tambahan of additional Benefit
(Catatan 35) 2.481 3.577 fund expense (Note 35)
362
Page 366
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only):
sebagai berikut (BRI saja):
(i) Program pemutusan hubungan kerja (i) Work separation scheme
(PHK)
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (169.449) +1,00% (169.921) Increase
Penurunan -1,00% 197.483 -1,00% 198.105 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 50.475 49.725 < 1 year
1 - < 2 tahun 48.386 46.858 1 - < 2 years
2 - < 3 tahun 50.377 49.117 2 - < 3 years
3 - < 4 tahun 49.411 48.474 3 - < 4 years
4 - < 5 tahun 48.592 47.942 4 - < 5 years
> 5 tahun 1.316.194 1.317.052 > 5 years
(ii) Program pensiun imbalan pasti (ii) Defined benefit pension plan
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (2.627.577) +1,00% (2.831.077) Increase
Penurunan -1,00% 3.174.544 -1,00% 3.430.087 Decrease
Iuran Jatuh Tempo Maturity Contribution
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 179.349 179.335 < 1 year
1 - < 2 tahun 297.398 297.392 1 - < 2 years
2 - < 3 tahun 284.822 284.822 2 - < 3 years
3 - < 4 tahun 273.544 273.544 3 - < 4 years
4 - < 5 tahun 262.772 262.772 4 - < 5 years
> 5 tahun 795.192 795.192 > 5 years
363
Page 367
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only)
sebagai berikut (BRI saja) lanjutan): continued):
(iii) Program tunjangan hari tua (iii) Retirement benefits plan
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (444.790) +1,00% (354.607) Increase
Penurunan -1,00% 279.969 -1,00% 408.335 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 116.262 167.003 < 1 year
1 - < 2 tahun 143.903 141.506 1 - < 2 years
2 - < 3 tahun 125.850 124.890 2 - < 3 years
3 - < 4 tahun 107.810 107.901 3 - < 4 years
4 - < 5 tahun 106.758 107.626 4 - < 5 years
> 5 tahun 2.797.010 2.845.218 > 5 years
(iv) Program Kesehatan Pasca Kerja BPJS (iv) Post Employment BPJS Health Program
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (913.673) +1,00% (809.130) Increase
Penurunan -1,00% 988.690 -1,00% 1.103.209 Decrease
Iuran Jatuh Tempo Maturity Contribution
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 241.172 238.461 < 1 year
1 - < 2 tahun 254.433 251.574 1 - < 2 years
2 - < 3 tahun 268.658 265.639 2 - < 3 years
3 - < 4 tahun 284.010 280.818 3 - < 4 years
4 - < 5 tahun 300.252 296.878 4 - < 5 years
> 5 tahun 7.144.625 7.064.328 > 5 years
364
Page 368
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only)
sebagai berikut (BRI saja) (lanjutan): (continued):
(v) Cadangan penghargaan tanda jasa (v) Allowance for gratuity for services
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (395.390) +1,00% (379.891) Increase
Penurunan -1,00% 457.494 -1,00% 439.415 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 149.585 143.095 < 1 year
1 - < 2 tahun 158.962 149.799 1 - < 2 years
2 - < 3 tahun 116.977 110.834 2 - < 3 years
3 - < 4 tahun 177.964 169.437 3 - < 4 years
4 - < 5 tahun 153.038 147.002 4 - < 5 years
> 5 tahun 3.224.551 3.103.802 > 5 years
(vi) Cuti besar (vi) Grand Leaves
31 Maret 2026/March 31, 2026 31 Desember 2025/December 31, 2025
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (196.393) +1,00% (210.687) Increase
Penurunan -1,00% 219.499 -1,00% 236.009 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Jatuh Tempo Maturity
< 1 tahun 432.317 431.996 < 1 year
1 - < 2 tahun 390.935 392.595 1 - < 2 years
2 - < 3 tahun 252.307 255.105 2 - < 3 years
3 - < 4 tahun 205.918 209.412 3 - < 4 years
4 - < 5 tahun 208.178 213.145 4 - < 5 years
> 5 tahun 1.822.270 1.942.064 > 5 years
365
Page 369
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. INFORMASI MENGENAI KOMITMEN DAN 43. INFORMATION ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Komitmen Commitments
Tagihan komitmen Commitments receivable
Pembelian spot dan berjangka Purchase of foreign currencies spot
mata uang asing 55.731.462 57.618.468 and futures
Liabilitas komitmen Commitments liabilities
Fasilitas kredit yang diberikan kepada Unused loan facilities
debitur yang belum digunakan granted to debtors
(Catatan 26c) 137.215.896 134.386.017 (Note 26c)
Penjualan spot dan berjangka Sale of foreign currencies
mata uang asing 196.841.590 157.153.569 spot and futures
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka Irrevocable Letters of Credit
impor (Catatan 26b) 14.417.262 13.549.757 (Note 26b)
348.474.748 305.089.343
Komitmen - neto (292.743.286) (247.470.875) Commitments - net
Kontinjensi Contingencies
Liabilitas kontinjensi Contingent liabilities
Garansi yang diterbitkan Guarantees issued (Note 26b)
(Catatan 26b) dalam bentuk: in the form of :
Garansi bank 58.794.337 52.556.615 Bank Guarantee
Stand by L/C 14.388.163 14.359.061 Stand by Letters of Credits
73.182.500 66.915.676
Kontinjensi - neto (73.182.500) (66.915.676) Contingencies - net
44. TRANSAKSI PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan normal usaha, BRI melakukan In the normal course of business, BRI engages in
transaksi dengan pihak-pihak berelasi karena transactions with related parties due to ownership
hubungan kepemilikan dan/atau kepengurusan. and/or management relationship. All transactions
Semua transaksi dengan pihak-pihak berelasi telah with related parties have been carried out according
sesuai dengan kebijakan dan syarat yang telah to the mutually agreed policies and terms.
disepakati bersama.
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut: follows:
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan pengendalian kegiatan
perusahaan/Control relationship on
company’s activities
Manajemen Kunci/Key Management Kredit yang diberikan, Program imbalan kerja, Simpanan nasabah/
Loans, Employee benefits, Deposits from customers
Kepemilikan mayoritas
melalui Kementerian Keuangan RI/
Ownership of majority shares through
the Ministry of Finance of
the Republic of Indonesia
Pemerintah Republik Indonesia (RI)/
Government of the Republic of
Indonesia (RI) Efek-efek/ Securities
366
Page 370
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI/
Ownership relationship through the
Government of the Republic
of Indonesia
Perusahaan Umum BULOG Kredit yang diberikan/ Loans
PT Sarana Multi
Infrastruktur (Persero) Efek-efek/ Securities
PT Perkebunan Nusantara
IV (Persero) Kredit yang diberikan/ Loans
PT Indo Raya Tenaga Kredit yang diberikan/ Loans
PT Sumber Segara Primadaya Kredit yang diberikan/ Loans
PT Bhirawa Steel L/C yang tidak dapat dibatalkan yang masih berjalan dalam rangka impor,
Wesel ekspor dan tagihan lainnya/ Irrevocable L/C,
Export bills and other receivables
PT Sumbagselenergi Sakti Pewali Kredit yang diberikan / Loans
PT Wijaya Karya Realty (Persero) Aset lain-lain/ Other assets
PT Bank Mandiri (Persero) Tbk Efek-efek, Giro pada bank lain, Penempatan pada Bank Indonesia
dan lembaga keuangan lain, Efek-efek yang dijual dengan janji dibeli Kembali,
Pinjaman yang diterima / Securities, Current account with other banks, Placements with
Bank Indonesia and other financial institutions, Securities Sold Under Agreement to
Repurchase, Fund Borrowings
PT Bank Negara Indonesia Giro pada bank lain, Penempatan pada Bank Indonesia
(Persero) Tbk dan lembaga keuangan lain, Efek-efek, Pinjaman yang diterima /
Current account with other banks, Placements with Bank Indonesia
and other financial institutions, Securities, Fund Borrowings
PT Petrokimia Gresik Wesel ekspor dan tagihan lainnya, Tagihan dan liabilitas akseptasi,
Garansi yang diterbitkan
/ Export bills and other, Acceptances receivable & payable, Guarantees issued receivables
PT Perusahaan Listrik Negara Efek-efek, Garansi yang diterbitkan, Kredit yang diberikan / Securities,
(Persero) Tbk Guarantees issued, Loans.
PT Bahana Artha Ventura Penyertaan saham/ Investment in associated entities
PT Agrinas Pangan Nusantara (Persero) Kredit yang diberikan/ Loans
367
Page 371
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI (lanjutan)/
Ownership relationship through the
Government of the Republic
of Indonesia (continued)
PT Bank Syariah Indonesia Tbk Penyertaan saham, Giro pada bank lain, Penempatan pada Bank
Indonesia dan lembaga keuangan lain, Pinjaman yang diterima/
Investment in associated entities, Current account with other banks,
Placements with Bank Indonesia and other financial Institutions,
Fund borrowings
PT Bank Tabungan Negara Giro pada bank lain, Penempatan pada Bank Indonesia
(Persero) Tbk dan lembaga keuangan lain, Efek-efek yang
dibeli dengan janji dijual kembali /
Current account with other banks, Placements with
Bank Indonesia and other financial institutions, and Securities
purchased under agreement to resell
PT Perusahaan Gas Negara Garansi yang diterbitkan/ Loans
PT Kereta Api Indonesia (Persero) Kredit yang diberikan, L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka Impor, Efek-efek/ Loans, Irrevocable L/C, Securities
PT Pembangunan Perumahan Garansi yang diterbitkan, L/C yang tidak dapat dibatalkan yang masih
(Persero) Tbk berjalan dalam rangka Impor, Tagihan dan liabilitas akseptasi,
Wesel ekspor dan tagihan lainnya/ Guarantees issued, Irrevocable L/C,
Acceptances receivable and payable, Export bills and other receivables
PT Adhi Karya (Persero) Tbk Garansi yang diterbitkan, Tagihan dan liabilitas akseptasi, Wesel ekspor dan tagihan
Lainnya, L/C yang tidak dapat dibatalkan yang masih dalam rangka Impor/
Guarantees issued, Acceptances receivable & payable,
Export bills and other receivables, Irrevocable L/C
PT Indonesia Asahan Efek-efek, Tagihan dan liabilitas akseptasi
Aluminium (Persero) / Securities, Acceptances receivable & payable
Pusat Investasi Pemerintah Pinjaman yang diterima/ Fund Borrowings
PT PP Presisi Tbk Wesel ekspor dan tagihan lainnya, Tagihan dan liabilitas akseptasi/
Export bills and other receivables, Acceptances receivable & payable
PT Waskita Karya (Persero) Tbk Kredit yang diberikan/ Loans
PT Wijaya Karya (Persero) Tbk Garansi yang diterbitkan/ Guarantees issued
PT Wijaya Karya Bangunan Tagihan dan liabilitas akseptasi/ Acceptances receivable & payable
Gedung Tbk
PT Pertamina Trading and Services Tagihan dan liabilitas akseptasi, L/C yang tidak dapat dibatalkan yang masih dalam
rangka Impor/ Acceptances receivable & payable, Irrevocable L/C
PT Fintek Karya Nusantara Penyertaan saham/ Investment in Associated Entities
PT Sarana Multigriya Finansial Efek-efek, Pinjaman yang diterima/ Securities, Fund Borrowings
(Persero)
368
Page 372
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI (lanjutan)/
Ownership relationship through the
Government of the Republic
of Indonesia (continued)
PT Pertamina (Persero) Efek-efek/Securities
PT Pupuk Indonesia (Persero) Efek-efek/Securities
MIND ID Trading Pte Ltd L/C yang tidak dapat dibatalkan yang masih berjalan/ Irrevocable L/C
Yayasan Kesejahteraan
Pekerja BRI/ Program THT/ Retirement Benefit Plan
Dana Pensiun BRI Program pensiun imbalan kerja/ Employee Benefits Pension Plan
Dana Pensiun Pegadaian Program pensiun imbalan kerja/ Employee Benefits Pension Plan
Dana Pensiun Lembaga Keuangan BRI Program pensiun iuran pasti/ Defined Contribution Pension Plan
PT Pupuk Kalimantan Timur L/C yang tidak dapat dibatalkan yang masih berjalan
dalam rangka impor, Garansi yang diterbitkan / Irrevocable L/C, Guarantees issued
PT Prima Armada Raya Piutang sewa pembiayaan / Finance Lease Receivables
PT Kilang Pertamina Balikpapan L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor / Irrevocable L/C
Pertamina International Marketing &
Distribution Pte Ltd (PIMD) L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/ Irrevocable L/C
PT Pertamina Patra Niaga Garansi yang diterbitkan, Kredit yang diberikan/
Guarantees issued, Loans
PT PG Rajawali I Wesel ekspor dan tagihan lainnya / Export bills and other receivables
PT Hutama Karya (Persero) Wesel ekspor dan tagihan lainnya, Tagihan dan liabilitas akseptasi,
Kredit yang diberikan / Export bills and other receivables,
Acceptances receivable & payable, Loans
PT Pelindo Terminal Petikemas L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/ Irrevocable L/C
PT Pertamina Hulu Rokan Garansi yang diterbitkan/ Guarantees issued
PT Semen Indonesia (Persero) Wesel ekspor dan tagihan lainnya / Export bills and other receivables
PT Sinergi Gula Nusantara Wesel ekspor dan tagihan lainnya / Export bills and other receivables
PT Danareksa Finance Penyertaan saham / Investment in shares
369
Page 373
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset Assets
Giro pada bank lain (Catatan 5) Current account with other banks (Note 5)
PT Bank Mandiri (Persero) Tbk 244.606 115.873 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 206.888 203.906 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 107.937 155.839 PT Bank Syariah Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 30.683 9.142 (Persero) Tbk
PT Bank Syariah Nasional PT Bank Syariah Nasional
(dahulu PT Bank Tabungan (formerly PT Bank Tabungan
Negara (Persero) Tbk - Negara (Persero) Tbk -
Unit usaha syariah) 1.955 5.297 sharia business unit)
592.069 490.057
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and other
lembaga keuangan lain (Catatan 6) financial institution (Note 6)
PT Bank Mandiri (Persero) Tbk 1.257.593 1.417.375 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 1.024.720 1.005.550 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 447.736 59.129 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 152.859 222.484 PT Bank Syariah Indonesia Tbk
PT Bank Syariah Nasional PT Bank Syariah Nasional
(dahulu PT Bank Tabungan (formerly PT Bank Tabungan
Negara (Persero) Tbk - Negara (Persero) Tbk -
Unit usaha syariah) 112.022 67.066 sharia business unit)
2.994.930 2.771.604
Efek-efek (Catatan 7) Securities (Note 7)
Government of the Republic of
Pemerintah Republik Indonesia (RI) 249.047.310 237.104.886 Indonesia (RI)
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 2.191.708 2.241.251 (Persero)
PT Bank Mandiri (Persero) Tbk 2.108.391 2.213.325 PT Bank Mandiri (Persero) Tbk
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 1.637.846 1.636.279 (Persero)
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 1.002.232 1.029.230 Infrastruktur (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 923.102 935.216 (Persero) Tbk
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium
(Persero) 560.549 559.872 (Persero)
PT Pertamina (Persero) 467.413 737.216 PT Pertamina (Persero)
PT Bank Syariah Indonesia Tbk 320.662 287.041 PT Bank Syariah Indonesia Tbk
PT Bank Tabungan Negara (Persero) Tbk 247.200 255.088 PT Bank Tabungan Negara (Persero) Tbk
Lainnya 1.071.906 2.004.418 Others
259.578.319 249.003.822
370
Page 374
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset (lanjutan) Assets (continued)
Wesel ekspor dan tagihan lainnya Export Bills and Other Receivables
(Catatan 8) (Note 8)
PT Petrokimia Gresik 4.328.995 1.248.638 PT Petrokimia Gresik
Pertamina International Marketing & Pertamina International Marketing &
Distribution Pte Ltd (PIMD) 2.417.828 2.508.249 Distribution Pte Ltd (PIMD)
PT Adhi Karya (Persero) 586.705 489.281 PT Adhi Karya (Persero)
PT Bhirawa Steel 546.010 523.473 PT Bhirawa Steel
PT PG Rajawali I 450.300 406.500 PT PG Rajawali I
PT Hutama Karya (Persero) 449.255 322.996 PT Hutama Karya (Persero)
PT PP Presisi Tbk 321.302 320.188 PT PP Presisi Tbk
PT Bank Mandiri (Persero) Tbk 253.005 - PT Bank Mandiri (Persero) Tbk
PT Hakaaston 158.885 - PT Hakaaston
PT Sinergi Gula Nusantara 142.314 - PT Sinergi Gula Nusantara
Lainnya 1.000.364 1.768.539 Others
10.654.963 7.587.864
Efek-efek yang dibeli dengan janji Securities Purchased Under Agreement
dijual kembali (Catatan 9) To Resell (Note 9)
PT Bank Mandiri (Persero) Tbk 19.348 - PT Bank Mandiri (Persero) Tbk
19.348 -
Kredit yang diberikan (Catatan 11) Loans (Note 11)
PT Agrinas Pangan Nusantara PT Agrinas Pangan Nusantara
(Persero) 55.816.726 46.697.487 (Persero)
Perusahaan Umum BULOG 14.738.053 17.032.765 Perusahaan Umum BULOG
PT Sumber Segara Primadaya 7.060.685 7.326.225 PT Sumber Segara Primadaya
PT Indo Raya Tenaga 6.522.834 6.400.203 PT Indo Raya Tenaga
PT Perkebunan Nusantara IV PT Perkebunan Nusantara IV
(Persero) 4.573.888 4.590.429 (Persero)
PT Sumbagselenergi Sakti Pewali 4.523.122 4.448.535 PT Sumbagselenergi Sakti Pewali
PT Waskita Karya (Persero) Tbk 4.014.562 4.054.562 PT Waskita Karya (Persero) Tbk
PT Kereta Api Indonesia (Persero) 3.384.970 3.446.099 PT Kereta Api Indonesia (Persero)
PT GCL Indo Tenaga 3.141.915 3.193.735 PT GCL Indo Tenaga
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 3.118.042 12.403.729 (Persero)
Manajemen Kunci 186.303 194.112 Key management
Lain-lain 44.678.596 44.982.577 Others
151.759.696 154.770.458
Piutang Sewa Pembiayaan (Catatan 13) Finance lease receivables (Note 13)
PT Prima Armada Raya 29.210 31.947 PT Prima Armada Raya
PT Pelita Indonesia Djaya 250 339 PT Pelita Indonesia Djaya
29.460 32.286
371
Page 375
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset (lanjutan) Assets (continued)
Tagihan dan Liabilitas Akseptasi Acceptances receivable and payable
(Catatan 14) (Note 14)
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 711.880 888.912 (Persero) Tbk
Pertamina International Marketing & Pertamina International Marketing &
Distribution Pte Ltd (PIMD) 415.717 288.147 Distribution Pte Ltd (PIMD)
PT Adhi Karya (Persero) Tbk 325.843 525.005 PT Adhi Karya (Persero) Tbk
PT Petrokimia Gresik 189.970 126.823 PT Petrokimia Gresik
PT PP Presisi Tbk 156.411 173.041 PT PP Presisi Tbk
PT Hutama Karya (Persero) 62.361 39.674 PT Hutama Karya (Persero)
PT Pertamina Trading and Services 34.386 54.635 PT Pertamina Trading and Services
PT Wijaya Karya Bangunan Gedung Tbk 14.840 14.840 PT Wijaya Karya Bangunan Gedung Tbk
PT Hakaaston 14.836 - PT Hakaaston
PT Indonesia Asahan Aluminium 163 - PT Indonesia Asahan Aluminium
Lain-lain 567 11.351 Others
1.926.974 2.122.428
Penyertaan saham (Catatan 15) Investment in shares (Note 15)
PT Bank Syariah Indonesia Tbk 7.690.874 7.511.980 PT Bank Syariah Indonesia Tbk
PT Fintek Karya Nusantara 286.956 286.956 PT Fintek Karya Nusantara
PT Bahana Artha Ventura 73.643 73.300 PT Bahana Artha Ventura
PT Danareksa Finance 1 - PT Danareksa Finance
8.051.474 7.872.236
Aset lain-lain (Catatan 17) Other Assets (Note 17)
PT Wijaya Karya Realty (Persero) 707.855 707.525 PT Wijaya Karya Realty (Persero)
707.855 707.525
Total aset dari pihak-pihak berelasi 436.315.088 425.358.280 Total assets from related parties
Total aset konsolidasian 2.249.833.632 2.135.371.105 Total consolidated assets
Persentase total aset dari pihak-pihak Percentage of total assets from
berelasi terhadap total aset related parties to total
konsolidasian 19,39% 19,92% consolidated assets
Liabilitas Liabilities
Giro (Catatan 19) Demand Deposit (Note 19)
Entitas dan Lembaga Pemerintah 234.041.808 250.195.313 Government institutions and Entitities
Manajemen Kunci 3.129 3.942 Key management
Lain-lain 353.771 722.904 Others
234.398.708 250.922.159
Tabungan (Catatan 20) Saving Deposits (Note 20)
Entitas dan Lembaga Pemerintah 1.888.282 1.778.417 Government institutions and Entitities
Manajemen Kunci 208.343 151.647 Key management
Lain-lain 48.050 95.850 Others
2.144.675 2.025.914
Deposito Berjangka (Catatan 21) Time Deposits (Note 21)
Entitas dan Lembaga Pemerintah 209.829.901 149.384.550 Government institutions and Entitities
Manajemen Kunci 68.313 63.765 Key management
Lain-lain 1.283.717 3.228.789 Others
211.181.931 152.677.104
372
Page 376
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari Bank lain dan lembaga Deposits from other banks and
keuangan lainnya (Catatan 22) financial institutions (Note 22)
Entitas dan Lembaga Pemerintah 892.942 1.375.787 Government institutions and Entitities
Efek-efek yang dijual dengan janji Securities Sold Under Agreement
dibeli kembali (Catatan 23) To Repurchase (Note 23)
PT Bank Tabungan Negara (Persero) 1.644.528 251.168 PT Bank Tabungan Negara (Persero)
PT Bank Negara Indonesia (Persero) 19.453 4.023.684 PT Bank Negara Indonesia (Persero)
PT Mandiri (Persero) Tbk 19.442 - PT Mandiri (Persero)
1.683.423 4.274.852
Surat Berharga yang Diterbitkan Marketable securities issued
(Catatan 24) (Note 24)
Entitas dan Government institutions
Lembaga Pemerintah 5.335.924 5.718.531 and Entitities
Pinjaman yang Diterima (Catatan 25) Fund Borrowings (Note 25)
Entitas dan Lembaga Pemerintah 50.708.409 36.536.685 Government institutions and Entitities
Pinjaman dan Surat Berharga Subordinasi Subordinated loans and marketable
(Catatan 29) 229.311 229.330 securities (Note 29)
Kompensasi kepada manajemen Compensation to key employee
manajemen kunci (Catatan 42) management (Note 42)
Nilai kini kewajiban pensiun Present value of defined benefit
imbalan pasti 814.762 788.489 pension liability
Present value of work separation
Nilai kini kewajiban PHK 297.693 337.500 scheme liability
Nilai kini kewajiban THT 154.657 160.814 Present value of old age benefit liability
Nilai kini kewajiban cuti besar 174.084 177.534 Present value of grand leaves liability
Nilai kini kewajiban penghargaan Present value of gratuity for
tanda jasa 192.631 259.991 service liability
Nilai kini kewajiban program manfaat lain Present value of other benefit program
pembayaran manfaat pasti 8.464 9.072 of defined benefit payment liability
Nilai kini kewajiban BPJS 38.884 37.822 Present value of BPJS liability
1.681.175 1.771.222
Total liabilitas kepada pihak-
pihak berelasi 508.256.498 455.531.584 Total liabilities to related parties
Total liabilitas konsolidasian 1.904.771.578 1.804.429.671 Total consolidation liabilities
Persentase total liabilitas kepada Precentage of liabilities to
pihak-pihak berelasi terhadap related parties to total
total liabilitas konsolidasian 26,68% 25,25% consolidated liabilities
373
Page 377
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Komitmen dan Kontinjensi pada Commitment and contingencies the
Rekening Administratif administrative accounts
Garansi yang diterbitkan (Catatan 26b) Guarantees issued (Note 26b)
PT Petrokimia Gresik 9.757.199 - PT Petrokimia Gresik
PT Adhi Karya (Persero) Tbk 2.305.065 2.531.843 PT Adhi Karya (Persero) Tbk
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Tbk 2.208.755 3.644.368 (Persero) Tbk
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 2.207.945 2.520.164 (Persero) Tbk
PT Pertamina Patra Niaga 1.913.674 771.970 PT Pertamina Patra Niaga
PT Perusahaan Gas Negara 1.823.330 2.072.100 PT Perusahaan Gas Negara
PT Pertamina Hulu Rokan 1.575.427 1.500.286 PT Pertamina Hulu Rokan
PT Pupuk Kalimantan Timur 1.448.704 1.277.386 PT Pupuk Kalimantan Timur
PT Wijaya Karya (Persero) Tbk 1.067.335 1.200.060 PT Wijaya Karya (Persero) Tbk
Lain-lain 10.130.728 11.514.444 Others
34.438.162 27.032.621
L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor (Catatan 26b) Irrevocable L/C (Note 26b)
PT Pertamina Patra Niaga 3.293.466 - PT Pertamina Patra Niaga
PT Kilang Pertamina Balikpapan 1.146.428 1.293.060 PT Kilang Pertamina Balikpapan
PT Kereta Api Indonesia (Persero) 1.139.641 1.169.921 PT Kereta Api Indonesia (Persero)
Pertamina International Marketing & Pertamina International Marketing &
Distribution Pte Ltd (PIMD) 909.729 1.735.942 Distribution Pte Ltd (PIMD)
PT Bhirawa Steel 369.777 237.132 PT Bhirawa Steel
PT Pelindo Terminal Petikemas 184.926 395.114 PT Pelindo Terminal Petikemas
PT Yodya Karya 119.668 - PT Yodya Karya
PT Pupuk Kalimantan Timur 109.861 124.191 PT Pupuk Kalimantan Timur
PT Pertamina (Persero) 88.393 86.731 PT Pertamina (Persero)
Lain-lain 573.307 4.144.097 Others
7.935.196 9.186.188
Iuran Program Pensiun Imbalan Pasti Contribution of Defined Benefit Pension
(Catatan 42a) 81.241 560.737 Plan (Note 42a)
Iuran Program Tunjangan Hari Tua Contribution of Old Age Benefit
(Catatan 42b) 45.221 168.151 (Note 42b)
Iuran Program Pensiun Iuran Pasti Contribution of Defined Contribution
(Catatan 42c) 98.918 614.893 Pension Plan (Note 42c)
Total 225.380 1.343.781 Total
374
Page 378
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Jumlah gaji dan tunjangan, tantiem, bonus dan Total salaries and allowances, tantiem, bonuses and
insentif yang dibayarkan selama periode berjalan incentives that paid for the following period are as
adalah sebagai berikut: follows:
Periode Tiga Bulan yang berakhir
pada tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
Gaji dan tunjangan Dewan Komisaris Salaries and allowance for the Board of
dan Direksi Commissioners and Directors
Gaji dan tunjangan Direksi 65.314 72.885 Salaries and allowance for Director
Salaries and allowance for
Gaji dan tunjangan Dewan Komisaris 21.247 42.813 the Board of Commisioners
Total 86.561 115.698 Total
Periode Tiga Bulan yang berakhir
pada tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
Tantiem, bonus dan insentif Tantiem, bonuses and incentives
Dewan Komisaris, Direksi Board of Commissioners, Directors
dan manajemen kunci and key management
Tantiem Direksi - - Tantiem for Directors
Tantiem Dewan Komisaris - - Tantiem for Commisioners
Bonuses and incentives for key
Bonus dan insentif Manajemen Kunci 148.141 188.666 management
Total 148.141 188.666 Total
375
Page 379
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Persentase transaksi dengan pihak-pihak berelasi Percentage of transactions with related parties to total
terhadap total aset dan liabilitas konsolidasian BRI consolidated assets and liabilities of BRI and
dan entitas anak adalah sebagai berikut: subsidiaries are as follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Aset Assets
Giro pada Bank lain 0,026% 0,023% Current accounts with other banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
lembaga keuangan lain 0,133 0,130 and other financial institutions
Efek-efek 11,538 11,662 Securities
Wesel ekspor dan tagihan lainnya 0,474 0, 355 Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities Purchased Under Agreement
dijual kembali 0,001 - To Resell
Kredit yang diberikan 6,745 7,249 Loans
Piutang sewa pembiayaan 0,001 0,002 Finance lease receivables
Tagihan akseptasi 0,086 0,099 Acceptances receivable
Penyertaan saham 0,358 0,369 Investment in associated entites
Aset lain-lain 0,031 0,033 Other assets
Total 19,393% 19,922% Total
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Liabilitas Liabilities
Giro 12,306% 13,911% Demand Deposits
Tabungan 0,113 0,112 Saving Deposits
Deposito berjangka 11,087 8,464 Time Deposits
Simpanan dari Bank lain dan Deposits from other bank and
lembaga keuangan lainnya 0,047 0,076 financial institution
Efek-efek yang dijual Securities Purchased Under Agreement
dengan janji dibeli kembali 0,088 0,237 To Repurchase
Surat berharga yang diterbitkan 0,280 0,317 Marketable securities issued
Pinjaman yang diterima 2,662 2,026 Fund Borrowing
Pinjaman dan Surat Berharga Subordinated loans and marketable
Subordinasi 0,012 0,013 securities
Kompensasi kepada manajemen Compensation to key employees
Manajemen Kunci 0,088 0,098 management
Total 26,683% 25,254% Total
376
Page 380
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI 45. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN AND CONTINGENCIES
a. Perjanjian Signifikan a. Significant Agreements
Pada tanggal 4 Maret 2026, BRI mengadakan On March 4, 2026, BRI entered into an
perjanjian dengan PT Satkomindo Mediyasa agreement with PT Satkomindo Mediyasa
sehubungan dengan pengadaan perpanjangan regarding the extension of the cooperation for
kerja sama layanan whatsapp business API WhatsApp Business API (WABA) services for a
(WABA) untuk jangka waktu 12 (dua belas) period of twelve (12) months, with a contract
bulan dengan nilai kontrak senilai Rp193.426. value of Rp193,426
Pada tanggal 5 Maret 2026, BRI mengadakan On March 5, 2026, BRI entered into an
perjanjian dengan PT Mastersystem Infotama agreement with PT Mastersystem Infotama Tbk
Tbk sehubungan dengan pengadaan regarding the extension of the Maintenance
perpanjangan Maintenance Agreement Agreement for IBM AS 400 P10 machines at the
Machine IBM AS 400 P10 di Data Center GTI GTI and ODC Data Centers for a period of thirty-
dan ODC untuk jangka waktu 36 (tiga puluh six (36) months, with a contract value of
enam) bulan dengan nilai kontrak senilai Rp137,000.
Rp137.000.
Pada tanggal 6 Maret 2026, BRI mengadakan On March 6, 2026, BRI entered into an
perjanjian dengan PT Euroasiatic Jaya agreement with PT Euroasiatic Jaya regarding
sehubungan dengan pengadaan Generator Set the procurement of a Generator Set for the New
New Data Center IT Facility BRI Ragunan untuk IT Data Center Facility at BRI Ragunan, for a
jangka waktu 16 (enam belas) bulan dengan period of sixteen (16) months, with a contract
nilai kontrak senilai Rp187.590. value of Rp187,590.
Pada tanggal 11 Maret 2026, BRI mengadakan On March 11, 2026, BRI entered into an
perjanjian dengan PT Packet Systems agreement with PT Packet Systems Indonesia
Indonesia sehubungan dengan pengadaan regarding the procurement of a Business Partner
Business Partner kegiatan transformasi for the transformation of the Security Operation
Security Operation Center (SOC) melalui Center (SOC) through the implementation of
implementasi Unified Security Information untuk Unified Security Information, for a period of thirty-
jangka waktu 36 (tiga puluh enam) bulan six (36) months, with a contract value of
dengan nilai kontrak senilai Rp498.778. Rp498,778.
Pada tanggal 12 Maret 2026, BRI mengadakan On March 12, 2026, BRI entered into an
perjanjian dengan PT Metrocom Global agreement with PT Metrocom Global Solucindo
Solucindo sehubungan dengan pengadaan regarding the procurement of a Business Partner
Business Partner Modernisasi Infrastruktur for the modernization of network and security
Jaringan dan Keamanan Unit Kerja melalui infrastructure of work units through the
Implementasi Unified Secure Access Service implementation of Unified Secure Access
Edge (SASE) Solution BRI tahun 2025 – Palo Service Edge (SASE Solution BRI) for 2025 –
Alto (Paket pekerjaan penyediaan lisensi Palo Alto (work package for the provision of
Security Service Edge (SSE)) untuk jangka Security Service Edge (SSE) licenses), for a
waktu 12 (dua belas) bulan dengan nilai kontrak period of twelve (12) months, with a contract
senilai Rp236.430. value of Rp236,430.
377
Page 381
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI 45. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN (lanjutan) AND CONTINGENCIES (continued)
b. Liabilitas Kontinjensi b. Contingent Liabilities
Dalam melakukan usahanya, BRI menghadapi In conducting its business, BRI faces various
berbagai perkara hukum dan tuntutan, dimana legal cases and lawsuit, in which BRI is the
BRI sebagai tergugat, terutama sehubungan defendant, mainly regarding the compliance with
dengan kepatuhan dengan kontrak. Walaupun contracts. Although there is no clear certainty,
belum ada kepastian yang jelas, BRI BRI believes that based on existing information
berpendapat bahwa berdasarkan informasi and the ultimate resolution of these cases, these
yang ada dan keputusan terakhir dari perkara legal cases and lawsuits will not likely have a
bahwa tuntutan hukum ini tidak akan material effect on the operations, financial
berdampak secara material pada operasi, position or liquidity level of BRI.
posisi keuangan atau tingkat likuiditas BRI.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, BRI telah membentuk BRI has provided an allowance (presented in
cadangan (disajikan dalam akun “Liabilitas lain- “Other Liabilities” account) for several pending
lain”) untuk sejumlah tuntutan hukum yang lawsuits filed against BRI amounting
belum diputuskan masing-masing sebesar Rp Rp1,401,848 and Rp1,120,521, respectively
Rp1.401.848 dan Rp1.120.521 (Catatan 28). (Note 28). Management believes that the amount
Manajemen berpendapat bahwa jumlah of reserves established for the potential losses
cadangan yang dibentuk atas kemungkinan arising from legal claims that have not yet been
timbulnya kerugian akibat tuntutan hukum yang resolved or are still in process is adequate.
belum diputuskan atau masih dalam proses
tersebut telah memadai.
46. JAMINAN PEMERINTAH TERHADAP 46. GOVERNMENT GUARANTEE ON OBLIGATIONS
KEWAJIBAN PEMBAYARAN BANK UMUM OF COMMERCIAL BANKS
Berdasarkan Undang-undang No. 24 Tahun 2004 Based on Law No. 24 of 2004 dated September 22,
tanggal 22 September 2004 tentang “Lembaga 2004 regarding the "Deposit Insurance Corporation"
Penjamin Simpanan” yang terakhir kali diubah which was last amended by Law No. 4 of 2023
dengan UU No. 4 Tahun 2023 tentang regarding the Development and Strengthening of the
Pengembangan dan Penguatan Sektor Keuangan Financial Sector ("P2SK Law"), the Government has
(“UU P2SK”), Pemerintah telah membentuk lembaga established an independent institution, namely the
independen yaitu Lembaga Penjamin Simpanan Deposit Insurance Corporation (LPS), in order to
(LPS) yang menjamin dana masyarakat termasuk provide guarantees on public funds including funds
dana dari bank lain dalam bentuk giro, deposito, from other banks in the form of demand deposits,
sertifikat deposito, tabungan dan atau bentuk lainnya time deposits, deposit certificates, saving deposits
yang dipersamakan dengan itu. and/or other similar forms.
Berdasarkan Peraturan Pemerintah No. 66 Tahun Based on Government Regulation No. 66 Year 2008,
2008 tanggal 13 Oktober 2008 tentang “Besaran Nilai dated October 13, 2008 regarding “The Amount of
Simpanan yang Dijamin Lembaga Penjamin Deposit Value Guaranteed by the Deposit Insurance
Simpanan” yang disempurnakan melalui PLPS Corporation” amended through PLPS No. 1 Year
No. 1 Tahun 2023 tentang Program Penjaminan 2023 regarding the Deposit Insurance Program,
Simpanan, bahwa saldo yang dijamin untuk setiap which stated the guaranteed balance for each
nasabah pada satu Bank adalah paling tinggi customer in each bank is at most Rp2,000,000,000
Rp2.000.000.000 (nilai penuh). (full amount).
Suku bunga penjaminan LPS pada tanggal LPS guarantee interest rate as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 masing- and December 31, 2025 were 3.50% and 3.50%,
masing adalah sebesar 3,50% dan 3,50% untuk respectively, for deposits in Rupiah. For deposits in
simpanan dalam mata uang Rupiah. Untuk simpanan foreign currency as of March 31, 2026 and December
dalam mata uang asing pada tanggal 31 Maret 2026 31, 2025 were 2.00% and 2.00%, respectively.
dan 31 Desember 2025 masing-masing adalah
sebesar 2,00% dan 2,00%.
378
Page 382
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. PERNYATAAN STANDAR AKUNTANSI 47. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) YANG DIKELUARKAN DAN FINANCIAL ACCOUNTING STANDARDS (SFAS)
DIREVISI
Berikut adalah ikhtisar PSAK yang telah diterbitkan The following summarizes the SFAS which were
oleh Dewan Standar Akuntansi Keuangan (DSAK) - issued by the Financial Accounting Standards Board
IAI yang relevan untuk BRI dan entitas anak, namun (FASB) – IAI and are relevant to BRI and
belum berlaku efektif untuk laporan keuangan Subsidiaries, but not yet effective for
konsolidasian pada tanggal 31 Maret 2026: the consolidated financial statements as of March 31,
2026:
Efektif berlaku pada atau setelah tanggal Effective on or after January 1, 2027:
1 Januari 2027:
a. PSAK No. 118: Penyajian dan Pengungkapan a. SFAS No. 118: Presentation and Disclosure in
dalam Laporan Keuangan Financial Statements
Standar akuntansi baru yang mengatur A new accounting standard that establishes
persyaratan untuk penyajian dan requirements for the presentation and
pengungkapan informasi dalam laporan disclosure of information in general-purpose
keuangan bertujuan umum untuk membantu financial statements to help ensure that financial
memastikan laporan keuangan menyediakan statements provide relevant information that
informasi relevan yang merepresentasikan faithfully represents assets, liabilities, equity,
secara tepat aset, liabilitas, ekuitas, income, and expenses. SFAS No. 118 will
penghasilan, dan beban. PSAK No. 118 akan replace SFAS No. 201: Presentation of
menggantikan PSAK No. 201: Penyajian Financial Statements.
Laporan Keuangan.
b. PSAK No. 119: Entitas Anak Tanpa b. SFAS No. 119: Subsidiaries Without Public
Akuntabilitas Publik: Pengungkapan Accountability: Disclosure
Standar akuntansi baru yang mengatur A new accounting standard that establishes
persyaratan pengungkapan yang dapat disclosure requirements which may be applied
diterapkan oleh entitas sebagai pengganti by an entity as a substitute for the disclosure
persyaratan pengungkapan dalam PSAK lain requirements set forth in other applicable SFAS,
yang dapat diterapkan oleh entitas anak tanpa specifically for subsidiaries without public
akuntabilitas publik di mana entitas induknya accountability, provided that the parent entity
menyusun laporan keuangan konsolidasian prepares consolidated financial statements that
yang tersedia bagi publik yang mematuhi SAK are publicly available and prepared in
Indonesia, SAK Internasional, atau IFRS accordance with Indonesian Financial
Accounting Standards Accounting Standards (SAK Indonesia),
International Financial Reporting Standards
(International SAK), or IFRS Accounting
Standards.
c. Amandemen PSAK No. 119: Entitas Anak c. SFAS No. 119: Subsidiaries Without Public
Tanpa Akuntabilitas Publik: Pengungkapan Accountability: Disclosure
Amendemen ini merujuk pada amendemen This amendment refers to the amendment to
IFRS 19 Subsidiaries without Public IFRS 19 Subsidiaries without Public
Accountability: Disclosures yang terbit pada Accountability: Disclosures issued on
24 November 2025. Perubahan utama dalam November 24, 2025. Key changes in this
amendemen ini mencakup: amendment include:
1. Penghapusan penerapan dalam laporan 1. Removal of the application in separate
keuangan tersendiri oleh entitas induk financial statements by intermediate parent
perantara. entities.
379
Page 383
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. PERNYATAAN STANDAR AKUNTANSI 47. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) YANG DIKELUARKAN DAN FINANCIAL ACCOUNTING STANDARDS (SFAS)
DIREVISI (lanjutan) (continued)
Berikut adalah ikhtisar PSAK yang telah diterbitkan The following summarizes the SFAS which were
oleh Dewan Standar Akuntansi Keuangan (DSAK) - issued by the Financial Accounting Standards Board
IAI yang relevan untuk BRI dan entitas anak, namun (FASB) – IAI and are relevant to BRI and
belum berlaku efektif untuk laporan keuangan Subsidiaries, but not yet effective for
konsolidasian pada tanggal 31 Maret 2026 (lanjutan): the consolidated financial statements as of March 31,
2026 (lanjutan):
Efektif berlaku pada atau setelah tanggal Effective on or after January 1, 2027 (continued):
1 Januari 2027 (lanjutan):
c. Amandemen PSAK No. 119: Entitas Anak Tanpa c. SFAS No. 119: Subsidiaries Without Public
Akuntabilitas Publik: Pengungkapan (lanjutan) Accountability: Disclosure (continued)
2. Penghapusan tujuan pengungkapan terkait 2. Removal of disclosure objectives regarding
pembiayaan pemasok, kekurangan supplier finance arrangements, lack of
ketertukaran, model Pilar Dua, klasifikasi exchangeability, Pillar Two model,
dan pengukuran instrumen keuangan, serta classification and measurement of financial
liabilitas jangka panjang dengan kovenan. instruments, and non-current liabilities with
3. Pengurangan persyaratan pengungkapan covenants.
terkait pengaturan pembiayaan pemasok. 3. Reduction of disclosure requirements
4. Penghapusan materi yang berisi panduan related to supplier finance arrangements.
dan bukan persyaratan pengungkapan. 4. Removal of material that constitutes
5. Penggantian persyaratan pengungkapan guidance rather than disclosure
ukuran kinerja tetapan manajemen dengan requirements.
rujukan silang ke PSAK 118. 5. Replacement of disclosure requirements for
management-defined performance
measures with a cross-reference to SFAS
118.
BRI dan entitas anaknya sedang mengevaluasi dan BRI and its subsidiaries are evaluating and have not
belum menetapkan dampak dari PSAK yang determined the impact of the revised SFAS on the
dikeluarkan dan direvisi tersebut terhadap laporan consolidated financial statements.
keuangan konsolidasian.
48. MANAJEMEN MODAL 48. CAPITAL MANAGEMENT
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support business
mendukung pertumbuhan bisnis dan growth and to sustain investor, depositor, customer
mempertahankan investor, deposan, pelanggan dan and market confidence. In managing its capital, the
kepercayaan pasar. Dalam pengelolaan permodalan, Bank considers factors such as: providing optimal
Bank mempertimbangkan faktor-faktor seperti: capital rate of return to shareholders, maintaining a
pengembalian modal yang optimal pada pemegang balance between high return gearing ratio and safety
saham, menjaga keseimbangan antara keuntungan provided by a sound capital position.
yang lebih tinggi dengan gearing ratio serta
keamanan yang diberikan oleh posisi modal yang
sehat.
Pada tanggal 31 Maret 2026 dan 31 Desember 2025, As of March 31, 2026 and December 31, 2025, the
Bank telah memenuhi semua persyaratan modal Bank has complied with all capital requirements.
yang diwajibkan.
380
Page 384
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN 49. ADDITIONAL INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is not required by
yang tidak dipersyaratkan oleh Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (CAR)
(CAR)
BRI secara aktif mengelola modalnya sesuai BRI actively manages its capital in accordance
dengan peraturan yang berlaku. Tujuan with the applicable regulations. The primary
utamanya adalah untuk memastikan bahwa objective is to ensure that BRI, at any time, can
setiap saat BRI dapat menjaga kecukupan maintain adequate its capital adequacy to cover
modalnya untuk menutup risiko bawaan (inherent risks) to its banking activities without
(inherent risk) pada kegiatan perbankan tanpa reducing the optimization of shareholder’s value.
mengurangi optimalisasi nilai kepada pemegang
saham.
CAR pada tanggal-tanggal 31 Maret 2026 dan CAR as of March 31, 2026 and December 31,
31 Desember 2025 dihitung berdasarkan 2025 is calculated based on Financial Services
Peraturan Otoritas Jasa Keuangan (POJK) Authority Regulation (POJK)
No. 11/POJK.03/2016 tentang Kewajiban No.11/POJK.03/2016 concerning Minimum
Penyediaan Modal Minimum Bank Umum yang Capital Requirements for Commercial Banks
telah diaddendum sebanyak 2 (dua) kali dengan which has been amended 2 (two) times with
POJK No. 34/POJK.03/2016 tentang Perubahan POJK No. 34/POJK.03/2016 concerning
atas POJK No. 11/POJK.03/2016 tentang Amendments to POJK No. 11/POJK.03/2016
Kewajiban Penyediaan Modal Minimum Bank concerning Minimum Capital Requirements for
Umum dan POJK No. 27/POJK.03.2022 tentang Commercial Banks and POJK No.
Perubahan kedua atas POJK 27/POJK.03.2022 concerning the second
No. 11/POJK.03/2016 tentang Kewajiban amendment to POJK No. 11/POJK.03/2016
Penyediaan Modal Minimum Bank. concerning Bank Minimum Capital
Requirements.
Berdasarkan POJK No. 34/POJK.03/2016, PBI Based on POJK No. 34/POJK.03/2016, PBI
No. 17/22/PBI/2015 tentang Kewajiban No. 17/22/PBI/2015 regarding the Mandatory
Pembentukan Countercyclical Buffer dan POJK Formation of Countercyclical Buffer and
No. 46/POJK.03/2015 tentang Penetapan POJK No. 46/POJK.03/2015 regarding the
Systemically Important Bank dan Capital Determination of Systemically Important Banks
Surcharge, selain kewajiban penyediaan modal and Capital Surcharges, in addition to the
minimum sesuai profil risiko, BRI wajib minimum capital requirement in accordance
membentuk tambahan modal penyangga with the risk profile, BRI is required to form
(buffer) berupa Capital Conservation Buffer, additional capital (buffer), in the form of Capital
Countercyclical Buffer dan Capital Surcharge, Conservation Buffer, Countercyclical Buffer, and
yang wajib dibentuk secara bertahap mulai Capital Surcharge, which must be formed
tanggal 1 Januari 2016. gradually since January 1, 2016.
Pembentukan modal penyangga (buffer) berupa Formation of buffer capital in the form of Capital
Capital Conservation Buffer, Countercyclical Conservation Buffer, Countercyclical Buffer and
Buffer dan Capital Surcharge yang wajib Capital Surcharge that must be formed by BRI
dibentuk oleh BRI berdasarkan persentase based on a certain percentage of risk-weighted
tertentu dari ATMR adalah masing-masing assets are 2.5%, 0% and 2.5%, respectively.
2,5%, 0% dan 2,5%.
Berdasarkan profil risiko BRI pada semester I Based on the BRI’s risk profile as of semester I
dan semester II tahun 2025, yaitu low to and semester II year 2025, which are low to
moderate, maka CAR minimum pada tanggal- moderate, the minimum CAR as of March 31,
tanggal 31 Maret 2026 dan 31 Desember 2025 2026 and December 31, 2025 is set at 9% up to
ditetapkan masing-masing sebesar 9% sampai less than 9%.
dengan kurang dari 9%.
381
Page 385
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut merupakan informasi The following additional information is not required by
yang tidak dipersyaratkan oleh Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia. (lanjutan) (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (CAR) (continued)
(CAR) (lanjutan)
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025
Desember 2025 BRI telah memenuhi rasio BRI has fulfilled the ratio as required by Bank
sesuai yang disyaratkan Bank Indonesia dan Indonesia (BI) and Financial Service Authority
Otoritas Jasa Keuangan untuk rasio kecukupan for capital adequacy ratio.
modal.
CAR BRI (entitas induk) pada tanggal BRI’s CAR (parent entity) as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025 masing- and December 31, 2025 are calculated as
masing dihitung sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 256.301.619 246.050.197 Common Equity (CET 1)
Modal Pelengkap (Tier 2) 14.495.788 13.974.723 Supplementary Capital (Tier 2)
Total Modal 270.797.407 260.024.920 Total Capital
Aset Tertimbang Menurut Risiko
(ATMR) Risk Weighted Asset (RWA)
ATMR untuk Risiko Kredit*) 1.139.676.971 1.095.627.697 RWA for Credit Risk*)
ATMR untuk Risiko Pasar**) 38.766.621 22.977.739 RWA for Market Risk**)
ATMR untuk Risiko
Operasional***) 129.048.304 115.666.470 RWA for Operational Risk***)
Total RWA 1.307.491.896 1.234.271.906 Total RWA
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rasio CAR CAR Ratio
Rasio CET 1 19,60% 19,93% CET 1 Ratio
Rasio Tier 1 19,60% 19,93% Tier 1 Ratio
Rasio Tier 2 1,11% 1,13% Tier 2 Ratio
Rasio Total 20,71% 21,06% Total Ratio
Rasio Minimum Tier 1 6,00% 6,00% Tier 1 Minimum Ratio
Rasio Minimum CET 1 4,50% 4,50% CET 1 Minimum Ratio
CAR Minimum Berdasarkan Minimum CAR Based
Profil Risiko 9,00% 9,00% on Risk Profile
*) Risiko Kredit dihitung berdasarkan SE OJK No. 24/SEOJK.03/2021 tanggal *) Credit risk is calculated based on SE OJK No. 24/SEOJK.03/2021 dated
7 Oktober 2021. October 7, 2021.
**) Risiko Pasar posisi 31 Maret 2026 dan 31 Desember 2025 dihitung **) As of March 31, 2026 and December 31, 2025, Market risk is calculated
berdasarkan SE OJK No. 23/SEOJK.03/2022 tanggal 7 Desember 2022. based on SE OJK No. 23/SEOJK.03/2022 dated December 7, 2022.
***) Operational risk is calculated based on SE OJK No. 6/SEOJK.03/2020 dated
***) Risiko Operasional dihitung berdasarkan SE OJK No. 6/SEOJK.03/2020 April 29, 2020.
tanggal 29 April 2020.
382
Page 386
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans
1) Informasi mengenai restrukturisasi yang 1) Information regarding restructured loan by
dilakukan BRI dan entitas anak BRI and its subsidiaries
Tabel berikut merupakan informasi atas The following table presents information of
kredit yang diberikan yang telah restructured loan by BRI by type and
direstrukturisasi BRI berdasarkan jenis dan collectibility, as follows:
kolektibilitas:
31 Maret 2026/March 31, 2026
Dalam Perhatian Kurang
Khusus/ Special Lancar/ Diragukan/
Lancar/Current Mention Substandard Doubtful Macet/Loss Jumlah/Total
Jenis Type
Modal kerja 28.613.233 25.174.408 1.706.884 3.248.832 7.250.752 65.994.109 Working capital
Investasi 7.790.647 2.075.865 486.231 2.301.521 2.041.685 14.695.949 Investment
Konsumsi 2.368.426 851.768 86.410 128.125 619.814 4.054.543 Consumer
Total 38.772.306 28.102.041 2.279.525 5.678.478 9.912.251 84.744.601 Total
31 Desember 2025/December 31, 2025
Dalam Perhatian Kurang
Khusus/ Special Lancar/ Diragukan/
Lancar/Current Mention Substandard Doubtful Macet/Loss Jumlah/Total
Jenis Type
Modal kerja 30.084.780 23.943.834 1.871.186 2.814.900 6.297.915 65.012.615 Working capital
Investasi 8.134.592 2.088.117 681.595 3.017.845 1.658.752 15.580.901 Investment
Konsumsi 2.460.101 807.632 80.025 117.233 617.679 4.082.670 Consumer
Total 40.679.473 26.839.583 2.632.806 5.949.978 8.574.346 84.676.186 Total
2) Dalam laporan Batas Maksimum Pemberian 2) In BRI’s report on Legal Lending Limit to
Kredit (BMPK) per tanggal-tanggal Bank Indonesia as of March 31, 2026 and
31 Maret 2026 dan 31 Desember 2025 December 31, 2025 to Bank Indonesia
kepada Bank Indonesia No. 7/3/PBI/2005 No. 7/3/PBI/2005 and Financial Services
dan Otoritas Jasa Keuangan (OJK) No. Authority (OJK) No. 38/POJK.03/2019
38/POJK.03/2019 tanggal 19 Desember dated December 19, 2019 concerning the
2019 tentang Perubahan Atas Peraturan Amendment to the Financial Services
Otoritas Jasa Keuanagn Authority Regulation No. 32/POJK.03/2018
No.32/POJK.03/2018 tentang Batas on the Legal Lending Limit and Provision of
Maksimum Pemberian Kredit dan Large Funds for Commercial Banks, BRI
Penyediaan Dana Besar Bagi Bank Umum, has neither related parties nor third party
BRI tidak memiliki debitur, baik pihak terkait debtors, in accordance with Bank Indonesia
maupun pihak tidak terkait, yang tidak regulation and Financial Services Authority
memenuhi atau melampaui ketentuan (OJK), that does not comply with or exceed
BMPK sesuai dengan Peraturan Bank the Legal Lending Limit, respectively.
Indonesia dan OJK.
383
Page 387
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans (continued)
(lanjutan)
3) Rincian kredit yang mengalami penurunan 3) The details of non-performing collective
nilai merupakan kredit yang mengalami loans with collectibility of substandard,
penurunan nilai berdasarkan evaluasi doubtful and loss and total individual loans,
secara individual dan kredit dengan as well as the allowance for impairment
kolektibilitas kurang lancar, diragukan dan losses by economic sector, are as follows:
macet berdasarkan sektor ekonomi, serta
cadangan kerugian penurunan nilai adalah
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Perdagangan, perhotelan
dan restoran 21.568.212 21.017.147 Trading, hotels & restaurants
Perindustrian 9.244.041 9.334.455 Manufacturing
Pertanian 9.825.192 9.842.235 Agricultures
Konstruksi 7.264.749 7.216.961 Construction
Jasa dunia usaha 6.998.851 7.095.780 Business services
Pertambangan 1.157.921 2.471.409 Mining
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 876.901 879.670 and communication
Listrik, gas dan air 146.770 159.756 Electricity, gas and water
Jasa pelayanan sosial 261.027 202.599 Social services
Lain-lain 6.829.220 6.476.999 Others
Total 64.172.884 64.697.011 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (44.493.566) (45.439.089) impairment losses
Neto 19.679.318 19.257.922 Net
4) Rasio-rasio 4) Ratios
a. Rasio Non-Performing Loan (NPL) BRI a. The ratios of non-performing loans
(entitas induk) berdasarkan peraturan (NPL) BRI (parent entity) based on
terkait adalah sebesar 3,31% dan related regulation are 3.31% and
3,29% masing-masing pada tanggal- 3.29% as of March 31, 2026 and
tanggal 31 Maret 2026 dan 31 December 31, 2025, respectively.
Desember 2025. Sedangkan rasio NPL While the ratios of BRI’s (parent entity)
neto BRI (entitas induk) adalah sebesar non-performing loans (NPL) - net are
1,01% dan 0,96% masing-masing pada 1.01% and 0.96% as of March 31, 2026
tanggal 31 Maret 2026 dan 31 and December 31, 2025, respectively.
Desember 2025. Total kredit yang The total credit used in calculating NPL
digunakan dalam perhitungan NPL ini excludes the carrying amount of loan
tidak termasuk nilai tercatat kredit yang disbursed to other banks, as in
diberikan ke Bank lain, sesuai dengan accordance with SEOJK No.
SEOJK No. 9/SEOJK.03/2020 tentang 9/SEOJK.03/2020 regarding
Transparansi dan Publikasi Laporan Transparency and Publication of the
Bank Umum Konvensional. Report of Conventional Commercial
Bank.
b. Rasio kredit usaha kecil terhadap b. The ratio of small business loans to
jumlah kredit yang diberikan BRI total loans provided by BRI was
adalah sebesar 48,39% dan 49,25% 48.39% and 49.25% as of March 31,
masing-masing pada tanggal 2026 and December 31, 2025,
31 Maret 2026 dan 31 Desember 2025. respectively.
384
Page 388
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans (continued)
(lanjutan)
4) Rasio-rasio (lanjutan) 4) Ratios (continued)
Termasuk dalam saldo cadangan kerugian Included in the balance of allowance for
penurunan nilai BRI (entitas induk) adalah impairment losses of BRI (parent entity) are
cadangan kerugian untuk daerah yang masih reserves for losses for areas that are still
dikategorikan sebagai daerah rawan bencana categorized as disaster-prone areas or that have
atau yang pernah mengalami bencana sebesar experienced disasters amounted Rp321,343
Rp321.343 dan Rp321.136 dengan nilai tercatat and Rp321,136 with the carrying value
sebesar Rp2.073.207 dan Rp2.135.314 masing- amounted to Rp2,073,207 and Rp2,135,314 as
masing pada tanggal 31 Maret 2026 dan 31 of March 31, 2026 and December 31, 2025,
Desember 2025. respectively.
Jumlah minimum Penyisihan Penilaian Kualitas The minimum allowance for assets quality
Aset kredit yang diberikan BRI (Entitas Induk), assessment on loan provided by BRI (Parent
yang wajib dibentuk sesuai dengan Peraturan Entity), which must be established in
Otoritas Jasa Keuangan (POJK) accordance with Financial Services Authority
No. 40/POJK.03/2019 tanggal 19 Desember Regulation (POJK) No. 40/POJK.03/2019 dated
2019 adalah sebesar Rp50.481.869 dan December 19, 2019 amounted to Rp50,481,869
Rp48.682.468 masing-masing pada tanggal 31 and Rp48,682,468 as of March 31, 2026 and
Maret 2026 dan 31 Desember 2025. December 31, 2025, respectively.
c. Rasio Kredit Non-Performing (NPL) c. Non-Performing Loans (NPL) Rasio
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, rasio NPL BRI the NPL ratio of BRI consolidated (loans, sharia
konsolidasian (kredit yang diberikan, pinjaman loans and finance lease receivables) is as
syariah dan piutang sewa pembiayaan) adalah follows:
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rasio NPL - bruto 3,01% 3,07% NPL ratio - gross
Rasio NPL - neto 0,92 % 0,88% NPL ratio - net
Rasio NPL - neto dihitung berdasarkan NPL NPL ratio - net is calculated based on NPL less
setelah dikurangi cadangan kerugian penurunan the minimum allowance for impairment losses in
nilai, sesuai dengan peraturan terkait dibagi accordance with Bank Indonesia Regulations
dengan jumlah kredit yang diberikan, piutang divided by the total loans, finance lease
sewa pembiayaan dan pinjaman syariah. receivables, and sharia loans.
385
Page 389
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
d. Kolektibilitas d. Collectibility
31 Maret 2026/March 31, 2026
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Indonesia/ 67.814.966 - - - - 67.814.966
Current accounts with Bank Indonesia
Giro pada bank lain/
Current accounts with Other Banks 61.344.155 - - - - 61.344.155
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (21.879) - - - - (21.879)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 20.199.337 - - - - 20.199.337
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.434) - - - - (1.434)
Efek-efek/Securities 388.107.176 - - - - 388.107.176
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (127.414) - - - - (127.414)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 44.445.397 - - - - 44.445.397
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (242.256) - - - - (242.256)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 5.723.117 - - - - 5.723.117
Kredit yang diberikan/Loans
Individual/Individual* 9.311.434 8.890.493 791.355 3.116.922 3.315.611 25.425.815
Kolektif/Collective* 1.264.652.072 49.667.320 4.123.101 8.522.828 25.792.989 1.352.758.310
Usaha gadai/loan granting
under pawning business
activity** 115.547.478 3.230.578 136.907 47.225 124.023 119.086.211
Cadangan kerugian penurunan nilai/
Allowance for impairment losses
Individual/Individual* (5.325.067) (7.365.504) (678.486) (2.987.965) (3.209.580) (19.566.602)
Kolektif/Collective* (20.726.168) (11.457.061) (2.542.016) (5.271.804) (17.083.310) (57.080.359)
Usaha gadai/loan granting
under pawning business
activity** (3.727.634) (100.587) (5.265) (1.776) (22.791) (3.858.053)
Pinjaman syariah/Sharia loans 57.212.275 2.915.803 170.742 154.389 564.434 61.017.643
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.522.440) (1.416.974) (114.418) (101.065) (414.274) (3.569.171)
Piutang sewa pembiayaan/
Finance lease receivables 3.796.346 278.208 16.540 28.968 43.108 4.163.170
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (17.885) (75.828) (10.438) (28.945) (42.767) (175.863)
Tagihan akseptasi/
Acceptance receivables 9.445.402 - - - - 9.445.402
Cadangan kerugian penurunan nilai/ (21.116) - - - - (21.116)
Allowance for impairment losses
386
Page 390
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
d. Kolektibilitas (lanjutan) d. Collectibility (continued)
31 Maret 2026/March 31, 2026
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Penyertaan saham/
Investment in shares 8.973.796 - - - - 8.973.796
Komitmen dan Kontinjensi/ 222.594.684 1.667.358 70.996 88.035 394.586 224.815.658
Commitments and Contingencies
Estimasi kerugian pada komitmen (1.720.498) (11) - - - (1.720.509)
Dan kontinjensi/
Estimated losses on
Commitments and contingencies
31 Desember 2025/December 31, 2025
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Indonesia/ 31.929.608 - - - - 31.929.608
Current accounts with Bank Indonesia
Giro pada bank lain/
Current accounts with Other Banks 42.444.581 - - - - 42.444.581
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (11.273) - - - - (11.273)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 21.057.210 - - - - 21.057.210
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (2.405) - - - - (2.405)
Efek-efek/Securities 372.732.802 - - - - 372.732.802
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (89.519) - - - - (89.519)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 48.250.279 1.805 - - - 48.252.084
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (463.693) (1.805) - - - (465.498)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 24.452 - - - - 24.452
Kredit yang diberikan/Loans
Individual/Individual* 10.831.158 7.995.966 1.587.910 3.215.874 4.121.380 27.752.288
Kolektif/Collective* 1.252.289.351 45.797.464 4.750.116 7.648.229 24.339.798 1.334.824.958
Usaha gadai/loan granting
under pawning business
activity** 96.361.405 1.584.187 48.420 18.731 139.429 98.152.172
Cadangan kerugian penurunan nilai/
Allowance for impairment losses
Individual/Individual* (6.263.652) (6.589.914) (1.403.072) (3.168.654) (4.060.634) (21.485.926)
Kolektif/Collective* (19.775.414) (10.980.235) (2.950.533) (4.781.834) (16.200.136) (54.688.152)
Usaha gadai/loan granting
under pawning business
activity** (3.086.322) (47.559) (1.268) (540) (18.852) (3.154.541)
Pinjaman syariah/Sharia loans 52.856.086 2.794.460 89.218 155.355 455.163 56.350.282
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.341.120) (1.654.071) (63.509) (120.958) (385.457) (3.565.115)
Piutang sewa pembiayaan/
Finance lease receivables 4.051.468 277.671 12.773 24.414 39.831 4.406.157
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (13.299) (77.270) (9.866) (24.845) (39.642) (164.922)
Tagihan akseptasi/
Acceptance receivables 13.078.567 - - - - 13.078.567
Cadangan kerugian penurunan nilai/ (32.226) - - - - (32.226)
Allowance for impairment losses
Penyertaan saham/
Investment in shares 8.834.868 8.834.868
Komitmen dan Kontinjensi/ 213.273.539 1.403.871 42.981 69.459 61.600 214.851.450
Commitments and Contingencies
Estimasi kerugian pada komitmen (1.503.081) (443.054) - - - (1.946.135)
Dan kontinjensi/
Estimated losses on
Commitments and contingencies
* Kolektibilitas BRI, Bank Raya dan Pegadaian (diluar usaha gadai)/ Collectibility BRI, Bank Raya and Pegadaian excluding loan granting under pawning business activity.
** Kolektibilitas usaha gadai Pegadaian (entitas anak)/ Collectibility of loan granting under pawning business activity of Pegadaian (subsidiary).
387
Page 391
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
e. Tingkat Suku Bunga Rata-rata e. The Average Interest Rate
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
Giro pada bank lain 0,01% 0,01% Current accounts with Other Banks
Penempatan pada Bank Indonesia 0,00% 5,05% Placement with Bank Indonesia
Penempatan pada Lembaga keuangan lain 4,61% 5,72% Placement with Other Financial Institutions
Efek - efek 6,63% 6,88% Securities
Kredit yang diberikan Loans
Bunga Kontrak 9,85% 10,06% Contractual Interest
Bunga Efektif 10,39% 10,63% Efective Interest
Piutang sewa pembiayaan 18,01% 17,93% Finance lease receivable
Giro 4,73% 4,73% Demand deposits
Tabungan 0,39% 0,39% Saving deposits
Deposito 5,34% 5,34% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 2,16% 2,62% and other financial institutions
Mata uang asing Foreign currency
Giro pada bank lain 2,48% 3,11% Current accounts with Other Banks
Penempatan pada Bank Indonesia 3,34% 4,20% Placement with Bank Indonesia
Penempatan pada Lembaga keuangan lain 3,57% 4,06% Placement with Other Financial Institutions
Efek - efek Securities
Dolar Amerika Serikat 3,25% 4,07% United States Dollar
Euro Eropa 1,53% 1,48% European Euro
Dolar Singapura 1,44% 1,76% Singaporean Dollar
Dolar Taiwan Baru 1,75% 2,10% New Taiwanese Dollar
Yen Jepang 0.54% 0,57% Japanese Yen
Dolar Australia 4.25% 0,00% Australian Dollar
Kredit yang diberikan Loans
Bunga Kontrak 5,34% 4,44% Contractual Interest
Bunga Efektif 4,54% 4,65% Efective Interest
Giro 1,93% 1,93% Demand deposits
Tabungan 0,15% 0,15% Saving deposits
Deposito 4,05% 4,05% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 1,58% 1,68% and other financial institutions
f. Kegiatan Jasa Kustodian f. Custodian Service Activities
BRI melakukan kegiatan jasa penitipan harta BRI conducted custodian services (Custodian
(Bank Kustodian) sejak tahun 1996 berdasarkan Bank) since 1996 based on its operating license
izin operasi melalui Surat Keputusan Ketua through Bapepam’s Chairman Decree No.
Bapepam No. 91/PM/1996 tanggal 11 April 1996 91/PM/1996 dated April 11, 1996 and was
dan telah ditunjuk sebagai Sub Registry dalam appointed as the Sub-Registry in conducting
melaksanakan transaksi obligasi Pemerintah Government bonds transactions and
dan penatakerjaan SBI Scriptless oleh Bank administration of Scriptless Bank Indonesia
Indonesia. Certificates by Bank Indonesia.
Jasa penitipan harta ini merupakan bagian dari These custodian services are part of the
kegiatan Investment Services Group, yang Investment Services Group Activities, which
meliputi jasa-jasa sebagai berikut: include the following services:
• Jasa penyimpanan (safekeeping services) • Safekeeping services and portfolio
dan portfolio valuation; valuation;
• Jasa penyelesaian transaksi (settlement • Settlement handling services;
handling);
• Jasa penagihan penghasilan (income • Income collection services, including the
collection), termasuk pembayaran related tax payments;
pajaknya;
• Jasa corporate action dan proxy services; • Corporate actions and proxy services;
• Jasa informasi dan pelaporan (reporting • Information and reporting services;
services);
388
Page 392
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
f. Kegiatan Jasa Kustodian (lanjutan) f. Custodian Service Activities (continued)
Jasa penitipan harta ini merupakan bagian dari These custodian services are part of the
kegiatan Investment Services Group, yang Investment Services Group Activities, which
meliputi jasa-jasa sebagai berikut (lanjutan) : include the following services (continued) :
• Jasa Custody Unit Link dan DPLK; • Custody Unit Link and DPLK services;
• Jasa Kustodian untuk sekuritisasi aset; dan • Custodian services for asset securitization;
and
• Jasa Kustodian Global untuk surat berharga • Global custodian services for securities
yang diterbitkan di luar negeri. issued abroad.
Untuk meningkatkan layanannya, Kustodian BRI To enhance its services, BRI Custodian has
telah menjadi anggota langsung dari Euroclear, become a direct member of Euroclear, obtained
memiliki Sertifikasi Kustodian Syariah, Sharia Custodian Certification, provides Multi-
menyediakan fitur Multi-Share Class untuk Share Class features for Mutual Funds, and has
Reksadana dan telah memperoleh Sertifikasi been awarded International ISO 9001:2015
International ISO9001:2015. Certification.
Aset milik nasabah yang dititipkan pada The customers’ assets deposited in BRI’s
Kustodian BRI tidak termasuk dalam laporan Custodian are not included in the consolidated
posisi keuangan konsolidasian BRI dan Entitas financial position statements of BRI and its
Anak. Subsidiaries.
g. Kegiatan Wali Amanat g. Trustee Activities
BRI melakukan kegiatan jasa Wali Amanat sejak BRI conducted trustee service activities since
tahun 1996. Izin operasi BRI sebagai 1996. BRI’s operating license as trustee was
Wali Amanat telah diberikan oleh Menteri granted by the Minister of Finance based on
Keuangan dengan Surat Keputusan its Decree No. 1554/KMK.013/1990 dated
No. 1554/KMK.013/1990 tanggal 6 Desember December 6, 1990 and registered in OJK in
1990 dan telah terdaftar di OJK sesuai Surat accordance with its Registered Certificate as
Tanda Terdaftar sebagai Wali Amanat Trustee No. 08/STTD-WA/PM/1996 dated June
No. 08/STTD-WA/PM/1996 tanggal 11 Juni 11, 1996.
1996.
Jasa Wali Amanat ini merupakan bagian dari This trustee services are part of the Investment
kegiatan Investment Services Group yang Services Group activities, which include the
meliputi jasa-jasa sebagai berikut: following services:
• Wali Amanat; • Trustee;
• Agen jaminan; dan • Guarantee agent; and
• Agen pemantau. • Monitoring agent.
h. Jasa Trust h. Trust Services
Layanan Jasa Trust BRI merupakan layanan BRI’s Trust Service is a deposit services for
jasa penitipan harta nasabah yang berupa aset customers’ assets in the form of financial assets
financial untuk dan atas nama nasabah. BRI for and on behalf of customers. BRI is the first
merupakan Bank pertama di Indonesia yang bank in Indonesia to obtain a license from Bank
memperoleh izin dari Bank Indonesia Indonesia to perform Trust Services in Indonesia
untuk menjalankan layanan Jasa Trust di through Bank Indonesia letter
Indonesia melalui surat Bank Indonesia No. 15/19/DPB1/PB1-3 dated February 12, 2013
No. 15/19/DPB1/PB1-3 tanggal 12 Februari and Bank Indonesia confirmation letter
2013 dan surat penegasan Bank Indonesia No. 15/30/DPB1/PB1-3 dated March 19, 2013.
No. 15/30/DPB1/PB1-3 tanggal 19 Maret 2013.
389
Page 393
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
h. Jasa Trust (lanjutan) h. Trust Services (continued)
Ruang lingkup layanan Jasa Trust BRI meliputi: The scope of BRI’s Trust Services includes:
• Layanan Jasa Agen Pembayar; • Paying agent services;
• Layanan Jasa Agen Peminjaman; • Lending agent services;
• Layanan Jasa Agen Investasi. • Investment agent services.
BRI saat ini telah memberikan pelayanan Jasa As of the reporting date, BRI provides Trust
Trust untuk transaksi-transaksi keuangan yang Services for financial transactions related to oil
melibatkan proyek minyak dan gas (Migas) baik and gas projects, both those carried out by
yang dilaksanakan oleh anggota Kontraktor Corporation Contract Contractors (K3S) under
Kontrak Kerja Sama (K3S) di bawah naungan the supervision of SKK Migas and non-K3S
SKK Migas maupun proyek-proyek non K3S. projects.
Di samping memberikan layanan Jasa Trust, In addition to providing Trust Services, BRI also
BRI juga memberikan layanan jasa Corporate offers Corporate Services non Syndication such
Services untuk non sindikasi seperti Agen as Paying Agent and Escrow Agent for non-oil
Pembayar dan Agen Penampungan untuk and gas sectors, including infrastructure,
sektor diluar migas, antara lain sektor energy, trade, and chemical industries.
infrastruktur, energi, perdagangan dan industri
kimia.
i. Dana Pensiun Lembaga Keuangan BRI i. BRI Financial Institution Pension Fund
Dana Pensiun Lembaga Keuangan Bank Rakyat The Bank Rakyat Indonesia Financial Institution
Indonesia (DPLK BRI) didirikan oleh Pension Fund (DPLK BRI) was established by
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk on
tanggal 26 Maret 2004 berdasarkan Keputusan March 26, 2004 based on the Decree of the
Direksi PT Bank Rakyat Indonesia (Persero) Tbk Board of Directors of PT Bank Rakyat Indonesia
No. B. 140- DIR/KUI/TRY/03/2004 tanggal (Persero) Tbk No. B. 140- DIR/KUI/TRY/
26 Maret 2004 dan telah mendapatkan 03/2004 dated March 26 2004 and has received
pengesahan dari Menteri Keuangan Republik approval from the Minister of Finance of the
Indonesia No. KEP-97/KM.6/2004 tanggal 24 Republic of Indonesia No. KEP-97/KM.6/2004
Mei 2004. DPLK BRI melayani kepesertaan dated May 24, 2004. DPLK BRI provides
DPLK Kerjsama maupun DPLK Individu. services for both Corporate and Individual
Membership.
Untuk meningkatkan layanannya, DPLK BRI To enhance its services, DPLK BRI has been
telah memperoleh Sertifikasi International awarded International ISO 9001:2015
ISO9001:2015 Certification
DPLK BRI menyelenggarakan Program, sebagai DPLK BRI administers the programs as follows:
berikut:
• Program Pensiun Iuran Pasti (PPIP); • Defined Contribution Pension Plan (PPIP);
• Program Pengelolaan Dana Kompensasi • Post-Employment Compensation Fund
Pasca Kerja (PPDKP); dan Management Program (PPDKP); and
• Program Pengelolaan Dana Santunan • Health Compensation Fund Management
Kesehatan (PPDSK). Program (PPDSK).
j. Agen Sindikasi j. Syndication Agent
Saat ini, bisnis sindikasi BRI telah memberikan Currently, BRI’s Syndication Business provides
pelayanan Jasa Agen Sindikasi untuk beberapa syndicated agency services across several
sektor industri dan telah dipercaya oleh onshore industrial sectors and has earned the trust of
dan offshore bank baik sebagai Agen Fasilitas, both onshore and offshore banks to act as
Agen Penampungan, dan Agen Jaminan. Facility Agent, Escrow Agent, and Security
Agent.
390
Page 394
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
j. Agen Sindikasi (lanjutan) j. Syndicated Agen (continued)
Sampai dengan Maret 2026 BRI telah menjadi As of March 2026, BRI has served as an agent
Agen untuk beberapa sektor industri seperti in various sectors, including agribusiness,
sektor agribisnis, sektor infrastruktur pada infrastructure through toll road development
proyek pembangunan jalan tol, sektor projects, transportation in the railway industry,
transportasi pada industri kereta api, sektor energy through power plant projects, as well as
energi untuk proyek pembangkit listrik, serta manufacturing and property sectors, for both
sektor manufaktur dan properti baik dalam government and private initiatives.
proyek pemerintah ataupun swasta.
Jasa agen sindikasi ini merupakan bagian dari Syndication Business Services is part of the
kegiatan sindikasi yang meliputi jasa-jasa syndication activities which include the following
sebagai berikut: services:
• Arranger; • Arranger;
• Agen Fasilitas; • Facility Agent;
• Agen Jaminan; dan • Security Agent; and
• Agen Penampungan. • Escrow Agent
k. Kontribusi Pendapatan Pajak dan PNBP k. Contribution of Tax and Non Tax Revenue
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, kontribusi BRI terhadap BRI's contribution to national income from tax
pendapatan negara dari pembayaran Pajak, revenue, withholding tax and Non Tax Revenue
pemungutan Pajak dan Penerimaan Negara (PNBP) (cash basis) are as follows:
Bukan Pajak (PNBP) (cash basis) adalah
sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Pajak Tax
PPh*) 7.533.000 25.762.792 Income Tax*)
Value Added Tax & Sales Tax
PPN & PPNBM**) 522.452 2.213.989 on Luxury Goods**)
Bea Masuk/Keluar, Bea & Cukai Import/Exit Duty, Customs & Excise
Bea Materai 7.149 38.843 and Stamp Duty
Pajak Pemerintah Pusat Lainnya Other Central Government Taxes
Pajak Daerah 8.158 143.916 Regional Tax
PNBP PNBP
Dividen 11.043.704 27.681.809 Dividend
PNBP Lainnya 11.761 179.220 Other PNBP
Total Kontribusi Pendapatan Total Contribution of Tax
Pajak dan PNBP 19.126.224 56.020.569 and Non Tax Revenue
*) PPh badan sebesar Rp 4.318.781 dan Rp11.162.546 pada tanggal *) Corporate income tax of Rp 4,318,781 and Rp11,162,546 as of March 31, 2026
31 Maret 2026 dan 31 Desember 2025, yang dihitung secara accrual basis and December 31, 2025, which is calculated on an accrual basis (exclude BRI
(diluar BRI Global Financial Services Co. Ltd.) Global Financial Services Co. Ltd.)
**) PPN terdiri dari PPN wapu dan PPN Jasa perbankan **) VAT consists of VAT on sales and VAT on banking services
l. Rasio Giro Wajib Minimum (GWM) l. The Minimum Statutory Reserve (GWM)
Saldo giro pada Bank Indonesia disediakan Current account balances with Bank Indonesia
untuk memenuhi persyaratan Giro Wajib are provided to meet the Minimum Statutory
Minimum (GWM) dari Bank Indonesia. Reserves (GWM) requirements from Bank
Indonesia.
391
Page 395
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
l. Rasio Giro Wajib Minimum (GWM) (lanjutan) l. The Minimum Statutory Reserve (GWM)
(continued)
Pada tanggal-tanggal 31 Maret 2026 dan 31 As of March 31, 2026 and December 31, 2025,
Desember 2025, GWM dihitung sesuai dengan the GWM was calculated in accordance with
Peraturan Bank Indonesia (PBI) No. Bank Indonesia Regulation (PBI) No.
24/4/PBI/2022 tanggal 25 Februari 2022 yang 24/4/PBI/2022 dated February 25, 2022 which is
dijelaskan melalui Peraturan Anggota Dewan explained by the Regulation of Members of the
Gubernur (PADG) No. 12 Tahun 2023 tanggal 27 Board of Governors (PADG) No. 12 Year 2023
September 2023 sebagaimana telah diubah dated September 27, 2023 as last amended
terakhir pada Peraturan Anggota Dewan through Member of the Board of Governors
Gubernur (PADG) No 31 tahun 2025 tanggal 23 Regulation (PADG) No 31 of 2025 dated 23
Desember 2025. December 2025.
Dalam mendukung pertumbuhan ekonomi yang In supporting sustainable economic growth,
berkelanjutan, Bank Indonesia menetapkan dan Bank Indonesia determines and implements
melaksanakan kebijakan makroprudensial macroprudential policies through efforts to
melalui upaya mendorong intermediasi yang encourage balanced, quality, and sustainable
seimbang, berkualitas, dan berkelanjutan, intermediation, mitigate and manage systemic
memitigasi dan mengelola risiko sistemik, serta risks, and increase economic inclusion, financial
meningkatkan inklusi ekonomi, inklusi inclusion and sustainable finance in accordance
keuangan, dan keuangan berkelanjutan sesuai with Bank Indonesia Regulation (PBI) No. 11 of
Peraturan Bank Indonesia (PBI) No. 11 Tahun Year 2023 dated September 18, 2023
2023 tanggal 18 September 2023 tentang concerning the Macroprudential Liquidity
Kebijakan Insentif Likuiditas Makroprudensial, Incentive Policy, as further regulated through
sebagaimana diatur lebih lanjut melalui PADG PADG No. 11 Year of 2023 dated September 27,
No. 11 Tahun 2023 tanggal 27 September 2023 2023 concerning Implementing Regulations for
tentang Peraturan Pelaksanaan Peraturan Implementing the Macropudential Liquidity
Pelaksanaan Kebijakan Insentif Likuiditas Incentive Policy (PADG KLM) as last amended
Makropudensial (PADG KLM) sebagaimana through Board of Governors Regulation (PADG)
telah diubah terakhir melalui Peraturan Anggota No 27 Year 2025 dated 1 December 2025.
Dewan Gubernur (PADG) No 27 Tahun 2025
tanggal 1 Desember 2025.
Rasio Penyangga Likuiditas Makroprudensial The Macroprudential Liquidity Buffer Ratio
(PLM) dihitung sesuai dengan PBI Nomor 2 (PLM) is calculated through PBI Number 2 Year
Tahun 2026 tanggal 30 Januari 2026 tentang 2026 dated January 30, 2026 concerning the
Perubahan Kelima atas Peraturan Bank Fifth Amendment to Bank Indonesia Regulation
Indonesia Nomor 20/4/PBI/2018 tentang Rasio Number 20/4/PBI/2018 of Macroprudential
Intermediasi Makroprudensial dan Penyangga Intermediation Ratio and Macroprudential
Likuiditas Makroprudensial bagi Bank Umum Liquidity Buffer for Conventional Commercial
Konvensional, Bank Umum Syariah, dan Unit Banks, Islamic Commercial Banks, and Islamic
Usaha Syariah sebagaimana telah diubah Business Units Regulation as last amended
terakhir melalui Peraturan Anggota Dewan through Board of Governors’ Regulation (PADG)
Gubernur (PADG) Nomor 1 Tahun 2026 tanggal Number 1 Year 2026 dated Januari 30, 2026.
30 Januari 2026.
392
Page 396
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
l. Rasio Giro Wajib Minimum (GWM) (lanjutan) l. The Minimum Statutory Reserve (GWM)
(continued)
Pemenuhan rasio-rasio tersebut di atas masing- The calculation of GWM ratio is determined as
masing ditentukan sebesar sebagai berikut: follows:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
GWM Primer 3,80% 4,80% Primary GWM
(i) GWM secara harian 0,00% 0,00% (i) GWM daily
(ii) GWM secara rata-rata* 3,80% 4,80% (ii) GWM average*
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial (PLM) 4,00% 4,00% Buffer Ratio (PLM)
Mata uang asing 4,00% 4,00% Foreign currency
(i) GWM secara harian 2,00% 2,00% (i) GWM daily
(ii) GWM secara rata-rata 2,00% 2,00% (ii) GWM average
*) Setelah dikurangi insentif KLM *) After deducting the KLM incentive
Berdasarkan PBI No. 20/4/PBI/2018 tanggal Based on PBI No. 20/4/PBI/2018 dated
29 Maret 2018, penyebutan Loan to Funding March 29, 2018, Loan to Funding Ratio (LFR)
Ratio (LFR) berubah menjadi Rasio Intermediasi changed to Macroprudential Intermediation
Makroprudensial (RIM), dan kewajiban Ratio (RIM), and RIM fulfillment obligations are
pemenuhan Giro RIM mulai berlaku pada applicable starting on July 16, 2018. RIM is the
tanggal 16 Juli 2018. Giro RIM adalah simpanan minimum deposit the Bank is obliged to maintain
minimum yang wajib dipelihara oleh Bank dalam in the form of Current Account balance at Bank
bentuk saldo Rekening Giro pada Bank Indonesia at a certain percentage of third-party
Indonesia sebesar persentase tertentu dari DPK funds which calculation is based on the
yang dihitung berdasarkan selisih antara RIM difference between the RIM held by the Bank
yang dimiliki oleh Bank dan RIM Target. Giro and the Targeted RIM. RIM is charged if the
RIM dikenakan jika RIM Bank di bawah minimum Bank’s RIM is below Bank Indonesia’s minimum
RIM target Bank Indonesia (84%) atau di atas targeted RIM (84%) or above Bank Indonesia’s
maksimum RIM target Bank Indonesia (94%) maximum targeted RIM (94%) with Bank's
dengan Kewajiban Penyediaan Modal Minimum Minimum Capital Adequacy Ratio (CAR) smaller
(KPMM) Bank lebih kecil dari KPMM Insentif than Bank Indonesia's Incentive CAR of 14%.
Bank Indonesia yang sebesar 14%. Peraturan The regulation has been amended 4 (four) times
tersebut telah disempurnakan sebanyak 4 with the latest amendment PBI No.
(empat) kali dengan perubahan terakhir PBI 24/16/PBI/2022 dated October 31, 2022. The
No.24/16/PBI/2022 tanggal 31 Oktober 2022. PBI is explained through Board of Governors’
PBI tersebut dijelaskan melalui PADG No 23 Regulation (PADG) No 23 of 2025 dated 20
Tahun 2025 tanggal 20 Oktober 2025. October 2025.
Rasio GWM BRI (entitas induk) pada tanggal- GWM ratios of BRI (parent entity) as of March
tanggal 31 Maret 2026 dan 31 Desember 2025 31, 2026 and December 31, 2025 are as follows:
adalah sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Rupiah Rupiah
GWM Primer 3,91% 5,03% Primary GWM
(i) GWM secara harian 0,00 0,00% (i) GWM daily
(ii) GWM secara rata-rata 3,91 5,03% (ii) GWM average
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial (PLM) 13,74 12,13% Buffer Ratio (PLM)
Mata uang asing 4,13 4,16% Foreign currency
(i) GWM secara harian 2,00 2,00% (i) GWM daily
(ii) GWM secara rata-rata 2,13 2,16% (ii) GWM average
393
Page 397
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
l. Rasio Giro Wajib Minimum (GWM) (lanjutan) l. The Minimum Statutory Reserve (GWM)
(continued)
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025,
31 Desember 2025, BRI telah memenuhi BRI has complied with Bank Indonesia’s
ketentuan Bank Indonesia tentang rasio-rasio regulations regarding ratios mentioned above.
tersebut di atas.
m. Risiko Nilai Tukar m. Exchange Rate Risk
Risiko nilai tukar merupakan risiko yang timbul Exchange rate risk is a risk arising from foreign
karena adanya fluktuasi nilai tukar terhadap exchange rate fluctuations against Rupiah of
Rupiah dari posisi valuta asing yang dimiliki BRI. foreign exchange positions held by BRI.
Termasuk dalam posisi valuta asing tersebut Included in the foreign exchange positions are
yaitu posisi trading book yang dilakukan dengan trading book positions held to generate profit
tujuan untuk mendapatkan keuntungan both from foreign exchange transactions in the
transaksi valuta asing dalam jangka pendek short term and banking book positions held to
maupun posisi banking book dalam rangka control the Net Open Position (NOP).
pengendalian PDN (Posisi Devisa Neto).
Menurut ketentuan Bank Indonesia berdasarkan Based on Bank Indonesia’s Regulation PBI No.
PBI No. 17/5/PBI/2015 tanggal 29 Mei 2015 17/5/PBI/2015 dated May 29, 2015, regarding
mengenai Perubahan Keempat atas PBI No. the Fourth Amendment of PBI No.
5/13/PBI/2003 tentang Posisi Devisa Neto Bank 5/13/PBI/2003, regarding Net Open Position for
Umum tanggal 1 Juli 2010, PDN ditetapkan Commercial Banks dated July 1, 2010, NOP is
maksimum sebesar 20% modal. set to a maximum of 20% of capital.
PDN adalah penjumlahan dari nilai absolut untuk NOP is the sum of the absolute amount of the
jumlah dari selisih bersih aset dan liabilitas net difference between assets and liabilities for
dalam laporan posisi keuangan untuk setiap each foreign currency on statement of financial
mata uang asing dengan selisih bersih tagihan position add with the net difference between
dan liabilitas komitmen dan kontinjensi dalam receivables and payables of commitments and
rekening administratif untuk setiap mata uang contingencies for each foreign currency
asing yang semuanya dinyatakan dalam Rupiah. recorded in administrative accounts, which
presented in Rupiah.
Berikut adalah PDN (BRI saja) masing-masing The tables below represent NOP (BRI only) as
pada tanggal 31 Maret 2026 dan 31 Desember March 31, 2026 and December 31, 2025,
2025, per mata uang, sebagai berikut: respectively, by currency, as follows:
31 Maret 2026/March 31, 2026
Aset/ Liabilitas/ PDN/
Mata Uang Assets Liabilities NOP Currencies
Laporan Posisi Statement of Financial
Keuangan dan Position and
Rekening Administratif Administrative Accounts
Dolar Amerika Serikat 418.680.684 415.631.044 3.049.640 United States Dollar
Euro Eropa 7.753.859 7.592.668 161.191 European Euro
Yen Jepang 14.777.935 14.253.026 524.909 Japanese Yen
Dolar Kanada 63.738 128 63.610 Canadian Dollar
Dolar Australia 345.838 443.824 97.987 Australian Dollar
Dolar Singapura 7.562.829 7.530.389 32.439 Singaporean Dollar
Renminbi 2.809.262 1.338.135 1.471.127 Renminbi
Pound Sterling Inggris 2.351.521 2.170.996 180.524 Great Britain Pound Sterling
Lain-lain 7.089.642 5.537.392 1.552.250 Others
7.133.677
Modal 266.626.991 Capital
Rasio PDN 2,68% NOP Ratio
394
Page 398
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
m. Risiko Nilai Tukar (lanjutan) m. Exchange Rate Risk (continued)
Berikut adalah PDN (BRI saja) masing-masing The tables below represent NOP (BRI only) as
pada tanggal 31 Maret 2026 dan March 31, 2026 and December 31, 2025,
31 Desember 2025, per mata uang, sebagai respectively, by currency, as follows:
berikut:
31 Desember 2025/December 31, 2025
Aset/ Liabilitas/ PDN/
Mata Uang Assets Liabilities NOP Currencies
Laporan Posisi Statement of Financial
Keuangan dan Position and
Rekening Administratif Administrative Accounts
Dolar Amerika Serikat 427.802.148 430.152.856 2.350.708 United States Dollar
Euro Eropa 6.275.818 8.532.398 2.256.580 European Euro
Yen Jepang 24.123.384 23.946.520 176.864 Japanese Yen
Dolar Kanada 105.689 - 105.689 Canadian Dollar
Dolar Australia 443.319 365.816 77.503 Australian Dollar
Dolar Singapura 13.310.932 13.106.112 204.820 Singaporean Dollar
Renminbi 2.300.386 1.432.088 868.298 Renminbi
Pound Sterling Inggris 1.089.141 991.609 97.532 Great Britain Pound Sterling
Lain-lain 7.517.565 6.878.489 639.076 Others
6.777.070
Modal 270.223.827 Capital
Rasio PDN 2,51% NOP Ratio
n. Manajemen Risiko Operasional n. Operational Risk Management
Penerapan Manajemen Risiko Operasional Implementation of Operational Risk
dilakukan dengan berpedoman pada Management is carried out according to
POJK No. 18/POJK.03/2016 tanggal 22 Maret Financial Services Authority Regulation (POJK)
2016 tentang Penerapan Manajemen Risiko No. 18/POJK.03/2016 dated March 22, 2016
bagi Bank Umum dan Peraturan Menteri BUMN regarding Risk Management Implementation for
RI Nomor PER-2/MBU/03/2023 tentang Commercial Banks and the Minister of State-
Pedoman Tata Kelola dan Kegiatan Korporasi Owned Enterprises Regulation No.PER-
Signifikan Badan Usaha Milik Negara. 2/MBU/03/2023 regarding Guideline on
Penerapan manajemen risiko mencakup pilar Governance and Significant Corporate Activities
Pengawasan aktif Dewan Komisaris dan Direksi, of State-Owned Enterprises, which requires the
Kecukupan kebijakan, prosedur dan penetapan risk management implementation to cover the
limit, Kecukupan proses identifikasi, pillars of active monitoring by the Board of
pengukuran, pemantauan dan pengendalian Commissioners and Directors, adequacy of
risiko serta sistem informasi manajemen risiko, policies, limit procedure and determination,
dan sistem pengendalian internal. adequacy of identification, measurement,
monitoring and management of risk process
adequacy as well as information system of risk
management, and internal control system.
395
Page 399
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
Penerapan Manajemen Risiko Operasional The implementation of operational risk
dimaksudkan untuk mengelola eksposur risiko management is intended to manage operational
operasional yang disebabkan oleh faktor internal risk exposure due to internal and external factors
maupun eksternal yang dapat mengganggu that impact the business and operational
aktivitas bisnis dan operasional, seperti faktor activities, such as inadequate human resources,
ketidakcukupan sumber daya manusia, proses internal processes, information technology
internal, kegagalan sistem teknologi informasi, system failures, natural disasters, and external
bencana alam dan kejahatan pihak eksternal party’s crimes against the Bank that potentially
terhadap bank yang berpotensi menimbulkan cause financial and non-financial losses.
kerugian finansial maupun non finansial bagi Operational risk exposure management in BRI
bank. Pengelolaan terhadap eksposur risiko includes management of legal, reputational,
operasional di BRI mencakup pengelolaan compliance and strategic risk exposures that
terhadap eksposur risiko hukum, reputasi, occur in every business process and operational
kepatuhan dan stratejik yang terdapat pada activity.
setiap proses bisnis dan aktivitas operasional.
Setiap unit kerja operasional BRI bertanggung Each of BRI’s operational business units are
jawab atas penerapan proses manajemen risiko responsible for the implementation of risk
melalui sistem pengendalian internal dalam management process in the business and
aktivitas operasional dan bisnis di masing- operational activities of each business unit
masing unit kerja. Hal tersebut dilakukan mulai through the internal control system. This is done
dari tahap identifikasi, pengukuran, pemantauan starting from the phase of identification,
hingga pengendalian risiko. Untuk measurement, monitoring to risk control. To
mengkoordinasikan dan memastikan bahwa coordinate and ensure that the implementation
penerapan proses manajemen risiko of risk management processes is carried out in
dilaksanakan sesuai ketentuan, maka Direksi accordance with the rules, BRI’s Board of
BRI menetapkan fungsi manajemen risiko pada Directors established a risk management
setiap unit kerja mulai dari level Kantor Pusat function in every business unit starting from the
(Group/Desk/Team), Regional Office, Kantor level of Head Office (Group/Desk/Team),
Cabang Khusus, Kantor Cabang, Kantor Regional Offices, Special Branch Office, Branch
Cabang Pembantu, BRI Unit, Kantor Kas, Sentra Offices, Sub-Branch Offices, BRI Priority
Layanan BRI Prioritas dan Unit Kerja Luar Service Centers and Overseas Business Units.
Negeri (UKLN).
Satuan Kerja Manajemen Risiko Operasional The risk management unit (SKMRO) is
(SKMRO) bertugas dan bertanggung jawab responsible for preparing guidelines for
dalam penyusunan pedoman penerapan implementing operational risk management,
manajemen risiko operasional, pengembangan developing and implementing
dan implementasi kebijakan/prosedur dan policies/procedures and methodologies,
metodologi, pengawasan, pengkajian, serta supervising, reviewing, and monitoring the
pemantauan proses manajemen risiko operational risk management process.
operasional. Di samping itu, SKMRO juga Furthermore, SKMRO also plays a role in the
berperan dalam penyusunan dan implementasi preparation and monitoring of BRI's risk profile,
tata kelola manajemen risiko operasional, assessment of the adequacy of risk
penyusunan dan pemantauan profil risiko BRI, management of a new product and/or activity,
penilaian kecukupan pengelolaan risiko dari and supports operational work units/risk owners
suatu produk bank baru, serta mendukung unit in developing a culture of risk awareness,
kerja operasional/risk owner dalam implementation of anti-fraud strategies, and
mengembangkan budaya sadar risiko, compliance with related risk management
penerapan strategi anti fraud, dan kepatuhan principles. In the context of Discussions on
terhadap prinsip-prinsip manajemen risiko. management and improvement of control over
Pembahasan pengelolaan dan perbaikan kontrol operational risks are carried out in the Risk
atas risiko operasional dilaksanakan dalam Management Committee (RMC) on a monthly
kegiatan Forum Manajemen Risiko (FMR) basis together with the SKMR and related
maupun Risk Management Committee (RMC) Group/Desks.
yang dilaksanakan secara rutin bersama dengan
SKMR dan Group/Desk lainnya.
396
Page 400
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
Audit Internal selaku third line dalam 3 lines of Internal audit as the third line of defense
model yang meliputi Audit Internal Kantor Pusat including the Head of Internal Audit Office and
dan Audit Intern Regional BRI seluruh Indonesia BRI’s Regional Internal Audit Office throughout
bertugas melakukan pemantauan dan validasi Indonesia is responsible for monitoring and
atas kecukupan dan efektivitas pengendalian validating the internal control adequacy and
internal di BRI secara bankwide. effectiveness of internal control at BRI on a
Bankwide basis.
Penerapan manajemen risiko operasional BRI The implementation of BRI's operational risk
difasilitasi melalui perangkat manajemen risiko management is facilitated through operational
operasional berupa BRI Operational Risk risk management tools in the form of BRI
Assessor (OPRA), Integrated Risk Management Operational Risk Assessor (OPRA), Integrated
System (IRMS) maupun BRI Sistem Informasi Risk Management System (IRMS) and BRI
Manajemen (BRISIM), yang mencakup modul Management Information System (BRISIM),
Risk and Control Library (RCL), Risk and Control which include the Risk and Control Library
Self Assessment (RCSA/CSA), Key Risk (RCL), Risk and Control Self-Assessment
Indicator (KRI), Loss Event Database (LED), (RCSA/CSA), Key Risk Indicator (KRI), Loss
Risk Maturity Self Assessment (RMSA), dan Event Database (LED), Risk Maturity Self-
fungsi Briefing, Verification, dan Coaching Assessment (RMSA), and Briefing, Verification
(BVC). Kebijakan Pedoman Pelaksanaan and Coaching (BVC) functions. The Operational
Penerapan Manajemen Risiko Operasional telah Risk Management Implementation Guidelines
dikinikan dalam Surat Edaran No. SE.58- Policy has been updated in Circular Letter
DIR/ORD/11/2022 tanggal 22 November 2022. No. SE.58-DIR/ORD/11/2022 dated November
22, 2022.
Upaya pemahaman manajemen risiko Risk management understanding efforts are
difokuskan pada peningkatan budaya risiko. focused on improving risk culture. Risk culture is
Budaya risiko merupakan nilai-nilai dan perilaku the values and behaviors of individuals that will
individu yang akan terefleksi dalam keputusan- be reflected in the decisions taken and how to
keputusan yang diambil dan cara melakukan do work with the principle of prudence and risk
pekerjaan dengan prinsip kehati-hatian dan management considerations. This is done
pertimbangan manajemen risiko. Hal ini through risk management socialization/training
dilakukan melalui sosialisasi/pelatihan that continues to be carried out to all BRI
manajemen risiko yang terus dilakukan kepada workers, as well as improving the quality of risk
seluruh pekerja BRI, serta peningkatan kualitas control in every operational activity, both in
pengendalian risiko pada setiap aktivitas accelerating the detection of risk events, as well
operasional, baik dalam melakukan percepatan as monitoring the completion of follow-up plans
deteksi kejadian risiko, maupun monitoring for control improvement. Risk culture has been
penyelesaian rencana tindak lanjut perbaikan regulated in the Directors’ Circular Letter No.
kontrol. Budaya risiko telah diatur dalam Surat SE.04-DIR/CTR/01/2023 Book 2 concerning
Edaran Direksi No. SE.04-DIR/CTR/01/2023 Risk Culture dated January 31, 2023.
Buku 2 tentang Budaya Risiko tanggal 31
Januari 2023.
397
Page 401
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
1. Risk and Control Self Assessment 1. Risk and Control Self Assessment
(RCSA) (RCSA)
RCSA merupakan perangkat manajemen RCSA is a qualitative and predictive risk
risiko yang bersifat kualitatif dan prediktif management tool which is used to identify
yang digunakan untuk mengidentifikasi dan and measure the impact and likelihood of
mengukur risiko berdasarkan dimensi risks. RCSA has been implemented in BRI’s
dampak (impact) dan kemungkinan Head Office (Group/Desk/Team), Regional
kejadian (likelihood), RCSA di BRI telah Offices, Special Branch Office, Overseas
diterapkan di Group/Desk/Team Kantor Branch/Representative Office, Regional
Pusat BRI, Regional Office, Kantor Cabang Audit Office, Regional Campus, Branch
Khusus, UKLN, Regional Audit Office, Offices which also represents BRI Units,
Regional Campus, Kantor Cabang yang Sub-Branch Offices and Priority Service
juga mewakili BRI Unit, Kantor Cabang Centres.
Pembantu, dan Sentra Layanan BRI
Prioritas.
RCSA ditujukan untuk membantu unit kerja RCSA is intended to assist the operational
dalam mengidentifikasi dan mengukur business unit in identifying and measuring
secara independen risiko operasional pada operational risk in every business and
setiap aktivitas operasional dan bisnis, operational activites independently,
termasuk melakukan pemantauan dan including monitoring and determining
penentuan langkah-langkah perbaikan atau corrective actions or the future action plans.
rencana tindak lanjut ke depan.
Pengkinian risk issue pada RCSA dilakukan The risk issue in RCSA is updated by
dengan mempertimbangkan perkembangan considering BRI’s business development
bisnis BRI yang meliputi implementasi which include the new product and or
produk dan atau aktivitas baru, segmen activity implementation, new market
pasar baru dan persaingan bisnis, segment and business competition, change
perubahan ketentuan internal/eksternal, in internal/external regulation and other
dan perubahan lainnya yang changes that affect BRI’s risk exposure.
mempengaruhi eksposur risiko BRI. These assessment is carried out by
Penilaian dimaksud dilakukan antara lain considering Incident Management
dengan mempertimbangkan data Loss (IM)/Loss Event Database (LED) data, Key
Event Database (LED), Key Risk Indicator Risk Indicator (KRI), and Audit Result report
(KRI) maupun Laporan Hasil Audit (LHA). (LHA). RCSA is performed semi-anually
RCSA dilaksanakan secara periodik setiap and the frequency will be increased if there
semester, dan frekuensinya akan is a significant change in risk exposure.
ditingkatkan apabila terjadi perubahan
eksposur risiko yang signifikan.
2. Loss Event Database (LED) 2. Loss Event Database (LED)
Loss Event Database (LED) BRI merupakan BRI’s Loss Event Database (LED) which
proses pencatatan data kejadian kerugian includes data documentation process of
yang dilakukan untuk setiap jenis kerugian loss events for all types of loss, financial and
non finansial maupun finansial yang meliputi non-financial loss, which includes actual
actual loss dan potential loss termasuk loss and potential loss, including corrective
langkah-langkah perbaikan dan actions and incident handling conducted.
penanganan insiden yang dilakukan.
398
Page 402
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
2. Loss Event Database (LED) (lanjutan) 2. Loss Event Database (LED) (continued)
Berdasarkan data kejadian kerugian pada Based on loss event data in LED module,
modul LED, analisa kejadian kerugian dapat loss event analysis can be performed based
dilakukan berdasarkan penyebab, aktivitas on causes, functional activities, event types,
fungsional, kategori kejadian (event type) and business lines of BRI. The information
dan lini bisnis BRI. Sistem informasi system can be used to determine the
tersebut dapat digunakan untuk preventive actions in risk controls, based on
menentukan langkah-langkah preventif the documentation process of incident
pengendalian risiko berbasiskan handling or settlement for the non-financial
pendokumentasian proses penanganan loss, financial loss, loss recovery, and
atau penyelesaian insiden baik dari sisi non litigation process.
finansial, kerugian finansial dan recovery
kerugian maupun proses litigasi.
Dalam rangka perhitungan beban modal In order to calculate capital expenses and
dan ATMR Operasional, BRI telah Operational RWA, BRI has implemented
menerapkan Pengukuran Modal Minimum a Standard Approach Minimum Capital
Risiko Operasional (MMRO) Pendekatan Measurement for Operational Risk (MMRO)
Standar yang berpedoman pada Basel III which is guided by the Basel III Framework.
Framework. Ketentuan ATMR Risiko Provisions for Operational Risk RWA with
Operasional dengan pendekatan standar a standard approach are regulated through
diatur melalui Surat Edaran Direksi No. Directors' Circular Letter No. SE.10-
SE.10-DIR/MPE/08/2025 Tanggal 4 DIR/MPE/08/2025 August 4, 2025, Book 2
Agustus 2025, Buku 2 Perhitungan ATMR concerning Operational RWA Calculations.
Operasional.
3. Key Risk Indicator (KRI) 3. Key Risk Indicator (KRI)
KRI adalah perangkat Manajemen Risiko KRI is a risk management tool in the form of
yang berupa indikator kuantitatif yang dapat quantitative indicators that can provide early
memberikan informasi secara dini terhadap information on the increase or decrease in
peningkatan atau penurunan risiko dan atau risk and/or decrease in the effectiveness of
penurunan efektivitas kontrol terhadap limit controls against a predetermined threshold.
threshold yang telah ditentukan. KRI dapat KRI can be leading or lagging. Risk
bersifat leading maupun lagging. monitoring through KRI aims to determine
Pemantauan risiko melalui KRI bertujuan follow-up plans related to risk control so as
untuk menentukan rencana tindak lanjut to prevent or minimize the impact of losses.
terkait pengendalian risiko sehingga dapat
mencegah atau meminimalisir dampak
kerugian.
BRI telah melakukan identifikasi terhadap BRI has identified key risk indicators for all
indikator-indikator risiko utama untuk semua risk types and determined the risks
jenis risiko dan menetapkan batasan atau threshold or limit which portrays the
limit risiko yang mencerminkan kondisi dan acceptable condition and risk appetite of
risiko yang dapat diterima (risk appetite) BRI. Identification of main risk indicator and
BRI. Identifikasi indikator risiko utama dan KRI threshold determination is established
penetapan batasan (threshold) KRI using the best judgement, considering BRI
dilakukan dengan menggunakan best risk exposures and risk appetite. Threshold
judgement dengan mempertimbangkan determination involves internal auditor, risk
eksposur risiko dan risk appetite BRI. owner and other related business units.
Penentuan threshold melibatkan Audit BRI’s KRI are reflected on its Bankwide Risk
Internal, Risk Owner dan Unit Kerja terkait Profile and Regional Risk Profile Report
lainnya. KRI BRI antara lain tercermin which are monitored and reported monthly
dalam Laporan Profil Risiko Bankwide dan to the management.
Profil Risiko Regional Office yang di-monitor
secara rutin dan dilaporkan kepada pihak
manajemen setiap bulan.
399
Page 403
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
4. Forum Manajemen Risiko (Forum MR) 4. Risk Management Forum (RM Forum)
Forum Manajemen Risiko (Forum MR) Risk Management Forum (RM Forum) is a
adalah wadah atau forum pertemuan antara risk management tool to hold a meeting or
pemimpin unit kerja operasional dengan forum among the head of BRI’s operational
pejabat setingkat dibawahnya, pekerja atau business units with the lower level
jajarannya untuk membahas employees and staff to discuss inherent
permasalahan-permasalahan (risiko) yang risks in the daily business or operational
melekat pada aktivitas bisnis atau activities that might be the constraint in
operasional yang menjadi kendala dalam achieving the business target or standard
rangka mencapai target bisnis atau kinerja business performance. Risk management
yang ditetapkan. Pelaksanaan Forum forum, which are held in each business unit,
Manajemen Risiko di masing-masing unit are expected to support the growth of BRI’s
kerja BRI diharapkan menjadi salah satu risk awareness culture. RM Forum
pendukung dan pendorong untuk implementation in regional level are held in
menumbuhkembangkan budaya sadar a form of Governance, Risk and
risiko di BRI. Implementasi Forum MR di Compliance (GRC) Forum, which attended
level Regional dilaksanakan dalam bentuk by permanent member, i.e. Regional CEO,
Forum Governance, Risk, and Compliance Regional Risk Management Head, and
(GRC) yang dihadiri oleh anggota tetap Regional Chief Audit.
yaitu Regional CEO, Regional Risk
Management Head, dan Regional Chief
Audit.
5. Risk Maturity Self Assessment (RMSA) 5. Risk Maturity Self Assessment (RMSA)
Risk Maturity Self Assessment (RMSA) Risk Maturity Self Assessment (RMSA) is
merupakan proses self assessment a self-assessment process regarding the
terhadap tingkat kemapanan penerapan maturity level of risk management
manajemen risiko di setiap unit kerja BRI implementation in each business unit of
yang dilakukan setiap akhir tahun oleh BRI, conducted annually by the leaders of
masing-masing pimpinan unit kerja BRI each unit against specific parameters. By
terhadap parameter-parameter tertentu. conducting this maturity assessment, it is
Dengan melakukan penilaian maturitas expected that each business unit can
diharapkan masing-masing unit kerja dapat evaluate the risk management practices
mengevaluasi penerapan manajemen risiko that have been implemented, leading to
yang telah dilakukan sehingga lebih baik ke improvements in the future.
depan.
400
Page 404
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
6. Business Continuity Management (BCM) 6. Business Continuity Management (BCM)
Potensi gangguan/bencana baik yang The potential disruptions or disasters
disebabkan antara lain oleh alam, manusia caused by natural events, human actions,
dan teknologi merupakan ancaman bagi and technology pose a threat to the
kelangsungan usaha BRI, dimana BRI continuity of BRI's operations, as BRI has
memiliki unit kerja operasional yang operational units spread across Indonesia.
tersebar di seluruh Indonesia. Oleh karena Therefore, the Board of Directors of BRI
itu, Direksi BRI memandang perlu untuk deems it necessary to develop and
mengembangkan dan menerapkan suatu implement a Business Continuity
Kebijakan Business Continuity Management (BCM) Policy to protect the
Management (BCM) guna melindungi safety and security of employees,
keamanan dan keselamatan jiwa pekerja, safeguard the lives of customers and other
melindungi keselamatan jiwa nasabah dan stakeholders within the operational units of
stakeholders lainnya yang berada di BRI, maintain the continuity of essential
lingkungan unit kerja operasional BRI, business and operational activities, and
mempertahankan kelangsungan aktivitas- protect BRI's assets while ensuring an
aktivitas bisnis/operasional terpenting, dan adequate response in the event of
menjaga aset BRI dan memiliki respon yang disruptions or disasters. The BCM policy is
memadai dalam situasi gangguan/bencana. governed by Circular Letter SE.12-
Kebijakan BCM diatur melalui Surat Edaran DIR/MPE/09/2025 regarding Business
SE.12-DIR/MPE/09/2025 tentang Continuity Management, Book 1 on
Manajemen Kelangsungan Usaha, Buku 1 Business Continuity Management (BCM),
tentang Business Continuity Management and Standard Operating Procedure No.
(BCM) dan Standar Operasional Prosedur SO.09-ORD/03/2025 on Business
No. SO.09-ORD/03/2025 tentang Continuity Management.
Pengelolaan Kelangsungan Usaha.
Implementasi BCM BRI mencakup seluruh BRI BCM implementation covers all BRI
unit kerja BRI yang antara lain dilakukan work units, among others through the
melalui pembentukan Tim Manajemen formation of a Crisis Management Team,
Krisis, penyusunan Call Tree dan the preparation of Call Tree and the
penetapan alternate sites, serta berbagai establishment of alternate sites, and various
pengujian rencana kelangsungan usaha. tests of business continuity plans. BRI work
Unit kerja BRI juga telah melakukan units have also carried out
Penilaian Risiko Ancaman dan Bencana a Threat and Disaster Risk Assessment
(PRAB) yang bertujuan untuk which aims to identify the resources needed
mengidentifikasi sumber daya yang in preparation for facing threats/disasters in
dibutuhkan dalam rangka persiapan each work unit. As one of the
menghadapi ancaman/bencana di masing- implementation of BCM BRI has
masing unit kerja. Sebagai salah satu Emergency Response Plan (ER Plan) and
implementasi BCM BRI telah memiliki Business Continuity Plan (BC Plan) policies
pedoman Emergency Response Plan (ER for Critical Work Units. To ensure that the
Plan) dan kebijakan Business Continuity policy can be used during disruptions/
Plan (BC Plan) untuk Unit Kerja Kritikal. disasters, the ER Plan and BC Plan trials
Untuk memastikan bahwa kebijakan are carried out annually and prioritized in
tersebut dapat digunakan saat terjadi disaster-prone work units.
gangguan/bencana maka pelaksanaan uji
coba ER Plan dan BC Plan dilaksanakan
setiap tahun dan diprioritaskan pada unit
kerja yang rawan bencana.
401
Page 405
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
6. Business Continuity Management (BCM) 6. Business Continuity Management (BCM)
(lanjutan) (continued)
Dalam periode satu tahun ke belakang telah In the past year, various disaster events
terjadi berbagai kejadian-kejadian bencana have occurred which have activated BRI
yang telah mengaktifkan prosedur Work Unit business continuity procedures,
kelangsungan usaha Unit Kerja BRI, which is proof of the BRI organization's
dimana hal tersebut menjadi bukti kesiapan readiness to face these conditions.
organisasi BRI untuk menghadapi kondisi- Provisions regarding disaster emergency
kondisi tersebut. Ketentuan mengenai response in the workplace have been
tanggap darurat bencana di tempat kerja formulated through Circular Letter
telah dirumuskan melalui Surat Edaran No. SE.12-DIR/MPE/09/2025 Book 2
SE.12-DIR/MPE/09/2025 tentang concerning Occupational Safety and Health
Manajemen Kelangsungan Usaha, Buku 2 Management Systems (SMK3) and SOP
tentang Sistem Manajemen Keselamatan No. SO.09-ORD/03/2025 on Business
dan Kesehatan Kerja (SMK3) dan SOP No. Continuity Management.
SO.09-ORD/03/2025 tentang Pengelolaan
Kelangsungan Usaha.
7. Penilaian Kecukupan Pengelolaan 7. Assessment of Risk Management
Risiko Produk Bank Baru (PBB) Adequacy on New Product and/or
Activity Launching
Dalam rangka mengefektifkan pengeloaan In order to make bank product risk
risiko produk bank, maka setiap rencana management more effective, every plan to
penerbitan produk bank baru (PBB) di BRI, issue a new bank product (PBB) at BRI, a
dilakukan proses validasi peningkatan validation process is carried out to increase
materialitas risiko dan proses penilaian risk materiality and a risk management
manajemen risiko oleh product owner assessment process by the product owner
terhadap setiap jenis risiko yang mungkin for each type of risk that may arise from the
timbul dari penerbitan PBB, termasuk issuance of PBB, including determining
penetapan kontrol dan pengendalian yang controls and controls aimed at mitigating the
ditujukan untuk memitigasi risiko yang risks in question.
dimaksud.
Selanjutnya, SKMR yang dikoordinasikan Furthermore, the SKMR coordinated by
oleh SKMRO melakukan penilaian SKMRO conducts an assessment of the
kecukupan pengelolaan risiko PBB dan adequacy of the management of PBB risks
menyampaikan hasil penilaian yang and communicates the results of the
dimaksud kepada product owner. Kebijakan assessment to the product owner. The PBB
PBB diatur dalam Surat Edaran No. SE.30- policy is regulated in circular Letter
DIR/PPM/11/2024, Buku 2 tentang No. SE.30-DIR/PPM/II/2024, Book 2 on
Pengelolaan Produk yang mencakup product management, which includes the
Pengelolaan Risiko Penyelenggaraan management of product implementation
Produk. risks.
402
Page 406
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
8. Penerapan Strategi Anti Fraud BRI pada 8. BRI Anti-Fraud Strategy Implementation
IT dan Fraud Risk Group on IT and Fraud Risk Group
Semua kegiatan usaha Bank dapat terpapar All of the Bank's business activities can be
risiko operasional salah satunya fraud. exposed to operational risks, one of which
Untuk meminimalkan dampak kerugian is fraud. To minimize the impact of losses
akibat fraud maka BRI menerapkan Strategi due to fraud, BRI implements an Anti-Fraud
Anti Fraud yang merupakan wujud strategy which is a form of BRI's
komitmen BRI untuk tidak memberikan commitment to zero tolerance for fraud
toleransi (zero tolerance) atas fraud melalui through an effective and sustainable fraud
sistem pengendalian fraud yang efektif dan control system. The implementation of the
berkesinambungan. Penerapan Strategi Anti-Fraud strategy at BRI is supported by
Anti Fraud di BRI didukung dengan increasing fraud detection capabilities
peningkatan kapabilitas deteksi fraud through the development of the Fraud
melalui pengembangan Fraud Detection Detection System, as well as increasing the
System, serta peningkatan kompetensi dan competence and awareness of BRI
awareness dari Pekerja BRI untuk Employees to prevent, detect and handle
mencegah, mendeteksi dan menangani fraud as part of preventing and minimizing
fraud sebagai bagian dari pencegahan dan bank and/or customer losses. As a form of
meminimalisir kerugian bank dan/atau commitment of all BRILians in preventing
nasabah. Sebagai bentuk komitmen seluruh fraud, the Board of Directors and
Insan BRILian dalam mencegah fraud maka Commissioners, as well as the
Jajaran Direksi dan Komisaris, serta jajaran Management and all BRI Employees
Manajemen dan seluruh Pekerja BRI secara periodically sign the Anti-Fraud
berkala menandatangani Komitmen Anti Commitment as stated in Circular Letter
Fraud sebagaimana tertuang dalam Surat Number SE.58.b-DIR/ORS/11/2022 Book 2
Edaran No. SE.58.b-DIR/ORD/11/2022 concerning Anti-Fraud Strategy.
Buku 2 tentang Strategi Anti Fraud.
50. LABA PER LEMBAR SAHAM 50. EARNINGS PER SHARE
Perhitungan laba per lembar saham dasar dan The calculation of earnings per share (EPS) and
dilusian yang dapat diatribusikan kepada pemilik diluted share for BRI (the parent entity) are as
entitas induk adalah sebagai berikut: follows:
31 Maret 2026/March 31, 2026
Rata-rata Laba Periode
Tertimbang Saham Berjalan Per
Laba Periode Biasa yang Beredar/ Lembar Saham
Berjalan/ Weighted average (Rupiah penuh)/
Income for of common shares Earnings per
the period outstanding share (full amount)
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Basic earnings per share
entitas induk per lembar attributable to equity holders
saham dasar 15.492.710 150.575.562.640 103 of the parent entity
Ditambah: penerbitan saham Addition: Issuance of bonus
bonus dan opsi saham - - - shares and stock options
Laba bersih per lembar saham
dilusian 15.492.710 150.575.562.640 103 Diluted earnings per share
403
Page 407
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. LABA PER LEMBAR SAHAM (lanjutan) 50. EARNINGS PER SHARE (continued)
Perhitungan laba per lembar saham dasar dan The calculation of earnings per share (EPS) and
dilusian yang dapat diatribusikan kepada pemilik diluted share for BRI (the parent entity) are as follows
entitas induk adalah sebagai berikut (lanjutan): (continued):
31 Maret 2025/March 31, 2025*)
Rata-rata Laba Periode
Tertimbang Saham Berjalan Per
Laba Periode Biasa yang Beredar/ Lembar Saham
Berjalan/ Weighted average (Rupiah penuh)/
Income for of common shares Earnings per
the period outstanding share (full amount)
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Basic earnings per share
entitas induk per lembar attributable to equity holders
saham dasar 13.621.549 150.654.834.161 90 of the parent entity
Ditambah: penerbitan saham Addition: Issuance of bonus
bonus dan opsi saham - (11.012.534) - shares and stock options
Laba bersih per lembar saham
dilusian 13.621.549 150.643.821.627 90 Diluted earnings per share
*setelah penyajian kembali *after restatement
51. PERUBAHAN AKTIVITAS PENDANAAN 51. CHANGES IN FINANCING ACTIVITIES
31 Desember Arus Kas/Cash Flows Perubahan 31 Maret
2025/ Non-Kas/ 2026/
December 31, Penerimaan/ Pembayaran/ Non-cash March 31,
2025 Receipts Disbursements changes 2026
Surat berharga yang diterbitkan 40.901.648 7.890.960 (2.315.030) 167.731 46.645.309 Marketable securities issued
Pinjaman yang diterima 129.186.116 35.792.184 (5.630.154) 61.577 159.409.723 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 486.867 - - (3.288) 483.579 securities
Total 170.574.631 43.683.144 (7.945.184) 226.020 206.538.611 Total
31 Desember Arus Kas/Cash Flows Perubahan 31 Maret
2024/ Non-Kas/ 2025/
December 31, Penerimaan/ Pembayaran/ Non-cash March 31,
2024 Receipts Disbursements changes 2025
Surat berharga yang diterbitkan 32.502.499 96.017 (3.767.089) (23.894) 28.807.533 Marketable securities issued
Pinjaman yang diterima 127.879.804 23.848.144 (13.901.561) 578.224 138.404.611 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 491.781 - - 104 491.885 securities
Total 160.874.084 23.944.161 (17.668.650) 554.434 167.704.029 Total
404
Page 408
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. DAMPAK IMPLEMENTASI AWAL PSAK No. 117 52. IMPACT OF THE IMPLEMENTATION OF PSAK
DAN REKLASIFIKASI No. 117 AND RECLASSIFICATION
Untuk tujuan implementasi awal PSAK No.117, BRI For the purposes of the first applies SFAS No.117,
melakukan penyajian kembali angka komparatif BRI has restated comparative information for the
untuk Periode Tiga Bulan yang Berakhir pada Three-Month Period Ended March 31, 2025. In
Tanggal 31 Maret 2025. Selain itu, beberapa akun addition, certain accounts in the consolidated
dalam informasi keuangan konsolidasian untuk financial information for the period ended March 31,
periode yang berakhir pada tanggal 31 Maret 2025 2025 have been reclassified to conform to the
telah direklasifikasi sehingga sesuai dengan presentation of the consolidated financial
penyajian laporan keuangan konsolidasian untuk statements for the period ended March 31, 2026. A
periode yang berakhir pada tanggal 31 Maret 2026. summary of these accounts are as follows
Ringkasan dari akun-akun tersebut adalah sebagai (continued):
berikut:
Saldo sebelum Saldo sesudah
reklasifikasi reklasifikasi
dan penerapan dan penerapan
PSAK No. 117 PSAK No. 117
untuk période yang untuk periode yang
berakhir pada berakhir pada
tanggal tanggal
31 Maret 2025/ 31 Maret 2025 /
Balance before Balance after
reclassification reclassification
and and
implementation implementation
for the period ended Penyajian for the period ended
SFAS No. 117 Reklasifikasi/ kembali/ SFAS No. 117
March 31, 2025 Reclassification Restated March 31, 2025
Laporan Laba Rugi dan Consolidated Statement
Penghasilan Komprehensif of Profit or Loss and other
Lain Konsolidasian Comprehensive Income
Pendapatan bunga 46.345.647 32.657 (227) 46.378.077 Interest revenue
Pendapatan syariah 3.492.692 (5) - 3.492.687 sharia revenue
Total pendapatan bunga Total interest
dan syariah 49.838.339 32.652 (227) 49.870.764 and sharia revenue
Beban bunga (13.684.286) - 215 (13.684.071) Interest expenses
Total Beban bunga dan Total interest
syariah (13.986.581) - 215 (13.986.366) and sharia expenses
Pendapatan premi 2.126.663 - (2.126.663) - Premium income
Beban klaim (1.061.018) - 1.061.018 - Claim expense
Pendapatan jasa asuransi - - 2.177.847 2.177.847 Insurance service income
Beban jasa asuransi - - (1.799.030) (1.799.030) Insurance service expense
Pendapatan operasional lainnya Other operating income
Other fees and
Provisi dan komisi lainnya 5.209.499 - (11.092) 5.198.407 comissions
Keuntungan dari penjualan Gain on sale
Efek-efek - neto 490.627 (7.717) - 482.910 of securities - net
Keuntungan yang belum direalisasi Unrealized gain on changes
dari perubahan nilai wajar in fair value on securities
efek-efek - neto 8.485 8.112 - 16.597 - net
Keuntungan transaksi mata
uang asing neto 746.844 - (9) 746.835 Gain foreign exchange - net
Lain-lain 1.682.483 - 49.463 1.731.946 Others
Beban penyisihan kerugian Provision for allowance
penurunan nilai atas for impairment losses
aset keuangan - neto (12.638.574) - 1 (12.638.573) on financial assets-net
Beban operasional lainnya Other operating expense
Salaries and
Tenaga kerja dan tunjangan (10.833.931) - 156.180 (10.677.751) employee benefits
Umum dan administrasi (7.234.622) - 88.277 (7.146.345) General and administrative
Lain-lain (2.475.592) - 368.540 (2.107.052) Others
Beban non-operasional – neto (239.604) - 1.023 (238.581) Non-Operating expenses
Laba sebelum beban pajak 17.382.237 33.047 (34.457) 17.380.827 Income before tax
Beban pajak (3.578.208) (33.047) (27.463) (3.638.718) Tax expense
Laba bersih 13.804.029 - (61.920) 13.742.109 Net income
405
Page 409
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. DAMPAK IMPLEMENTASI AWAL PSAK No. 117 52. IMPACT OF THE IMPLEMENTATION OF PSAK
DAN REKLASIFIKASI (lanjutan) No. 117 AND RECLASSIFICATION (continued)
Untuk tujuan implementasi awal PSAK No.117, BRI For the purposes of the first applies SFAS No.117,
melakukan penyajian kembali angka komparatif BRI has restated comparative information for the
untuk Periode Tiga Bulan yang Berakhir pada Three-Month Period Ended March 31, 2025. In
Tanggal 31 Maret 2025. Selain itu, beberapa akun addition, certain accounts in the consolidated
dalam informasi keuangan konsolidasian untuk financial information for the period ended March 31,
periode yang berakhir pada tanggal 31 Maret 2025 2025 have been reclassified to conform to the
telah direklasifikasi sehingga sesuai dengan presentation of the consolidated financial
penyajian laporan keuangan konsolidasian untuk statements for the period ended March 31, 2026. A
periode yang berakhir pada tanggal 31 Maret 2026. summary of these accounts are as follows
Ringkasan dari akun-akun tersebut adalah sebagai (continued):
berikut:
Saldo sebelum Saldo sesudah
reklasifikasi reklasifikasi
dan penerapan dan penerapan
PSAK No. 117 PSAK No. 117
untuk période yang untuk periode yang
berakhir pada berakhir pada
tanggal tanggal
31 Maret 2025/ 31 Maret 2025 /
Balance before Balance after
reclassification reclassification
and and
implementation implementation
for the period ended Penyajian for the period ended
SFAS No. 117 Reklasifikasi/ kembali/ SFAS No. 117
March 31, 2025 Reclassification Restated March 31, 2025
Laporan Laba Rugi dan Consolidated Statement
Penghasilan Komprehensif of Profit or Loss and other
Lain Konsolidasian (lanjutan) Comprehensive Income (continued)
Laba tahun berjalan yang dapat Income for the year
diatribusikan kepada : attributable to :
Pemilik entitas induk 13.673.245 - (51.696) 13.621.549 Equity holders of the parent entity
Kepentingan non-pengendali 130.784 - (10.224) 120.560 Non-controlling interest
Total penghasilan komprehensif Total comprehensive income
tahun berjalan yang dapat for the year
diatribusikan kepada : attributable to :
Pemilik entitas induk 13.909.747 - (7.208) 13.902.539 Equity holders of the parent entity
Kepentingan non-pengendali 162.988 - (10.224) 152.764 Non-controlling interest
Laporan Arus Kas Consolidated Statement
Konsolidasian of Cash Flow
Arus Kas dari Kegiatan Operasi Cash Flow from
Operating Activities
Penerimaan bunga dan investasi 39.741.513 32.657 (227) 39.773.943 Interest and investment income
Pendapatan syariah 3.480.352 (5) - 3.480.347 Sharia income
Pendapatan premi 2.126.663 - (2.126.663) - Premium income
Beban klaim (911.759) - 911.759 - Claim expense
Pendapatan jasa asuransi - - 1.857.501 1.857.501 Insurance service income
Beban jasa asuransi - - (1.621.101) (1.621.101) Insurance service expenses
Beban bunga (13.233.659) - 215 (13.233.444) Interest expenses
Pendapatan Operasional lainnya 8.183.383 2.091 38.362 8.223.836 Other operating income
Beban operasional lainnya (23.349.023) - 612.998 (22.736.025) Other operating expenses
Beban non operasional – neto (245.532) - 1.023 (244.509) Non-operating expense-net
Arus Kas sebelum Perubahan dalam Cash Flow before Changes in
Aset dan Liabilitas Operasi 17.516.193 34.743 (326.133) 17.224.803 Operating Assets and Liabilities
Aset lain-lain (20.146.741) (33.047) 326.133 (19.853.655) Other assets
Kas neto yang diperoleh dari Net cash provided by (used in)
Kegiatan Operasi 73.591.840 1.696 - 73.593.536 operating activities
Arus Kas dari Kegiatan Investasi Cash Flow from
Investing Activities
Penerimaan Dividen 1.696 (1.696) - - Interest and investment income
Kas neto yang diperoleh dari Net cash provided by (used in)
Kegiatan Investasi 414.861 (1.696) - 413.165 investing activities
PENURUNAN NETO KAS DECREASE IN CASH
DAN SETARA KAS 59.938.741 - - 59.938.741 AND CASH EQUIVALENTS
406
Page 410
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
53. ASET DAN LIABILITAS YANG DIKUASAI UNTUK 53. ASSETS AND LIABILITIES HELD FOR SALE
DIJUAL
Pada laporan konsolidasian 31 Maret 2026, In the consolidated report as of March 31, 2026, the
kelompok aset dan liabilitas yang diklasifikasikan group of assets and liabilities classified as assets
sebagai aset dan liabilitas dikuasai untuk dijual and liabilities held for sale are highly probable
merupakan transaksi highly probable antara transactions between the company as the parent
perseroan selaku perusahaan induk PT BRI company of PT BRI Manajemen Investasi ("BRI
Manajemen Investasi ("BRI MI") dan PNM selaku MI") and PNM as the parent company of PT PNM
perusahaan induk PT PNM Investment Investment Management ("PNM IM") to PT
Management ("PNM IM") kepada PT Danantara Danantara Asset Management ("DAM").
Asset Management (“DAM”).
Pada tanggal 1 April 2026, Perseroan dengan DAM On 1 April 2026, the Company and DAM entered
telah menandatangani Perjanjian Jual Beli Bersyarat into a Conditional Share Purchase Agreement
("PJBB") dalam rangka rencana pembelian (Perjanjian Jual Beli Bersyarat) in connection with
sebanyak 19.500.000 (sembilan belas juta lima the proposed purchase by DAM of 19,500,000
ratus ribu) saham BRI MI yang dimiliki Perseroan (nineteen million five hundred thousand) shares of
sehingga mengakibatkan pengambilalihan 65,00% BRI MI owned by the Company, which will result in
dari kepemilikan saham BRI MI kepada DAM the acquisition 65.00% of BRI MI's share ownership
dengan nilai transaksi sebesar Rp975.000 to DAM with a transaction value of Rp975,000
Pada tanggal 1 April 2026, PT Permodalan Nasional On 1 April 2026, PT Permodalan Nasional Madani
Madani (PNM) selaku Perusahaan terkendali dari ("PNM"), as the controlled subsidiary of the
Perseroan dengan DAM telah menandatangani Company, entered into a Conditional Sale and
Perjanjian Jual Beli Bersyarat ("PJBB") dalam Purchase Agreement (Perjanjian Jual Beli
rangka rencana pembelian sebanyak 109.999 Bersyarat) ("CSPA") with PT Danantara Asset
(seratus sembilan ribu sembilan ratus sembilan Management ("DAM") in connection with the
puluh sembilan) lembar saham PNM IM yang dimiliki planned purchase of 109,999 (one hundred nine
PNM, sehingga mengakibatkan pengambilalihan thousand nine hundred ninety‑nine) shares of PNM
99,99% dari PNM IM kepada DAM dengan nilai IM owned by PNM, resulting in the acquisition
transaksi sebesar Rp345.000. 99.99% of PNM IM's share ownership to DAM with
a transaction value of Rp345,000
Total aset BRI MI dan PNM IM yang diklasifikasikan Total assets of BRI MI and PNM IM classified into
ke dalam aset yang dikuasai untuk dijual sebesar assets held for sale amounting to 661,098 on March
661.098 pada 31 Maret 2026. Total liabilitas BRI MI 31, 2026. Total liabilities of BRI MI and PNM IM
dan PNM IM yang diklasifikasikan ke dalam liabilitas classified into liabilities held for sale amounting to
yang dikuasai untuk dijual sebesar 163.948 pada 31 163,948 on March 31, 2026. The transaction
Maret 2026. Transaksi dilakukan holding intends to establish an asset management
operasional perseroan untuk menciptakan company that providing optimal added value and
perusahaan aset manajemen yang memberikan nilai broader benefits to all stakeholders.
tambah optimal dan manfaat lebih luas bagi seluruh
stakeholders.
407
Page 411
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
54. PENYELESAIAN LAPORAN KEUANGAN 54. COMPLETION OF THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Manajemen BRI bertanggung jawab atas The management of BRI is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these
konsolidasian ini sesuai dengan Standar Akuntansi consolidated financial statements in accordance
Keuangan di Indonesia, yang diselesaikan dan with Indonesian Financial Accounting Standards,
diotorisasi untuk diterbitkan oleh Direksi BRI pada which were completed and authorized for
tanggal 30 April 2026. issuance by the Board of Directors of BRI on April
30, 2026.
55. INFORMASI KEUANGAN TERSENDIRI ENTITAS 55. PARENT ENTITY'S SEPARATE FINANCIAL
INDUK INFORMATION
Informasi keuangan tersendiri Entitas Induk hanya The Parent Entity's separate financial information
menyajikan informasi laporan posisi keuangan only presents information on the statement of
tanggal 31 Maret 2026 dan laporan laba rugi dan financial position as of March 31, 2026 and the
penghasilan komprehensif lain, laporan perubahan statement of profit or loss and other comprehensive
ekuitas dan laporan arus kas untuk Periode Tiga income, the statement of changes in equity and the
Bulan yang Berakhir pada Tanggal tersebut, dan statement of cash flow for the three-month period
catatan atas investasi pada entitas anak disajikan then ended, and notes on investments in
dengan metode biaya. subsidiaries presented using the cost method.
Laporan keuangan tersendiri Entitas Induk disajikan The Parent Entity's separate financial statements
pada halaman 409 - 418. are presented on pages 409 - 418.
408
Page 412
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
ASET ASSETS
Kas 32.936.128 31.975.034 Cash
Giro pada Bank Indonesia 67.378.246 31.251.995 Current accounts with Bank Indonesia
Giro pada Bank Lain 60.233.649 41.328.655 Current accounts with Other Banks
Cadangan kerugian penurunan nilai (20.817) (10.174) Allowance for impairment losses
60.212.832 41.318.481
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan Lembaga Keuangan Lain 18.107.332 20.080.353 and Other Financial Institutions
Cadangan kerugian penurunan nilai (1.153) (2.258) Allowance for impairment losses
18.106.179 20.078.095
Efek-efek 355.040.596 338.630.556 Securities
Cadangan kerugian penurunan nilai (127.319) (89.420) Allowance for impairment losses
354.913.277 338.541.136
Wesel Ekspor dan Tagihan Lainnya 44.445.397 48.252.083 Export Bills and Other Receivables
Cadangan kerugian penurunan nilai (242.256) (465.498) Allowance for impairment losses
44.203.141 47.786.585
Efek-efek yang Dibeli dengan Janji Securities Purchased
Dijual Kembali 5.723.117 24.452 Under Agreement to Resell
Tagihan Derivatif 1.033.375 1.161.614 Derivative Receivables
Kredit yang Diberikan 1.357.870.594 1.342.673.712 Loans
Cadangan kerugian penurunan nilai (74.281.240) (72.903.722) Allowance for impairment losses
1.283.589.354 1.269.769.990
Tagihan Akseptasi 9.445.402 13.078.567 Acceptance Receivable
Cadangan kerugian penurunan nilai (21.116) (32.226) Allowance for impairment losses
9.424.286 13.046.341
Penyertaan Saham 51.480.208 51.300.972 Investment in Associated Entities
Aset Tetap Premises and Equipment
Biaya perolehan 69.184.684 68.708.433 Cost
Akumulasi penyusutan (24.372.655) (23.342.308) Accumulated Depreciation
Nilai buku - neto 44.812.029 45.366.125 Book value - net
Aset Pajak Tangguhan - neto 5.282.806 5.066.961 Deferred Tax Assets - net
Aset Lain-lain - neto 38.038.638 34.848.078 Other Assets - net
TOTAL ASET 2.017.133.616 1.931.535.859 TOTAL ASSETS
409
Page 413
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 15.543.350 34.822.863 Liabilities Due Immediately
Simpanan Nasabah Deposits from Customer
Giro 454.466.024 450.129.463 Demand Deposits
Tabungan 603.078.098 584.892.761 Saving Deposits
Deposito Berjangka 491.456.171 425.066.471 Time Deposits
Total Simpanan Nasabah 1.549.000.293 1.460.088.695 Total Deposits from Customers
Simpanan dari Bank Lain dan Lembaga Deposits from Other Banks and
Keuangan Lainnya 20.205.757 17.908.511 Financial Institutions
Efek-efek yang Dijual dengan Janji Securities Sold Under Agreement
Dibeli Kembali 23.513.101 27.932.749 To Repurchase
Liabilitas Derivatif 1.495.161 1.101.701 Derivative Payables
Liabilitas Akseptasi 9.445.402 13.078.567 Acceptances Payable
Utang Pajak 2.296.492 1.707.833 Taxes Payable
Surat Berharga yang Diterbitkan 15.668.241 11.596.380 Marketable Securities Issued
Pinjaman yang Diterima 39.946.579 32.122.154 Fund Borrowings
Estimasi Kerugian Komitmen Estimated Losses on Commitments
dan Kontinjensi 1.719.140 1.945.252 and Contingencies
Liabilitas Imbalan Kerja 18.703.673 20.898.263 Liabilities for Employee Benefits
Liabilitas Lain-lain 8.697.104 8.344.137 Other Liabilities
Pinjaman dan Surat Berharga Subordinated Loans and Marketable
Subordinasi 492.739 492.579 Securities
TOTAL LIABILITAS 1.706.727.032 1.632.039.684 TOTAL LIABILITIES
410
Page 414
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp50 Capital stock - par value Rp50
(nilai penuh) per lembar saham (full Rupiah) per share
Modal dasar - 300.000.000.000 lembar Authorized capital - 300,000,000,000
saham (terdiri dari 1 lembar saham shares (consisting of 1
Seri A Dwiwarna dan Series A Dwiwarna Share
299.999.999.999 lembar and 299,999,999,999
saham Seri B) 7.577.950 7.577.950 Series B shares)
Modal ditempatkan dan disetor Issued and fully paid capital
penuh - 151.559.001.604 lembar - 151,559,001,604 shares (consisting
saham (terdiri dari 1 lembar saham of 1 Series A Dwiwarna share
Seri A Dwiwarna dan 151.559.001.603 and 151,559,001,603
lembar saham Seri B) Series B shares)
Tambahan modal disetor 76.339.022 76.339.022 Additional paid-in capital
Revaluation surplus arising from premises
Surplus revaluasi aset tetap - neto 19.855.266 19.855.266 and equipment - net of tax
Selisih kurs karena penjabaran laporan Differences arising from the translation of
keuangan dalam mata uang asing (21.514) 226.074 foreign currency financial statements
Keuntungan (kerugian) yang belum direalisasi
atas efek-efek yang diklasifikasikan sebagai Unrealized gain (loss) on fair value
nilai wajar melalui penghasilan through other comprehensive income
komprehensif lain - bersih (1.161.562) 684.477 securities - net of deferred tax
Cadangan penurunan nilai atas efek-efek Allowance for impairment losses
yang diklasifikasikan sebagai nilai wajar on fair value through other
melalui penghasilan komprehensif lain 81.477 55.173 comprehensive income security
Kerugian pengukuran kembali program Loss on remeasurement of defined
imbalan pasti - neto (947.906) (1.686.054) benefit plan - net of deferred tax
Modal saham diperoleh kembali (saham treasuri) (4.556.050) (4.463.270) Treasury stock
Opsi saham 122.031 121.808 Stock option
Cadangan kompensasi atas saham bonus 925.043 453.231 Provision for bonus shares compensation
Saldo laba Retained earnings
Telah ditentukan penggunaannya 3.022.685 3.022.685 Appropriated
Belum ditentukan penggunaannya 209.170.142 197.309.813 Unappropriated
Total Saldo Laba 212.192.827 200.332.498 Total retained earnings
TOTAL EKUITAS 310.406.584 299.496.175 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 2.017.133.616 1.931.535.859 TOTAL LIABILITIES AND EQUITY
411
Page 415
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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)
Periode Tiga Bulan yang berakhir
pada tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
PENDAPATAN DAN INCOME AND EXPENSES
BEBAN OPERASIONAL FROM OPERATIONS
Pendapatan bunga 39.878.850 39.919.267 Interest income
Beban bunga (10.412.366) (12.374.595) Interest expense
Pendapatan bunga - neto 29.466.484 27.544.672 Total interest income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 5.174.171 5.031.883 Other fees and commissions
Penerimaan kembali aset yang telah Recovery of written-off assets
dihapusbukukan dan klaim asuransi 4.220.432 4.783.487 and insurance claim
Keuntungan transaksi mata uang asing - neto 567.969 735.762 Gain on foreign exchange - net
Keuntungan dari penjualan efek-efek - neto 794.718 539.206 Gain on sale of securities - net
Keuntungan yang belum direalisasi dari Unrealized gain on changes in
perubahan nilai wajar efek-efek - 133.514 fair value on securities
Lain-lain 422.834 1.206.402 Others
Total pendapatan operasional lainnya 11.180.124 12.430.254 Total other operating income
Beban penyisihan kerugian penurunan nilai Provision for allowance for impairment
atas aset keuangan - neto (11.052.200) (11.450.370) losses on financial assets - net
Beban penyisihan estimasi Reversal of allowance for estimated
kerugian komitmen dan losses on commitments and
kontinjensi - neto 214.848 363.053 contingencies - net
Beban Operasional lainnya Other operating expenses
Tenaga kerja dan tunjangan (7.879.068) (7.614.762) Salaries and employee benefits
Umum dan administrasi (5.078.605) (5.005.200) General and administrative
Kerugian yang belum direalisasi dari Unrealized loss on changes in
perubahan nilai wajar efek-efek (66.162) - fair value of securities
Lain-lain (1.914.823) (2.204.413) Others
Total Beban Operasional lainnya (14.938.658) (14.824.375) Total other operating expenses
LABA OPERASIONAL 14.870.598 14.063.234 OPERATING INCOME
BEBAN NON- OPERASIONAL NON-OPERATING EXPENSES
- NETO (70.421) (230.309) INCOME - NET
LABA SEBELUM BEBAN PAJAK 14.800.177 13.832.925 INCOME BEFORE TAX EXPENSE
BEBAN PAJAK (2.939.848) (2.742.409) TAX EXPENSE
LABA BERSIH 11.860.329 11.090.516 NET INCOME
412
Page 416
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026
untuk Periode Tiga Bulan yang berakhir pada and For the Three-Month Period
Tanggal Tersebut 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)
Periode Tiga Bulan yang berakhir
pada tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
Penghasilan komprehensif lainnya: Other comprehensive income:
Akun-akun yang tidak akan direklasifikasi Items not to be reclassified
ke laba rugi to profit or loss
Pengukuran kembali atas program Remeasurement of liabilities
imbalan pasti 911.294 (676.875) for employee benefits
Pajak penghasilan terkait akun-akun yang Income taxes related to items
tidak akan direklasifikasi ke not to be reclassified to
laba rugi (173.146) 128.606 profit or loss
Akun-akun yang akan direklasifikasi ke laba rugi Items to be reclassified to profit or loss
Selisih kurs karena penjabaran Differences arising from the
laporan keuangan dalam translation of foreign currency
mata uang asing (247.588) 153.688 financial statements
Keuntungan yang belum direalisasi Unrealized gain on
atas efek-efek yang diklasifikasikan fair value through other
sebagai nilai wajar melalui penghasilan comprehensive income
komprehensif lain - neto (2.279.838) 621.206 securities - net
Cadangan penurunan nilai atas Allowance for impairment losses
efek-efek yang diklasifikasikan sebagai on fair value through
nilai wajar melalui penghasilan other comprehensive
komprehensif lain 26.304 20.947 income securities
Pajak penghasilan Income taxes
terkait akun-akun yang akan related to items to be
direklasifikasi ke laba rugi 433.799 (36.031) reclassified to profit or loss
Penghasilan Komprehensif Lain Other comprehensive income
Periode Berjalan - Setelah Pajak (1.329.175) 211.541 for the period - after tax
TOTAL PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
PERIODE BERJALAN 10.531.154 11.302.057 FOR THE PERIOD
LABA PERIODE BERJALAN PER SAHAM EARNINGS PER SHARE
Dasar (dalam Rupiah penuh) 79 74 Basic (full Rupiah)
Dilusian (dalam Rupiah penuh) 79 74 Diluted (full Rupiah)
413
Page 417
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 untuk As of March 31, 2026 and
Periode Tiga Bulan yang Berakhir pada Tanggal-Tanggal Tersebut for the Three-Month Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY
Keuntungan
(Kerugian)
yang belum
direalisasi
Cadangan Efek-efek
penurunan yang diukur
nilai Efek-efek Selisih kurs pada nilai
yang diukur karena wajar melalui Kerugian
pada nilai penjabaran penghasilan pengukuran
wajar melalui laporan komprehensif kembali Surplus
penghasilan keuangan lain - neto/ program revaluasi
komprehensif lain/ dalam mata Unrealized imbalan pasti - aset tetap -
Allowance for uang asing/ gain (loss) on setelah pajak Cadangan setelah pajak
Modal impairment Differences fair value tangguhan/ kompensasi terkait/
ditempatkan losses on fair arising from through other loss on saham dan opsi Revaluation Saldo laba/ Retained earnings
dan value through the translation comprehensive remeasurement saham/ surplus
disetor penuh/ Tambahan other of foreign income of defined Saham Provision for arising from Telah Belum Total
Issued and modal disetor/ comprehensive currency securities - benefit plan- treasuri/ bonus share premises and ditentukan ditentukan ekuitas/
fully paid Additional income financial net of net of Treasury compensation equipment- penggunaannya/ penggunaannya/ Total
capital paid-in capital securities statements deferred tax deferred tax stock and stock option net of tax Appropriated Unappropriated equity
Saldo pada tanggal Balance as of
31 Desember 2024 7.577.950 76.273.050 55.173 (206.054) (2.319.628) (220.051) (4.349.007) 765.435 19.846.113 3.022.685 198.927.282 299.372.948 December 31, 2024
Laba periode berjalan - - - - - - - - - - 11.090.516 11.090.516 Income for the period
Penghasilan komprehensif Other comprehensive
lainnya - - 20.945 153.688 585.177 (548.269) - - - - - 211.541 lncome
Total penghasilan komprehensif Total other comprehensive income
untuk periode berjalan - - 20.945 153.688 585.177 (548.269) - - 11.090.516 11.302.057 for the period
Pembagian laba Distribution of net income
- Dividend on net income
- dividen atas laba tahun 2024 - - - - - - - - - - (31.396.876) (31.396.876) for the year 2024
Opsi saham - - - - - - - 9.274 - - - 9.274 Stock option
Saham bonus - 11.143 - - - - 22.104 (32.055) - - - 1.192 Bonus shares
Saldo pada tanggal Balance as of
31 Maret 2025 7.577.950 76.284.193 76.118 (52.366) (1.734.451) (768.320) (4.326.903) 742.654 19.846.113 3.022.685 178.620.922 279.288.595 March 31, 2025
414
Page 418
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 untuk As of March 31, 2026 and
Periode Tiga Bulan yang Berakhir pada Tanggal-Tanggal Tersebut for the Three-Month Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK (lanjutan) STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY (continued)
Keuntungan
(Kerugian)
yang belum
direalisasi
Cadangan Efek-efek
penurunan yang diukur
nilai Efek-efek Selisih kurs pada nilai Keuntungan
yang diukur karena wajar melalui (Kerugian)
pada nilai penjabaran penghasilan pengukuran
wajar melalui laporan komprehensif kembali Surplus
penghasilan keuangan lain – bersih/ program revaluasi
komprehensif lain/ dalam mata Unrealized imbalan pasti - aset tetap -
Allowance for uang asing/ gain (loss) on setelah pajak Cadangan setelah pajak
Modal impairment Differences fair value tangguhan/ kompensasi terkait/
ditempatkan losses on fair arising from through other Gain (loss) on saham dan opsi Revalution Saldo laba/ Retained earnings
dan value through the translation comprehensive remeasurement saham kepada surplus Total
disetor penuh/ Tambahan other of foreign income of defined Saham pekerja/ arising from Telah Belum ekuitas
Issued and modal disetor/ comprehensive currency securities - benefit plan- treasuri/ Provision for premises and ditentukan ditentukan pemilik
fully paid Additional income financial net of net of Treasury bonus share equipment- penggunaannya/ penggunaannya/ entitas induk/
capital paid-in capital securities statements deferred tax deferred tax stock compensation net of tax Appropriated Unappropriated Total equity
Saldo pada tanggal Balance as of
31 Desember 2025 7.577.950 76.339.022 55.173 226.074 684.477 (1.686.054) (4.463.270) 575.039 19.855.266 3.022.685 197.309.813 299.496.175 December 31, 2025
Laba periode berjalan - - - - - - - - - - 11.860.329 11.860.329 Income for the period
Penghasilan komprehensif Other comprehensive
lainnya - - 26.304 (247.588) (1.846.039) 738.148 - - - - - (1.329.175) lncome
Total penghasilan komprehensif Total other comprehensive income
untuk periode berjalan - - 26.304 (247.588) (1.846.039) 738.148 - - - - 11.860.329 10.531.154 for the period
Pembagian laba Distribution of net income
Opsi saham - - - - - - - 223 - - - 223 Stock option
Saham bonus - - - - - - - 471.812 - - - 471.812 Bonus shares
Saham treasuri - - - - - - (92,780) - - - - (92,780) Treasury stock
Saldo pada tanggal Balance as of
31 Maret 2026 7.577.950 76.339.022 81.477 (21.514) (1.161.562) (947.906) (4.556.050) 1.047.074 19.855.266 3.022.685 209.170.142 310.406.584 March 31, 2026
415
Page 419
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026 and
untuk Periode Tiga Bulan yang berakhir pada For the Three-Months Period Then Ended
Tanggal-tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENT OF CASH FLOWS - PARENT ENTITY
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
ARUS KAS DARI KEGIATAN CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga 36.584.213 33.866.806 Interest received
Pembayaran bunga (10.024.056) (11.923.968) Interest paid
Penerimaan kembali aset yang telah
dihapusbukukan 4.220.432 4.783.487 Recovery of written-off assets
Pendapatan operasional lainnya 6.974.930 7.560.063 Other operating income
Beban operasional lainnya 2.647.591 (27.547.295) Other operating expense
Beban non-operasional - neto (73.706) (238.264) Non operating expenses - net
Pembayaran pajak penghasilan badan
dan tagihan pajak (1.256.170) (2.913.205) Payment of corporate income tax
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas operasi 39.073.234 3.587.624 operating assets and liabilities
Perubahan dalam aset dan liabilitas operasi: Changes in operating assets and liabilities:
(Kenaikan) penurunan aset operasi: (Increase) decrease in operating assets:
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain (954.456) (911.697) and other Financial Institutions
Efek-efek yang diukur pada nilai Securities at fair value
wajar melalui laporan laba rugi (8.072.093) (5.984.001) through profit or loss
Wesel ekspor dan tagihan lainnya 3.806.686 (12.010.975) Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali (5.698.665) 6.787.511 agreement to resell
Kredit yang diberikan (24.933.282) (20.693.783) Loans
Aset lain-lain 18.506.448 (20.594.280) Other assets
Kenaikan (Penurunan) Increase (Decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (39.772.780) 28.968.401 Liabilities due immediately
Simpanan: Deposits:
Giro 4.336.561 17.340.115 Demand deposits
Tabungan 18.185.337 (1.101.314) Saving deposits
Deposito berjangka 66.389.700 39.958.304 Time deposits
Simpanan dari bank lain dan lembaga Deposits from other banks and
keuangan lainnya 2.297.246 (3.885.014) financial institutions
Efek-efek yang dijual dengan janji Securities sold under agreement
dibeli kembali (4.419.648) 39.133.577 to repurchase
Liabilitas lain-lain 4.221.926 3.782.598 Other liabilities
Kas neto yang diperoleh dari Net cash provided by
kegiatan operasi 72.966.214 74.377.066 operating activities
416
Page 420
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026 and
untuk Periode Tiga Bulan yang berakhir pada For the Three-Months Period Then Ended
Tanggal-tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS - ENTITAS INDUK (lanjutan) STATEMENT OF CASH FLOWS - PARENT ENTITY
(continued)
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap (569.084) (951.888) Acquisition of premises and equipment
Proceeds from sale of premises
Hasil penjualan aset tetap 3.285 7.955 and equipment
Kenaikan efek-efek yang diklasifikasikan
sebagai nilai wajar melalui Increase in fair value through other
penghasilan komprehensif lain comprehensive income and
dan biaya perolehan diamortisasi (7.594.515) 5.671.982 amortized cost securities
Kas neto yang diperoleh dari Net cash provided by(used in)
(digunakan untuk) kegiatan investasi (8.160.314) 4.728.049 investing activities
ARUS KAS DARI KEGIATAN CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan pinjaman yang diterima 7.824.307 2.710.738 Proceed from fund borrowing
Saham yang dibeli kembali (488.373) - Treasury stock
Pembagian laba untuk dividen (20.632.255) (20.337.632) Distribution of income for dividend
Penerimaan atas surat berharga yang Proceeds of marketable securities
diterbitkan 4.991.748 81.272 issued
Pembayaran atas surat berharga yang Payments of matured marketable
jatuh tempo (925.330) (1.842.665) securities issued
Kas neto yang digunakan untuk Net cash used in
kegiatan pendanaan (9.229.903) (19.388.287) financing activities
PENURUNAN NETO KAS DECREASE IN CASH
DAN SETARA KAS 55.575.997 59.716.828 AND CASH EQUIVALENTS
EFFECT OF EXCHANGE
PENGARUH PERUBAHAN KURS 15.238 46.810 RATE CHANGES ON
MATA UANG ASING FOREIGN CURRENCIES
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AWAL PERIODE 128.478.356 201.690.286 THE BEGINNING OF THE PERIOD
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AKHIR PERIODE 184.069.591 261.453.924 THE END OF THE PERIOD
417
Page 421
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan As of March 31, 2026 and
untuk Periode Tiga Bulan yang berakhir pada For the Three-Months Period Then Ended
Tanggal-tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS - ENTITAS INDUK (lanjutan) STATEMENT OF CASH FLOWS - PARENT ENTITY
(continued)
Periode Tiga Bulan yang berakhir
pada Tanggal 31 Maret/ For the
Three-Month period ended March 31,
2026 2025
Kas dan Setara Kas Cash and cash equivalents at
akhir periode terdiri dari: the end of the period consist of:
Kas 32.936.128 32.080.568 Cash
Giro pada Bank Indonesia 67.378.246 79.059.470 Current accounts with Bank Indonesia
Giro pada bank lain 60.233.649 47.057.971 Current accounts with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain - jangka waktu jatuh tempo other financial institutions - maturing
tiga bulan atau kurang sejak within three months or less since
tanggal perolehan 15.419.781 94.561.915 the acquisition date
Sertifikat Bank Indonesia Bank Indonesia Certificates
jangka waktu jatuh tempo maturing within
tiga bulan atau kurang sejak three months or less since
tanggal perolehan 8.101.787 8.694.000 the acquisition date
Total Kas dan Setara Kas 184.069.591 261.453.924 Total Cash and Cash Equivalent
PENYERTAAN SAHAM PADA ENTITAS ANAK INVESTMENTS IN SUBSIDIARIES
Informasi mengenai entitas anak yang dimiliki BRI Information related to subsidiaries owned by BRI is
diungkapkan pada Catatan 1f atas laporan keuangan disclosed in Note 1f to the consolidated financial
konsolidasian. statements.
Pada tanggal-tanggal 31 Maret 2026 dan As of March 31, 2026 and December 31, 2025, the
31 Desember 2025, entitas induk memiliki penyertaan parent entity has investment in subsidiaries as follows:
saham pada entitas anak yang disajikan dengan metode
biaya sebagai berikut:
31 Maret 2026/ 31 Desember 2025/
March 31, 2026 December 31, 2025
Persentase Persentase
Kepemilikan/ Kepemilikan/
Harga Perolehan/ Percentage of Harga Perolehan/ Percentage of
Acquisition cost ownership Acquisition cost ownership
PT Bank Raya Indonesia Tbk 5.448.979 86,85% 5.448.979 86,85% PT Bank Raya Indonesia Tbk
BRI Global Financial Services Co. Ltd. 2.289 100,00 2.289 100,00 BRI Global Financial Services Co. Ltd.
PT Asuransi BRI Life 1.626.643 51,00 1.626.643 51,00 PT Asuransi BRI Life
PT BRI Multifinance Indonesia 1.055.003 99,88 1.055.003 99,88 PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas 513.888 67,00 513.888 67,00 PT BRI Danareksa Sekuritas
PT BRI Ventura Investama 2.148.090 99,97 2.148.090 99,97 PT BRI Ventura Investama
PT BRI Asuransi Indonesia 1.041.000 90,00 1.041.000 90,00 PT BRI Asuransi Indonesia
PT Pegadaian 25.326.438 99,99 25.326.438 99,99 PT Pegadaian
PT Permodalan Nasional Madani 6.073.819 99,99 6.073.819 99,99 PT Permodalan Nasional Madani
PT BRI Manajemen Investasi (BRI-MI) 458.433 65,00 458.433 65,00 PT BRI Manajemen Investasi (BRI-MI)
418
Names mentioned 210 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Indonesia
p.4 ×21
unresolved
org
Bank Indonesia Giro
p.4
unresolved
org
Bank Giro
p.15
unresolved
org
Bank Indonesia Certificates
p.15
unresolved
org
Government of the Republic of Indonesia
p.16 ×3
unresolved
person
Notary Muhani Salim
p.16 ×2
unresolved
org
Menteri Kehakiman
p.16 ×2
unresolved
org
Minister of Justice
p.16 ×2
unresolved
person
Notary Imas Imas Fatimah
p.16
unresolved
person
Fatimah
p.16 ×2
unresolved
person
Notary Imas Fatimah
p.16
unresolved
org
Minister of Justice and Human Modal
p.16
unresolved
org
Bank Indonesia’s Decision Letter
p.16
unresolved
org
Bank Umum Devisa
p.16
unresolved
person
Notary Fathiah Helmi
p.17 ×7
unresolved
org
Pengawas
p.17
unresolved
org
Bapepam-LK
p.17 ×24
unresolved
org
Financial Services Authority
p.17 ×8
unresolved
org
Minister of Law and Human
p.17
unresolved
org
Menteri Hukum dan Hak Asasi
p.17 ×13
unresolved
org
Menteri Hukum Republik
p.17
unresolved
org
Ministry of Law Indonesia
p.17
unresolved
org
Menteri Keuangan dan BRI
p.18
unresolved
org
Minister of Finance
p.18 ×2
unresolved
org
Minister of Finance Keuangan
p.18
unresolved
org
Menteri Keuangan
p.18
unresolved
org
Menteri Badan Usaha Milik
p.19 ×2
unresolved
org
Minister of State-Owned Enterprises
p.19
unresolved
org
Indonesia Stock Exchange
p.19 ×3
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.20 ×3
unresolved
org
Kementerian
p.20 ×2
unresolved
org
Ministry of Law and Human Rights
p.20 ×6
unresolved
org
Raya Indonesia Tbk
p.30 ×2
unresolved
org
BRI Global Financial BRI Global Financial Services Co. Ltd.
p.30
unresolved
org
Services Co. Ltd
p.30
unresolved
org
PT Asuransi BRI Kong
p.30
unresolved
org
PT Asuransi BRI Life
p.30 ×24
unresolved
org
PT BRI
p.30 ×9
unresolved
org
PT BRI Multifinance Indonesia
p.30 ×20
unresolved
org
PT BRI Danareksa
p.30 ×5
unresolved
org
PT BRI Ventura Sekuritas
p.30
unresolved
org
PT BRI Ventura Investama
p.30 ×11
unresolved
org
PT BRI Asuransi Indonesia
p.30 ×14
unresolved
org
PT BRI Manajemen Investasi. Manajemen Investasi.
p.30
unresolved
org
BRI Global Financial Services Co.,Ltd
p.33
unresolved
org
PT Asuransi BRI Life Life Insurance
p.33
unresolved
org
PT BRI Multifinance Indonesia Financing
p.33
unresolved
org
PT BRI Ventura Investama Venture Capital
p.33
unresolved
org
PT BRI Danareksa Sekuritas
p.33 ×7
unresolved
org
PT BRI Danareksa Sekuritas Securities
p.33
unresolved
org
PT BRI Asuransi Indonesia General Insurance
p.33
unresolved
org
PT Pegadaian Financing
p.33
unresolved
org
PT BRI Manajemen Investasi
p.33
unresolved
org
PT BRI Manajemen Investasi Investment
p.33
unresolved
org
Bank Agroniaga Tbk
p.34 ×3
unresolved
org
Bank Agro
p.34 ×14
unresolved
org
Bank Agro’s
p.34 ×4
unresolved
person
Rusnaldy
p.34 ×2
unresolved
org
Bank Agro Bank Agro
p.35
unresolved
org
Bank Agroniaga Agroniaga Tbk
p.35 ×2
unresolved
org
Bank Rakyat Indonesia Indonesia Agroniaga Tbk
p.35 ×4
unresolved
org
Agroniaga Tbk
p.35 ×3
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.36 ×7
unresolved
org
Minister of Law and Human Rights Hukum dan Hak Asasi Manusia Republik
p.36
unresolved
org
PT Bank Rakyat Pemberitahuan Perubahan Anggaran Dasar
p.36
unresolved
org
Indonesia Agroniaga Tbk
p.36 ×2
unresolved
org
Bank Rakyat Indonesia Agroniaga Tbk
p.36 ×11
unresolved
person
Faisal
p.37 ×6
unresolved
org
Minister of Law
p.37 ×6
unresolved
org
Rakyat Indonesia Agroniaga Tbk
p.37 ×3
unresolved
org
Minister of Law and Human Rights
p.38 ×12
unresolved
org
PT Bank Rakyat Indonesia Agroniaga Pemberitahuan Perubahan Anggaran
p.38
unresolved
person
Notary M. Nova Faisal
p.39 ×15
unresolved
org
Minister of Law Hukum dan Hak Asasi Manusia Republik
p.39
unresolved
org
Bank Rakyat Indonesia Agroniaga Indonesia Agroniaga Tbk
p.39 ×2
unresolved
org
Bank Raya's Anggaran Dasar Bank Raya
p.41
unresolved
org
Indonesia Tbk
p.41 ×2
unresolved
org
Bank Raya's
p.41 ×5
unresolved
org
Bank Raya's Articles
p.42 ×4
unresolved
org
Ministry of Law and Human
p.42 ×2
unresolved
org
Bank Indonesia Agroniaga Tbk
p.42 ×2
unresolved
org
Raya Indonesia Tbk Meeting Decision Statement Faisal
p.43
unresolved
org
Minister of Law and Human Rights AHU-
p.43
unresolved
org
PT Bank Raya Indonesia Tbk Meeting Faisal
p.43
unresolved
org
Menteri Hukum Republik Indonesia
p.43 ×2
unresolved
org
BRI Global Financial Services Co. Ltd.
p.44 ×4
unresolved
org
BRIngin Remittance Co. Ltd
p.44
unresolved
org
Hong Kong’s Remittance Co. Ltd.
p.44
unresolved
org
BRIngin Remittance Company Limited
p.44 ×3
unresolved
org
BRI Remittance Remittance Company Limited
p.44
unresolved
org
BRI Remittance Limited
p.44
unresolved
org
BRI Global Financial Services Company Company Limited
p.44
unresolved
org
PT Asuransi Jiwa Bringin Jiwa
p.45 ×2
unresolved
org
PT Asuransi Jiwa Bringin
p.45
unresolved
org
PT Asuransi Jiwa Bringin Jiwa Sejahtera
p.45 ×3
unresolved
org
Yayasan Kesejahteraan Pekerja BRI.
p.45 ×5
unresolved
person
Dahlia
p.46
unresolved
person
Notary Dahlia
p.46
unresolved
org
Ministry of Law
p.46 ×3
unresolved
org
Menteri
p.46 ×9
unresolved
org
Financial Services Pte. Ltd. FWD Financial Services Pte. Ltd.
p.46
unresolved
org
Minister of Law Indonesia
p.47
unresolved
org
PT Asuransi BRI Life No. AHU.
p.47 ×2
unresolved
org
FWD FWD Financial Services Pte. Ltd.
p.47
unresolved
org
Management Holdings Limited
p.47 ×6
unresolved
org
Ministry of Law and Human Republik Indonesia
p.48
unresolved
org
FWD Management Holdings Limited
p.48 ×2
unresolved
org
PT Asuransi BRI Life. Anggaran Dasar
p.48
unresolved
org
PT Asuransi BRI
p.48 ×3
unresolved
org
Minister of Menteri
p.49
unresolved
org
Minister of Finance Decision
p.49
unresolved
org
PT BTMU-BRI Finance
p.50 ×3
unresolved
person
Gunamanta
p.50
unresolved
org
PT BTMU-BRI
p.50 ×3
unresolved
org
PT Sanwa-BRI
p.50
unresolved
org
PT Sanwa-BRI Finance
p.50
unresolved
org
PT UFJ-BRI Finance
p.50 ×2
unresolved
org
PT BRI Multifinance Indonesia Multifinance Indonesia
p.51
unresolved
person
Notary Gede Buda Gunamanta
p.51 ×2
unresolved
org
PT BRI Multifinance
p.51 ×2
unresolved
person
Supratno
p.51
unresolved
org
Menteri Hukum dan Hak
p.51 ×2
unresolved
person
Notary Jose Dima Satria
p.52 ×11
unresolved
person
Notary Arry Supratno
p.52 ×5
unresolved
org
Minister of Law and Human Rights Republic
p.52
unresolved
org
PT BRI Multifinance Indonesia No. AHU-
p.52
unresolved
org
PT Sarana Nusa Tenggara
p.53 ×2
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura Timur Ventura
p.53
unresolved
org
PT Bahana Artha
p.53
unresolved
org
PT Bahana Artha Ventura
p.53
unresolved
person
Ratam
p.53 ×2
unresolved
org
PT BRI Ventura
p.53
unresolved
person
Tomasowa
p.53
unresolved
org
PT Sarana
p.53
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura
p.53 ×2
unresolved
org
Ministry of Laws and Human Rights
p.53
unresolved
person
Notary Ashoya Ratam
· Notaris
p.54 ×6
unresolved
org
Minister of Hak Asasi Manusia Republik Indonesia
p.54
unresolved
person
Notary Titik Krisna Murti Wikaningsih Hastuti
p.54 ×4
unresolved
org
Minister of Republik Indonesia No. AHU
p.54
unresolved
person
Masjuki
p.55
unresolved
person
Notarial Deed Notaris Imas Fatimah
p.56 ×2
unresolved
org
Minister of Law and Human Manusia Republik Indonesia
p.56
unresolved
person
Fifidiana
p.56 ×2
unresolved
org
PT Danareksa Sekuritas
p.56
unresolved
org
PT BRI Danareksa Sekuritas. This
p.56
unresolved
org
Minister
p.57
unresolved
org
Kementerian Hukum dan Hak
p.57
unresolved
org
Minister of Law and Human Hukum dan Hak Asasi Manusia Republik
p.57
unresolved
org
Pengawas Pasar
p.58
unresolved
org
PT Asuransi Bringin Sejahtera
p.58
unresolved
org
PT Asuransi Bringin Sejahtera Artamakmur
p.58 ×3
unresolved
person
Dina Chozie
p.58 ×2
unresolved
org
Yayasan Kesejahteraan Pekerja
p.58
unresolved
person
Hj. Zun Nur Ain Fauzia
p.59 ×4
unresolved
org
PT BRI Asuransi Indonesia's Articles
p.59
unresolved
org
Ministry of Law and Human Rights dan Hak Asasi Manusia Republik Indonesia
p.59
unresolved
org
PT. BRI Asuransi
p.59
unresolved
org
Ministry of Finance
p.60
unresolved
org
PT BRI Asuransi Asuransi Indonesia.
p.60
unresolved
org
Minister of Keuangan
p.60
unresolved
org
PT BRI Manajemen
p.66 ×2
unresolved
person
Leolin Jayayanti
· Notaris
p.66 ×2
unresolved
org
Minister of Republik Indonesia
p.66
unresolved
org
PT BRI Manajemen Investasi AH.
p.66
unresolved
org
Pengaturan
p.272
unresolved
org
Pengaturan Badan Usaha Milik Negara Republik
p.272
unresolved
person
Akta Notaris Fathiah Helmi
· Notaris
p.281 ×14
unresolved
org
Minister of State-Negara
p.284
unresolved
org
Menteri BUMN
p.284
unresolved
org
PT Asuransi BRI Life BRI Life
p.284
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
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