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ANNUAL REPORT 2025 Indonesian Cultural Heritage Kain Tradisional
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2 China Construction Bank Indonesia Annual Report 2025
TABLE OF CONTENT
I. OPENING 5 I. OPENING 5
II BUSINESS AND FUNCTIONAL REVIEW 45 Key Highlights 6
Key Performance 8
III FINANCIAL REVIEW 111
Vision, Mission, Core Beliefs, Core Values 10
IV CORPORATE GOVERNANCE 139 Overview of CCB Indonesia 11
V CORPORATE INFORMATION 239 Company Profile 14
Shareholders' Information 16
VI FINANCIAL STATEMENT 283 - Company Group Structure, Subsidiaries and
Associated Entities
- Capital and Risk Management – Parent Entity
Shares Highlights 25
Financial Highlights 28
Significant Events 30
Awards 34
Strategic Policy 35
Report of Board of Commissioners 36
Report of Board of Directors 40
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China Construction Bank Indonesia Annual Report 2025 3
II BUSINESS AND FUNCTIONAL REVIEW 45 V CORPORATE INFORMATION 239
Loan 46 Organizational Structure 240
Treasury, FI, Trade Finance and International 50 Board of Commissioners Profile 242
Banking Board of Directors Profile 246
Human Capital 54 Committees 254
Information Technology 57 Executive Officers 270
Risk Management 58 Product, Services and Rate Information 272
Offices Network 276
III FINANCIAL REVIEW 111
Management Discussion and Analysis 112 VI FINANCIAL STATEMENT 283
Responsibility for Financial Reporting 284
IV CORPORATE GOVERNANCE 139 Appendix
Audited Financial Report for 2025 fiscal year
Corporate Social & Environmental Responsibility 140
(''Sustainability Report'')
Corporate Governance 158
• BOD Statement Letter concerning ICoFR 206
Committees Report 235
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Opening
01
Songket
Palembang
Songket Palembang inheri�ng the glorious spirit of Sriwijaya
Kingdom, woven from silk and gold thread that symbolizes eternal
prosperity and majesty. More than just a tex�le, this songket
represents a hope of a brilliant future and a legacy of beauty that
remains �meless.
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6 China Construction Bank Indonesia Annual Report 2025
OPENING
KEY HIGHLIGHTS
350
CAGR 40%
300
250
Achievement of the Bank‘s net profit with
Compound Annual Growth Rate (CAGR),
2021-2025 of 40%, and Growth of 2.22% in 2025. 200
150
100
CCB Indonesia obtained idAAA rating (the highest
rating) from rating agency PT Pefindo for 6 (six)
consecutive years. 50
0
2021 2022 2023 2024 2025
IMPROVED ASSET
QUALITY
STRONG LOAN (NPL BRUTO)
AND FUNDING LOAN TOTAL FUNDING
GROWTH GROWTH
12.5%
GROWTH
22.7% 1.5%
vs 2.1% in 2024
y-o-y y-o-y
CONTROLLED COST
GROWTH AND
IMPROVED IMPROVED IN
PROFITABILITY EFFICIENCY
AND REVENUE PROFIT AFTER TAX
EFFICIENCY GROWTH GROWTH CIR 56.4%
2.7% 2.2% BOPO 83.2%
y-o-y y-o-y
STRONG AND
MORE OPTIMAL
IMPROVED LIQUIDITY STRONGER/HIGHER
ASSET QUALITY CAPITAL
AND TOTAL ASSET LCR 159%
SOLID
GROWTH
NSFR 116% CAR 29.5%
LIQUIDITY AND
CAPITAL 13.6% * Above the minimum
threshold 100%
y-o-y
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China Construction Bank Indonesia Annual Report 2025 7
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KEY HIGHLIGHTS
• Loan growth by IDR 2.9 trillion or 12.5% y-o-y which was mostly from Corporate segments.
STRONG LOAN AND • lmproved Asset Quality with lower Gross NPL ratio from 2.1% (Dec'24) to 1.5% (Dec'25).
FUNDING GROWTH • Total Funding growth by IDR 5.3 trillion or 22.7% y-o-y with CASA ratio growth of 2.06% y-o-y (CASA ratio 2024:
22.15% and CASA ratio 2025: 24.21%)
IMPROVED • Revenue increased by 2.7% y-o-y which was mostly contributed by business volume growth.
PROFITABILITY AND • lower ECL Impairment by 35.6% y-o-y, Supported by improved asset management quality
• Profit after tax / PAT growth by 2.2% y-o-y, contributed from the business growth and improvement in
EFFICIENCY profitability.
• Total Asset increased by IDR 4.5 trillion or 13.5% y-o-y.
• Strong and optimal liquidity with sufficient of LCR 159.2% and NSFR 116.3% which are still above the minimum
SOLID LIQUIDITY regulatory threshold of 100%.
AND CAPITAL • Strong Capital with CAR 29.5% (Dec'25).
• Bank's equity increased from IDR 6.8 trillion, up by IDR 304 billion or 4.5% y-o-y to IDR 7.1 trillion as of December
2025.
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8 China Construction Bank Indonesia Annual Report 2025
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KEY PERFORMANCE
With the support of stakeholders, CCB Indonesia continues to show good
performance, as well as continues to provide higher quality banking services
through electronic banking, and 71 offices spread across Indonesia.
350
in billion IDR Profit After Tax
CAGR 40%
300
250 2.2%
Growth 2025
200
150
Total Assets
40%
in billion IDR CAGR 10%
40.000
100
Compound Annual
13.5%
35.000
50
Growth Rate (CAGR)
2021-2025 30.000
Growth 2025
0
25.000
2021 2022 2023 2024 2025
20.000
Loan
15.000
10%
CAGR 18% 10.000 Compound Annual
25.000
in billion IDR
Growth Rate (CAGR)
5.000 2021-2025
20.000
12.5% 0
Growth 2025 2021 2022 2023 2024 2025
15.000
Third Party Fund
18%
10.000
in billion IDR
30.000
CAGR 10%
Compound Annual
5.000 Growth Rate (CAGR) 22.7%
2021-2025 25.000
Growth 2025
0 20.000
2021 2022 2023 2024 2025
15.000
Equity 10.000
10%
Compound Annual
Growth Rate (CAGR)
CAGR 4% 5.000
2021-2025
in billion IDR
7.200
4.5%
0
7.000 2021 2022 2023 2024 2025
Growth 2025
6.800
6.600
6.400
4%
6.200
6.000
Compound Annual
5.800 Growth Rate (CAGR)
5.600
2021-2025
5.400
2021 2022 2023 2024 2025
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China Construction Bank Indonesia Annual Report 2025 9
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10 China Construction Bank Indonesia Annual Report 2025
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VISION, MISSION, CORE BELIEFS, CORE VALUES
VISION 4. Sustainable improvement
We believe that in this life we will never reach perfection,
Become an international bank and has the ability to multiply value therefore we desire to always strive for perfection; there is
through innovation capabilities. always a better way.
5. Human capital
MISSION We believe that human capital is a determinant of our ability
to deliver sustainable financial performance; therefore we aim
Provide better products and services for customers, create higher to attract, retain, motivate and effectively utilize the quality
value for shareholders, build broader career path for associates, and personnel we can find.
implementing social and environmental responsibility as a good
corporate citizen. 6. Commitment
We believe that the commitment to build a harmony of economic,
social and environmental interests will maintain sustainable
CORE BELIEFS economic growth, therefore we desire to succeed in developing
a green environment.
1. Strong financial base
We believe that a strong financial base will determine the
competitiveness of our bank. Therefore, we aim to deliver CORE VALUES
outstanding sustainable financial performance by building a
customer network, productive processes and cost-effectiveness, 1. Integrity
superior human capital. Ability and commitment to realize what has been agreed
2. Ability to provide complex service and with speed 2. Trust
We believe that the ability to provide complex and fast services Relationships are based on trust in each other
can win customers' choices. Therefore, we desire to design and
implement complex and fast service processes for customers. 3. Speed
Speed in providing service
3. Strong partnerships
We believe that the partnership is a multiplier of the value 4. Competence
received by the customer; therefore, we intend to build Competence is the main differentiator between success and
comprehensive partnerships between our bank and suppliers failure in any field
and business partners, partnerships between employees and
managers, partnerships between functions within our
organization.
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China Construction Bank Indonesia Annual Report 2025 11
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OVERVIEW OF CCB INDONESIA
11 BRIEF HISTORY OF PT Bank China Construction Bank Indonesia Tbk (“CCB Indonesia”) is a Commercial Foreign
CCB INDONESIA Exchange Bank listed in the Indonesian Stock Exchange (IDX), and was the result of a merger
12 BUSINESS LINE between PT Bank Windu Kentjana International Tbk (“Bank Windu”) and PT Bank Antardaerah
♦ Business Activities on the (“Bank Anda”) on 30 November 2016, which has a network consisting of 71 offices spread out
Basis of the Articles of in cities across Indonesia such as Jakarta, Bandung, Semarang, Yogyakarta, Surabaya, Denpasar
Association and are Bali, Mataram Lombok, Palembang, Bandar Lampung, Batam, Pekanbaru, Pontianak, Makassar
Conducted and Pangkal Pinang.
♦ Business Activities
According to the Articles of Accelerating business development in the corporate banking segment, along with the retail
Association segment, namely commercial banking and small and medium scale enterprises (SMEs), as
well as consumer banking, taking into account the harmony of economic, social and
environmental interests.
BRIEF HISTORY OF CCB INDONESIA
Merger between Bank Windu with the fully controlled subsidiary Bank Anda has been approved
by Financial Services Authority (OJK) No. S-400 / PB.12 / 2016 dated 30 November 2016, as
well as the Admission of Merger Notification of Minister of Law and Human Rights No. AHU-
AH.01.10-0003777 dated 30 November 2016.
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12 China Construction Bank Indonesia Annual Report 2025
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OVERVIEW OF CCB INDONESIA
Thus, merger between Bank Windu and Bank Anda has been BUSINESS LINE
effectively implemented as of 30 November 2016.
Business Activities on the Basis of the Articles of
Bank Windu as surviving company was renamed into "PT Bank
Association and Are Conducted
China Construction Bank Indonesia Tbk" or shortened as "CCB
Indonesia" which had been registered by the Decision of Minister Based on Article 3 of the Company's Articles of Association, the
of Law R.I. No. AHU-0003776.AH.01.10.Tahun 2016 dated 30 November scope of CCB Indonesia's activities is to conduct business in the
2016 and has been approved by Financial Services Authority No.S- banking sector in accordance with the applicable laws and regulations.
441/PBI.12/2016 dated 28 November 2016 in accordance with copy Information on business activities based on the Articles of Association.
of the corresponding decision of the Board of Commissioners of The scope of CCB Indonesia's activities includes:
Financial Services Authority No. 17/KDK.03/2016 dated 27 November
2016 regarding the confirmation of the use of business license of Business Activities According to the Articles of Association
PT Bank Windu Kentjana International Tbk into PT Bank China
Construction Bank Indonesia Tbk. Main Business Activities
• Raising funds from the community in the form of current
Background for change of Company’s name is related to the entry account, time deposits, certificates of deposit, savings and/or
of new controlling shareholder China Construction Bank Corporation other equivalent forms;
("CCB") into the Company, which currently holds 60% (sixty percent) • Granting medium, long or short term-loans and other types
of the shares of the Company. that are prevalent in the banking world;
• Promissory note issuance;
Previously, PT Bank Windu Kentjana International Tbk ("Bank Windu") • Purchasing, selling, or guaranteeing at own risk or for the benefit
was also a merged bank between PT Bank Multicor Tbk and PT and at the behest of the customer:
Bank Windu Kentjana (BWK) on 8 January 2008. The merger is legally - Bills including bills received by banks whose validity period
incorporated in the Merger Deed No.171 dated 28 November 2007 is no longer than the usual practice in trading these letters;
which was approved by the Minister of Justice and Human Rights - Promissory notes and commercial paper - other, whose
No.AHU-00982.AH.01.02 on 8 January 2008. validity period is no longer than the usual practice in trading
such documents;
PT Bank Windu Kentjana (BWK) was originally founded on May 26, - State treasury papers and government guarantees;
1967 by 3 social foundations as its founder, Dharma Putra Kostrad - Bank Indonesia Certificates (SBI);
Foundation, Trikora Orphans Fellowship Foundation and Djajakarta - Bonds;
Foundation. In 1978, ownership was transferred to the Salim family - Promissory notes which can be traded;
(Salim Group). - Other securities in accordance with the provisions stipulated
by the competent authority.
While Multicor was originally known as PT Multinational Finance • Transferring money both for own interests and for the interests
Corporation established in 1974 in the form of Non-Bank Financial of customers;
Institutions (LKBB), was a consortium (joint venture) of domestic • Placing funds in, borrowing funds from, or lending funds to
banks with international banks namely Royal Bank of Scotland, BCA, other banks, either by using letters, telecommunications facilities
LTCB Japan, Jardine Fleming, Chemical Bank and Asia Insurance. In or by sight draft, checks or other means;
1993 changed its status to Bank Multicor. Subsequently in 2003, • Receiving payments from bills on securities and doing calculations
Mr. Johnny Wiraatmadja and colleagues took over the ownership with or between third parties;
of Bank Multicor. • Placing funds from customers to other customers in the form
of securities listed on the stock exchange;
On 8 January 2008 a merger between Bank Multicor Tbk and BWK • Conducting activities in foreign currencies by meeting applicable
took place and it became "PT Bank Windu Kentjana International regulations;
Tbk.", also known as "Bank Windu". • Providing financing and or conducting other activities in accordance
with the provisions stipulated by the competent authority.
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China Construction Bank Indonesia Annual Report 2025 13
OPENING
OVERVIEW OF CCB INDONESIA
Supporting Business Activities • Conducting venture capital in banks or other companies in
• Providing a place to store goods and securities; finance leasing, venture capital companies, securities companies,
• Conducting custodian activities for the interests of other parties insurance companies, clearing and guarantee institutions as
based on a contract; well as deposit and settlement institutions, by fulfilling the
• Purchasing collateral both in whole or in part through auctions provisions stipulated by the competent authority;
in the event that the debtor does not fulfill his obligations to • Conducting temporary venture capital activities to overcome
the Company provided that the collateral purchased must be non-performing loan, on condition that the investment must
disbursed as soon as possible; be withdrawn accordance with the provisions stipulated by
• Conducting factoring, credit business and trustee activities; the competent authority;
• Conducting activities as a provider of pension funds in • Undertaking other businesses that are directly or indirectly
accordance with applicable laws and regulations, both as related to the above purpose, the implementation of which is
the founder of the employer's pension fund and as the not contrary to the laws in force in Indonesia.
founder and/or participant of the financial institution pension
fund; All business activities according to the Articles of Association have
been implemented by the Company.
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14 China Construction Bank Indonesia Annual Report 2025
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COMPANY PROFILE
Company Name PT Bank China Construction Bank Indonesia Tbk
Head Office Sahid Sudirman Center, 15th floor
Jl. Jend Sudirman Lot 86, Central Jakarta 10220, Indonesia.
Telephone (62-21) 5082 1000
Fax. (62-21) 5082 1010
SWIFT/BIC : BWKIIDJA
Website bankccbi.co.id
Email corsec@idn.ccb.com
Investor Relation Corporate Secretary (Thomas Widianto)
Legal Aspect Merger between PT Bank Windu Kentjana International Tbk with PT Bank Antardaerah which was approved by Financial
Services Authority ("OJK") No. S-400 / PB.12 / 2016 dated 30 November 2016, as well as the Admission of Merger Notification
No. AHU-AH.01.10-0003777 dated 30 November 2016.
Surviving company was renamed into "PT Bank China Construction Bank Indonesia Tbk" abbreviated "CCB Indonesia"
which was registered by the Decision of Minister of Law and Human Rights R.I. No. AHU-0003776.AH.01.10. year 2016 dated
November 30, 2016 and has been approved by Financial Services Authority No. S-441/PBI.12/2016 dated 28 December
2016 in accordance with copy of the corresponding decision of the Board of Commissioners of Financial Services Authority
No. 17/KDK.03/2016 dated 27 December 2016 regarding the confirmation of the use of business license of “PT Bank Windu
Kentjana International Tbk” into“PT Bank China Construction Bank Indonesia Tbk”.
Bank Status Public listed Company and Foreign Exchange Commercial Bank
Stock listing Indonesia Stock Exchange
Stock Code MCOR
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China Construction Bank Indonesia Annual Report 2025 15
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COMPANY PROFILE
SUPPORTING INSTITUTIONS AND/OR
PROFESSIONALS
Trading and Stock Listing Information Custodian
PT Indonesia Stock Exchange PT Indonesian Central Securities Depository
Indonesia Stock Exchange Building, Tower 1 Indonesia Stock Exchange Building, Tower 1, 5th Floor
Jl. Jend. Sudirman Kav. 52-53 Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190, Indonesia Jakarta 12190, Indonesia
Tel : (62-21) 5150515 Tel : (62-21) 5152855
Fax : (62-21 5154153 Fax : (62-21) 52991199
Website : www.idx.co.id Website : www.ksei.co.id
Email : listing@idx.co.id Email : helpdesk@ksei.co.id
Services provided : Annual Stock Registration Services Services provided : Securities Administration (Stock) Management
Assignment Period : January - December 2025 Assignment Period : January - December 2025
Fee : IDR 277,500,000 Fee : IDR 11,100,000
Public Accounting Firm Public Notary
Public Accountant Firm Purwantono, Sungkoro and Surja Notaris Eliwaty Tjitra, S.H.
a member of Ernst and Young Graha Kencana Blok DK Jl. Raya Perjuangan No. 88
(Public Accountant: Christophorus Alvin Kossim) Kebon Jeruk Jakarta Barat, Indonesia
Indonesia Stock Exchange Building Tel : (62-21) 536 77 338
Tower 1, 13th and 14th Floor, Tower 2, 7th Floor, Fax : (62-21) 536 77 339, 532 5938
JL. Jend. Sudirman Kav. 52-53 Email : eliwatyt@gmail.com
Jakarta 12190, Indonesia
www.ey.com Services provided : Preparing the Annual GMS Resolution for the
2024 fiscal year and Extraordinary GMS in
Services provided : Audit services for Financial Statement for Fiscal 2025
Year 2025. Assignment Period : January - December 2025
Assignment Period : January - December 2025 Fee : IDR 106,005,000
Fee : IDR 1,972,192,500
Membership of the Association
Securities Administration Bureau CCB Indonesia is a member of a number of associations, including:
PT Sinartama Gunita 1. National Commercial Banks Association (Perbanas)
Gedung Menara Tekno Lt.7 2. Association of Indonesian Issuers (AEI)
Jl. H. Fachrudin No.19, 3. Banking Compliance Director Communication Forum (FKDKP)
Kebon Sirih, Tanahabang 4. Indonesian Payment System Association (ASPI)
Jakarta Pusat 10250, Indonesia 5. Indonesian Commodity Futures Trading Association (ASPEBTINDO)
Tel : (62-21) 3923003 6. Alternative Institutions for Settlement of Financial Services
Fax : (62-21) 3923003 Sector Disputes (LAPS SJK)
Website : www.sinartama.co.id 7. Chinese Chamber of Commerce
Email : helpdesk1@sinartama.co.id 8. Association Cambiste International - Financial Markets Association
Indonesia (ACI FMA Indonesia)
Services provided : Stock Administration Services 9. Banking Operations Director Communication Forum (FKDOP)
Assignment Period : July 2025 – June 2026 10. Indonesian Money Market and Foreign Exchange Market
Fee : IDR 38,850,000 Association (APUVINDO)
11. Indonesian SWIFT Association (ASWIFTINDO)
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16 China Construction Bank Indonesia Annual Report 2025
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SHAREHOLDERS’ INFORMATION
SHARE OWNERSHIP COMPOSITION OF CCB INDONESIA
60,00% CHINA CONSTRUCTION BANK (CCB) CORPORATION owned by :
1) Central Huijin Investment Ltd.*) 54.61%
2) HKSCC Nominees Limited **) 32.86%
3) Etc 12.53%
Note:
*) Central Huijin Investment Ltd. is is the controlling shareholder of CCB Corporation, holding
54.61% of the shares of CCB Corporation as at the end of the reporting period, and indirectly
held 0.19% of the shares of CCB Corporation through its subsidiary, Central Huijin Asset
Management Ltd. Central Huijin Asset Management Ltd is a wholly state-owned company
established with the approval of the State Council in accordance with the PRC Company Law
on 16 December 2003. Both its registered capital and paid-in capital are RMB828,209 million.
**) HKSCC Nominees Limited is a wholly-owned subsidiary of Hong Kong Securities Clearing
Company Ltd.
37,919,730,514
6.94% JOHNNY WIRAATMADJA
8.21% UOB KAY HIAN PTE LTD
24.85% PUBLIC
SHARE OWNERSHIP COMPOSITION OF CCB INDONESIA
1 January 2025 31 December 2025
No. Shareholders' Name Number of Shares Percentage Number of Shares Percentage
1. China Construction Bank Corporation 22,751,563,707 60.00% 22,751,563,707 60.00%
2. Johnny Wiraatmadja 2,631,113,705 6.94% 2,631,113,705 6.94%
3. UOB Kay Hian Pte. Ltd. 3,112,832,456 8.21% 3,112,832,456 8.21%
4. Public 9,424,220,646 24.85% 9,424,220,646 24.85%
Total Shares 37,919,730,514 100.00% 37,919,730,514 100.00%
BRIEF DESCRIPTION OF SHAREHOLDERS
China Construction Bank Corporation
China Construction Bank (CCB) Corporation, headquartered in Beijing, is a leading large-scale commercial bank in China. Its predecessor,
People’s Construction Bank of China, was established in October 1954. It was listed on Hong Kong Stock Exchange in October 2005 (stock
code: 00939) and Shanghai Stock Exchange in September 2007 (stock code: 601939). At the end of 2025, the Bank’s market capitalisation
was approximately US$265,545 million, ranking seventh among all listed banks in the world.
CCB Corporation provides customers with comprehensive financial services, including corporate finance business, personal finance
business, treasury and asset management business and others, serving 785 million personal customers and 12.73 million corporate
customers. Moreover, CCB Corporation has subsidiaries in various sectors, including fund management, financial leasing, trust, insurance,
futures, pension and investment banking. At the end of 2025, CCB Group had 378,344 staff members and 14,614 operating entities.
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China Construction Bank Indonesia Annual Report 2025 17
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SHAREHOLDERS INFORMATION
CCB Group continues to enhance high-quality financial services Johnny Wiraatmadja
for major national strategies, key areas and weak links, makes
significant efforts in the “Five Priorities” in finance, i.e., technology Mr Johnny Wiraatmadja, Indonesian citizen, 73 years old, is an
finance, green finance, inclusive finance, pension finance and entrepreneur and has experience in the banking sector since 1979,
digital finance, proactively supports the development of new domiciled in Jakarta.
quality productive forces, effectively serves the expansion of
domestic demand, and assists in high-standard opening up and He was appointed as Director of Treasury at PT Bank Panin, Tbk from
coordinated regional development. CCB Group continuously 1991 to 2007. Furthermore, from 2007 until now, he serves as
enhances its “Three Capabilities” in serving national construction, Commissioner at PT Bank Panin, Tbk.
preventing financial risks, and participating in international
competition, and unswervingly promotes intensive high-quality
development.
Share Ownership of the Company (Direct and Indirect)
Board of Commissioners and Board of Directors
1 January 2025 31 December 2025
No. Name Position Number of Shares No. Name Position Number of Shares
Board of Commissioners Board of Commissioners
1. Guo Meijun Commissioner - 1. Wu Jianzheng 1) President -
Commissioner
2. Mohamad Hasan Commissioner - 2. Guo Meijun Commissioner -
(independent)
3. Yudo Sutanto, Nyoo Commissioner - 3. Mohamad Hasan Commissioner -
(independent) (independent)
4. Yudo Sutanto, Nyoo Commissioner -
(independent)
Board of Directors Board of Directors
1. Zhu Yong Director 681,162 (<1%) 1. Jiang Yongdong 2) President Director -
2. Setiawati Samahita 3)
Director 3,422,310 (<1%) 2. Zhu Yong Director 932,114 (<1%)
3. Junianto Director 1,588,382 (<1%) 3. Junianto Director 1,996,923 (<1%)
4. Agresius Robajanto Compliance 1,458,831 (<1%) 4. Suryati Budiyanto 5) Director -
Kadiaman 4) Director
5. Andreas Herman Basuki 5) Compliance -
Director
1)
Effectively appointed on 7 May 2025
2)
Effectively appointed on 14 March 2025
3)
Effectively resigned on 24 April 2025
4)
Effectively resigned on 23 December 2025
5)
Effectively appointed on 23 December 2025
Note:
All members of Board of Commissioners and Board of Directors have no indirect ownership of CCB Indonesia shares during 2025 period.
Share ownership is the realization of remuneration rights received while serving as Director.
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18 China Construction Bank Indonesia Annual Report 2025
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SHAREHOLDERS INFORMATION
Share Ownership of the Company (Direct and Indirect)
Board of Commissioners and Board of Directors
Share ownership (direct and indirect) of members of the Board of Commissioners and Board of Directors who are serving and/or appointed
in 2025, as follows:
1 January 2025
Shares in Other Banks/
No Name Position Number of Shares Financial Institutions Shares in Non-Financial Institutions
Board of Commissioners
1 Guo Meijun Commissioner -
2 Mohamad Hasan Commissioner -
(independent)
3 Yudo Sutanto, Nyoo Commissioner - • PT Hakim Sentausa (> 5%)
(independent) • PT Trio Indah Sentausa (> 5%)
• PT Sejahtera Inti Carbon Persada (> 5%)
• PT Oesowilangun (> 5%)
Board of Directors
1 Zhu Yong Director 681,162 (<1%)
2 Setiawati Samahita 3)
Director 3,422,310 (<1%)
3 Junianto Director 1,588,382 (<1%)
4 Agresius Robajanto Compliance Director 1,458,831 (<1%) PT Agra Reswara Kayana (> 5%)
Kadiaman 4)
31 December 2025
Shares in Other Banks/
No Name Position Number of Shares Financial Institutions Shares in Non-Financial Institutions
Board of Commissioners
1 Wu Jianzheng 1) Komisaris Utama -
2 Guo Meijun Komisaris -
3 Mohamad Hasan Komisaris (independen) -
4 Yudo Sutanto, Nyoo Komisaris (independen) - • PT Hakim Sentausa (> 5%)
• PT Trio Indah Sentausa (> 5%)
• PT Sejahtera Inti Carbon Persada (> 5%)
• PT Oesowilangun (> 5%)
Direksi
1 Jiang Yongdong 2) President Director -
2 Zhu Yong Director 932,114 (<1%)
3 Junianto Director 1,996,923 (<1%)
4 Suryati Budiyanto 5) Director - PT Budi Murni Panca Jaya (> 5%)
5 Andreas Herman Basuki 5)
Compliance Director -
1)
Effectively appointed on 7 May 2025
2)
Effectively appointed on 14 March 2025
3)
Effectively resigned on 24 April 2025
4)
Effectively resigned on 23 December 2025
5)
Effectively appointed on 23 December 2025
Note:
All members of Board of Commissioners and Board of Directors have no indirect ownership of CCB Indonesia shares during 2025 period.
Page 19
China Construction Bank Indonesia Annual Report 2025 19
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SHAREHOLDERS INFORMATION
Number of Shareholders and Percentage Based on Classification as of 31 December 2025
Shareholder Category Number of Shareholders Number of Shares Percentage
Domestic Investor
1. Broker 11 13,705 0.00%
2. Individual - Domestic 10,942 6,341,585,387 16.72%
3. Individual Foreign KITAS - NPWP 10 4,138,458 0.01%
4. Insurance NPWP 2 200 0.00%
5. Pension Fund 2 14,700,000 0.04%
6. Limited company NPWP 28 3,222,561,020 8.50%
7. Foundation NPWP 3 203,200 0.00%
Sub Total 10,998 9,583,201,970 25.27%
Foreign Investor
8. Individual - Foreign 14 6,015,369 0.02%
9. Institution - Foreign 31 28,330,513,175 74.71%
Sub Total 45 28,336,528,544 74.73%
Total 11,043 37,919,730,514 100.00%
Shareholders ≥ 5%
1 January 2025 31 December 2025
No Shareholders' Name Number of Shares Percentage Number of Shares Percentage
1 China Construction Bank Corporation 22,751,563,707 60.00% 22,751,563,707 60.00%
2 Johnny Wiraatmadja 2,631,113,705 6.94% 2,631,113,705 6.94%
3 UOB Kay Hian Pte. Ltd. 3,112,832,456 8.21% 3,112,832,456 8.21%
Total Shares 28,495,509,868 75.15% 28,495,509,868 75.15%
Shareholders < 5% Based on Classification
1 January 2025 31 December 2025
Number of Number of Number of Number of
Shareholder Category Shareholders Shares Percentage Shareholders Shares Percentage
Domestic Investor
1. Broker 13 2,988,804 0.01% 11 13,705 0.00%
2. Individual - Domestic 10,339 3,681,520,073 9.71% 10,941 3,710,471,682 9.78%
3. Individual Foreign KITAS - NPWP 10 5,321,258 0.01% 10 4,138,458 0.01%
4 Insurance NPWP 3 1,723,775,428 4.55% 2 200 0.00%
5. Pension Fund 2 14,700,000 0.04% 2 14,700,000 0.04%
6. Limited company NPWP 27 2,240,359,430 5.91% 28 3,222,561,020 8.50%
7. Foundation NPWP 3 203,200 0.00% 3 203,200 0.00%
Sub Total 10,397 7,668,868,193 20.22% 10,997 6,952,088,265 18.33%
Foreign Investor
8. Individual - Foreign 15 5,760,469 0.02% 14 6,015,369 0.02%
9. Institution - Foreign 28 1,749,591,984 4.61% 29 2,466,117,012 6.50%
Sub Total 43 1,755,352,453 4.63% 43 2,472,132,381 6.52%
Total 10,440 9,424,220,646 24.85% 11,040 9,424,220,646 24.85%
Page 20
20 China Construction Bank Indonesia Annual Report 2025
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COMPANY GROUP STRUCTURE, SUBSIDIARIES
AND ASSOCIATED ENTITIES
COMPANY GROUP STRUCTURE
Subsidiaries and/or Associated Entities
As of 31 December 2025, PT Bank China Construction Bank Indonesia Tbk has no subsidiaries or associated entities.
Other Information
As of 31 December 2025, there has been no transactions between bank and related parties in business groups in the financial sector;
there has been no transactions with related parties conducted by every entity in the business group in the financial sector; there has
been no provision of funds, commitments or other facilities which may be equalized by any entity situated in business group with Bank
to debtor and/or parties that have obtained the provision of funds from Bank.
STRUCTURE OF SUBSIDIARIES OF CCB CORPORATION
China Construction Bank (Russia) Limited
China Construction Bank (Malaysia) Berhad
China Construction Bank (Europe) S.A.
Overseas Subsidiaries Banks
China Construction Bank (New Zealand) Limited
China Construction Bank (Asia) Corporation Limited
PT Bank China Construction Bank Indonesia Tbk
CCB Property & Casualty Insurance Co., Ltd.
CCB Private Equity Investment Management Co., Ltd.
CCB Principal Asset Management Co., Ltd.
CCB FinTech Co., Ltd.
CCB Financial Asset Investment Co., Ltd.
CCB Financial Leasing Co., Ltd.
CCB Wealth Management Co., Ltd.
CCB Futures Co., Ltd.
Main Integrated CCB Life Insurance Co., Ltd.
Operation Subsidiaries
CCB Consumer Finance Co., Ltd.
CCB Trust Co., Ltd.
CCB Pension Management Co., Ltd.
CCB Housing Services Co., Ltd.
CCB Housing Rental Private Fund Management Co., Ltd.
CCB Engineering Consulting Co., Ltd.
CCB International (Holdings) Limited
Sino-German Bausparkasse Co., Ltd.
Page 21
China Construction Bank Indonesia Annual Report 2025 21
OPENING
CAPITAL AND RISK MANAGEMENT - PARENT ENTITY
CAPITAL MANAGEMENT compliance management systems and mechanisms, clarifies and
CCB Group adheres to a robust and prudent capital management enforces the responsibilities of “three lines of defence”, strengthens
strategy and attaches importance to both internal capital checks and balances and coordination, and enhances the integrated
accumulation and external capital replenishment. It deeply promotes risk governance of overseas operations and subsidiaries. CCB Group’s
intensive capital transformation by continuing to strengthen capital capability to prevent financial risks is steadily elevated.
constraint and incentives to enhance the efficiency of capital use,
retains adequate capital and sound structure, and provides a solid CCB Group continued to improve its comprehensive, proactive
foundation for serving the high-quality development of the real and intelligent risk management system. CCB Group beefed up
economy and implementing the strategies of CCB Corporation. its efforts in “comprehensive risk management”. It revised the
Rules on Comprehensive Risk Management to improve the
In 2025, CCB Group continued to promote the implementation of comprehensive risk governance framework, identify management
the new capital rules, and improved the regulatory capital constraint responsibilities and requirements for various risks, and further
and transmission mechanism to conduct external capital clarify the risk management roles of the “three lines of defence”
replenishment in a prudent and orderly manner. It recorded retained in operation and management; it continued to improve the risk
earnings of RMB 232.2 billion after deducting dividends, issued and internal control management system, and reinforced risk
A-shares to specific target with the total amount of RMB 105.0 checks and balances in key processes including business eligibility,
billion to replenish Common Equity Tier 1 capital, and issued the rating, approval, and post-lending management. CCB Group
undated capital bonds of RMB40.0 billion and Tier 2 capital bonds bolstered “proactive risk management”. Anchoring its efforts on
of RMB 125.0 billion. CCB Group effectively advanced refined capital asset quality control objectives, CCB Group implemented
management, and achieved reasonable growth in risk-weighted differentiated measures for risk prevention and control in key
assets. CCB Group maintained all capital adequacy ratios above areas, and improved the quality and efficiency of non-performing
regulatory requirements with ample buffers retained, and smoothly assets resolution; it enhanced the mechanism for credit risk
achieved compliance with TLAC standards. management of inclusive finance, and facilitated intensive operation
of inclusive finance and retail credit; and it conducted joint
CAPITAL ADEQUACY RATIO inspections of the credit business to elevate the capability of
compliance management in the credit business.
According to regulatory requirements, CCB Group has calculated
and disclosed capital adequacy ratios in accordance with the Rules CCB Group strengthened “intelligent risk management”. Driven by
on Capital Management of Commercial Banks since 2024. The scope AI technologies, CCB Group embedded digital risk control tools
of calculation includes all domestic and overseas branches and into its business processes, and established an intelligent risk control
sub-branches, and financial subsidiaries (excluding insurance system integrating “online + offline” and “intelligent + manual”
companies). Based on the approval to implement the advanced operations. CCB Group also updated its recovery and resolution
capital measurement approach in 2014, the former CBIRC granted plans on an annual basis, and made continuous improvements in
approval for CCB Group to expand the implementation scope of areas such as total loss-absorbing capacity (“TLAC”), large exposures,
the approach in April 2020. CCB Group calculates capital adequacy effective risk data aggregation and risk reporting, so as to meet the
ratios using both advanced approach and other approaches for additional regulatory requirements for systemically important banks.
capital measurement in accordance with regulatory requirements
and is in compliance with relevant requirements for capital floors. CREDIT RISK MANAGEMENT
CCB Group continued to deepen the transformation towards more CCB Group attached great importance to credit risk management,
intensive use of capital and refined management, and advanced and deepened the integrated look-through credit risk management
the high-quality implementation of the new capital rules. At the at CCB Group level. As such, the overall credit risk maintained stable
end of 2025, CCB Group’s total capital ratio, Tier 1 ratio and Common and controllable in 2025.
Equity Tier 1 ratio, which were calculated in accordance with the
Rules on Capital Management of Commercial Banks, were 19.69%, CCB Group firmly safeguarded the bottom line of risk prevention
15.47% and 14.63%, respectively, all in compliance with regulatory and control. It continued to adjust and optimise the composition
requirements. of credit assets, effectively implemented the “Five Priorities” in finance,
and enhanced financial support and services for key national strategies,
RISK MANAGEMENT and key areas and weak links in economic and social development.
CCB Group effectively promoted the prevention and mitigation of
CCB Group adheres to a comprehensive risk management concept credit risks in key areas, enhanced credit risk monitoring and forward-
featuring “full coverage, whole processes, all participation, systemic looking response, improved the mechanism of collaborative checks
knowledge, global vision, and group-wide governance enhancement”. and balances in key processes, and advanced centralised risk control
It continues to improve its risk management, internal control and in inclusive finance and retail credit. CCB Group strictly implemented
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22 China Construction Bank Indonesia Annual Report 2025
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CAPITAL AND RISK MANAGEMENT - PARENT ENTITY
the Rules on Risk Classification of Financial Assets of Commercial set by the Board and organises the implementation of liquidity
Banks. It followed the principle of substantive risk judgement, and risk management activities. Asset & Liability Management
conducted risk classification in an accurate and compliant manner Department leads CCB Group’s liquidity risk management and
in line with the three-step procedure of “initial classification, identification performs various duties in liquidity risk management together
and approval”. It adhered to the high-quality implementation of the with business management departments and branches. Each
ECL approach, timely made adequate loss provisions, and maintained subsidiary assumes the primary responsibility for its own liquidity
strong risk mitigation capacity. risk management.
CCB Group enhanced its risk measurement capabilities. It CCB Group adheres to a liquidity risk management strategy featuring
upgraded its credit rating models for key customers to support the prudence, decentralisation, coordination and diversification. The
development of strategic businesses; it developed a comprehensive objective for liquidity risk management is to establish and improve
evaluation tool for sci-tech innovation to reasonably assess credit a liquidity risk management system that can fully identify, accurately
risks of sci-tech enterprises; it pressed ahead with the integration measure, continuously monitor, and effectively control liquidity
of ESG elements into customer credit rating to support the risk, effectively balance the return on and security of funds, and
development of green finance; it developed a credit risk evaluation safeguard the steady operation across CCB Corporation. In light of
tool for medium sized enterprises to enhance the risk management regulatory requirements, external macro environment, and its
and control in key areas; it strengthened the interception functions business development, CCB Group formulates approaches for
of the online business risk screening system, identified the liquidity risk identification, measurement and monitoring, sets out
characteristics of high-risk customers, and enriched pre-lending risk limit management criteria, carries out daily liquidity management,
control rules; and it refined the scorecard tool for retail credit periodically conducts stress testing at CCB Group level, and reviews
business, and innovated the development and application of and assesses contingency plans.
integrated models, to improve the risk identification capabilities.
In 2025, CCB Group adhered to the principle of robustness and
CCB Group optimised the comprehensive financing approval prudence, responded to changes in internal and external fund
and management mechanism. It incorporated both credit and situation in a forward-looking manner, and appropriately managed
non-credit investment and financing businesses conducted in its the total amount and structure of funding sources and utilisation,
financing services for corporate customers, such as credit, trading, ensuring safe and sound liquidity across CCB Group. It gave full
and investment, into a unified and comprehensive financing approval play to the buffering role of liquidity reserve, improved its financing
and management framework, clarified management mechanism strategies to maintain a sound balance between safety, liquidity
and responsibility boundaries, strengthened collaborative checks and profitability. CCB Group optimised its multi-dimensional liquidity
and balances, optimised process design, and effectively strengthened monitoring and early warning systems, driving iterative upgrades
integrated and collaborative risk control at CCB Group level. It clarified of its information systems. It proactively fulfilled its obligations as
the primary and principal responsibilities of customer operation and a major state-owned bank, and played its roles as a market “stabiliser”
risk management of the first line of defence, and gave full play to and a policy “transmitter”.
the role of professional empowerment, risk control and collaborative
services of the second line of defence. It developed an intensive and MARKET RISK MANAGEMENT
efficient process for key customers and businesses with high
requirements for timeliness, so as to constantly improve its market CCB Group continued to reinforce its market risk management.
competitiveness. In accordance with regulations including the Capital Rules for
Commercial Banks and the Rules on Market Risk Management of
CCB Group strengthened its special assets resolution. It Commercial Banks, CCB Group revised the basic rules on market
maintained effective risk mitigation and disposal, and improved risk management, further improved its market risk governance
the capacity, quality and efficiency of non-performing assets disposal. structure and management capability, and enhanced the full-
With the effective management and timely disposal of non- process management of market risk identification, measurement,
performing assets, CCB Group sped up the flow of credit funds, monitoring, control, and reporting. It formulated the annual risk
and provided solid support for the bank-wide strategy implementation, policy and limit plan for investment and trading business, while
operation management and control, structural adjustment and monitoring and reporting on limit compliance. It deepened the
profitability enhancement. digital monitoring mechanism for trading business, enhanced
risk monitoring tools and systems, and carried out risk screening
LIQUIDITY RISK MANAGEMENT and early warning in a timely manner. It launched investigation
on businesses of key branches and subsidiaries, and reviewed
The Board reviews and approves liquidity risk strategy and risk product risks. It cemented the foundation for market risk
appetite, and assumes the ultimate responsibility for liquidity risk management of asset management business by improving risk
management. Senior management carries out liquidity risk strategy management policies and systems.
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China Construction Bank Indonesia Annual Report 2025 23
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CAPITAL AND RISK MANAGEMENT - PARENT ENTITY
OPERATIONAL RISK MANAGEMENT and practice of compliance. CCB Group enhanced care and concern
for its staff, keeping abreast of their performance and mindset to
The Board of CCB Corporation assumes the ultimate responsibility help improve their professional capabilities. In 2025, CCB Corporation
for operational risk management. Senior management is responsible organised audits on operational risk management and dynamic
for the implementation of operational risk management, with key audits on operational risk items related to staff behaviours with
duties including organising the formulation of basic policies and focuses on CCB Corporation operational risk management, prevention
rules on operational risk management. The operational risk and control of cases, and staff behaviour management.
organisational structure comprises business and management
departments, operational risk management departments, and audit REPUTATIONAL RISK MANAGEMENT
department.
Reputational risk refers to the risk arising from actions of an institution,
CCB Group has formulated the rules for operational risk management, its personnel, or external events, which lead to negative assessments
and established an operational risk management system tailored by stakeholders, the general public, media, etc., towards CCB Group
to its business nature, size, complexity and risk profile. Such or its branches and subsidiaries, thereby damaging its brand image
management framework strengthens the coordinated control of and value, adversely affecting its normal operations, and even
“three lines of defence” and uses operational risk appetite and its impacting CCB Group’s overall reputation. It is an integral component
transmission as guiding principles. Empowered by operational risk of the corporate governance and comprehensive risk management
management tools and supported by operational risk culture, system of commercial banks.
staffing, incentives and disciplines, and IT systems, CCB Group
continues to promote identification and assessment, control and CCB Group strictly complies with regulatory requirements by
mitigation, monitoring and reporting, and capital measurement incorporating reputational risk management into its comprehensive
of operational risks in business products and management activities. risk management system, constantly strengthening the role of
It also periodically reviews and optimises the operational risk corporate governance in managing reputational risk. The Board
management framework. In addition, it systematically embeds assumes the ultimate responsibility for reputational risk management.
internal control requirements into the development of policies, It is responsible for determining the reputational risk management
processes, and systems related to operation management, and strategy and overall objectives, staying informed of the reputational
implements internal control measures across business operations, risk profile, and overseeing senior management in carrying out
products, and management activities to effectively prevent and reputational risk management. Senior management assumes the
control operational risks and reduce losses. management responsibility for reputational risk. It is responsible
for establishing and improving the reputational risk management
In 2025, CCB Group actively benchmarked itself against the Rules system, refining working mechanisms, formulating contingency
on Operational Risk Management of Banking and Insurance plans and resolution procedures for reputational risks related to
Institutions, improving management mechanisms such as the significant matters, and arranging and advancing the handling of
transmission of operational risk appetite, risk reporting and new reputational incidents.
product risk assessment to cement the foundation for operational
risk management. It strictly implemented regulatory requirements, In 2025, adhering to its forward-looking, comprehensive, proactive
continued to improve the system of operational risk management and effective reputational risk management principle, CCB Group
and measurement, and promoted regulatory assessment and continued to improve its mechanism development, solidly advanced
validation pursuant to new standardised approach for operational foundational management tasks, further optimised CCB Group-wide
risk in an orderly manner. CCB Group carried out a new round of monitoring, early warning and coordinated response mechanisms
business impact analysis, established a linkage mechanism integrating for negative news coverage, and properly handled sensitive public
periodical and regular analyses, iterated its business continuity opinions. During the reporting period, CCB Group steadily improved
management strategies, identified important business operations, its reputational risk management practices and effectively safeguarded
and prepared for operational risk exposures. Additionally, it conducted its good corporate image and reputation. As a result, no extremely
drills on important business operations with a focus on its severe reputational risk events occurred.
management priorities, to improve emergency awareness and
response capabilities among relevant institutions and personnel, COUNTRY RISK MANAGEMENT
thus enhancing the effectiveness of such drills.
In strict compliance with regulatory requirements, CCB Group
CCB Group continued to strengthen staff behaviour management incorporates country risk management into its comprehensive
by effectively preventing abnormal staff behaviours and guiding risk management system, establishing a management framework
staff to comply with regulations. It persisted in both developing commensurate with its strategic objectives and size of risk exposures.
rules and conducting educational outreach, clarifying codes of The Board assumes the ultimate responsibility for monitoring the
conduct and prohibitions for staff to foster a correct understanding effectiveness of country risk management, and senior management
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24 China Construction Bank Indonesia Annual Report 2025
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CAPITAL AND RISK MANAGEMENT - PARENT ENTITY
is responsible for carrying out country risk management policies STRATEGIC RISK MANAGEMENT
approved by the Board. CCB Group manages country risk by
applying tools including evaluation and rating, risk limit, data CCB Group strictly implements regulatory requirements by incorporating
aggregation, stress testing, monitoring and early alert, and strategic risk into its comprehensive risk management system. The
emergency responses. Board assumes the ultimate responsibility for strategic risk management,
and senior management is responsible for carrying out strategic risk
In 2025, CCB Group continued to optimise its country risk management management policies approved by the Board.
by taking into account the needs of business development and
challenges posed by shifts in the global landscape. It optimised In 2025, in light of its own needs of business development and
the country risk management system, reviewed country risk ratings, challenges posed by changes in the internal and external operating
closely monitored country risk exposure, and strengthened country environment, CCB Group continued to refine its strategic risk management
risk early warning and emergency response mechanism. CCB Group’s system, optimised the workflow for strategic risk identification, monitoring,
country risk exposure was mainly concentrated in countries or and assessment, and consistently enhanced its rule-based and
regions with low or relatively low country risk, and the overall standardised strategic risk management efforts. During the reporting
country risk was maintained at a reasonable level. period, CCB Group’s strategic risk remained under control.
IT RISK MANAGEMENT EMERGING RISK MANAGEMENT
CCB Group has developed IT risk management rules, and established CCB Group continued to strengthen the effective identification
an IT risk management governance structure that features reasonable and proactive management of emerging risks such as model risk,
and well-defined division of responsibilities, appropriate authorisation, data risk, fraud risk, ESG risk, and new product risk. It took multiple
mutual checks and balances, and clear reporting lines, in response measures to enhance its coordinated management capabilities
to regulatory requirements and in alignment with its IT risk for these emerging risks.
management appetite and strategy. The Board regularly listens to,
and reviews reports on IT risk management, reviews IT risk appetite, CONSOLIDATED MANAGEMENT OF
and supervises and checks IT risk management work performed
by senior management. Senior management is responsible for
CCB CORPORATION GROUP
implementing the identification, monitoring, and control of IT risk, In 2025, CCB Group continued to enhance consolidated management,
as authorised by the Board. To enhance the security and stability reinforced various aspects of CCB Group’s consolidated management,
of information systems, CCB Group adopts appropriate management including corporate governance, risk management and capital
strategies for domains such as information system development, management, and prevented cross-border and cross industry business
testing, and maintenance, business continuity plan, and emergency risks, and promoted the high-quality development of subsidiaries.
responses.
CCB Group promoted the integrated management at CCB Group
In 2025, CCB Group continued to strengthen IT risk management level, and deepened business integration of the parent bank and
to effectively safeguard the high-quality development of FinTech. subsidiaries. It continuously enhanced the corporate governance
It optimised and improved its IT system framework, effectively efficiency of subsidiaries, and promoted the establishment of a
performed IT risk identification, assessment, monitoring, reporting, streamlined and effective corporate governance framework. It
control and mitigation, and promoted early detection, early intensified comprehensive risk management of subsidiaries, and
warning, early exposure and early resolution of IT risks. CCB Group improved the transmission and implementation mechanism of
constantly improved its cybersecurity risk monitoring system, its unified risk appetite. It also cemented the foundation of capital
and effectively countered cyberattacks, seeing no cybersecurity management, and enhanced monitoring and management of
incidents throughout the year. It strengthened the management capital adequacy of subsidiaries, to push the subsidiaries to
of IT outsourcing risks, and intensified supervision and inspection constantly meet industry regulatory requirements on capital
of the third-party service providers. No IT risk incidents caused indicators and maintain a reasonable buffer. CCB Group constantly
by outsourcing and cooperation occurred during the year. It enhanced its concentration risk management and strengthened
strengthened IT assurance and evaluation, engaged professional internal transaction controls. It proactively implemented regulatory
accounting firms to conduct audit and assurance on IT control requirements on consolidated management and internal risk
service provided by the head office to overseas operations, and segregation requirements within CCB Group. It enhanced its data
engaged professional institutions to conduct cybersecurity governance and application capabilities, guiding subsidiaries to
classified protection evaluation as well as security assessment of constantly improve their data governance frameworks and boost
cryptography application for systems at or above Grade III of their data capabilities and automation levels. It continued to
cybersecurity classified protection. During the reporting period, promote IT integration at CCB Group level, and strengthened
CCB Group’s IT risk indicators met regulatory requirements and support for sci-tech development at subsidiaries.
risk appetite, with its overall IT risk under control.
Page 25
China Construction Bank Indonesia Annual Report 2025 25
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SHARES HIGHLIGHTS
GRAPH OF SHARES PRICE AND VOLUME OF CCB INDONESIA (MCOR) THROUGHOUT 2025
Shares Price Shares Volume
90 300,000,000
80
250,000,000
70
60 200,000,000
50
150,000,000
40
30 100,000,000
20
50,000,000
10
0 -
Adj Close Volume
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26 China Construction Bank Indonesia Annual Report 2025
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SHARES HIGHLIGHTS
SHARES PRICE THROUGHOUT 2025
Highest Price Lowest Price Closing Price
Period (in IDR) (in IDR) (in IDR) Total Transaction Volume
January 76 70 73 2,556,537
February 76 63 65 6,009,135
March 71 63 68 2,645,432
April 70 58 68 4,933,106
May 73 67 69 3,897,988
June 71 63 67 5,477,422
July 69 64 67 4,380,583
August 83 64 76 21,667,785
September 81 70 78 8,532,381
October 80 70 73 6,498,696
November 86 70 77 25,010,980
December 77 71 75 11,150,720
2025 2024
Shares Price Closing Closing
(in IDR) Opening Highest Lowest Price Opening Highest Lowest Price
First Quarter 74 76 63 68 78 80 72 73
Second Quarter 65 73 58 67 73 74 53 62
Third Quarter 67 83 64 78 63 80 62 77
Fourth Quarter 76 86 70 75 77 91 73 74
2025 2024
Shares Volume Highest Lowest Highest Lowest
First Quarter 12,575,300 178,100 11,152,400 407,600
Second Quarter 18,464,300 938,500 11,061,200 322,400
Third Quarter 91,938,800 309,200 37,328,400 521,100
Fourth Quarter 295,008,300 1,392,900 38,180,600 263,000
Market
Shares Performance Capitalization
(in IDR) 2025 2024 (in IDR) 2025 2024
Highest Price 86 91 First Quarter 2,552,756,258,212 2,740,458,924,257
Lowest Price 58 53 Second Quarter 2,515,215,725,003 2,327,513,058,958
Price at the end of the year 75 74 Third Quarter 2,928,161,590,302 2,890,621,057,093
Earnings Per Share 7.96 7.79 Fourth Quarter 2,815,539,990,675 2,777,999,457,466
Shares Ownership as of
December 2025 Number of Shareholders Number of shares Ownership Portion
Local 10,998 9,583,201,970 25.27%
Local Individual 10,952 6,345,723,845 16.73%
Local Institution 46 3,237,478,125 8.54%
Foreign 45 28,336,528,544 74.73%
Foreign Individual 14 6,015,369 0.02%
Foreign Institution 31 28,330,513,175 74.71%
Total 11,043 37,919,730,514 100.00%
Page 27
China Construction Bank Indonesia Annual Report 2025 27
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SHARES HIGHLIGHTS
CAPITAL STRUCTURE
Nominal value of IDR 100 per share
Description Number of shares Nominal Amount
Authorized capital 60,000,000,000 IDR 6,000,000,000,000
Total Issued and Paid-Up Capital 37,919,730,514 IDR 3,791,973,051,400
Number of Shares in Portepel 22,080,269,486 IDR 2,208,026,948,600
CHRONOLOGY OF SHARES LISTING
Shares Listed on
Additional Paid-Up Shares the Indonesia Nominal
Recording Date Description/Corporate Actions New Shares Capital Stock Exchange Value (IDR)
16 April 2007 Capital prior to Initial Public Offering (IPO) - 1,429,245,170 - 100
3 July 2007 Initial Public Offering (IPO) 300,000,000 1,729,245,170 1,711,952,718 100
8 January 2008 Merger (Shares Conversion of PT Bank Multicor, Tbk 1,013,000,000 2,742,245,170 2,714,802,718 100
into PT Bank Windu Kentjana International, Tbk)
July 2010 Limited Public Offering I 1,014,630,713 3,756,875,883 3,719,307,123 100
to the Company’s Shareholders on the issuance of
Pre-emptive Rights (HMETD) to the Shareholders with
offering price amounting to IDR 200 per share.
July 2012 Limited Public Offering II 525,962,624 4,282,838,507 4,240,010,121 100
to the Company’s Shareholders on the issuance of
Pre-emptive Rights (HMETD) to the Shareholders
with offering price amounting to IDR 200 per share
along with the issuance of Series I Warrant
July - November 2013 Conversion of 5,283 Series I Warrant into Shares 5,283 4,282,843,790 4,240,015,404 100
December 2013 Limited Public Offering III 1,627,480,640 5,910,324,430 5,851,221,186 100
to the Company’s Shareholders on the issuance of
Pre-emptive Rights (HMETD) to the Shareholders
with offering price amounting to IDR 125 per share
along with the issuance of Series II Warrant
May - December 2014 Conversion of 570,000 Series I Warrant into Shares 570,000 5,910,894,430 5,851,791,186 100
January - December Conversion of 587,404,171 Series I Warrant and 625,392,105 6,536,286,535 6,460,737,221 100
2015 37,987,934 Series II Warrant into Shares
January - July 2016 Conversion of 11,453,773 Series II Warrant into Shares 11,453,773 6,547,740,308 6,482,262,901 100
25 July 2016 Limited Public Offering IV 10,083,519,837 16,631,260,145 16,456,934,930 100
to the Company’s Shareholders on the issuance of
Pre-emptive Rights (HMETD) to the Shareholders
with offering price amounting to IDR 100 per share
September - December Conversion of 200,606 Series II Warrant into Shares 200,606 16,631,460,751 16,366,239,742 100
2016
2020 Limited Public Offering V 21,288,269,763 37,919,730,514 37,540,533,209 100
to the Company’s Shareholders on the issuance of
Pre-emptive Rights (HMETD) to the Shareholders
with offering price amounting to IDR 150 per share
2025 During 2025 there was no addition of new shares - 37,919,730,514 37,540,533,209 100
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28 China Construction Bank Indonesia Annual Report 2025
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FINANCIAL HIGHLIGHTS
(in million rupiah)
BALANCE SHEET 2025 2024 2023 2022 2021 2020 2019
Total Assets 38,083,708 33,545,461 27,851,946 25,022,953 26,194,548 25,235,573 18,893,684
Loans 26,407,187 23,463,801 19,359,978 16,687,285 13,772,663 14,729,081 13,858,412
Securities 8,070,783 6,815,620 4,506,619 893,950 1,108,110 1,174,538 1,699,912
Placement with Other Banks 383,525 241,425 44,999 279,436 659,148 256,464 -
Customer Funds 28,666,012 23,357,473 19,986,812 17,946,578 19,274,009 18,452,403 12,861,778
Deposits from Other Banks 1,693,642 844,674 324,650 68,011 74,122 40,012 1,593,888
Equity 7,145,518 6,841,796 6,540,557 6,199,237 6,081,204 6,016,716 2,794,858
Liabilities 30,938,191 26,703,665 21,311,389 18,823,716 20,113,344 19,218,857 16,098,826
(in million rupiah)
STATEMENT OF PROFIT AND LOSS 2025 2024 2023 2022 2021 2020 2019
Interest Income 2,180,379 2,141,940 1,690,178 1,322,606 1,248,020 1,282,612 1,298,866
Net Interest Income 951,770 995,810 956,879 803,954 720,832 562,357 559,891
Other Operating Income 74,740 90,676 43,494 68,965 64,092 64,328 70,192
Other Operating Expenses 539,048 554,024 543,791 529,401 500,920 514,337 493,623
Operating Income 386,355 375,542 302,702 170,654 108,928 57,056 114,488
Non-Operating Income (Expenses) 6,804 6,747 7,099 5,088 (4,914) 6,647 (2,152)
Income Before Tax 393,159 382,289 309,801 175,742 104,014 63,703 112,336
Net Income (Loss) 301,948 295,402 241,291 135,959 79,392 49,979 78,967
Income Attributable to Owners of 301,948 295,402 241,291 135,959 79,392 49,979 78,967
the Company
Income Attributable to Non-
Controlling Interests
Comprehensive Income (Loss) 303,722 301,239 341,320 118,032 64,487 85,541 278,700
Comprehensive Income Attributable 303,722 301,239 341,320 118,032 64,487 85,541 278,700
to Owners of the Company
Comprehensive Income Attributable
to Non-Controlling Interests
Earnings per Share (in full Rupiah) 7.96 7.79 6.36 3.59 2.09 1.91 4.75
(in million rupiah)
ASSETS QUALITY 2025 2024 2023 2022 2021 2020 2019
Earning Assets 36,701,585 32,286,342 26,671,589 23,905,067 24,813,815 23,823,521 16,257,504
Non-Earning Assets 206,292 207,885 215,913 233,616 232,837 247,766 245,592
Total Earning and Non-Earning 36,907,877 32,494,227 26,887,502 24,138,683 25,046,652 24,071,287 16,503,096
Assets
Page 29
China Construction Bank Indonesia Annual Report 2025 29
OPENING
FINANCIAL HIGHLIGHTS
(in %)
FINANCIAL RATIO (%) 2025 2024 2023 2022 2021 2020 2019
Capital
CAR Credit Risk 31.77% 32.78% 40.76% 35.57% 41.56% 38.60% 18.68%
CAR Credit and Market Risks 30.87% 32.20% 39.76% 35.24% 41.20% 38.05% 18.60%
CAR Credit Market and Operational 29.48% 30.72% 37.45% 32.73% 37.96% 35.28% 17.40%
Risks
Fixed Assets to Capital Ratio 10.47% 11.48% 12.88% 12.08% 15.75% 23.67% 35.71%
Assets Quality
Non-Performing Earning and 1.45% 1.78% 2.21% 2.70% 3.33% 2.35% 2.61%
Non-Earning Assets to Total Earning
and Non-Earning Assets
Non-Performing Earning Assets to 1.10% 1.54% 2.09% 2.37% 2.44% 1.82% 2.09%
Total Earning Assets
Allowance for Impairment Losses of 0.73% 1.40% 1.93% 1.90% 1.19% 0.73% 0.80%
Financial Assets to Earning Assets*
NPL Gross 1.53% 2.12% 2.87% 3.40% 4.39% 2.94% 2.52%
NPL Net 1.15% 0.82% 0.77% 0.93% 2.45% 1.92% 1.64%
Profitability
ROA 1.15% 1.22% 1.22% 0.69% 0.41% 0.29% 0,71%
ROE 4.74% 4.78% 4.11% 2.40% 1.43% 1.27% 4,15%
NIM 3.02% 3.50% 4.18% 3.54% 3.12% 2.82% 3,83%
BOPO 83.18% 83.39% 82.76% 87.76% 92.75% 97.70% 91.49%
Profit/Loss To Income Ratio 13.08% 12.98% 13.61% 9.63% 5.92% 3.64% -
Cost to Income Ratio 56.39% 53.95% 58.33% 61.59% 66.87% 89.93% -
Liquidity
LDR 92.12% 100.46% 96.86% 92.98% 71.46% 79.82% 107.75%
Compliance
Violation of Legal Lending Limit
a. Related Party 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
b. Unrelated 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Exceedances of Legal Lending Limit
a. Related Party 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
b. Unrelated 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Statutory Reserves Requirement in 3.72% 7.85% 8.83% 9.62% 5.61% 3.94% 0.00%
Rupiah
Statutory Reserves Requirement in 4.24% 4.14% 4.38% 4.58% 6.24% 5.91% 8.17%
Foreign Currency
Net Open Position 0.36% 0.05% 0.17% 0.40% 0.11% 0.17% 0.64%
Others
Liability to Equity Ratio 432.97% 390.30% 325.83% 303.65% 330.75% 319.42% 576.02%
Liability to Assets Ratio 81.24% 79.60% 76.52% 75.23% 76.78% 76.16% 85.21%
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30 China Construction Bank Indonesia Annual Report 2025
OPENING
SIGNIFICANT EVENTS
1. Financial Inclusion for Darma Yudha Elementary 3. Humanitarian Aid to Orphans and Underprivileged
School Students in Pekanbaru Branch Families
CCB Indonesia held a Financial Inclusion event for 162 students In the context of the holy month of Ramadan, CCB Indonesia
of Darma Yudha Elementary School at Pekanbaru Branch Office provided social assistance to 243 orphans, underprivileged
on 21 – 22 January 2025. This activity supports the government families assisted by Indonesia Hijau Foundation in the areas
and Financial Services Authority's program in promoting inclusive of Ragunan, Kebagusan and Jatipadang, Pasar Minggu, South
and sustainable economic growth, improving community Jakarta. In addition, CCB Indonesia also provided school
welfare, and fostering good financial management habits from assistance by sponsoring “Kejar Paket” to 11 underprivileged
an early age. In addition, financial inclusion also plays a role in children assisted by Indonesia Hijau Foundation so that they
expanding the customer base and encouraging sustainable can continue their education to a higher level, with the aim
growth in banking activities. of getting a better life. The handover ceremony was carried
out at GOR Pasar Minggu on 23 March 2025.
2. Social Visit to the Bhakti Luhur Orphanage and the
Bhakti Luhur 02 Special School, Citra Raya Tangerang, 4. Extraordinary GMS in Hybrid Manner
West Java CCB Indonesia held a hybrid Extraordinary General Meeting
CCB Indonesia carried out a social visit by providing logistical of Shareholders (EGMS), with limited physical presence
assistance to the Bhakti Luhur Special Needs Orphanage, and also electronically by using the eASY.KSEI application
Tangerang which cares for 64 children, while also providing for e-Proxy, e-Voting and GMS zoom display on 24 April
healthy food for children from elementary to high school at 2025 at the head office of CCB Indonesia.
Bhakti Luhur 02 Citra Raya Special School, Tangerang, West Java
on 21 February 2025
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China Construction Bank Indonesia Annual Report 2025 31
OPENING
SIGNIFICANT EVENTS
5. Humanitarian Activities - Blood Donation 9. Greening Movement "From Us to Nature"
CCB Indonesia in collaboration with Sahid Sudirman Center CCB Indonesia planted 5,000 mangrove trees along the coastline
Building Management held a social blood donation activity for in the Muara Beting, Muara Gembong, area of Bekasi, West Java
3 consecutive days from 24 to 26 June 2025 and attended by on 13 August 2025, as part of the sustainable greening program.
more than 600 participants. This initiative helps absorb carbon dioxide (CO2), protect the
coastline from erosion, provide an important habitat for
6. Annual GMS in Hybrid Manner biodiversity, and reduce the risk of climate change.
CCB Indonesia held a hybrid Annual General Meeting of
Shareholders (AGMS), with limited physical presence and also 10. School Assistance for MTs Nurul Ihsan, Muara
electronically by using the eASY.KSEI application for e-Proxy, Gembong Bekasi, West Java
e-Voting and GMS zoom display on 23 June 2025 at the head CCB Indonesia provided school assistance in the form of school
office of CCB Indonesia. supplies, cleaning tools and other school equipment for MTs
Nurul Ihsan School, Muara Gembong, Bekasi Regency, West
7. Indonesia Best Bank 2025 Java on 13 August 2025 with a total of 184 students.
CCB Indonesia received "Indonesia Best Bank 2025 for Accelerating
Sustainable Corporate and Consumer Financial Services, category 11. Financial Literacy for MTs Nurul Ihsan, Muara
KBMI 2 Private Foreign from Warta Ekonomi magazine on 25 Gembong, Bekasi, West Java
June 2025. CCB Indonesia held a Financial Literacy session for MTs Nurul
Ihsan, Pantai Bahagia Village, Muara Gembong, Bekasi Regency,
8. Humanitarian activities & Banking Education West Java on 13 August 2025. This financial education activity
CCB Indonesia held a CSR and Financial Literacy program with supported the Financial Services Authority (OJK) and government
the purpose of educating children from underprivileged families programs, particularly in the 3T (Frontier, Disadvantaged, and
under the care of "Sahabat Anak Grogol" Foundation through Outermost) regions, for the National Financial Intelligence
basic financial knowledge, including the methods and benefits Movement, a Financially Intelligent Society Towards a Golden
of saving. Indonesia 2045.
CCB Indonesia also provided social assistance in the form of 12. The Excellent Performance Bank - in 2024 (KBMI 2)
school supplies and educational support in the teaching and CCB Indonesia received "The Excellent Performance Bank in
learning process carried out by volunteers on Saturday, 19 July 2024" (KBMI 2), from Infobank magazine on 29 August 2025.
2025.
Page 32
32 China Construction Bank Indonesia Annual Report 2025
OPENING
SIGNIFICANT EVENTS
13.CCB Indonesia has obtained an idAAA rating from 17. Financial Literacy for MSMEs in West Nusa Tenggara
Pefindo As part of its corporate social responsibility, CCB Indonesia
CCB Indonesia has obtained an idAAA (Triple A; Stable Outlook) strives to improve financial literacy through financial education
rating for 6 (six) consecutive years from the rating agency PT Pefindo, to various segments of society, including micro, small and
for the latest period from 4 September 2025 to 1 September 2026. medium-sized enterprises in the Mataram area, West Nusa
Tenggara, on 5 December 2025.
14. Mid-Autumn Festival Event with Chinese Community
Association of Central Java in Semarang The purpose of this activity is to enhance the public's knowledge
On 27 September 2025, CCB Indonesia participated in an event and understanding of institutions, financial management,
organized by the Central Java Chinese Community Association financial products and services, and the availability of financial
(AMC) in Semarang. The event brought together representatives products and/or services that are in line with the needs and
of Chinese companies to celebrate the Mid-Autumn Festival, capabilities of the community.
which also coincided with the association’s anniversary in
September. This education program is a concrete step in supporting the
national generation to be smarter and more prudent in managing
During the event, CCB Indonesia was given the opportunity their finances.
to set up a promotional booth to showcase a range of its
banking products and services. Through this engagement, CCB 18. Donation for the Installation of Rainwater Collection
Indonesia successfully interacted with both corporate and System at Pangudi Luhur Foundation, Tarakan, West
individual customers, strengthening relationships, expanding Kalimantan
business outreach, and enhancing brand visibility within the As part of its Corporate Social Responsibility (CSR) commitment,
local Chinese business community. CCB Indonesia provided assistance in developing a rainwater
harvesting system at the Pangudi Luhur Foundation in Tarakan,
15. Financial Inclusion for Darma Yudha Elementary West Kalimantan. This program was motivated by limited
School Students in Pekanbaru Branch groundwater resources and high dependence on paid water,
CCB Indonesia held a Financial Inclusion event at the Kalam which had an impact on operational costs. Through the provision
Kudus Indonesia Foundation Bali Branch on 3 October 2025, of rainwater storage facilities, gutter and pipe installations, and
with approximately 260 participants. This activity is a form of CCB a simple filtration system, it is hoped that a more efficient,
Indonesia's support for the government and Financial Services environmentally friendly, and sustainable alternative water
Authority's programs in promoting inclusive and sustainable source will be available for non-consumption needs such as
economic growth, improving community welfare, and instilling sanitation and washing.
an understanding and habit of sound financial management
from an early age. In addition, this financial inclusion activity also This assistance provides tangible benefits for dormitory residents,
contributes to expanding the customer base and supporting especially children from remote areas, while supporting more
the sustainable growth of banking activities. independent daily activities. In addition to reducing dependence
on paid water, this program also serves as an educational tool
16. The Finance Award 2025 on the importance of water resource management and
CCB Indonesia received the 2025 Finance Award in the category environmental awareness. This initiative reflects CCB Indonesia's
of Banks with Assets of 25-50 Trillion and Above with the social commitment to supporting access to clean water and
predicate "Very Good" from The Finance Media on 28 October serves as an example of implementing simple environmental
2025. solutions that have a positive and sustainable impact.
Page 33
China Construction Bank Indonesia Annual Report 2025 33
OPENING
SIGNIFICANT EVENTS
19. Financial Literacy for MSMEs in Banyumas, Central Java 21. Sustainable Greening, Tree Planting in Banyumas,
As part of its corporate social responsibility, CCB Indonesia Central Java
continuously implements financial literacy programs for various As a form of concern for the underprivileged community, CCB
segments of society. On 19 December 2025, CCB Indonesia Indonesia conducted a social visit by providing basic necessities
held a financial literacy training for Micro, Small, and Medium to the Brayat Pinuji Orphanage, Boro, Kulon Progo, Yogyakarta,
Enterprises (MSMEs) in the Banyumas region, Central Java, with Central Java on 20 December 2025.
the aim of improving understanding of financial management,
financial institutions, and financial products and services that 22. Free healthcare and check-ups for the elderly and
are in line with business needs and capabilities. surrounding communities in the Boro area, Kulon
Progo, Central Java
This activity is a tangible form of support for the government's Healthy living is everyone's right. CCB Indonesia held free
program to improve the financial intelligence and independence medical treatment and check-ups for the elderly and the
of the community. This educational program was carried out in surrounding community in collaboration with Santo Yusup
collaboration with the Benih Baik Indonesia Foundation, which Boro General Hospital and Santa Theresia Lisieux Boro Parish
coordinates MSME players in Langgongsari Village, Cilongok Church, Kulon Progo, Central Java, on 21 December 2025.
District, Banyumas, so that it is expected to have a positive and
sustainable impact on the development of local businesses. 23. Extraordinary GMS in Hybrid Manner
CCB Indonesia held a hybrid Extraordinary General Meeting
20. Visit to provide assistance to the Brayat Pinuji of Shareholders (EGMS), with limited physical presence and
Orphanage in Kulon Progo, Central Java also electronically by using the eASY.KSEI application for
As a form of concern for the underprivileged community, CCB e-Proxy, e-Voting and GMS zoom display on 23 December
Indonesia conducted a social visit by providing basic necessities 2025 at the head office of CCB Indonesia.
to the Brayat Pinuji Orphanage, Boro, Kulon Progo, Yogyakarta,
Central Java on 20 December 2025.
Page 34
34 China Construction Bank Indonesia Annual Report 2025
OPENING
AWARDS
Certificate of Achievement
PT BANK CHINA CONSTRUCTION BANK INDONESIA TBK
THE EXCELLENT PERFORMANCE BANK - KBMI 2
(Asset Class Under IDR 50 Trillion)
JAKARTA, AUGUST 29TH 2025
EKO B. SUPRIYANTO
CHAIRMAN INFOBANK MEDIA GROUP RATING
105
BANK 2025
105
BANK 2025
CHAIRMAN INFOBANK MEDIA GROUP RATING
EKO B. SUPRIYANTO
JAKARTA, AUGUST 29TH 2025
(Asset Class Under IDR 50 Trillion)
THE EXCELLENT PERFORMANCE BANK - KBMI 2
Warta Ekonomi proudly honors: Warta Ekonomi proudly honors:
PT Bank China Construction Bank Indonesia Tbk PT BANK CHINA CONSTRUCTION BANK INDONESIA TBK PT Bank China Construction Bank Indonesia Tbk
as
Indonesia Excellence Good Corporate Governance Ethics in as
Prudent and Conservative Business Development Through Indonesia Best Bank 2024 for Strategies Implementation through
Strategic Plan
Business Development
Category
Certificate of Achievement
Conventional Bank Category
KBMI 2, Swasta Asing
Tuesday, March 5th 2024
JS Luwansa Hotel, Jakarta
Wednesday, July 31st 2024
The Sultan Hotel & Residence, Jakarta
Muhamad Ihsan
CEO & Chief Editor
Muhamad Ihsan
CEO & Chief Editor
CEO & Chief Editor
Muhamad Ihsan
CEO & Chief Editor
Muhamad Ihsan
The Sultan Hotel & Residence, Jakarta
Wednesday, July 31st 2024
JS Luwansa Hotel, Jakarta
Tuesday, March 5th 2024
KBMI 2, Swasta Asing
Conventional Bank Category
Category
Business Development
Strategic Plan
Prudent and Conservative Business Development Through Indonesia Best Bank 2024 for Strategies Implementation through
Indonesia Excellence Good Corporate Governance Ethics in as
as
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
Warta Ekonomi proudly honors: Warta Ekonomi proudly honors:
Page 35
China Construction Bank Indonesia Annual Report 2025 35
OPENING
STRATEGIC POLICY
The Bank's policy is focused on strengthening and promoting sustainable business
growth through the development of corporate banking business, support for the SME
sector, and consumer banking.
In the short and medium term, CCB Indonesia focuses its strategic • Ensuring sufficient CAR and liquidity for further business
policies on sustainable business improvement, implementation development.
of good corporate governance principles, development of • Continuing to consistently improve the implementation of
information technology systems, promotion of process Good Corporate Governance (GCG); and enhancing the risk
effectiveness and cost efficiency, and enhancement of human management system to a more advanced level by strengthening
capital professionalism and competence. The Bank's policy the foundation of risk control and asset quality management,
directives are in line with the government programs, in terms as well as prioritizing risk mitigation and strengthening
of infrastructure financing and support for SME sector development. collaboration among the three lines of defense.
• Improving business effectiveness includes enhancing service
The forward-looking strategic policies are focus on : capabilities, along with deepening comprehensive cost
• Strengthening credit policies in line with national economic management, and enhancing management efficiency.
priorities, optimizing productive assets, increasing the portion • Optimize branch network for better coverage and efficiency,
of corporate loan with a stable and rapid distribution of in line with the increase in digital channel transaction share
commercial and SME loans, and strengthening inclusive and and enhance service delivery.
retail services with due regard to economic, social, and • Continuous development of human capital to improve
environmental aspects. competence and professionalism, including strengthening
• Broaden funding channels, expand low cost CASA and core succession planning and build a strong talent pipeline.
deposits; as well as maintain and improve Net Interest Margin • Strengthening IT system and infrastructure to increase security,
(NIM). effectiveness, efficiency, and business capabilities of the Bank.
• Strengthening strategic customer acquisition, particularly from Development and utilization of technology to manage risk,
China; optimizing the contribution of existing customers; facilitate control, AML and anti-fraud functions, as well as product
expanding the product portfolio based on customer needs; and service development
and increasing competitiveness by strengthening cross-border
and digital capabilities.
Page 36
36 China Construction Bank Indonesia Annual Report 2025 OPENING REPORT OF BOARD OF COMMISSIONERS Board of Commissioners considers that amid the economic challenges of 2025, Board of Directors and management have performed well and successfully capitalized on the momentum to implement management measures in accordance with their roles, responsibilities, and authorities, as well as pursuing sustainable development. By expressing gratitude to God Almighty, Board of Commissioners hereby submits the Board of Commissioners' Report on the performance of CCB Indonesia in 2025. According to the results of the supervision and evaluation, Board of Commissioners generally concluded that Board of Directors and management had performed management measures in accordance with their roles, responsibilities and authorities. Board of Commissioners assessed the achievement of performance in 2025 as generally favourable in accordance with the Bank's Business Plan, especially in terms of profitability, loan quality, and maintaining liquidity position. Management has implemented prudential principles in carrying out business during 2025.
Page 37
China Construction Bank Indonesia Annual Report 2025 37
OPENING
REPORT OF BOARD OF COMMISSIONERS
The results of the Risk-Based Bank Rating in December 2025 by Based on the Decree of Board of Directors No. 006/SK-DIR/KP-
self-assessment obtained a composite rating with a value of “2”, JKT/I/2025 dated 22 January 2025, the composition of Risk Monitoring
which reflects the Bank's generally sound condition, therefore it is Committee is as follows:
considered capable of facing significant negative influences from
changes in business conditions and other external factors, taking Chairman :
into account the assessment factors, namely risk profile, Yudo Sutanto, Nyoo (Independent Commissioner)
implementation of good corporate governance, profitability and
capital. Members :
1. Mulyadi (Independent Party)
In order to support the Bank's business policies, which have been 2. Oen Indra Widjaja (Independent Party)
established in the implementation of the Bank's supervisory role,
Board of Commissioners, assisted by Audit Committee, Risk Monitoring Based on the Decree of Board of Directors No. 011/SK-DIR/KP-JKT/
Committee, and Remuneration and Nomination Committee, II/2025 dated 6 February 2025, the composition of Remuneration
continues to encourage the Bank's management in improving and Nomination Committee is as follows:
performance by enhancing the planning quality, internal control
functions, evaluating the formulation and implementation of Chairman :
policies in the field of risk, as well as evaluating and providing input Mohamad Hasan (Independent Commissioner)
on remuneration and nomination policies to the Board of Directors.
Members:
During the 2025 period, there were changes to the composition 1. Guo Meijun (Commissioner)
of Board of Commissioners as follows: 2. Irwan Bonto (Human Capital Division Head).
Board of Commissioners 2025 2024 The membership and composition, as well as the independence
of the members of all Committees under the supervision of Board
President Commissioner Wu Jianzheng* -
of Commissioners have complied with the provisions of Financial
Commissioner Guo Meijun Guo Meijun Services Authority.
Independent Mohamad Hasan Mohamad Hasan
Commissioner Board of Commissioners has a Board of Commissioners Charter
Independent Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo (BOC Charter) that includes Work Ethics, Working Hours and Meetings,
Commissioner Duties and Responsibilities, Rights and Authorities, Working
* Mr. Wu Jianzheng was appointed as President Commissioner through the
Relationships, Performance Appraisal and Evaluation.
Extraordinary General Meeting of Shareholders on 24 April 2025 and effective
on 7 May 2025. Board of Commissioners also has Guidelines for Organizing Board
of Commissioners Meetings, by referring to Financial Services
In accordance with the provisions, the number of members of Authority Regulation No. 33/POJK.04/2014 dated 8 December 2014
Board of Commissioners of the Bank is not less than 3 (three) persons regarding Board of Directors and Board of Commissioners of Issuers
and does not exceed the number of members of Board of Directors. or Public Companies, as well as Code of Conduct of Board of
The members of Board of Commissioners consist of Independent Commissioners, which includes regulating the Performance
Commissioners and Non-Independent Commissioners, with the Assessment and Evaluation of the Board of Commissioners.
composition of 50% of the members of Board of Commissioners
is Independent Commissioners, as stipulated in the Code of Conduct Board of Commissioners continuously monitors factors that affect
of Board of Commissioners. The determination of the number of the Bank’s soundness, namely aspects of risk profile, implementation
members of Board of Commissioners considers the condition and of good corporate governance, profitability, capital, as well as
scale of the Bank. continues to encourage management to be consistent from strategy
formulation to strategy implementation, including the targets set
Based on the Decree of Board of Directors No. 005/SK-DIR/KP- in the Bank's Business Plan can be achieved. Periodically, Board of
JKT/I/2025 dated 22 January 2025, the composition of Audit Commissioners holds Board of Commissioners meetings, as well
Committee is as follows: as Board of Commissioners meetings with Board of Directors in
order to carry out the supervisory function of the Bank's business
Chairman : activities in accordance with the determined strategic plan. Every
Mohamad Hasan (Independent Commissioner) semester, Board of Commissioners submits the Business Plan
Supervision Report to Financial Services Authority in accordance
Members : with the provisions. In general, the Bank has been able to comply
1. Mohamad Hassan (Independent Party) with the provisions of Financial Services Authority and other
2. Oen Indra Widjaja (Independent Party) regulatory authorities.
Page 38
38 China Construction Bank Indonesia Annual Report 2025
OPENING
REPORT OF BOARD OF COMMISSIONERS
In the view of Board of Commissioners, CCB Indonesia has Profit After Tax in 2025 was IDR 301.95 billion, an increase of 2.22%
implemented good corporate governance in accordance with the compared to 2024 of IDR 295.40 billion, with an achievement of
prevailing laws and regulations, which is realized in: 100.23% of the business plan target.
- Implementation of duties and responsibilities of Board of
Commissioners and Board of Directors; Loan disbursement increased by 12.54% year on year from IDR
- Completeness and implementation of the duties of committees 23.46 trillion as of 31 December 2024 to IDR 26.41 trillion as of 31
and work units that carry out the Bank's internal control function; December 2025, with 97.69% achievement of the business plan.
- Implementation of the functions of compliance, internal auditors, While Third Party Funds on a year on year basis increased by 22.73%
and external auditors; from IDR 23.36 trillion to IDR 28.67 trillion as of 31 December 2025,
- Implementation of risk management, including internal control or 103.70% of the business plan target. The Bank managed to
system; improve the effectiveness of its intermediary function by optimizing
- Provision of funds to related parties and provision of large funds; the Loan to Deposits Ratio (LDR). As loans increased, total assets
- Bank's strategic plan; as of 31 December 2025 also increased by 13.53% year on year
- Transparency of the Bank's financial and non-financial condition. from IDR 33.55 trillion to IDR 38.08 trillion, or 104.69% of the business
plan target.
Frequency and Method of Providing Advice from Board
of Commissioners to Board of Directors In terms of equity, the Bank's equity increased from IDR 6.84 trillion
as of December 2024, to IDR 7.15 trillion as of December 2025,
Board of Commissioners does not only play a supervisory role but which was better than the business plan target.
also an active role in terms of providing advice. The advice provided
by Board of Commissioners to Board of Directors is carried out both Achievement of profitability ratios, namely Return On Assets (ROA)
formally in meetings, as well as informally at every opportunity and Return On Equity (ROE) as of 31 December 2025 were 1.15%
with all of the Board of Directors or with one of the Directors. and 4.74% respectively, compared to business plan targets of 1.16%
and 4.67% respectively. Net Interest Margin (NIM) of 3.02% was also
Board of Commissioners meetings in its implementation are categorized compared to the business plan of 3.20%. As of 31 December 2025,
as formal meetings into 3 (three) types of meetings, namely: loan quality of gross NPL at 1.53% and net NPL at 1.15% were better
1. Board of Commissioners meetings, namely internal meetings than the targets of 2.35% and 1.18% respectively. Capital Adequacy
of Board of Commissioners which in 2025 have been held 7 Ratio (CAR) as of 31 December 2025 reached 29.48% compared to
(seven) times attended by all members of Board of Commissioners, the business plan projection of 29.79%.
which held virtually via teleconference and offline.
2. Board of Commissioners inviting the Board of Directors meetings, Board of Commissioners assesses that the implementation of good
namely Board of Commissioners Meeting with Board of Directors corporate governance in CCB Indonesia has been carried out
were conducted virtually via teleconference and offline, which properly and sustainably, by maintaining the fulfilment of the
in 2025 has been held 4 (four) times. principles of Good Corporate Governance in every business activity
3. Committee meetings under the supervision of Board of at all levels or levels of the organization is an important factor to
Commissioners, consisting of Audit Committee Meetings, Risk gain the trust of stakeholders, including: shareholders/investors,
Monitoring Committee Meetings, and Remuneration and customers, correspondent banks, government/regulators, employees,
Nomination Committee Meetings which the Committee suppliers as well as the community in the work environment of
Meetings may also invite Directors or members of the Board CCB Indonesia, as the results of the Good Corporate Governance
of Directors if necessary. assessment also affect the assessment of the Risk-Based Bank Rating
(RBBR).
The Bank has held an Annual General Meeting of Shareholders
(AGMS) on 23 June 2025 on a hybrid manner, namely with limited In the context of implementing sustainability finance, CCB Indonesia
physical presence and electronically using the eASY.KSEI application carries out business activities in a responsible manner, by integrating
for e-Proxy, e-Voting and GMS zoom display at head office of CCB environmental, social and governance aspects within the framework
Indonesia. In addition, the Bank also held a hybrid Extraordinary of sustainable finance, including by providing loans for environmentally
GMS on 24 April 2025 and 23 December 2025 at the head office sound business activities, namely to parties that have social and
of CCB Indonesia. environmental concerns (green companies), and implementing
sustainable greening programs, as well as financial literacy and
The Bank's financial performance showed consistent strengthening inclusion programs. Thus, the business growth of CCB Indonesia
in various financial indicators, namely profitability, efficiency and asset will have a good impact on the preservation of the planet and the
quality. The following is a review of financial performance in 2025: welfare of the community environment.
Page 39
China Construction Bank Indonesia Annual Report 2025 39
OPENING
REPORT OF BOARD OF COMMISSIONERS
Indonesia's economic growth in the second quarter of 2025 was 1.16%; capital with CAR of 27.75%; liquidity with LDR of 97.72%;
better than expected. The economy grew by 5.12% (y-o-y) in the efficiency with CIR of 55.22% and BOPO of 84.06%; and profitability
second quarter of 2025, higher than the 4.87% (y-o-y) growth in with ROA of 1.05% and ROE of 4.65%.
the first quarter of 2025. The increase in economic growth was
supported by investment in line with positive capital growth and Board of Commissioners assesses the Bank's good prospects in the
household consumption in line with higher community mobility. future and the upcoming strategic policy measures prepared by
Board of Directors through the Bank's Business Plan are good and
The government is targeting Indonesia's economic growth in 2026 realistic to the Bank's internal and external conditions. The business
at 5.4% in the 2026 State Budget Plan (RAPBN), while Bank Indonesia strategy has been reported to Board of Commissioners by Board
(BI) projects a range of 4.7% to 5.5% (midpoint 5.3%). This government of Directors, including business implementation plans based on
target is supported by optimism regarding global economic recovery prudential principles, adequate internal control systems,
and domestic policies, but challenges such as geopolitical uncertainty implementation of good corporate governance and comprehensive
and moderation in US and Chinese growth are factors that need risk management.
to be considered.
In conclusion, on this occasion we would like to express our gratitude
For the 2026 financial projections, Loans is targeted to increase by for the hard work of Board of Directors, and our appreciation to all
15.19%, Third Party Funds are projected to grow by 8.98% in line shareholders, employees, customers, business partners, banking
with LDR position of 97.72%, while Total Assets are projected to and capital market authorities, and other stakeholders for the trust
increase by 6.45% compared to the position at the end of 2025. and great support for CCB Indonesia.
The 2026 financial ratio projections cover various aspects, namely: May God Almighty always guide and protect all of us; thus, we can
asset quality with gross NPL ratio of 1.91% and net NPL ratio of embrace the future optimistically.
Board of Commissioners,
Wu Jianzheng
President Commissioner
Guo Meijun Mohamad Hasan Yudo Sutanto, Nyoo
Commissioner Independent Commissioner Independent Commissioner
Page 40
40 China Construction Bank Indonesia Annual Report 2025 OPENING REPORT OF BOARD OF DIRECTORS The Bank is capable of facing the economic challenges of 2025, with financial performance showing consistent growth in line with industry growth. Total assets showed an increase of 13.53% supported by a 12.54% y-o-y increase in lending while maintaining prudential principles with a strong liquidity and capital position. Global uncertainties in 2025 remains high, influenced by the increasing intensity of trade wars and continuing geopolitical tensions. The imposition of unilateral tariffs by the United States (US) has triggered retaliatory measures from a number of major countries, further escalating trade wars between countries. Meanwhile, geopolitical tensions continue, influenced in part by the ongoing Russia-Ukraine war and escalating geopolitical tensions in the Middle East as Israel increases its attacks on Palestine. These conditions have contributed to heightened financial market uncertainty, negatively impacting the confidence of economic actors and investors in various countries. Indonesia's economy in 2025 will continue to perform well and remain resilient amid high global volatility and uncertainty. Indonesia's economic growth in the second and third quarters of 2025 will be better than expected. Non-oil and gas export performance will improve, influenced by front-loading of exports to the US in response to US tariff policies, as well as increased exports of agricultural and manufactured products. Economic growth is also supported by domestic demand, particularly private investment and the implementation of a number of government priority programs, including the development of Special Economic Zones (SEZs) in various regions. Household consumption also grew well in line with high community mobility, although it needs to be further strengthened amid declining consumer expectations, particularly among the lower-middle class, and limited job availability. Overall, Indonesia's economic growth in 2025 is predicted to be in the range of 4.7-5.5% and will increase further in 2026 and 2027, in the range of 4.9-5.7% and 5.1-5.9%, respectively. The synergy between the national economic policy of the Government and Bank Indonesia needs to be continuously strengthened to drive higher growth in demand and supply while maintaining economic stability.
Page 41
China Construction Bank Indonesia Annual Report 2025 41
OPENING
.REPORT OF BOARD OF DIRECTORS
Indonesia's external economic resilience remains strong amid global December 2025, the gross NPL credit quality ratio of 1.53% and the
turmoil with a healthy NPI. For 2025, the current account is predicted net NPL ratio of 1.15% are better than the targets of 2.35% and
to experience a lower deficit than the previous year, ranging from 1.18%, respectively. The Capital Adequacy Ratio (CAR) as of 31
a deficit of 0.5% to a surplus of 0.3% of GDP. Meanwhile, high global December 2025, reached 29.48% compared to the business plan
volatility has had a negative impact on the performance of capital projection of 29.79%.
and financial transactions, with net outflows of portfolio investment,
amid continued positive direct investment, where by the end of The challenges faced by CCB Indonesia during 2025 were mainly
2025, portfolio investment recorded net outflows of US$6.8 billion. the intense and competitive level of competition in the banking
At the end of December 2025, foreign exchange reserves remained industry, both in terms of assets and liabilities, including margin
strong at US$156.5 billion. The position of foreign exchange reserves spreads. The bank always sets interest rates at competitive and
at the end of December 2025 was equivalent to 6.4 months of reasonable levels.
imports or 6.3 months of imports and government foreign debt By the end of 2025 CCB Indonesia has a network of 71 offices,
payments, far exceeding the international adequacy standard of consisting of 1 Head Office, 20 Branch Offices and 50 Sub-Branch
around 3 months of imports. Offices, spread across cities in Indonesia such as Jakarta, Bandung,
------------------------- Semarang, Solo, Yogyakarta, Surabaya, Denpasar Bali, Mataram
Source: Bank Indonesia Lombok, Palembang, Bandar Lampung, Batam, Pekanbaru, Pontianak,
Makassar and Pangkal Pinang.
The government's economic policy for 2025-2026 focuses on
economic stimulus, downstreaming of natural resources, and Board of Directors has a Code of Conduct (BOD Charter) that includes
increasing purchasing power through social assistance, with a Work Ethics, Working Hours and Meetings, Duties and Responsibilities,
healthy budget to drive growth amid global uncertainty. Key Rights and Authorities, Working Relationships, Performance Appraisal
priorities include structural reform, long-term investment, green and Evaluation.
transformation, and digitalization to strengthen competitiveness.
CCB Indonesia fully supports the implementation of the Government's During 2025 period, there were changes to the composition of the
programs in Asta Cita, including food and energy security, Board of Directors of CCB Indonesia as follows:
downstreaming and industrialization development, and digitalization
to strengthen competitiveness. Board of Directors 2025 2024
President Director Jiang Yongdong Jiang Yongdong *
During 2025, CCB Indonesia's financial performance showed a
number of positive financial ratio indicators, particularly in terms Director Zhu Yong Zhu Yong
of the Bank's profitability, efficiency, and asset quality. Profit After Director Junianto Junianto
Tax in 2025 amounted to IDR 301.95 billion, an increase of 2.22% Director Suryati Budiyanto ***
Setiawati Samahita **
compared to 2024's IDR 295.40 billion, achieving 100.23% of the Compliance Andreas H. Basuki *** Agresius R. Kadiaman **
business plan target. Director
* Mr. Jiang Yongdong was appointed as President Director by decision of the
Credit distribution rose 12.54% year on year from IDR 23.46 trillion
Extraordinary General Meeting of Shareholders (EGMS) on 20 December 2024,
as of 31 December 2024 to IDR 26.41 trillion as of 31 December effective on 14 March 2025.
2025. Meanwhile, Third Party Funds increased by 22.73% year on ** Ms. Setiawati Samahita and Mr. Agresius R. Kadiaman resigned effective on 24
year from IDR 23.36 trillion to IDR 28.67 trillion as of 31 December April 2025 and 23 December 2025, respectively. The Company would like to
express appreciation and gratitude for their services to the Company during
2025, or 103.70% of the business plan target. The Bank aims to their previous term as Director and Compliance Director of the Company.
improve the effectiveness of its intermediary function by optimizing *** Mr. Andreas H. Basuki and Mrs. Suryati Budiyanto each take office as Compliance
the Loan to Deposits Ratio (LDR). Along with the increase in Credit, Director and Director, respectively, effective as of the decision of the Extraordinary
General Meeting of Shareholders (EGMS) on 23 December 2025.
Total Assets as of 31 December 2025 also increased by 13.53% year
on year from IDR 33.55 trillion to IDR 38.08 trillion, or 104.69% of
the business plan target. Board of Directors has a Board of Directors' Meeting Guidelines, by
referring to the relevant provisions of Financial Services Authority
In terms of capital, the Bank's capital increased from IDR 6.84 trillion regarding Board of Directors and Board of Commissioners of Issuers
as of December 2024 to IDR 7.15 trillion as of December 2025, or or Public Companies, as well as Code of Conduct of Board of
99.99% of the business plan target. Directors, which includes regulating the Policy of Board of Directors'
performance assessment, as well as Performance Assessment and
The profitability ratio achievements, namely Return On Assets (ROA) Evaluation of Board of Directors.
and Return On Equity (ROE) as of 31 December 2025, were 1.15%
and 4.74%, respectively, compared to the business plan targets of In 2025, the Board of Directors held 71 (seventy-one) Board of
1.16% and 4.67%, respectively. The Net Interest Margin (NIM) of Directors Meetings and 4 (four) Meetings with the Board of
3.02% also compares to the business plan target of 3.20%. As of 31 Commissioners, therefore complied with the provisions.
Page 42
42 China Construction Bank Indonesia Annual Report 2025
OPENING
REPORT OF BOARD OF DIRECTORS
The result of Risk Based Bank Rating in Semester II 2025 by self- CCB Indonesia held the Annual General Meeting of Shareholders
assessment obtained a composite rating with a value of “2”, which (AGMS) on 23 June 2025 and Extraordinary GMS on 24 April 2025
reflects the condition of the Bank is generally healthy, therefore it and 23 December 2025, meetings were held in a hybrid manner
is considered capable of facing significant negative effects from namely with limited physical attendance and electronically by using
changes in business conditions and other external factors, taking the eASY.KSEI application for e-Proxy, e-Voting and GMS zoom
into account the assessment factors, namely risk profile, display at the head office of CCB Indonesia.
implementation of good corporate governance, profitability and
capital. CCB Indonesia obtained 6 (six) consecutive years of idAAA In the Draft State Budget (RAPBN) 2026 set by the Indonesian
rating (the highest rating) from the rating agency PT Pefindo, on Government, the economic growth of Indonesia in 2026 is estimated
the basis of capital strength, prospect and support from the at 5.4% and the inflation rate is kept at around 2.5%. Economic
shareholders of CCB Indonesia. growth is supported by consumption, investment, exports, and
sustainable transformation with anticipation of global risks through
Board of Directors of CCB Indonesia fully support the implementation adaptive policies.
of Sustainable Finance for Financial Service Institutions, Issuers, and
Public Companies, in accordance with Financial Services Authority One of the main factors to consider is the high level of global
Regulation (POJK) No. 51/POJK.03/2017, which is a comprehensive uncertainty and its impact on consumption and investment, two
support from the financial services sector to create sustainable key drivers of gross domestic product (GDP).
economic growth by aligning economic, social and environmental
interests. Banking industry credit growth in 2026 is predicted to remain below
the optimal level of 8-12%.
CCB Indonesia is committed to preserving the environment in its
daily operations by integrating environmental, social, and governance For the 2026 financial projections, Credit growth is targeted at
(environmental social governance / ESG) aspects within the framework 15.19%, Third-Party Funds are projected to grow by 8.98% in line
of sustainable finance, including by maintaining cleanliness around with an LDR position of 97.72%, while Total Assets are projected to
the office, providing loans for environmentally sound business increase by 6.43% compared to the position at the end of 2025.
activities, namely to the parties that have social and environmental
concerns (‘green companies’), implementing sustainable greening The 2026 financial ratio projections cover various aspects, namely:
programs, and financial literacy and inclusion programs. The asset quality with gross NPL ratio of 1.91% and net NPL ratio of
occurrence of climate change or extreme weather, which has 1.16%; capital with CAR of 27.75%; liquidity with LDR of 97.72%;
recently hit the earth globally and caused various disasters, such efficiency with CIR of 55.22% and BOPO of 84.06%; as well as
as long droughts, drains, landslides. profitability with ROA of 1.05% and ROE of 4.65%. In developing
its business volume, the Bank always adheres to the principle of
In 2025 CCB Indonesia will continue to implement a number of prudence.
initiatives to encourage the implementation of the Sustainable
Finance Action Plan. CCB Indonesia will consistently support Strategies and policy strategies are directed at prudent and
government policies by implementing programs with economic conservative business development in the corporate banking
activities that support the efforts and Sustainable Development segment, along with the Small and Medium Enterprises (SMEs)
Goals of Indonesia which include economic, environmental, and segment including commercial, and consumer banking; maintaining
social aspects; in the framework of sustainable financing to support adequate CAR and liquidity for business development in the years
the achievement of net zero emission (NZE) targets in Indonesia ahead; implementation of good corporate governance; development
until 2060. of information technology systems; encouraging process effectiveness
and cost efficiency, and improving the professionalism and
CCB Indonesia has participated in sustainable reforestation programs competence of human capital.
such as mangrove planting and other productive crops through
corporate social responsibility initiatives aimed at preventing erosion, The formulation of these strategies and policies is discussed
reforestation, and community empowerment. intensively by Board of Directors through Board of Directors meetings,
as well as Board of Directors meetings with Board of Commissioners.
CCB Indonesia encourages its lending officers to prioritize Periodically, Board of Directors conducts monitoring accompanied
environmentally conscious businesses that are concerned with with discussions at Board of Directors meetings to ensure the
social and environmental aspects (“green financing”), such as implementation of strategies and policies can proceed properly.
businesses that process waste into energy sources.
Page 43
China Construction Bank Indonesia Annual Report 2025 43
OPENING
REPORT OF BOARD OF DIRECTORS
The widespread and comprehensive implementation of Good in the business activities and daily operations of the Bank at all
Corporate Governance will contribute to profitability, value added levels of the organization.
for stakeholders, and long-term business growth sustainability for
CCB Indonesia as a public-listed company. On this occasion, Board of Directors expressed the deepest
appreciation to all stakeholders for the trust and support, as well
CCB Indonesia is committed to always implementing the principles as the cooperation that has been well established over the years,
of Good Corporate Governance in every business activity. so that the Bank is able to improve its performance. We would
also like to express our greatest gratitude to the Shareholders
In implementing Good Corporate Governance, CCB Indonesia and Board of Commissioners who have entrusted us to manage
builds a corporate culture by applying the principles of corporate this Bank, as well as to all employees, the entire family of CCB
governance, namely transparency, accountability, responsibility, Indonesia who with high dedication participated together to
independence and fairness. These five principles are always applied advance CCB Indonesia.
Board of Directors,
Jiang Yongdong
President Director
Zhu Yong Junianto Suryati Budiyanto Andreas Herman Basuki
Director Director Director Compliance Director
Page 44
Page 45
Business and
Functional Review
02
Songket
Bali
Born from the sacred heart of the Island of the Gods, Songket Bali
threads’ capture the perfect geometric balance of the cosmos.
Reserved for grand ceremonies, this cloth is the embodiment of
grace, reverence, and spiritual connec�on. Wearing it is to step
into a state of profound harmony, aligning the self with the
deepest currents of life.
Page 46
46 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
LOAN
47 CORPORATE BANKING CCB Indonesia conducts intermediary functions by
47 COMMERCIAL BANKING optimally distributing loans to various economic sectors
48 CONSUMER BANKING to support the national economy, accompanied by the
48 SMALL AND MEDIUM implementation of adequate risk management.
ENTERPRISE (SMES) LOAN
CCB Indonesia continues to strive to promote the intermediary function of the Bank by
49 LOAN BY COLLECTABILITY paying attention to its liquidity position and Loan to Deposits Ratio (LDR) of 92.12% as of
31 December 2025. In 2025, lending increased by 12.54% y-o-y from IDR 23.46 trillion as
of December 2024 to IDR 26.41 trillion as of December 2025, or 97.69% of the target. At
the end of 2025, credit quality will be maintained at a good level with a gross NPL ratio
of 1.53% from the initial target of 2.35%.
Lending is directed to sectors considered potential and prospective with a focus on the
quality and repayment capacity of debtors. The Bank also continues to develop the risk
management function in the lending process, both by reducing manual processes and
replacing them with automation, system improvements and improving the quality of
human resources. Lending measures taken by management are in accordance with
government and Financial Services Authority regulations. In improving the loan portfolio,
CCB Indonesia channelled funds to various sectors, including infrastructure,
telecommunications, consumption, trade, processing industry with domestic raw materials,
services sector, and others.
Page 47
China Construction Bank Indonesia Annual Report 2025 47
BUSINESS AND FUNCTIONAL REVIEW
LOAN
The Bank's policy focused on strengthening and promoting The focus of the industrial sectors for corporate banking include:
sustainable business growth through the development of corporate infrastructure, manufacturing, natural resources (oil and gas, mining
banking business, particularly infrastructure financing, enhancing and other materials), transportation (sea, air and land), irrigation
support for SME sector in line with the government program, as systems, petrochemicals, telecommunications, waste recycling
well as the development of consumer banking management, real estate/property and electricity generation.
CCB Indonesia has full support from China Construction Bank Corporate Banking develops a number of products on a larger
Corporation as controlling shareholder who has expertise and scale, such as investment loan, working capital loan, syndicated
experience, especially in infrastructure financing, which is in line loan, factoring, commodity financing, trade finance, export credit,
with government programs and supports the Indonesian economy bank guarantees, invoice financing and LC standby. Corporate loan
in general. products include Back to back loan, Current Account Loan, Syndicated
Loan, Investment Loan, Project Financing Loan, Working Capital
CCB Indonesia always maintains diversified loan portfolios in various Loan, and trade finance products.
economic sectors, so that the spread of risk is relatively good.
Lending is directed at sectors that are considered still potential and COMMERCIAL BANKING
prospective with a focus on the quality and level of ability to repay
debtors' loans. Commercial loans at CCB Indonesia is the provision of credit facilities,
both for companies and individuals, for the needs of working capital
CCB Indonesia always adheres to conservative principles and and investment financing.
prudential banking in conducting its business activities. The Bank
actively distributes loans to existing customers and potential - Working Capital is a credit facility provided to meet the
customers to support business expansion and development, both necessary working capital requirements in one business cycle,
for working capital and other financing needs. In addition, CCB and/or special working capital needs such as to finance inventory/
Indonesia continues to strive to finance various strategic industrial receivables/projects or other special needs which, according
sectors in order to support business growth and contribute to the to CCB Indonesia's provisions, are appropriate to be financed.
economy. √ Credit limit as needed
√ Credit can be given in Rupiah or foreign currency
In order to implement sustainable finance, CCB Indonesia distributes √ The period of up to a maximum of 1 year and can be
financing to environmentally-friendly business activities, particularly extended as needed
to companies that are committed to green business practices. The √ The nature of revolving or non-revolving credit
Bank also encourages the provision of loans by prioritizing businesses
that operate with consideration for sustainability and environmental - Investment is a credit facility provided to finance the needs
preservation. of capital goods in the context of rehabilitation, modernization,
expansion, establishment of new projects and/or special needs
CORPORATE BANKING related to investment.
√ Credit limit as needed
Financing in the Corporate Banking segment is aimed at domestic √ Credit is given in Rupiah or foreign currency
private companies, Indonesian conglomerate companies, state- √ Long-term (more than 1 year) adjusted to the project plan
owned companies as well as Chinese corporations that invest and
do business in Indonesia. Development of distribution to the Continuing the conditions in the preceding period, CCB Indonesia's
corporate banking segment, related to controlling shareholder, commercial loans play an important role in channelling funds
CCB Corporation, which has expertise and experience in handling through credit. This shows the role and contribution of CCB Indonesia
corporate banking, especially for infrastructure financing and trade to help grow the Indonesian economy by encouraging the growth
finance. of the business sector in society.
Financing in the infrastructure sector is in line with current government CCB Indonesia's lending policy is guided by the principle of
programs, by providing financing solutions for government projects prudential banking. Increasing the loan portfolio to various
through arranging or participating in syndicated financing with potential and quality business sectors that support the growth
CCB Corporation groups, or externally with other banks; as well as of the Indonesian economy remains spread evenly, so as to avoid
the "one belt - one road" program development initiative in Indonesia. concentrated risk.
Page 48
48 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
LOAN
CONSUMER BANKING SMALL AND MEDIUM ENTERPRISE (SMES)
LOAN
In distributing consumer credit, CCB Indonesia has implemented
a number of attractive program promos for customers, including The SME sector has become one of the priorities in credit
product exhibitions and promotions in public places, as well as disbursement within the banking industry, in addition to having
providing special promotions for Mortgage Loan programs. still wide opportunities, it has been proven to be relatively more
CCB Indonesia also cooperates with a number of major developers resilient in a crisis situation that has occurred several times in
to offer mortgage facilities for consumers of the main developers. Indonesia. Lending to SMEs is also in line with government
programs to encourage the improvement of SMEs in Indonesia.
CCB Indonesia develops innovative products and improves service Efforts to increase lending to the SME segment with wider risk
quality. Customer needs is continuously monitored and the results are spreading. Flexibility combined with the conservative principle
used as a basis for continuous improvement in products and services. is the main foundation for this UKM credit, the ability of personnel
handling credit is sharpened by the provision of special training.
In the midst of intense competition in the consumer sector, CCB Besides that, the activity of lending to UKM is also classified as
Indonesia relies on customer-oriented business models that are sustainability finance.
able to provide innovative products according to consumer needs.
The number of loans to the MSME sector as on 31 December 2025
Ease of access and premium quality services to customers and was IDR 1,525 billion with the ratio of MSMEs to total loans of 5.78%.
prospective customers with a focus on prospective areas as a Based on the economic sector, the largest portion of the financing
consumer credit marketing channel. plan for MSMEs for each group is as follows:
MSME Loans Distribution The Most Dominant Economic Sector Sharing of Groups
Micro Business Loans Transportation and Warehousing 2.77%
Small Business Loans Wholesale & Retail 27.44%
Medium Business Loans Wholesale & Retail 69.79%
Viewed from the type of use, the following loan classifications per position 31 December 2025 compared to the position 31 December 2024:
31 Dec 2025 31 Dec 2024
Type of Loans (In Million IDR) % In Million IDR) %
Working capital 13,180,827 49.91% 10,581,219 45.10%
Investment 11,971,133 45.33% 11,452,290 48.81%
Consumer 1,253,396 4.75% 1,427,934 6.08%
Employee 1,831 0.01% 2,358 0.01%
Total 26,407,187 100.00% 23,463,801 100.00%
In 2025, the loan concentration of CCB Indonesia was in the Manufacturing Industry sector (26.61%), Financial Intermediaries and Insurance
(16.68%), Wholesale and Retail Trade (10.37%), Electricity, Gas and Water (7.88%), and others spread across various industrial sectors. CCB
Indonesia continues to maintain a diversified loan portfolio spread across various economic sectors, resulting in relatively good risk
distribution.
Page 49
China Construction Bank Indonesia Annual Report 2025 49
BUSINESS AND FUNCTIONAL REVIEW
LOAN
Loan Data by Economic Sector in 2025
0% 0,2%
0% 0.2%
26.6%
0% 0.2%
0.5%
16.7%
0.9%
1.5%
2.2%
3.2%
3.4%
10.4% 4.7%
4.8%
10.0%
6.8%
7.9%
Manufacturing Transportation and Warehousing Accommodation and Food Agriculture, Forestry, and Fisheries
Financial and Insurance Activities Households Service Activities Professional, Scientific and Technical Activities
Real Estate
Wholesale and Retail Trade; Repair Mining and Quarrying Education
and Maintenance of Motor Water Management, Wastewater
Vehicles and Motorcycles Information and Communication Other service activities
Management, Waste Management and
Construction Rental and Leasing Activities Recycling, and Remediation Activities Arts, Entertainment, and Recreation
Without Option Rights, Human Health and Social
Supply of Electricity, Gas, Steam/hot Employment, Travel Agencies and Government Administration, Defense,
Activities and Mandatory Social Security
Water and Cooler Air Other Business Support
LOAN BY COLLECTABILITY
(in million IDR)
Description 2025 2024
Current 25,347,684 22,235,207
Special Mention 655,787 730,193
Sub Standard 76,348 12,872
Doubtful 1,025 10,516
Loss 326,343 475,013
Total 26,407,187 23,463,801
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50 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
TREASURY, FI, TRADE FINANCE AND
INTERNATIONAL BANKING
51 FINANCIAL INSTITUTION/FI Treasury role in CCB Indonesia includes assets and liabilities management, liquidity
management, and the net open position (NOP) in accordance with applicable regulations.
51 TRANSACTION BANKING
52 TRADE FINANCE PRODUCTS Treasury also acts as a profit center through securities trade and foreign exchange
transactions, either for customer's benefit or Bank’s benefit.
52 INTERNATIONAL BANKING
Treasury is actively and dynamically managing Bank's liquid assets portfolio to diversify
its fund placement. Bank conducts placement in the inter-bank market, State Treasury
Notes, Bank Indonesia Certificate and Corporate Bonds.
For foreign exchange transactions, Treasury strengthens its cooperation with corporate
and commercial segments to cover a larger client network. The diversity of products
offered are also tailored to customer's requirements. Thus, Bank's marketing strategy to
market Treasury product solutions can be more optimal. Bank has offered Treasury service
solutions in the form of foreign exchange transactions of Spot, Forward, Swap and various
hedging product solutions.
Moreover, with the expansion of inter-bank network owned, Treasury is now participating
more actively in the money market transactions and foreign exchange markets. Without
ignoring the precautionary principle, Treasury is expected to provide optimal and
sustainable income from this inter-bank market.
Facing the existing economic challenges, Treasury is expected to continue to take the
initiative in developing existing products and businesses. Existing opportunities will
continue to be explored to provide reliable solutions for the needs of foreign exchange
transactions and customer hedging.
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China Construction Bank Indonesia Annual Report 2025 51
BUSINESS AND FUNCTIONAL REVIEW
TREASURY, FI, TRADE FINANCE AND INTERNATIONAL BANKING
CCB Indonesia is one of the Indonesian Appointed Cross Currency improve the effectiveness of monetary policy transmission and
Dealer (ACCD) Banks in the Implementation of Bilateral Transactions promote financial system stability by increasing the number of
with Local Currency Transaction (LCT) between Indonesia and Global Master Repurchase Agreement (GMRA) signings with
China. Bank Indonesia (BI) and the People's Bank of China (PBC) counterparties in Indonesia. This GMRA agreement is one of the
have officially started the implementation of cooperation in the main requirements before carrying out a repo transaction with a
settlement of bilateral transactions with local currencies between counterparty.
Indonesia and China since 2021. The framework for this cooperation
includes, among others, the use of direct exchange rate quotations In order to strengthen long-term funding and improve liquidity,
and relaxation of certain regulations on foreign exchange transactions CCB Indonesia has established bilateral cooperation with partner
between Rupiah and Yuan. banks through Bilateral Loan which aims to strengthen bank
liquidity and support sustainable growth. This step is taken to
The implementation of this cooperation is part of Bank Indonesia's ensure the bank can continue to grow steadily and maintain
ongoing efforts to encourage wider use of local currencies in the optimal liquidity to deal with market dynamics and evolving
settlement of trade transactions and direct investment with various operational needs as well as to diversify funding sources for CCB
partner countries. The expansion of the use of LCT is expected to Indonesia.
support the stability of the Rupiah through its impact on reducing
dependence on certain currencies in the domestic foreign exchange TRANSACTION BANKING
market.
In 2025, CCB Indonesia will continue to optimize the development
The use of LCT provides many direct benefits to businesses, including: of Transaction Banking products and services. The services are
(i) more efficient conversion costs of transactions in foreign currencies, developed to facilitate the needs of both domestic and
(ii) availability of alternative trade financing and direct investment international trade and account management for corporate
in local currency, (iii) availability of alternative hedging instruments operations/cash flow, optimize working capital, minimize
in local currency, (iv) diversification of currency exposure used in operational risks, and optimize the use of funds generated
the settlement of foreign transactions, (v) simplified customs through business and trade activities. Transaction Banking
procedures for businesses using LCT (reducing the risk of being provides comprehensive products and solutions for domestic
flagged for customs clearance), and (vi) relaxation of foreign exchange and cross-border payments, trade finance, foreign exchange,
transaction thresholds. and mitigating payment risks.
Taking into account CCB Indonesia's activeness in the Money Market In facing competitive business challenges, international professional
and Foreign Exchange Market (PUVA) initiative, in 2023 Bank Indonesia services have been prepared to capture opportunities to serve
(BI) appointed CCB Indonesia as one of initiator banks as management Transactional Company/TNC business activities.
of the Money Market and Foreign Exchange Market Association
Indonesia (APUVINDO), namely a self-regulatory association formed Transaction Banking services is to assist customers in carrying out
by transaction performers in PUVA Indonesia in the form of banks various banking transactions. Various services at competitive costs
and consisting of institutions and associations that carry out or are and exchange rates, as well as the latest processing systems have
related to activities in PUVA Indonesia. The purpose of establishing been available to serve the customers.
this association is to realize sustainable and industry-led development
of PUVA Indonesia in the product pricing participant and infrastructure Operation as an implementer of Transactional Banking services strives
aspects in line with the direction of PUVA development. to provide excellent and up-to-date services for international and
domestic trade transaction settlement services, bank guarantee
FINANCIAL INSTITUTION/FI provision and distribution services, foreign exchange fund transfer
services, as well as playing an important role in helping the implementation
The Bank also actively plays a role in providing credit line and of international financing programs, transaction financing trading, and
cooperation with financial institutions, banks and non-banks such implementation of RMB Local Currency Transaction (LCT), and also
as asset management, insurance institutions and pension funds. becoming direct participant of CIPS so as to further expand the channel
Determining transaction limit for FI facilities has also been using for CNY settlement and facilitate the FX transactions of customers
counterparty scoring method, so Bank’s risk exposure remains prudent. engaged in import/export trade between China and Indonesia.
CCB Indonesia also supports Bank Indonesia's initiative to encourage Bank continues to improve the structure of international trading
the expansion of repurchase agreement (Repo) transactions for services so as to provide services in accordance with customers’
the development of an advanced and modern financial market, expectations and needs.
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52 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
TREASURY, FI, TRADE FINANCE AND INTERNATIONAL BANKING
TRADE FINANCE PRODUCTS International banking services is provided to assist customers in
carrying out various banking transactions. Various services at
CCB Indonesia is also able to provide comprehensive Trade Finance competitive costs and exchange rates, as well as the latest processing
product services to assist customers in local or international transactions systems have been available to serve the customers.
such as issuance of Letter of Credit (LC) / Domestic Letter of Credit
(SKBDN), Bank Guarantee / Standby Letter of Credit (SBLC) / Demand Trade Operation as an implementer of international banking services
Guarantee, negotiating / discounting on documents of LC / SKBDN strives to provide excellent and up-to-date services for international
and Documentary Collection, as well as to obtain financing in the and domestic trade transaction settlement services, bank guarantee
form of Trust Receipt Financing, Invoice Financing, Pre-shipment provision and distribution services, foreign exchange fund transfer
Financing, Post-Shipment Financing and Supply Chain Financing. services, as well as playing an important role in helping the
implementation of international financing programs, transaction
In carrying out international transactions, CCB Indonesia collaborates financing trading, and implementation of RMB Local Currency
with the CCB network in several countries, as well as with the Transaction (LCT).
Bank's correspondents both domestically and internationally to
improve the scope and quality of services to customers. Bank continues to improve the structure of international trading
services so as to provide services in accordance with customers’
INTERNATIONAL BANKING expectations and needs.
Facing the challenges of an increasingly competitive business, international
professional services have been prepared in capturing opportunities to
serve the business activities of Transnational Companies (TNC).
Page 53
China Construction Bank Indonesia Annual Report 2025 53
BUSINESS AND FUNCTIONAL REVIEW
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54 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
HUMAN CAPITAL
55 EDUCATION, TRAINING, As a financial services institution, CCB Indonesia treats
AND DEVELOPMENT FOR
HUMAN CAPITAL human resources as a corporate asset. Human capital
♦ Total Employees by
management is undertaken through a strategic partnership
Employees’ Status approach to drive sustainable business growth and
♦ Employees’ Composition by support the efforts of CCB Indonesia to provide the best
Education Level
♦ Employees’ Composition by for all stakeholders.
Years of Service
♦ Employees’ Composition by In 2025, the Bank's human resource management will focus on the development of
Age employee competencies in technology and the use of the latest applications, the
♦ Employees’ Composition by improvement of employee awareness of personal data protection, the improvement of
Position employee understanding of cyber security, the enhancement of understanding of AML,
♦ Employees’ Composition by CFT and CPF, as well as the deepening of knowledge on the management of various
Gender banking risks, including Climate Risk Management & Scenario Analysis (CRMS). Changes
♦ Employee Turnover to the organizational structure will also be carried out to improve the effectiveness of the
Company's operational performance. Vacant positions will be prioritized through internal
promotions to strengthen risk mitigation management and improve operational support
for business development. The quality of the workforce will be improved through training,
both online and offline.
Employee competency improvement is not only carried out to improve hard skills, but
also soft skills. Among the developments in soft skills, there is leadership training for
employees at the senior executive level as well as emotional intelligence training. The
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China Construction Bank Indonesia Annual Report 2025 55
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HUMAN CAPITAL
Bank also improves understanding of knowledge that can also Throughout 2025, the Bank conducted a total of 308 training
support employee performance in general. In order to keep up programs with 6,666 participants. By comparison, in 2024 the
with technological developments, the Bank organizes training Bank implemented 286 training programs with a total of 7,098
programs that are expected to improve employees' capabilities participants. Training programs in 2025 were conducted both
in using new banking systems and technologies. In addition, the domestically and overseas, through online and offline methods,
Bank is also committed to enhancing employees' understanding and were tailored to operational needs at the time of implementation.
of personal data protection and cybersecurity. In 2025, the Bank also facilitated 57 employees to participate in
overseas training programs.
The implementation of training and skills development in 2025 was
more diverse compared to previous years. In that year, CCB Indonesia The Bank has consistently conducted employee training and
facilitated the participation of more employees in overseas training competency development programs, both internally and externally.
programs, particularly to anticipate developments in technology. The number of participants in education and training programs
Training related to the development of specialized competencies for 2025 and 2024 is as follows.
supporting the Bank’s core activities continued to constitute a
significant portion of the overall training programs, including risk Total Participants
management competency certification, competency-based training Types of Education and Training 2025 2024
in Payment Systems and Rupiah Currency Management (SPPUR),
• Internal Education 6,212 6,758
Treasury competency training, as well as other training programs. • External Education 454 340
Jumlah 6,666 7,098
In addition, various training programs are held to improve employee
capabilities related to business continuity management,
understanding of the Bank's products, as well as Internal Control Education and training programs held during 2025 with materials
over Financial Reporting. Human resource development is carried covering technical and soft skills, including: Training and introduction
out through systematic and sustainable education and training to banking systems or new technologies, Risk Management
programs, with materials adapted to the Bank's needs in line with Certification, Payment System Certification, Business Continuity
national and global developments. CCB Indonesia also continues Management, Leadership Training, AML CFT training, Compliance
to maintain the quality of human resource management through field, Product Knowledge, training related to Personal Data Protection
the improvement of internal systems and increased efficiency of and Customer Data Protection, training related to Cyber Security,
internal work processes. Digital Banking, and various other seminars and workshops.
In supporting the improvement of human capital quality, development The number of Bank employees as of December 2025 (excluding
in 2025 was directed at: outsourced employees) was 1,140 persons. The Bank outsourced
• Maintenance of competency certification and competency- some of the work of non-staff, such as couriers, drivers, security,
based training required for the Bank’s employees receptionists, and cleaning, to outsourcing service providers. As of
• Education to increase risk and compliance awareness 31 December 2025, the number of outsourced employees was 285
• Education to promote awareness of personal data protection persons, giving a total number of employees (including outsourced
and cybersecurity employees) to 1,425 persons.
• Enforcement of systematic and continuous education and
training programs. Total Employees by Employees’ Status
• Cadre formation process for first line management positions,
including the promotion of employees to fill strategic 31 Dec 2025 31 Dec 2024
positions. Employees’ Status Total % Total %
• Ensure the implementation of code of conduct and improve
Permanent Employees 1,107 97% 1,089 96%
compliance with applicable provisions and laws in the field of
Probation Employees 25 2% 36 3%
employment.
Contract Employees 8 1% 6 1%
EDUCATION, TRAINING, AND Number of employees 1,140 100% 1,131 100%
Outsourcing Employees 285 - 288 -
DEVELOPMENT FOR HUMAN CAPITAL
Number of employees 1,425 - 1,419 -
Employee training and development programs were one of the (including outsourcing
Bank’s main priorities in 2025 and continued to be enhanced in employees)
line with the needs to support the Bank’s business growth.
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56 China Construction Bank Indonesia Annual Report 2025
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HUMAN CAPITAL
Employees’ Composition by Education Level Employees’ Composition by Position
(Excluding outsourcing employees) (Excluding outsourcing employees)
31 Dec 2025 31 Dec 2024 31 Dec 2025 31 Dec 2024
Employees’ Status Jumlah % Jumlah % Position Total % Total %
< Senior High School 187 16% 213 19% Directors 5 0 4 0%
Academy 115 10% 119 11% Division Head / Regional Head 35 3% 36 3%
Bachelor 798 70% 760 67%
Branch Manager 67 6% 67 6%
Postgraduate 40 4% 39 3%
Department Head 148 13% 135 12%
Total 1,140 100% 1,131 100%
Officer 56 5% 70 6%
Staff 752 66% 735 65%
Employees’ Composition by Education Level
(Excluding outsourcing employees) Non-Staf 77 7% 84 7%
31 Dec 2025 31 Dec 2024 Total 1,140 100% 1,131 100%
Education Level Total % Total %
0-3 years 347 30% 324 29%
Employees’ Composition by Gender
(Excluding outsourcing employees)
3-5 years 69 6% 84 7%
5-10 years 290 25% 338 30% 31 Dec 2025 31 Dec 2024
10-20 years 332 29% 269 24% Gender Total % Total %
> 20 years 102 9% 116 10% Male 548 48% 544 48%
Total 1,140 100% 1,131 100% Female 592 52% 587 52%
Total 1,140 100% 1,131 100%
Employees’ Composition by Age
(Excluding outsourcing employees) Employee Turnover
31 Dec 2025 31 Dec 2024 (Excluding outsourcing employees)
Age Total % Total % Employee Turnover 31 Dec 2025 31 Dec 2024
< 25 years old 45 4% 60 5% New Employees Recruitment 130 105
25-34 years old 432 38% 415 37% Resigned employees 121 157
35-44 years old 364 32% 362 32% Total year-end employees 1.140 1.131
> 45 years old 299 26% 294 26%
Total 1,140 100% 1,131 100%
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China Construction Bank Indonesia Annual Report 2025 57
BUSINESS AND FUNCTIONAL REVIEW
INFORMATION TECHNOLOGY
Development of Information Technology Systems of CCB Indonesia is performed in
a sustainable manner, especially to provide convenience for customers in transactions.
Information Technology (IT) as the driving force of business needs To realize short-term targets in Information Technology, IT
to be flexible and reliable to keep up with the dynamic development development is also supported by appropriate technology tools
of CCB Indonesia. IT is also an important element in supporting to achieve targets with a proper security system. All technological
the bank's operations. activities are carried out in a centralized and integrated manner.
In the era of digitalization, cyber security has become the top priority, The IT systems development policy is consistently continued in
therefore CCB Indonesia has implemented ISO 27001 regarding the future which directs CCB Indonesia to transform its image
Information Security Management Systems and obtained the certification. into a modern bank, by providing convenience to customers in
banking transactions, using the technology and internet
CCB Indonesia consistently strives to improve the quality of its products sophistication by applying and improving electronic delivery
and services, with IT support as a critical instrument in realizing such channel services.
efforts. CCB Indonesia successfully implemented RMB Cross-Border
Settlement System (CIPS) and UnionPay Acquiring in their ATM machines, To develop a forward-looking information technology in order to
enhancing cross-border financial services and customer convenience. support process and service which are effective, rapid, accessible
Additionally, CCB Indonesia ensures the protection of personal data and convenient, will be continued consistently.
in compliance with Personal data Protection Law, safeguarding customer
information and maintaining Privacy standards. The development of the Information Technology System for CCB
Indonesia is carried out continuously in line with the development
The best utilization of information technology is a key factor for of the company, which is expected to provide optimal support
the efficiency required in the processing of transactions, improving for CCB Indonesia operations and also provide convenience for
accuracy and providing satisfactory services to various banking customers in making transactions both at Bank counters and
needs of the customers. The synergy that is developed across all online.
elements have led to the sustainable growth of CCB Indonesia.
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58 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
59 RISK MANAGEMENT STRUCTURE The implementation of risk management includes
60 IMPLEMENTATION OF RISK
MANAGEMENT identification, measurement, monitoring and control
60 RISK MANAGEMENT POLICY of various types of risk in each line of business and its
60 RISK MANAGEMENT STRATEGY
supporting functions. CCB Indonesia always implements
61 KEY METRICS
63 CAPITAL DISCLOSURE effective and comprehensive risk management in
76 CREDIT RISK MANAGEMENT accordance with the level of risk faced.
76 CREDIT COLLECTION AND
RECOVERY Risk management is a structured approach to managing uncertainty related to the threat
77 CREDIT CONCENTRATION RISK of loss as a result of a series of activities or business activities being carried out. In risk
MANAGEMENT POLICY management, it requires management that has sufficient expertise and competence, so
77 CREDIT RISK EXPOSURE that all kinds of potential risks can be anticipated from the start by preparing the necessary
92 MARKET RISK MANAGEMENT mitigation measures.
93 INTEREST RATE RISK IN
BANKING BOOK- REPORT ON CCB Indonesia always implements effective and comprehensive risk management according
THE IMPLEMENTATION OF RISK
to the level of risk faced. The application of risk management is an important aspect in
MANAGEMENT FOR IRRBB
managing various risks faced by the Bank.
94 INTEREST RATE RISK IN BANKING
BOOK - IRRBB CALCULATION
REPORT The implementation of risk management includes identification, measurement, monitoring
94 LIQUIDITY RISK (LIQA) and control of various types of risk in each line of business and its supporting functions.
95 BANK RISK MANAGEMENT Therefore, in applying risk management, the Bank is very concerned about the efforts to
APPROACH (OVA) raise risk awareness and risk culture well and thoroughly in business activities and banking
107 OPERATIONAL RISK operations on a daily basis.
108 LEGAL RISK
108 REPUTATION RISK
108 STRATEGIC RISK
109 COMPLIANCE RISK
109 RISK PROFILE
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China Construction Bank Indonesia Annual Report 2025 59
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RISK MANAGEMENT
The Bank's risk management policies follow and refer to the Financial - SEOJK No. 21/SEOJK.03/2017 dated 6 June 2017 concerning
Services Authority Regulations (POJK) and Bank Indonesia Regulations the Implementation of Risk Management in the Use of Information
(PBI) as minimum provisions to guarantee the best governance. Technology by Commercial Banks.
The Bank improves and perfects every policy, guidelines and - SEOJK No. 14/SEOJK.03/2017 dated 17 March 2017 concerning
standard operating procedures that shape the effectiveness of the Assessment of the Health Level of Commercial Banks.
risk management strategy, in line with the development of the - SEOJK No. 29/SEOJK.03/2022 dated 27 December 2022 regarding
Bank's business complexity. Cyber Resilience and Security for Commercial Banks.
- POJK No. 17 of 2023 dated 14 September 2023 regarding the
Risk management aims to protect the Bank from possible losses Implementation of Governance for Commercial Banks.
arising from various activities, maintain the Bank's capital, support
the decision-making process, to optimise the risk profile, to increase In addition, the Bank also refers to internal regulations, namely risk
the value of the Company, and to keep the Bank's reputation based management policies, international best practices, as well as the
on risk appetite by considering the capital capacity owned. Therefore, Basel Committee recommendations.
the Bank maintains a balance between risk and benefits in order
to produce sustainable value growth for shareholders. RISK MANAGEMENT STRUCTURE
The Bank identifies risks for each risk factor that can be quantified The risk management structure consists of Risk Monitoring Committee,
and measured according to objective and consistent criteria. The Risk Management Committee and Risk Management Division. The
implementation of sound and comprehensive risk management risk management organization involves active supervision of the
in identifying, measuring, controlling, monitoring and reporting Board of Commissioners and Directors, including business lines at
risks is carried out on 8 types of risks determined by Bank Indonesia various levels of responsibility.
and the Financial Services Authority (OJK), namely Credit Risk,
Market Risk, Liquidity Risk, Operational Risk, Legal Risk, Compliance The Risk Monitoring Committee is the highest management authority
Risk, Strategic Risk and Reputation Risk. at the Board of Commissioners level. This committee functions as
a supervisory board to monitor the implementation of risk
The entire risk management process is carried out based on the management strategies and policies.
application of the principles of good corporate governance. In
implementing risk management, the Bank has a corporate governance The Risk Management Committee is a committee at Board of
structure which functions to improve the four eyes principle and Directors level and executive officers who are responsible for overall
transparency in the risk management process. The Risk Management risk management in all business lines and operational banks. This
function is established as a controller to direct the Bank’s capability, committee also functions to oversee the implementation of
and in terms of risk measurement and risk control supported by strategies, policies and evaluate significant risk issues. Board of
other functions, such as Internal Audit, Legal, Compliance, and Directors has the authority to manage risk, provide risk limits in
others. making decisions which are the Bank's risk appetite.
In implementing risk management, the Bank applies by referring In addition, the Bank has other directors' committees in implementing
to banking regulations in accordance with the Financial Services risk management, namely the Credit Committee, Credit Policy
Authority Regulations (POJK) and OJK Circular Letters (SEOJK), Committee, Assets and Liabilities Committee (ALCO), and Information
among others: Technology Steering Committee. Each committee performs its
- POJK No. 18/POJK.03/2016 dated 16 March 2016 regarding duties based on the mandate that has been set. These committees
the Implementation of Risk Management for Commercial meet regularly to assess and discuss risk issues faced by the Bank
Banks. in carrying out its operational activities.
- POJK No. 11/POJK.03/2016 dated 29 January 2016 regarding
the Minimum Capital Adequacy of Commercial Banks, as Daily risk management activities are carried out by the Risk
amended by POJK No. 34/POJK.03/2016 dated 22 September Management Division, which is independent from the operational
2016. business units, which regularly monitors and reviews each risk and
- POJK No. 11/POJK.03/2022 dated 6 July 2022 regarding the potential loss to the Bank. Specifically, the functions and duties of
implementation of Information Technology by Commercial the Risk Management Division are as follows:
Banks. - Monitoring and reviewing the implementation of risk
- SEOJK No. 12/SEOJK.03/2018 dated 21 August 2018 regarding management policies, methodologies, process, information
the Implementation of Risk Management and Standardized systems and strategies of the Bank on a regular basis.
Approach Risk Measurement for Interest Rate Risk In The Banking - Related to Operational Risk, implementing various operational
Book for Commercial Banks. risk management tools including data collection on operational
- SEOJK No. 34/SEOJK.03/2016 dated 1 September 2016 regarding losses, Risk & Control Self Assessments, and Key Risk Indicators,
the Implementation of Risk Management for Commercial Banks. Stress Test etc.
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60 China Construction Bank Indonesia Annual Report 2025
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RISK MANAGEMENT
- Related to Credit Risk, monitoring and reviewing credit risk Board of Commissioners and Board of Directors hold a key role in
exposure, reviewing credit policies, credit concentration limits, ensuring the success of risk management through their active
industrial market targets and sectoral zones, conducting stress supervision. Board of Commissioners may delegate the risk monitoring
tests, reviewing credit risk portfolio reports, setting and function to the Risk Monitoring Committee. However, Board of
developing methodologies for calculating impairment losses Commissioners remains as the final responsible party.
credits based on applicable Financial Accounting Standards
Guideline/FASG, etc. Board of Directors has a role in determining comprehensive risk
- Related to Market and Liquidity Risks, monitoring and reviewing management policies direction and strategies as well as the
market and liquidity risk exposures arising from business units; implementation. As the party responsible for carrying out operational
stress testing of market and liquidity risks, etc. activities, including monitoring the implementation of risk management,
- Related to other risks, namely legal risk, compliance risk, strategic Board of Directors established Risk Management Committee to assist
risk and reputation risk; monitoring and reviewing the risk them in carrying out their functions and responsibilities.
exposure of each business and operational unit, etc.
- Supporting the approval process of new products & activities RISK MANAGEMENT POLICY
of the Bank by reviewing the related risks and required risk
mitigation. The risk management policy aims to be able to measure the amount
- Providing the Board of Commissioners, Directors and Risk of tolerance limit or risk appetite which can be taken by banks in
Management Committee with an independent and periodic managing profitability, which reflects the amount of capital managed
assessment of the risk profile, Risk Based Bank Rating (RBBR), to face risks including business development. CCB Indonesia's risk
capital adequacy assessment report through the Internal Capital management policy also includes efforts to foster a risk awareness
Adequacy Assessment Process (ICAAP), where the Bank's capital culture at all levels, namely the awareness that risk management
adequacy level is measured by considering risks other than is essentially the responsibility of all levels of the Bank.
Pillar 1 risks (credit, market and operational), as well as providing
recommendations to risk taking units or risk management RISK MANAGEMENT STRATEGY
committees in accordance with the scope of the Risk Management
Division. The risk management strategy is made by considering the Bank's
- Responsible for reporting related to Financial Services Authority business plan in a comprehensive manner to be conveyed to all
(OJK) regulations for Risk Management. levels of the Bank so that all levels can understand and implement
it properly. The Bank implements the following risk management
IMPLEMENTATION OF RISK MANAGEMENT strategy as follows:
• Having committees that actively monitor risk management
The implementation of risk management at CCB Indonesia involves • Formulation of risk management policies based on banking
the main elements that support the risk management governance regulations concerning the Implementation of Risk Management
structure. The implementation of good and comprehensive risk for Commercial Banks and taking into account the
management is expected to improve business performance with recommendations from Basel and best practices in the market.
controlled risk by prioritizing prudential principles and sound • Ensure the application of the precautionary principle and the
banking practices. The application of risk management is part of four eyes principle in decision making.
strengthening the stability and resilience of banking business • Establishment of risk limits.
activities by: • Implementing a risk awareness culture in all Bank employees.
a. Active supervision by Board of Commissioners and Board of • Develop a methodology for calculating risk exposure.
Directors • Monitor the quality of risk implementation on a regular basis
b. Adequacy of policies, procedures and limit setting • Develop an information system and risk reporting.
c. Risk management process and risk management system • Perform stress testing to anticipate potential risks in the future.
d. Risk management internal control system • Ensure the effectiveness and enhance the competence of
human resources in the application of risk management.
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China Construction Bank Indonesia Annual Report 2025 61
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KEY METRICS
December December
No. Description 2025 2024
Available Capital (value)
1 Common Equity Tier (CET1) 6,475,768 6,139,213
2 Capital Tier (Tier 1) 6,475,768 6,139,213
3 Total Capital 6,719,258 6,355,818
Risk Weighted Assets (Value)
4 Total Risk Weighted Assets (RWA) 22,793,235 20,694,595
Risk-based Capital Ratio as a percentage of RWA
5 CET1 Ratio (%) 28.41 29.67
6 Tier 1 Ratio (%) 28.41 29.67
7 Total Capital Ratio (%) 29.48 30.72
Additional CET1 that serves as a buffer as a percentage of RWA
8 Capital conservation buffer (2.5% of RWA) (%) 2.50 2.50
9 Countercyclical buffer (0 - 2.5% of RWA) (%) - -
10 Capital Surcharge for Systemic Banks (1% - 2.5%) (%) - -
11 Total CET1 as buffer (Line 8 + Line 9 + Line 10) 2.50 2.50
12 Component of CET1 for buffer 20.48 21.72
Basel III compliant leverage ratio
13 Total Exposure 43,356,662 42,184,297
14 Leverage Ratio, including the impact of adjustments to the temporary exemption of current accounts with Bank - -
Indonesia in order to meet the minimum reserve requirement (if any)
a. Leverage ratio in accordance with Basel III with the Expected Credit Loss Model in accordance with PSAK 71 in N/A N/A
full. (%) (line 2a / line13)
b. Leverage Ratio, excluding the impact of any adjustment to the temporary exemption of current
accounts with Bank Indonesia in order to meet the minimum reserve requirement (if any)
c. Leverage Ratio, including the impact of temporary exemption on current accounts with Bank Indonesia 14.94 14.56
in order to fulfill the minimum reserve requirement (if any), which incorporates the average value of
gross carrying amount of Securities Financing Transaction (SFT) assets (%)
d. Leverage Ratio, excluding the impact of temporary exemption on current accounts with Bank Indonesia 14.94 14.52
in order to fulfill the minimum reserve requirement (if any), which incorporates the average value of
gross carrying amount of SFT assets (%)
Liquidity Adequacy Ratio (LCR)
15 Total High Quality Liquid Assets (HQLA) 8,193,932 8,265,365
16 Total Net Cash Outflow 5,146,308 4,719,455
17 LCR (%) 159.22 175.13
Net Stable Funding Ratio (NSFR)
18 Total Available Stable Funding (ASF) 23,866,882 21,508,202
19 Total Required Stable Funding (RSF) 20,520,868 19,409,682
20 NSFR (%) 116.31 110.81
Qualitative Analysis
Capital Adequacy Ratio as of 31 December 2025 decreased by 1.24% compared to 31 December 2024. This was due to an increase in RWA, especially
in credit risk RWA of IDR 1.76 trillion or 9.06%, based on historical data, the Capital Ratio has always been above the regulatory requirements.
Leverage Ratio as of 31 December 2025, there was an increase in total exposure to IDR 43,356,662 million due to a significant increase in the value of
its asset exposure due to an increase in loans from the previous period. The percentage of leverage ratio decreased to 14.94% due to the core capital
increased to IDR 6,477,716 million. The leverage ratio is still above the provisions of the Financial Services Authority (OJK).
The Liquidity Coverage Ratio (LCR) of 31 December 2025 decreased by 15.91% compared to the position of 31 December 2024. This was due to a decrease in total High
Quality Liquid Assets (HQLA) of IDR 71.43 billion and an increase in Total Net Cash Outflow of IDR 426.85 billion.
Net Stable Funding Ratio (NSFR) position on 31 December 2025 decreased by 5.5% compared to the position on 31 December 2024. The decrease
was influenced by an increase in total available stable funding (ASF) of IDR 2.36 trillion and an increase in total required stable funding (RSF) of IDR
1.11 trillion.
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RISK MANAGEMENT
LI1: Difference between Consolidated Coverage according to accounting standards and prudential requirements
(in million IDR)
a b c d e f g
Carrying value of each risk
Carrying Not subject to
values as Carrying capital
reported in values Subject to Subject to requirements or
published under scope Subject to counterparty Subject to the the market subject to
financial of regulatory credit risk credit risk securitisation risk deduction from
Period 31 December 2025 statements consolidation framework framework framework framework capital
Assets
Cash 147,547 147,547 - - - - -
Placement with Bank Indonesia 1,506,443 1,506,443 - - - - -
Placement with another bank 714,210 714,210 150,603 - - - -
Spot and derivatives / forward bills 2,427 2,427 - - - - -
Securities held 7,889,166 7,889,166 - - - - -
Securities that are sold with a 178,980 178,980 - - - - -
promise to repurchase (repo)
Receivables on securities - - - - - - -
purchased with an agreement
to resell (reverse repo)
Acceptance receivables 3,172 3,172 - - - - -
Loans granted 26,407,187 26,407,187 18,821,498 - - - -
Equity capital - - - - - - -
Other financial assets 158,026 158,026 - - - - -
Reserve for losses for decrease (268,848) (268,848) - - - - -
in the value of financial assets
Intangible assets - Net 202,669 202,669 - - - - -
Fixed assets and inventory - Net 743,802 743,802 743,802 - - - -
Non-productive assets 206,292 206,292 117,736 - - - -
Other Assets - Net 192,636 192,636 61,863 - - - -
Total Assets 38,083,709 38,083,709 19,895,502 - - - -
Liabilities
Current Account 5,070,630 5,070,630 - - - - -
Saving Account 1,868,753 1,868,753 - - - - -
Time Deposit 21,726,629 21,726,629 - - - - -
Liabilities to Bank Indonesia - - - - - - -
Liabilities to other banks 1,693,643 1,693,643 - - - - -
Spot and derivatives / forward 1,321 1,321 - - - - -
liabilities
Liabilities for securities that are 167,514 167,514 - - - - -
sold under an agreement to
repurchase (repo)
Acceptance liabilities 3,172 3,172 - - - - -
Securities that are issued - - - - - - -
Loans / financing received 16,695 16,695 - - - - -
Security deposit 1,328 1,328 - - - - -
Other liabilities 388,506 388,506 - - - - -
Total liabilities 30,938,191 30,938,191 - - - - -
Qualitative Analysis
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LI2: Source of the main difference between exposure in accordance with prudential regulations and carrying values
in accordance with financial accounting standards
(in million IDR)
a b c d e
Item corresponds to:
Counterparty
Credit risk Framework credit risk Market risk
Period 31 December 2025 Total framework securitization framework framework
Asset carrying value amount under scope of regulatory 38,083,709 19,895,502 - - -
consolidation (as per template LI1)
Liabilities carrying value amount under regulatory 30,938,191 - - - -
scope of consolidation (as per template LI1)
Total net amount under regulatory scope of - - - - -
consolidation
Off-balance sheet amounts - - - - -
Differences in valuations - - - - -
Differences due to different netting rules, other than - - - - -
those already included in row 2
Differences due to consideration of provisions - - - - -
Differences due to prudential filters - - - - -
…. - - - - -
Exposure amounts considered for regulatory - - - - -
purposes
Qualitative Analysis
LIA: Explanation of the Differences between Exposure Values in accordance with Financial Accounting Standards and
OJK Provisions
There is no difference between the carrying value according to financial accounting standards, as reported in the financial statements and the
exposure value according to prudential regulations
CAPITAL DISCLOSURE
a) Capital Structure
Risk management through capital carried out by the Bank includes diversification of capital sources to comply with applicable capital
requirements, maintaining a healthy capital ratio, supporting long-term strategic business plans and maximizing value for shareholders.
The Bank must ensure capital adequacy to cover various types of risks based on regulatory requirements, as well as internal requirements
according to changes in economic conditions and the characteristics of activities.
The Bank has complied with the capital requirements set forth throughout the reporting period with an emphasis on core capital to
support its business and activities. Core Capital of CCB Indonesia as of 31 December 2025 of IDR 6.48 trillion. In managing capital, the
Bank refers to the applicable regulatory provisions in calculating capital adequacy to cover risks.
b) Capital adequacy
The Bank's capital adequacy ratio (CAR) taking into account credit, market and operational risks in 2024 amounted to 29.48%, a
decrease of 1.33% compared to 2024 which amounted to 30.72%.
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Quantitative Disclosure of Bank Capital Structure
Standard Format for Disclosure of Capital Calculations in Accordance with the Basel III Framework
CC1: Capital Composition
Period 31 December 2025
Ref. number derived from
No. Components Amount (in million IDR) Balance Sheet Publication1)
CET 1: Instruments and Additional Paid-in Capital
1 Common stock (including surplus stock) 5,059,351 1
2 Retained earnings 1,717,037 2
3 Accumulated other comprehensive income (and other reserves) 359,774 3
4 Capital included in the phase out of CET1 N/A N/A
5 Non-controlling interests that can be taken into account N/A 4
6 CET1 before regulatory adjustment
CET 1: Reduction Factor (Regulatory Adjustment)
7 Difference less the amount of fair value adjustment of financial -
instruments in the trading book
8 Goodwill 190,075 5
9 Other intangible assets (other than Mortgage-Servicing Rights) 13,312 6
10 Deferred tax assets from future profitability N/A N/A
11 Cash-flow hedge reserve N/A N/A
12 Shortfall on provisions for expected losses N/A N/A
13 Gain on sale of assets in securitization transactions N/A N/A
14 Increase/decrease in fair value of financial liabilities (DVA) N/A N/A
15 Defined benefit pension assets N/A N/A
16 Investments in own shares (if not already netted in capital in the N/A N/A
Statement of Financial Position)
17 Cross-holdings in CET 1 instruments in other entities - -
18 Investments in the capital of banks, financial and insurance entities N/A N/A
outside the scope of consolidation on a provisional basis, net of
permitted short positions, where the Bank does not own more than
10% of the issued share capital (amount above 10% threshold)
19 Significant investments in ordinary shares of banks, financial and N/A N/A
insurance entities outside the scope of consolidation on a provisional
basis, net of permitted short positions (amounts above the 10%
threshold)
20 Mortgage servicing rights N/A N/A
21 Deferred tax assets arising from temporary differences (amounts N/A N/A
above the 10% threshold, net of tax liabilities)
22 Amounts exceeding the 15% limitation of: N/A N/A
23 Significant investments in common stock financials N/A N/A
24 Mortgage servicing rights N/A N/A
25 Deferred tax from temporary differences N/A N/A
26 Adjustments based on specific national provisions - -
a. Difference between PPKA and CKPN 163,885 -
b. Non-productive PPKA 171,705 N/A
c. Deferred Tax Assets 130,773 7
d. Investments - -
e. Capital shortfall in insurance subsidiaries - -
f. Securitization exposure - -
g. Others 9,356 -
Page 65
China Construction Bank Indonesia Annual Report 2025 65
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RISK MANAGEMENT
Quantitative Disclosure of Bank Capital Structure
Standard Format for Disclosure of Capital Calculations in Accordance with the Basel III Framework
CC1: Capital Composition
Period 31 December 2025
Ref. number derived from
No. Components Amount (in million IDR) Balance Sheet Publication1)
27 Adjustment to CET 1 due to AT 1 and Tier 2 being less than the -
deduction factor
28 Amount of reduction (regulatory adjustment) to CET 1 N/A N/A
29 Total CET 1 after deduction factor N/A N/A
Additional Tier 1 Capital (AT 1): Instrument
30 AT 1 instruments issued by the Bank (including stock surplus) - -
31 Those classified as equity under accounting standards - N/A
32 Those classified as liabilities under accounting standards - N/A
33 Capital that is included in the phase out of AT 1 N/A N/A
34 AT 1 instruments issued by subsidiaries that are recognized in the N/A N/A
consolidated CAR calculation
35 Instruments issued by subsidiaries that are included in the phase out N/A N/A
36 Total AT 1 before regulatory adjustment - -
Additional Tier 1 Capital: Reduction Factor (Regulatory Adjustment)
37 Investment in own AT 1 instruments N/A N/A
38 Cross-holdings in AT 1 instruments of other entities N/A N/A
39 Investments in capital of banks, financial and insurance entities outside N/A N/A
the scope of consolidation on a regulatory basis, net of permitted short
positions, where the Bank does not own more than 10% of the issued
share capital (amounts above the 10% threshold)
40 Significant investments in the capital of banks, financial and insurance N/A N/A
entities outside the scope of statutory consolidation (net of permitted
short positions)
41 Adjustments based on national specific requirements N/A N/A
a. Placement of funds in AT 1 instruments with other banks N/A N/A
42 Adjustment to AT 1 due to Tier 2 being less than the deduction factor N/A N/A
43 Total regulatory adjustment to AT 1 - -
44 Total AT 1 after deduction factor - -
45 Total Tier 1 Capital (CET 1 + AT 1) - -
Supplementary Capital (Tier 2): Instruments and reserves
46 Tier 2 instruments issued by the Bank (including stock surplus) - 8
47 Capital that is included in the phase out of Tier 2 N/A N/A
48 Tier 2 instruments issued by subsidiaries that are recognized in the N/A N/A
consolidated CAR calculation
49 Capital issued by subsidiaries that are included in the phase out of N/A N/A
Tier 2
50 KDPA general reserve for earning assets that must be calculated with a 243,490 N/A
maximum amount of 1.25% of RWA for Credit Risk
51 Total Supplementary Capital (Tier 2) before deduction factor - -
Supplementary Capital (Tier 2): Regulatory Adjustment
52 Investment in own Tier 2 instruments N/A N/A
53 Cross-holdings in Tier 2 instruments of other entities N/A N/A
Page 66
66 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Quantitative Disclosure of Bank Capital Structure
Standard Format for Disclosure of Capital Calculations in Accordance with the Basel III Framework
CC1: Capital Composition
Period 31 December 2025
Ref. number derived from
No. Components Amount (in million IDR) Balance Sheet Publication1)
54 Investment in TLAC liabilities of capital of banks, financial and insurance N/A N/A
entities outside the scope of consolidation on a regulatory basis, net of
permitted short positions, where the Bank does not own more than
10% of the issued share capital; value was previously set at a threshold
of 5% but no longer meets the criteria (for Systemic banks)
Investments in other TLAC liabilities of banking, financial, and insurance
entities that are outside the scope of regulatory consolidation and, for
which the bank does not own more than 10% of the entity's issued
ordinary shares: amount previously designated for the 5% threshold but
which no longer qualifies (for Systemic G-SIBs only)
55 Significant investments in capital or TLAC instruments of banks, N/A N/A
financial and insurance entities outside the scope of regulatory
consolidation (net of permitted short positions)
56 Adjustments based on national specific provisions N/A N/A
a. Sinking funds N/A N/A
b. Placement of funds in Tier 2 instruments with other banks N/A N/A
57 Total regulatory adjustment Supplementary Capital N/A N/A
58 Total Supplementary Capital (Tier 2) after regulatory adjustment N/A N/A
59 Total Capital (Tier 1 Capital + Supplementary Capital) 6,719,258 -
60 Total Risk Weighted Assets (RWA) 22,793,235 -
Capital Adequacy Ratio (CAR) and Capital Buffer
61 Tier 1 Capital Ratio (percentage to RWA) 28.41 -
62 Tier 1 Capital Ratio (percentage of RWA) 28.41 -
63 Total Capital Ratio (percentage to RWA) 29.48 -
64 Buffer (percentage to RWA) - -
65 Capital Conservation Buffer 2.50 -
66 Countercyclical Buffer - -
67 Higher loss absorbency requirement - -
68 For conventional commercial banks: CET 1 available to fulfill the Buffer 20.48
(percentage to RWA)
National minima (if different from Basel 3)
69 National lowest CET 1 ratio (if different from Basel 3) N/A N/A
70 Lowest national Tier 1 ratio (if different from Basel 3) N/A N/A
71 Lowest national total capital ratio (if different from Basel 3) N/A N/A
Amount under the deduction limit (before risk weighting)
72 Non-significant investments in capital or other TLAC liabilities of other N/A N/A
financial entities
73 Significant investments in ordinary shares of financial entities N/A N/A
74 Mortgage servicing rights (net of tax liability) N/A N/A
75 Deferred tax assets from temporary differences (net of tax liabilities) N/A N/A
Page 67
China Construction Bank Indonesia Annual Report 2025 67
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Quantitative Disclosure of Bank Capital Structure
Standard Format for Disclosure of Capital Calculations in Accordance with the Basel III Framework
CC1: Capital Composition
Period 31 December 2025
Ref. number derived from
No. Components Amount (in million IDR) Balance Sheet Publication1)
Cap imposed on Tier 2 provisions
76 Provisions that can be recognized as Tier 2 according to the exposure N/A N/A
under the standardized approach (before the cap is imposed)
77 Cap on provisions recognized as Tier 2 under the standardized N/A N/A
approach
78 Provisions that can be recognized as Tier 2 based on exposures under N/A N/A
the IRB approach (before cap)
79 Cap on provisions recognized as Tier 2 under the IRB approach N/A N/A
Capital Instruments subject to phase out (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Cap on CET 1 that includes phase out N/A N/A
81 Amount excluded from CET 1 due to cap (excess over cap after N/A N/A
redemptions and maturities)
82 Cap on AT 1 that includes phase out N/A N/A
83 Amount excluded from AT 1 due to cap (excess over cap after N/A N/A
redemptions and maturities)
84 Cap on Tier 2 that includes phase out N/A N/A
85 Amount excluded from Tier 2 due to cap (excess over cap after N/A N/A
redemptions and maturities)
Qualitative Analysis
Page 68
68 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
CC2: Capital Reconciliation
Period 31 December 2025
Published Balance Sheet
Publication Balance with prudential coverage
Posts (in million IDR) (in million IDR) Reference
ASSETS
1. Cash 147,547 147,547 -
2. Placement with Bank Indonesia 1,506,443 1,506,443 -
3. Placement with another bank 714,210 714,210 -
4. Spot and derivatives / forward bills 2,427 2,427 -
5. Securities owned 7,889,166 7,889,166 -
6. Securities that are sold with a promise to repurchase (repo) 178,980 178,980 -
7. Receivables on securities purchased with an agreement - - -
to resell (reverse repo)
8. Acceptance bill 3,172 3,172 -
9. Provided loans 26,407,187 26,407,187 -
10. Sharia financing *) - - -
11. Capital investment - - -
12. Other financial assets 158,026 158,026 -
13. Reserve for losses for decrease in the value of financial (268,848) (268,848) -
assets -/-
a. Securities held (2) (2) -
b. Credit provided and sharia financing *) (268,605) (268,605) -
c. Other (241) (241) -
14. Assets are intangible 262,163 262,163 -
Good Will - 190,075 5
Other intangible assets - 72,088 6
Accumulated amortization of intangible assets -/- (59,494) (59,494) 6
15. Fixed assets and inventory 1,156,218 1,156,218 -
Accumulated depreciation of fixed assets and inventory (412,416) (412,416) -
-/-
16. Non-productive assets 206,292 206,292 -
a. Abandoned property 127,801 127,801 -
b. Collateral that is foreclosed 78,491 78,491 -
c. Account on hold - - -
d. Interoffice assets**) - - -
17. Deferred Tax Assets - 130,773 7
18. Other Assets 192,636 61,863 -
TOTAL ASSETS 38,083,709 38,083,709 -
LIABILITY AND EQUITY
LIABILITIES
1. Current account 5,070,630 5,070,630 -
2. Savings 1,868,753 1,868,753 -
3. Deposits 21,726,629 21,726,629 -
4. Electronic Money - - -
5. Liabilities to Bank Indonesia - - -
6. Liabilities to other banks 1,693,643 1,693,643 -
7. Spot and derivatives / forward liabilities 1,321 1,321 -
Page 69
China Construction Bank Indonesia Annual Report 2025 69
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
CC2: Capital Reconciliation
Period 31 December 2025
Published Balance Sheet
Publication Balance with prudential coverage
Posts (in million IDR) (in million IDR) Reference
8. Liabilities for securities that are sold under an agreement 167,514 167,514 -
to repurchase (repo)
9. Acceptance liability 3,172 3,172 -
10. Securities issued - - 8
11. Loans / financing received 16,695 16,695 -
12. Security deposit 1,328 1,328 -
13. Interoffice liabilities**) - - -
14. Other liabilities 388,506 388,506 -
15. Minority interests - - -
TOTAL LIABILITIES 30,938,191 30,938,191 -
EQUITY
16. Paid up capital 3,791,973 3,791,973 1
a. Authorized capital 6,000,000 6,000,000 -
b. Capital which has not yet been paid up -/- (2,208,027) (2,208,027) -
c. The stocks that were bought back (treasury stock) -/- - - -
17. Additional paid-in capital 1,267,378 1,267,378 -
a. Agio 1,267,378 1,267,378 1
b. Disagio -/- - - -
c. Capital deposit funds - - 1
d. Other - - -
18. Other comprehensive income 363,130 363,130 -
a. Other Comprehensive Income Gains - - 3
b. Loss of Other Comprehensive Income - (4,472) -
c. Profit and Loss Employee Benefits - 9,356 3
d. Fixed Asset Revaluation Difference - 358,246 3
19. Backup 6,000 6,000 -
a. General reserve 6,000 6,000 -
b. Reserves destination - - -
20. Profit/loss 1,717,037 1,717,037 -
a. Past years 1,415,089 1,415,089 2
b. Current year ***) 301,948 301,948 2
c. Dividends paid -/- - - -
TOTAL EQUITY WHICH CAN BE ATTRIBUTED TO OWNERS 7,145,518 7,145,518 -
21. Non-Controlling Interests - - 4
TOTAL EQUITY 7,145,518 7,145,518 -
TOTAL OF LIABILITIES AND EQUITIES 38,083,709 38,083,709 -
Page 70
70 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
CCA: Key Features of Capital Instruments and TLAC-Eligible Instruments
Period 31 December 2025
No. Description Quantitative/Qualitative Information
1 Issuer N/A
2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private placement) N/A
3 Governing law(s) of the instrument N/A
a. Means by which enforceability requirement of Section 13 of the TLAC Term Sheet is N/A
achieved (for other TLAC-eligible instruments governed by foreign law)
Instrument treatment based on CAR provisions
4 Transitional Basel III rules N/A
5 Post-transitional Basel III rules N/A
6 Eligible at solo/group/group and solo N/A
7 Instrument type (types to be specified by each jurisdiction) N/A
8 Amount recognised in regulatory capital (currency in millions, as of most recent reporting date) -
9 Par value of instrument -
10 Accounting classification N/A
11 Original date of issuance N/A
12 Perpetual or dated N/A
13 Original maturity date N/A
14 Issuer call subject to prior supervisory approval N/A
15 Optional call date, contingent call dates and redemption amount N/A
16 Subsequent call dates, if applicable N/A
Coupons / dividends
17 Fixed or floating dividend/coupon N/A
18 Coupon rate and any related index N/A
19 Existence of a dividend stopper N/A
20 Fully discretionary, partially discretionary or mandatory N/A
21 Existence of step-up or other incentive to redeem N/A
22 Non-cumulative or cumulative N/A
23 Convertible or non-convertible N/A
24 If convertible, conversion trigger(s) N/A
25 If convertible, fully or partially N/A
26 If convertible, conversion rate N/A
27 If convertible, mandatory or optional conversion N/A
28 If convertible, specify instrument type convertible into N/A
29 If convertible, specify issuer of instrument it converts into N/A
30 Writedown feature N/A
31 If writedown, writedown trigger(s) N/A
32 If writedown, full or partial N/A
33 If writedown, permanent or temporary N/A
34 If temporary write-own, description of writeup mechanism N/A
Type of subordination N/A
35 Position in subordination hierarchy in liquidation (specify instrument type immediately N/A
senior to instrument in the insolvency creditor hierarchy of the legal entity concerned).
36 Non-compliant transitioned features N/A
37 If yes, specify non-compliant features N/A
Qualitative Analysis
Page 71
China Construction Bank Indonesia Annual Report 2025 71
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RISK MANAGEMENT
Qualitative Disclosures regarding Capital Structure and Capital Adequacy
Capital Adequacy Ratio
Period 31 December 2025 and 31 December 2024
(in Million IDR)
December 2025 December 2024
Capital Components Individual Consolidated Individual Consolidated
I Core Capital (Tier 1) 6,475,768 - 6,139,213 -
1 Main Core Capital/Common Equity Tier 1 (CET 1) 6,475,768 - 6,139,213 -
1.1 Paid-in Capital (after deducting Treasury Stock) 3,791,973 - 3,791,973 -
1.2 Supplementary Additional Capital *) 3,017,955 - 2,689,484 -
1.2.1 Additional Factor 3,714,726 - 3,413,311 -
1.2.1.1 Other comprehensive income 714,955 - 716,710 -
1.2.1.1.1 Differences from the explanation of financial - - - -
statements
1.2.1.1.2 Potential gains from an increase in the fair 356,709 - 358,464 -
value of financial assets measured at fair
value through other comprehensive income
1.2.1.1.3 Fixed asset revaluation surplus balance 358,246 - 358,246 -
1.2.1.2 Other additional capital reserves (other disclosed 2,999,771 - 2,696,601 -
reserves)
1.2.1.2.1 Agio 1,267,378 - 1,267,378 -
1.2.1.2.2 General reserves 6,000 - 5,500 -
1.2.1.2.3 Profit from previous years 1,415,089 - 1,120,187 -
1.2.1.2.4 Current year profit 301,948 - 295,402 -
1.2.1.2.5 Capital deposit funds - - - -
1.2.1.2.6 Others 9,356 - 8,134 -
1.2.2 Deduction Factor 696,771 - 723,827 -
1.2.2.1 Other Comprehensive Income 361,181 - 363,488 -
1.2.2.1.1 Differences from the explanation of financial - - - -
statements
1.2.2.1.2 Potential loss from a decrease in the fair value 361,181 - 363,488 -
of financial assets measured at fair value
through other comprehensive income
1.2.2.2 Other additional capital reserves (other disclosed 335,590 - 360,339 -
reserves)
1.2.2.2.1 Disagio - - - -
1.2.2.2.2 Loss from previous years - - - -
1.2.2.2.3 Current year loss - - - -
1.2.2.2.4 The difference between the Allowance for 163,885 - 198,493 -
Asset Quality Assessment (PPKA) and
Allowance for Loss and Impairment (CKPN)
on productive assets
1.2.2.2.5 The difference in the amount of the fair value - - - -
adjustment of the financial instrument in the
Trading Book
1.2.2.2.6 Impairment for Quantitative Valuation of 171,705 - 161,846 -
Non-productive Assets
1.2.2.2.7 Others - - - -
1.3 Calculating Non-Controlling Interests - - - -
1.4 Reduction Factor of Main Core Capital *) 334,160 - 342,244 -
1.4.1 Deferred tax 130,773 - 132,787 -
1.4.2 Goodwill 190,075 - 190,075 -
Page 72
72 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Capital Adequacy Ratio
Period 31 December 2025 and 31 December 2024
(in Million IDR)
December 2025 December 2024
Capital Components Individual Consolidated Individual Consolidated
1.4.3 Intangible Asset 13,312 - 19,382 -
1.4.4 Participation calculated as a deduction factor - - - -
1.4.5 Lack of capital in insurance subsidiary companies - - - -
1.4.6 Securitization exposure - - - -
1.4.7 Other major core capital deduction factors - - - -
1.4.7.1 Placement of funds in AT 1 and/or Tier 2 instruments - - - -
in other banks
1.4.7.2 Cross-ownership in another entity acquired by virtue - - - -
of a transfer by law, grant, or testamentary grant
1.4.7.3 Exposure that creates Credit Risk due to settlement - - - -
failure (settlement risk) - Non Delivery Versus Payment
1.4.7.4 Exposure in Subsidiaries conducting business activities - - - -
based on sharia principles (if any)
2. Additional Tier 1 (AT 1) *) - - - -
2.1 Instruments that meet the requirements of AT 1 - - - -
2.2 Agio/Disagio - - - -
2.3 Reduction Factors of Additional Core Capital *) - - - -
2.3.1 Placement of funds in AT 1 and/or Tier 2 instruments in other - - - -
banks
2.3.2 Cross-ownership in another entity acquired by virtue of a - - - -
transfer by law, grant, or testamentary grant
II Supplementary Capital (Tier 2) 243,490 - 216,605 -
1 Capital instruments in the form of shares or other that meet the - - - -
requirements of Tier 2
2 Agio/Disagio - - - -
3 General reserves of PPKA on productive assets that must be calculated 243,490 - 216,605 -
(maximum 1.25% RWA Credit Risk)
4 Subtracting Factors of Supplementary Capital *) - - - -
4.1 Sinking Fund - - - -
4.2 Placement of funds in a Tier 2 instrument with another bank - - - -
4.3 Cross-ownership in another entity acquired by virtue of a transfer - - - -
by law, grant, or testamentary grant
III. Capital Reducing Factors in the Form of Exposures That Create - - - -
Credit Risk Due to Settlement Risk - Non Delivery Versus Payment
IV. Capital Reducing Factors in the Form of Exposure in Subsidiary - - - -
Companies Conducting Business Activities Based on Sharia
Principles (If Any)
TOTAL CAPITAL 6,719,258 - 6,355,818 -
RISK-WEIGHTED ASSETS
RWA CREDIT RISK 21,146,371 - 19,390,306 -
RWA MARKET RISK 617,475 - 349,855 -
RWA OPERATIONAL RISK 1,029,389 - 954,434 -
TOTAL RWA 22,793,235 - 20,694,595 -
Page 73
China Construction Bank Indonesia Annual Report 2025 73
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Capital Adequacy Ratio
Period 31 December 2025 and 31 December 2024
(in Million IDR)
December 2025 December 2024
Capital Components Individual Consolidated Individual Consolidated
CAR RATIO
CET 1 Ratio (%) 28.41 - 29.67 -
Tier 1 Ratio (%) 28.41 - 29.67 -
Tier 2 Ratio (%) 1.07 - 1.05 -
Capital Adequacy Requirement Ratio (%) 29.48 - 30.72 -
Capital Adequacy Requirement Ratio According to Risk Profile (%) 9.00 - 9.00 -
Allocation of Fulfillment Capital Adequacy Requirement According to
The Risk Profile
From CET 1 (%) 7.93 - 7.95 -
From AT 1 (%) - - - -
From Tier 2 (%) 1.07 - 1.05 -
CET 1 for Buffer (%) 20.48 - 21.72 -
Percentage of Buffer Required by The Bank (%) - - - -
Countercyclical Buffer (%) - - - -
Capital Surcharge untuk Bank Sistemik (%) - - - -
Capital Conservation Buffer (%) 2.50 - 2.50 -
Page 74
74 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Leverage Ratio Fulfillment Obligation Report and Leverage Ratio Calculation Report
Report of Total Exposure in Leverage Ratio
Bank Name : PT Bank China Construction Bank Indonesia, Tbk
Report Position : December 2025
(in Million IDR)
No Description Individual
1 Total assets on the balance sheet in published financial statements (gross value before deducting CKPN). 39,291,965
2 Adjustments to the value of investments in banks, financial institutions, insurance companies, and/or other entities -
based on financial accounting standards must be consolidated but are outside the scope of consolidation based on
the provisions of the Financial Services Authority.
3 Adjustments for the value of a collection of financial assets or underlying sharia assets that have been transferred in -
asset securitization that meet the sale and balance requirements as regulated in the OJK statutory regulations
regarding the Prudential Principles in Asset Securitization Activities for Commercial Banks.
In the event that the underlying financial assets or sharia assets have been deducted from the total assets in the -
balance sheet in the published financial report (line number 1), then this line is filled in as 0 (zero).
4 Adjustments to temporary exceptions for current account placements with Bank Indonesia in order to comply with -
minimum statutory reserve requirements (if any).
5 Adjustments for fiduciary assets that are recognized as balance sheet components based on financial accounting -
standards but are excluded from the calculation of total exposure in the Leverage Ratio.
6 Adjustments for the value of regular purchases or sales of financial assets using the trade date accounting method. -
7 Adjustments for transaction values in cash pooling facilities that meet the requirements as regulated in this Financial -
Services Authority Regulation.
8 Adjustment for derivative transaction exposure value. 1,271,983
9 Adjustment for the exposure value of Securities Financing Transaction (SFT) as an example of a reverse repo transaction. -
10 Adjustment for the Administrative Account Transaction (TRA) exposure value which has been multiplied by the Credit 4,093,485
Conversion Factor (FKK).
11 Prudent valuation adjustments in the form of capital reduction factors and Allowance for Impairment Losses (CKPN) (1,300,771)
12 Other adjustments (if any) -
13 Total Exposure in Leverage Ratio Calculation 43,356,662
Qualitative Analysis
Total exposure in the leverage ratio is IDR 43,356,662 million with a leverage ratio percentage of 14.94%, which is above the minimum requirement
of 3% set by POJK Number 31/POJK.03/2019 concerning Leverage Ratio Compliance Requirements for Commercial Banks.
Leverage Ratio Calculation Report
Bank Name : PT Bank China Construction Bank Indonesia, Tbk
Report Position : December 2025
(in Million IDR)
Period
No Description T T-1
Asset Exposure in the Statement of Financial Position (Balance Sheet)
1 Asset exposure in the Statement of Financial Position (Balance Sheet) includes collateral assets recorded 39,110,559 35,535,440
in the balance sheet, but does not include derivative transaction exposure and SFT exposure.
*Using gross value before deducting CKPN.
2 The added value for derivative collateral handed over to counterparties and the provision of such - -
collateral resulted in a decrease in total asset exposure on the balance sheet due to the application of
accounting standards.
3 (Reduction of receivables related to cash variation margin provided in derivative transactions). - -
4 (Adjustment for securities received in SFT exposure that have been recorded as assets in the Bank's balance sheet). - -
5 (Allowance for Impairment Losses (CKPN) on these assets in accordance with applicable accounting standards). (264,907) (485,878)
6 (Assets that have been calculated as a reducing factor for Core Capital (tier 1) as referred to in the (1,035,864) (1,010,536)
Financial Services Authority Regulation which regulates the obligation to provide minimum capital for
commercial banks).
Page 75
China Construction Bank Indonesia Annual Report 2025 75
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Leverage Ratio Calculation Report
Bank Name : PT Bank China Construction Bank Indonesia, Tbk
Report Position : December 2025
(in Million IDR)
Period
No Description T T-1
7 Total Asset Exposure in the Statement of Financial Position (Balance Sheet) 37,809,788 34,039,026
(Sum of line 1 to line 6)
Derivative Transaction Exposure
8 Replacement Cost (RC) value for all derivative transactions, whether there is a variation margin that - -
meets the requirements or there is an offsetting agreement that meets certain requirements.
9 The additional value is the Potential Futures Exposures (PFE) for all derivative transactions. 1,274,409 1,927,683
10 (exception for exposure to derivative transactions settled through a central clearing counterparty (CCP)) - 0
11 Adjustments to the effective notional value of credit derivatives - -
12 (Adjustment for effective notional value made offsetting and subtracting add-ons for derivative credit - -
sales transactions)
13 Total Derivative Transaction Exposure (Sum of line 8 to line 12) 1,274,409 1,927,683
Securities Financing Transaction (SFT) Exposure
14 Gross SFT Value 178,980 179,006
15 (Net value between cash liabilities and cash receivables) - -
16 Credit Risk due to counterparty failure related to SFT assets which refers to the Current Exposure calculation - -
as regulated in Attachment I to this Financial Services Authority Regulation.
17 Exposure as an SFT agent - -
18 Total SFT Exposure (Sum of line 14 to line 17) 178,980 179,006
Capital and Total Exposure
19 The value of all committed obligations or contingent liabilities. 6,637,881 8,243,225
*Gross value before deducting CKPN
20 (Adjustment to the result of multiplying the value of committed obligations or contingent liabilities and (2,544,396) (3,289,136)
the Credit Conversion Factor (FKK))
21 (Allowance for Impairment Losses (CKPN) for the TRA is in accordance with applicable accounting standards). - -
22 Total Administrative Account Transaction Exposure (TRA) (Sum of line 19 to line 21) 4,093,485 4,954,089
Capital and Total Exposure
23 Core Capital (Tier 1) 6,477,716 6,429,031
24 Total Exposure (Sum of line 7, 13, 18, and 22) 43,356,662 41,099,804
Leverage Ratio
25 Leverage Ratio Value (Column 23 ÷ Column 24) 14.94% 15.64%
26 Minimum Leverage Ratio Value 3.00% 3.00%
27 Buffer against the Leverage Ratio value N/A N/A
Disclosure of Average Values
28 The average value of the gross carrying value of SFT assets, after adjustments for sales accounting transactions - -
which are calculated on a net basis with cash liabilities in SFT and cash claims in SFT
29 The final reporting quarter value of the gross carrying value of SFT assets, after adjustments for sales accounting - -
transactions which are calculated on a net basis with cash liabilities in SFT and cash claims in SFT
30 Total Exposure, including the impact of adjustments to temporary exceptions for current account placements 43,356,662 41,099,804
with Bank Indonesia in order to comply with minimum statutory reserve requirements (if any), which
includes the average value of the gross carrying value of SFT assets as referred to in line 28
30a Total Exposure, does not include the impact of adjustments to the temporary exception for the placement 43,356,662 41,099,804
of demand deposits with Bank Indonesia in order to comply with minimum statutory reserve requirements
(if any), which includes the average value of the gross carrying value of SFT assets as referred to in line 28
31 Leverage Ratio Value, including the impact of adjustments to temporary exceptions for current account 14.94% 15.64%
placements with Bank Indonesia in order to comply with minimum statutory reserve requirements (if any),
which includes the average gross carrying value of SFT assets as referred to in line 28
31a The Leverage Ratio value, does not include the impact of adjustments to the temporary exception for the 14.94% 15.64%
placement of demand deposits with Bank Indonesia in order to comply with the minimum statutory reserve
requirements (if any), which includes the average value of the gross carrying value of SFT assets as referred to in
line 28
Qualitative Analysis
As of 31 December 2025, the leverage ratio was 14.94%, which is above the minimum requirement of 3% stipulated in Number 31/POJK.03/2019
concerning Leverage Ratio Requirements for Commercial Banks.
Page 76
76 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
CREDIT RISK MANAGEMENT f. The Bank always refers to the practice of prudential principles
in assessing credit quality, providing credit decisions with
Credit risk is the risk that arises because the debtor fails to fulfil his adequate analysis of the 3 PILLAR assessment factors, namely
obligations to the Bank. Failure to manage this risk can result in business prospects, debtor performance, and ability to pay.
financial losses that have a negative impact on the financial After disbursement of credit is carried out strictly by requiring
performance of the Bank directly or indirectly. Credit risk management a business visit from the debtor and submitting a call report
is carried out with the aim of measuring, anticipating, and minimizing to the loan monitoring department.
losses due to the failure of the debtor or counterparty to fulfil their g. The implementation of the covenant monitoring system as
obligations. one of the tools in monitoring debtors to minimize the occurrence
of default, or in other words can help reduce or control the risk
Credit risk can be sourced from various bank business activities, of transactions by specifying certain things that debtors should
such as lending, purchasing securities, acceptances, inter-bank and should not do.
transactions, trade finance transactions, exchange rate transactions h. The process of integrating an integrated credit risk management
and derivatives, as well as commitments and contingencies information system to facilitate management in monitoring
obligations, where lending is the largest source of risk in assets. credit performance and developing a data warehouse to support
bank balance sheet. the credit risk management information system.
i. The Bank has conducted regular evaluations of the availability
Credit risk management, among others, is carried out on the of the Bank's Credit Policy, including through the provision of
following matters: Risk Opinions and Compliance Opinions on policy reviews,
a. The readiness of human, operational and IT resources capable guidelines and SOPs related to credit.
of supporting credit risk management in accordance with the j. To manage portfolio composition, CCB Indonesia has set sectoral
bank's business plan in the development of lending that has limits for each industrial business sector, unused facility limits,
the potential to cause credit risk exposure. Increasing the determination of sectoral Risk Appetite and Risk Acceptance
number of adequate human resources through the recruitment Criteria in Commercial & Retail Banking which are reviewed
process and improving the quality of human resources through and monitored regularly by the Risk Management Division.
the training process. k. To cover potential credit risk in the future, banks establish an
b. Identification of credit risk to the source and potential for credit Expected Credit Loss (ECL) reserve by including the Macro
risk that is adjusted to the characteristics of the product and Economic Variables (MEV) factor in the ECL model. In addition,
the type of activity. the bank maintains the NPL coverage ratio in accordance with
c. The measurement of inherent risk includes, among others, the the bank's target set in the Bank's Business Plan (RBB).
composition of the asset portfolio and the level of concentration,
the quality of the provision of funds and the adequacy of the The Bank proactively runs credit collection and recovery loans for
reserves. In addition, banks perform credit risk stress testing to debtors who experience late payments and all bad loans. Credit
measure the impact of changes in internal and external conditions collection and recovery is carried out by the Special Asset Management
on the bank's credit portfolio. Unit. In terms of resolving non-performing loans by confiscation
d. In carrying out the credit Risk Management function, the credit of collateral or the auction process at the Private Auction Center
approval process has been regulated in bank policies, guidelines, and the District Court, the Legal Division plays a role in providing
and SOPs, which include, among other things, setting limits assistance so that it is always proper in litigation.
on the authority of regional credit makers and credit committees
at the head office so that the risk management of credit CREDIT COLLECTION AND RECOVERY
disbursement can run optimally.
e. Credit analysis is carried out by implementing the 5C principles, The bank's credit collection system is proactively done through
namely Character, Capital, Collateral, Capacity and Condition Special Asset Management (SAM) Division, which specifically handles
of the Economy. In addition, credit analysis will also be carried non-performing loans. Credit collection and recovery are carried
out by considering the impact of lending on risk exposures out non-performing debtors of which the handling method is
other than credit risk, such as market risk, liquidity risk, adjusted to the different problems of each debtor. For the execution
operational risk, legal risk, compliance risk, reputation risk and of collateral, SAM Division cooperates with Legal Division in settlement
strategic risk. through legal channels.
Page 77
China Construction Bank Indonesia Annual Report 2025 77
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
CREDIT CONCENTRATION RISK MANAGEMENT POLICY
The Bank diversifies its loan portfolio by spreading risks arising from various industrial sectors and credit segments. Credit concentration
risk management is carried out including:
- Determination of limits based on the Industrial sector.
- Credit concentration risk analysis is carried out in accordance with the portfolio profile managed by the Bank by considering various
impacts of changes in various economic indicators that can affect lending in certain economic sectors.
- Analysis of Non-Performing Loans (NPL) movements in each industry sector.
- Monitor credit concentration risk on a regular basis.
- Calculating the capital allocation for credit concentration risk, which is conveyed through the Capital Calculation Report Based on
Risk Profile or ICAAP.
CREDIT RISK EXPOSURE
Based on the exposure category according to the Standard Approach, the Bank has the following exposures:
Disclosure of Net Receivables by Region - Bank Individually
(in million IDR)
31 December 2025 31 December 2024
Net Receivables by Region Net Receivables by Region
No. Portfolio Category Region 1 Region 2 Region 3 Others Total Region 1 Region 2 Region 3 Others Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
1 Receivables to Government 9,637,046 - - - 9,637,046 8,125,909 - - - 8,125,909
2 Receivables on Public Sector 1,783,050 - - - 1,783,050 2,144,507 - - - 2,144,507
Entities
3 Receivables to Multilateral - - - - - - - - - -
Development Banks and
International Institutions
4 Receivables to Bank 753,014 - - - 753,014 708,890 - - - 708,890
5 Receivables in the form of a - - - - - - - - - -
Covered Bond
6 Receivables to Securities 4,040,056 - - - 4,040,056 3,312,732 - - - 3,312,732
Companies and Other Financial
Services Institutions
7 Receivables in the form of - - - - - - - - - -
Securities/Subordinated
Receivables, Equity and Other
Capital Instruments
8 Residential Property Secured 1,956,520 186,894 33,276 68,411 2,245,101 1,903,005 168,798 38,822 63,795 2,174,419
Loans
9 Commercial Property Backed 2,196,318 231,033 184,894 229,358 2,841,604 1,789,103 230,449 205,063 311,059 2,535,674
Loans
10 Loans for Land Acquisition, Land - - - - - - - - - -
Management and Construction
11 Employee or Retiree Loans - - - - - - - - - -
12 Receivables on Micro 278,970 18,932 2,717 19,919 320,538 286,420 10,310 3,859 27,454 328,043
Businesses, Small Businesses,
and Retail Portfolios
13 Receivables to Corporations 9,157,763 1,734,782 3,302,158 624,222 14,818,926 7,489,970 1,347,384 3,444,561 209,362 12,491,278
14 Past due receivables 233,969 2,807 7,340 71,254 315,371 168,225 7,531 13,086 4,506 193,347
15 Other Assets 1,031,703 - - - 1,031,703 1,078,805 - - - 1,078,805
TOTAL 31,068,410 2,174,448 3,530,385 1,013,166 37,786,409 27,007,566 1,764,473 3,705,391 616,175 33,093,605
The Bank does not have a subsidiary, therefore the Bank in Consolidation with Subsidiaries is Zero.
Geographically, the Bank office network is spread across major cities in Indonesia, such as; Jakarta, Bogor, Tangerang, Bekasi, Serpong,
Bandung, Semarang, Solo, Yogyakarta, Surabaya, Denpasar, Pontianak, Bandar Lampung, Pekanbaru, Palembang, Batam, Makassar, Cirebon,
Mataram and Malang.
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78 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Net Receivables Based on the Remaining Contract Term - Bank Individually
(in million IDR)
31 December 2025 31 December 2024
Net Receivable based on Contract Term Net Receivable based on Contract Term
> 1 year >3 > 1 year > 3 years
to 3 years to >5 Non- to 3 to 5 Non-
No. Portfolio Category < 1 year years 5 years years contractual Total < 1 year years years > 5 years contractual Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
1 Receivables to 9,637,046 9,637,046 8,125,909 8,125,909
Government
2 Receivables on Public 557,134 171,609 186,224 868,084 1,783,050 777,677 91,784 325,338 949,709 2,144,507
Sector Entities
3 Receivables from 824,736 840,805 1,833,002 541,512 4,040,056 875,618 965,452 864,684 606,978 3,312,732
Securities Companies and
Financial Services
Institutions
4 Receivables to Multilateral - -
Development Banks and
International Institutions
5 Receivables to Bank 727,700 25,314 753,014 708,890 708,890
6 Receivables in the form of -
a Covered Bond
7 Receivables to Securities -
Companies and Other
Financial Services
Institutions
8 Residential Property 725,839 127,130 255,843 1,135,789 500 2,245,101 640,344 90,912 236,618 1,206,545 2,174,419
Secured Loans
9 Commercial Property 1,466,234 189,701 351,464 834,204 2,841,604 1,365,186 179,102 435,940 555,411 34 2,535,674
Backed Loans
10 Loans for Land Acquisition, -
Land Management and
Construction
11 Employee or Retiree - -
Loans
12 Receivables on Micro 263,870 22,475 29,577 4,616 320,538 223,956 6,505 34,279 63,304 328,043
Businesses, Small Businesses,
and Retail Portfolios
13 Receivables to 4,350,911 1,119,696 4,399,924 4,948,395 14,818,926 3,070,079 1,026,096 3,922,135 4,472,969 12,491,279
Corporations
14 Past due receivables 3,116 5,164 20,905 172,095 114,091 315,371 11,293 71,914 18,114 30,253 61,773 193,347
15 Other Assets 1,031,703 1,031,703 1,078,805 1,078,805
TOTAL 19,588,288 2,476,580 7,076,940 8,530,009 114,591 37,786,409 16,877,757 2,431,765 5,837,108 7,885,169 61,807 33,093,605
The bank does not have a subsidiary; thus, the Disclosure of Net Receivables Based on Remaining Contract Term - Bank in Consolidation
with Subsidiaries is Zero.
Page 79
China Construction Bank Indonesia Annual Report 2025 79
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Net Receivables by Economic Sector - Bank Individually
(in million IDR)
Receivables Receivables to Receivables
to Securities Multilateral to Micro,
Receivables Companies Development Commercial Small
Receivables to Public and Financial Bank and Home- Property- Employee/ Businesses, Receivables
to Sector Services International Receivables Backed Backed Retiree and Retail to Past Due Others
No. Economic Sector Government Entities Institutions Institutions to Bank Loans Loans Loans Portfolio Corporations Receivables Assets
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
31 December 2025
1 Agriculture, Forestry and 40,658 6,807
Fisheries
2 Mining and excavation 166,310 139,730 76,778 861,486
3 Processing industry 802,832 4,453 5,962,708 54,858
4 Procurement of 171,609 16,018 1,891,465 222
Electricity, Gas, Steam/
Hot Water and Cold Air
5 Water Management, Waste 225,670
Water Management, Waste
M anagement and
Recycling, and
Remediation Activities
6 Construction 887,998 271,192 2,237 991,091 3,200
7 Wholesale and Retail 559,537 90,004 1,687,147 62,292
Tr a d e ; C a r a n d
Motorcycle Repair and
Maintenance
8 Transportation and 90,084 39,476 1,573,821
Warehousing
9 Provision of 233,448 13,514 218,940 72,199
accommodation and
provision of food and drink
10 Information and 205,750 31,370 664,111
Communication
11 Financial and Insurance 553,676 3,818,730 25,258 4,925
Activities
12 Real Estate 84,491 4,055 126,181 158,268
13 Professional, Scientific 4,688 474 42,532
and Technical Activities
14 Rental and Leasing 214,252 144,121 4,364 446,523 257
Activities without Option
Rights, Employment,
Travel Agents and Other
Business Support.
15 Government
Administration,
Defense and
Mandatory Social
Security
16 Education 43,387
17 Human Health Activities 6,336 28,286 78,243
and Social Activities
18 Arts, Entertainment and 111
Recreation
19 Other Service Activities 4,203 1,750
20 Household Activities as an
Employer; Activities that
produce goods and
services by households
that are used to meet their
own needs
21 Activities of International
Agencies and Other Extra
International Agencies
22 Household 187,081 20,398 43,863
23 Not Other Business Fields
24 Others 12,589,237 1,031,703
TOTAL 12,589,237 1,779,593 4,032,982 - 25,258 2,833,556 - - 320,446 14,769,918 403,716 1,031,703
Page 80
80 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Net Receivables by Economic Sector - Bank Individually
(in million IDR)
Receivables Receivables to Receivables
to Securities Multilateral to Micro,
Receivables Companies Development Commercial Small
Receivables to Public and Financial Bank and Home- Property- Employee/ Businesses, Receivables
to Sector Services International Receivables Backed Backed Retiree and Retail to Past Due Others
No. Economic Sector Government Entities Institutions Institutions to Bank Loans Loans Loans Portfolio Corporations Receivables Assets
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
31 December 2024
1 Agriculture, Forestry and - - - - - 39.800 6.416 - - 23.891 6.000 -
Fisheries
2 Mining and excavation - 332.710 - - - 90.993 8.158 - 80.710 378.943 - -
3 Processing industry - - - - - 627.161 145.450 - 6.501 5.342.877 - -
4 Procurement of - 164.929 - - - 20.197 617 - - 1.906.895 - -
Electricity, Gas, Steam/
Hot Water and Cold Air
5 Water Management, Waste - - - - - - - - - 210.606 - -
Water Management, Waste
M anagement and
Recycling, and
Remediation Activities
6 Construction - 890.043 - - - 234.379 365.941 - 1.959 239.458 2.100 -
7 Wholesale and Retail - - 6.983 - - 476.681 278.401 - 79.518 2.222.098 1.365 -
Tr a d e ; C a r a n d
Motorcycle Repair and
Maintenance
8 Transportation and - 250.860 - - - 97.595 45.586 - 43.243 1.135.266 3500 -
Warehousing
9 Provision of - - - - - 319.707 36.871 - 22.434 234.875 2.700 -
accommodation and
provision of food and drink
10 Information and - - - - - 47.013 2.828 - 2.404 193.210 - -
Communication
11 Financial and Insurance - 505.965 3.305.749 - - - 1.843 - 2.685 - - -
Activities
12 Real Estate - - - - - 237.441 25.584 - 3.970 65.056 136.780 -
13 Professional, Scientific - - - - - 5.204 3.299 - 612 41.052 600 -
and Technical Activities
14 Rental and Leasing - - - - - 53.882 118.103 - 14.300 417.042 804 -
Activities without Option
Rights, Employment,
Travel Agents and Other
Business Support.
15 Government - - - - - - 1.253 - - - - -
Administration,
Defense and
Mandatory Social
Security
16 Education - - - - - 61.601 - - - - - -
17 Human Health Activities - - - - - 1.329 7.474 - 15.223 80.009 - -
and Social Activities
18 Arts, Entertainment and - - - - - - 4.677 - - - - -
Recreation
19 Other Service Activities - - - - - 4.466 2.327 - - - 868 -
20 Household Activities as an - - - - - - - - - - - -
Employer; Activities that
produce goods and
services by households
that are used to meet their
own needs
21 Activities of International - - - - - - - - - - - -
Agencies and Other Extra
International Agencies
22 Household - - - - - 218.226 1.119.591 - 54.485 - 38630 -
23 Not Other Business Fields - - - - - - - - - - - -
24 Others 8.125.909 - - - 708.890 - - - - - - 1.153.313
TOTAL 8.125.909 2.144.507 3.312.732 - 708.890 2.535.674 2.174.419 - 328.043 12.491.279 193.347 1.153.313
The Bank does not have a subsidiary; thus, Disclosure of Net Receivables by Economic Sector - Consolidated Banks with Subsidiaries is Zero.
Page 81
China Construction Bank Indonesia Annual Report 2025 81
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Receivables and Allowances by Region - Bank Individually
(in million IDR)
31 December 2025 31 December 2024
Region Region
No. Description Region 1 Region 2 Region 3 Others Total Region 1 Region 2 Region 3 Others Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
1. Receivables 31,043,152 2,199,706 3,530,385 1,013,166 37,786,409 27,007,566 1,764,473 3,705,391 616,175 33,093,605
2. Impaired Receivables
a. Not Yet Due 19,558,394 2,197,706 3,524,385 1,012,110 26,292,596 17,201,292 1,763,645 3,693,846 611,670 23,270,453
b. Overdue 105,535 2,000 6,000 1,056 114,591 176,470 828 11,544 4,506 193,348
3. Allowance for Impairment Losses - 144,340 4,430 6,625 13,905 169,299 21,226 2,868 4,374 4,785 33,252
Stage 1
4. Allowance for Impairment Losses - 3,261 3,298 1,704 - 8,263 2,469 255 65 - 2,789
Stage 2
5. Allowance for Impairment Losses - 85,970 2,565 2,222 286 91,042 406,960 2,188 3,489 2,243 414,881
Stage 3
6. Receivables written off 274,745 - - - 274,745 232,099 - - - 232,099
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82 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Receivables and Provisions Based on Economic Sector - Bank Individually
(in million IDR)
Allowance Allowance Allowance
for for for
Impaired Receivables Impairment Impairment Impairment Deleted
Not Yet Losses Losses Losses book
No. Economic Sector Receivables Mature Past Due - stage 1 - stage 2 - stage 3 receivables
(1) (2) (3) (4) (5) (6) (7) (8)
31 December 2025
1 Agriculture, Forestry and Fisheries 56,157 50,157 6,000 79 1,957
2 Mining and excavation 1,250,852 1,250,852 2,118
3 Processing industry 7,025,937 7,003,238 22,699 46,289 2,327 18,876
4 Procurement of Electricity, Gas, Steam/Hot Water and Cold Air 2,080,012 2,079,790 222 4,625 73
5 Water Management, Waste Water Management, Waste 225,670 225,670 519
Management and Recycling, and Remediation Activities
6 Construction 2,632,916 2,629,716 3,200 69,854 136 1,141
7 Wholesale and Retail Trade; Car and Motorcycle Repair 2,739,551 2,690,896 48,655 4,342 2,094 24,503
and Maintenance
8 Transportation and Warehousing 1,785,111 1,785,111 3,870 1,915
9 Provision of accommodation and provision of food and drink 574,191 572,691 1,500 15,599 1,954.33
10 Information and Communication 903,059 903,059 1,771
11 Financial and Insurance Activities 4,404,831 4,404,831 8,138
12 Real Estate 391,241 360,364 30,877 357 30,792
13 Professional, Scientific and Technical Activities 53,937 53,937 67
14 Rental and Leasing Activities without Option Rights, 852,373 852,373 9,972 95 69
Employment, Travel Agencies and Other Business
Support Activities
15 Government Administration, Defense and Compulsory 1,482 1,482 2
Social Security
16 Education 43,387 43,387 97
17 Human Health and Social Activities 120,757.90 120,758 217
18 Arts, Entertainment and Recreation 3,759 3,759 8
19 Other Service Activities 6,734 5,297 1,437 7 470
20 Activities of Households as Employers; Activities that
Produce Goods and Services by Households Used to
Meet Their Own Needs
21 Activities of International and Other Extra-International
Bodies
22 Households 1,255,227 1,255,227 1,372 1,696 11,208
23 Not Other Business Fields
24 Others 11,379,222 11,379,222 274,745
Total 37,786,409 37,671,818 114,591 169,299 8,263 91,042 274,745
31 December 2024
1 Agriculture, Forestry and Fisheries 76,107 70,107 6,000 100 1,693
2 Mining and excavation 891,515 891,515 833
3 Processing industry 6,412,946 6,396,580 16,365 7,006 157 283,709
4 Procurement of Electricity, Gas, Steam/Hot Water and Cold Air 2,092,637 2,092,637 2,688 7
5 Water Management, Waste Water Management, Waste 210,606 210,606 262
Management and Recycling, and Remediation Activities
6 Construction 1,793,546 1,791,446 2,100 1,809 148 65,826
7 Wholesale and Retail Trade; Car and Motorcycle Repair 3,007,277 2,846,914 160,363 2,808 138 19,530
and Maintenance
8 Transportation and Warehousing 1,576,051 1,572,551 3,500 2,453 989
9 Provision of accommodation and provision of food and drink 616,587 613,887 2,700 7,206 3,714
10 Information and Communication 245,454 245,454 191
11 Financial and Insurance Activities 3,807,826 3,807,826 3,347
12 Real Estate 468,831 467,731 1,100 314 28,095
13 Professional, Scientific and Technical Activities 50,768 50,168 600 37 189
Page 83
China Construction Bank Indonesia Annual Report 2025 83
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Receivables and Provisions Based on Economic Sector - Bank Individually
(in million IDR)
Allowance Allowance Allowance
for for for
Impaired Receivables Impairment Impairment Impairment Deleted
Not Yet Losses Losses Losses book
No. Economic Sector Receivables Mature Past Due - stage 1 - stage 2 - stage 3 receivables
(1) (2) (3) (4) (5) (6) (7) (8)
14 Rental and Leasing Activities without Option Rights, 604,131 604,131 633 78
Employment, Travel Agencies and Other Business
Support Activities
15 Government Administration, Defense and Compulsory 1,253 1,253 2
Social Security
16 Education 61,601 61,601 79
17 Human Health and Social Activities 104,035 104,035 111
18 Arts, Entertainment and Recreation 4,677 4,677 15
19 Other Service Activities 7,661 7,106 556 12 274
20 Activities of Households as Employers; Activities that
Produce Goods and Services by Households Used to
Meet Their Own Needs
21 Activities of International and Other Extra-International
Bodies
22 Households 1,430,292 1,430,230 63 3,347 2,339 10,784
23 Not Other Business Fields
24 Others 9,702,267 9,702,267 232,099
Total 33,166,068 32,972,722 193,347 33,252 2,789 414,881 232,099
The Bank does not have a subsidiary; thus, the Disclosure of Receivables and Allowances Based on Economic Sector - Consolidated Banks
and Subsidiaries is Zero.
Disclosure of Receivables and Provisions Based on Days of Overdue - Individual Banks
31 December 2025 31 December 2024
Receivables Based on Days Overdue Receivables Based on Days Overdue
>90 days >120 >90 days >120
until 120 days until >180 until 120 days until >180
No Type of Exposure days 180 days days Total days 180 days days Total
a b c d e f g h i j
1 Loans included in Past Due Receivables - 14,890 92,234 107,124 13,240 12,884 167,224 193,348
2 Securities included in Past Due Receivables - - - - - - - -
TOTAL 246,418 37,429 272,565 556,412
Disclosure of Performing and Non-Performing Assets - Individual Banks
Non Performing
(Substandard, Doubtful and Bad Quality)
Performing Receivables That Are Not Impaired in Value
(Current and Special Have > 90 Days in Have ≤ 90 Days in
Mention Quality) Impaired Receivables Arrears Arrears
Allowance Allowance Allowance Allowance
Gross for Gross for Gross for Gross for
Carrying Impairment Carrying Impairment Carrying Impairment Carrying Impairment
Amount Losses Amount Losses Amount Losses Amount Losses
Description a b c d e f g h
1 Securities 7,889,166 2 - - - - - -
2 Loans - - - - - -
a. Corporate 14,769,918 32,483 - - - - - -
b. Retail 320,446 815 - - - - - -
3 Administrative Account Transactions 1,264,701 892 - - - - - -
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BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Disclosure of Performing and Non-Performing Restructuring Assets - Individual Banks
Non Performing
Performing (Substandard,
(Current and Special Doubtful and Bad
Mention Quality) Quality) Stage 1 Stage 2 Stage 3
Allowance Allowance Allowance Allowance Allowance
Gross for Gross for Gross for Gross for Gross for
Carrying Impairment Carrying Impairment Carrying Impairment Carrying Impairment Carrying Impairment
Description Value Losses Value Losses Value Losses Value Losses Value Losses
a b c d e f g h i j
1 Securities - - - - - - - - - -
2 Loans
a. Corporate 2,147,378 5,953 - - 2,120,974 4,249 26,404 1,704 - -
b. Retail 2,983 5 - - 2,983 5 - - -
3 Administrative Account - - - - - - - - - -
Transactions
Disclosure of Loan Quality of Assets (CR1)
1) Bank individually
Allowance for Impairment Allowance
Gross Carrying Value Losses for
Allowance Impairment
for Losses
Past Due Receivables that are Impairment Stage 2 and (IRB Net Value
Description Receivables not yet due Losses Stage 3 Stage 1 Approach) (a+b-c)
a b c d e f g
1 Loans 403,716.00 26,003,471.00 264,664.00 99,306.00 169,299.00 - 26,142,523.00
2 Securities - 7,889,166.00 2.00 - 2.00 - 7,889,164.00
3 Administrative Account - 1,264,701.00 892.00 - 892.00 - 1,263,809.00
Transactions
4 Total 403,716.00 35,157,338.00 265,558.00 99,306.00 170,193.00 - 35,295,496.00
Additional disclosures
Past due receivables include those with more than 90 days overdue or collectability 3,4 and 5.
Disclosure of Loan Movements and Overdue Securities (CR2)
1) Bank individually
(in million IDR)
a
1 Loans and Securities that have matured in the last reporting period 403,716
2 Loans and securities that have matured since the last reporting period -
3 Loans and securities that have returned to not yet due status -
4 Write-off value -
5 Other changes -
6 Loans and Securities that have matured at the end of the reporting period (1+2-3-4+5) 403,716
Additional Disclosures
Past due receivables are entirely derived from loans.
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Quantitative Disclosures related to Credit Risk Mitigation Techniques (CR3)
1) Bank individually
Receivables Not Receivables Receivables Secured
Secured by Credit Secured by Credit Receivables by Guarantees, Receivables
Risk Mitigation Risk Mitigation Secured by Guarantees and/or Secured by Credit
Description Techniques Techniques Collateral Credit Insurance Derivatives
a b c d e
1 Loans 22,276,209 3,841,000 - - -
2 Securities 7,889,164 - - - -
3 Total 30,165,373 3,841,000 - - -
4 Past Due Loans and Securities 319,312 - - - -
Additional Disclosures
The Bank applies the Credit Risk Mitigation with Collateral Technique with a Simple Approach to Credit and Securities exposures.
All Receivables secured by Credit Risk Mitigation (MRK) technique come from Loans provided to Customers.
There are no significant changes to the exposure of Asset positions in the Financial Statements.
Disclosure of Credit Risk Exposure and Impact of Credit Risk Mitigation Techniques (CR4)
1) Bank individually
Net Receivables Before Net Receivables After
Implementation of Implementation of
Commitment Obligation Commitment Obligation
Function (FKK) and Credit Function (FKK) and Credit
Risk Mitigation (MRK) Risk Mitigation (MRK) RWA and Average Risk
Techniques Techniques Weight
Statement Administrative Statement of Administrative Average Risk
of Financial Account Financial Account Weight (e/
Description Position Transactions Position Transactions RWA (c+d))
a b c d e f
1 Receivables to Government 9,637,046 - 9,637,046 - - 0.00%
2 Receivables on Public Sector Entities 1,783,050 109,696 1,783,050 10,970 601,686 33.54%
3 Receivables to Multilateral Development Banks and - - - - - 0.00%
International Institutions
4 Receivables to Bank 753,014 - 753,014 - 150,603 20.00%
Receivables to Securities Companies and Other 4,040,056 179,273 4,040,056 17,927 1,623,193 40.00%
Financial Services Institutions 1)
5 The Receivable is in the form of a Covered Bond - - - - - 0.00%
6 Receivables on Corporations - General Corporate 14,818,926 3,635,667 14,818,926 786,965 13,325,383 85.39%
Exposures 2)
Receivables from securities companies and other - - - - - 0.00%
financial services institutions 3)
Special Financing Exposure 4) - - - - - 0.00%
7 Receivables in the form of Securities/Subordinated - - - - - 0.00%
Receivables, Equity and Other Capital Instruments
8 Receivables on Micro Businesses, Small Businesses, 320,538 93,710 320,538 15,615 169,428 50.40%
and Retail Portfolios
9 Property Backed Loans
Residential Property-Backaged Loans whose 2,245,101 353,036 2,245,101 35,304 1,120,690 49.14%
Payments Are Not Materially Dependent on Property
Cash Flow
Residential Property-Backaged Loans whose Payments - - - - - 0.00%
Depend Materially on the Property's Cash Flows
Commercial Property-Backed Loans Where Payments - - - - - 0.00%
Are Not Materially Dependent on Property Cash Flows
Commercial Property-Backed Loans Where Payments 2,841,604 727,492 2,841,604 72,749 2,714,596 93.15%
Depend Materially on the Property's Cash Flows
10 Past Due Receivables 319,312 - 319,312 - 159,656 50.00%
11 Other Assets 1,031,703 - 1,031,703 - 923,402 89.50%
12 Total 37,790,350 5,098,874 37,790,350 939,529 20,788,636 53.68%
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Exposure Disclosure by Asset Class and Risk Weight (CR5)
1) Bank individually
Portfolio Category 0% 20% 50% 100% 150% Others Net Receivables After FKK and MRK Techniques
1 Receivables to 9,637,046 - - - - - 9,637,046
Government
Portfolio Category 20% 50% 100% 150% Others Net Receivables After FKK and MRK Techniques
2 Receivables to Public - 1,794,020 - - - 1,794,020
Entities
Portfolio Category 0% 20% 30% 50% 100% 150% Others Net Receivables After FKK and MRK Techniques
3 Receivables to - - - - - - - -
Multilateral
Development Banks
and International
Institutions
Net Receivables After FKK and MRK
Portfolio Category 20% 30% 40% 50% 75% 100% 150% Others Techniques
4 Receivables to Bank 753,014 - - - - - - - 753,014
Receivables to - - 4,057,983 - - - - - -
Securities Companies
and Other Financial
Services Institutions 1)
Net Receivables After FKK and MRK
Portfolio Category 10% 15% 20% 25% 35% 50% 100% Others Techniques
5 Receivables are in the - - - - - - - - -
form of Covered Bonds
Net Receivables After
FKK and MRK
Portfolio Category 20% 50% 65% 75% 80% 85% 100% 130% 150% Others Techniques
6 Receivables to General - 786,965 - - - - 14,818,926 - - - 15,605,891
Corporations 2)
Receivables from - - - - - - - - - - -
securities companies
and other financial
services institutions
3)
Special Financing - - - - - - - - - - -
Exposure 4)
Portfolio Category 100% 150% 250% 400% Others Net Receivables After FKK and MRK Techniques
7 Receivables in the - - - - - -
form of Securities/
Subordinated
Receivables, Equity
and Other Capital
Instruments
Portfolio Category 45% 75% 85% 100% Others Net Receivables After FKK and MRK Techniques
8 Receivables on 271,157 64,996 - - - 336,153
Micro Businesses,
Small Businesses
and Retail Portfolio
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Net
Receivables
After FKK
and MRK
Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60% 65% 70% 75% 85% 90% 100% 105% 110% 150% Techniques
9 Property Backed
Loans
Residential - 13,902 16,363 20,479 - - - 2,229,661 - - - - - - - - - - 2,280,405
Property-Backaged
Loans whose
Payments Are Not
Materially
Dependent on
Property Cash Flow
without credit - - - - - - - - - - - - - - - - - - -
sharing
approach 5)
using a credit - - - - - - - - - - - - - - - - - - -
distribution
approach
(guaranteed) 5)
using a credit - - - - - - - - - - - - - - - - - - -
sharing approach
(guaranteed) 5)
Residential - - - - - - - - - - - - - - - - - - -
Property-Backaged
Loans whose
Payments Depend
Materially on the
Property's Cash
Flows
Commercial Property- - - - - - - - 96,040 - - - - - - 2,818,314 - - - 2,914,353
Backed Loans Where
Payments Are Not
Materially Dependent
on Property Cash
Flows
without credit - - - - - - - - - - - - - - - - - - -
sharing
approach 5)
using a credit - - - - - - - - - - - - - - - - - - -
distribution
approach
(guaranteed) 5)
using a credit - - - - - - - - - - - - - - - - - - -
sharing approach
(guaranteed) 5)
Commercial Property- - - - - - - - - - - - - - - - - - - -
Backed Loans Where
Payments Depend
Materially on the
Property's Cash Flows
Land Acquisition, - - - - - - - - - - - - - - - - - - -
Land Processing
and Construction
Credit 5)
Portfolio Category 50% 100% 150% Others Net Receivables After FKK and MRK Techniques
10 Past Due Receivables 319,312 - - - 319,312
Portfolio Category 0% 20% 100% 150% 1250% Others Net Receivables After FKK and MRK Techniques
11 Other Assets - - 953,212 78,491 - - 1,031,703
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Exposure Disclosure by Asset Class and Risk Weight (CR5) Cont
1) Bank individually
Net Receivables TRA Net Receivables Net Receivables (After
Statement of Financial (before imposition of imposition of FKK and
No. Risk Weight Position FKK) Average FKK MRK Technique)
1 <40% 10,414,326 264,777 - 10,679,103
2 40%-70% 8,686,265 819,075 - 9,505,340
3 75% 57,191 15,609 - 72,800
4 85% - - - -
5 90%-100% 18,554,077 3,999,413 - 22,553,490
6 105%-130% - - -
7 150% 78,491 - - 78,491
8 250% - - - -
9 400% - - - -
10 1250% - - - -
11 Total Net Receivables 37,790,350 5,098,874 - 42,889,224
Qualitative Disclosure Regarding Counterparty Credit Risk
The Bank manages this risk comprehensively by monitoring the Counterparty Credit Risk exposure on a monthly basis including the measurement of
the Potential Future Exposure (PFE) value.
CCR1: Analysis of Credit Risk Net Receivables due to counterparty failure based on the approach used
a b c d e f
Potential Alpha is used for
Replacement future the calculation of Net
No. Description cost (RC) exposure (PFE) EEPE regulatory EAD Receivables RWA
1 SA-CCR (for derivatives) - 1,274,409 - 1.4 1,784,173 356,835
2 Internal Model Method (for - - - - N/A N/A
derivatives and SFTs)
3 Simple Approach for credit risk - - - - N/A N/A
mitigation (for SFTs)
4 Comprehensive Approach for - - - - - -
credit risk mitigation (for SFTs)
5 VaR for SFTs - - - - N/A N/A
6 Total - - - - - 356,835
Qualitative Analysis
In accordance with OJK Circular Letter No.48/SEOJK.03/2017, the calculation of RWA Credit Risk due to counterparty failure (Counterparty Credit Risk)
using the standard approach method for derivative transactions uses the Replacement Cost calculation analysis method for derivative transactions
without margin.
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CCR3 : CCR Exposure Based on Portfolio Category and Risk Weight
Risk Weight a b c d e f g h i
Total Net
No. Portfolio Category 0% 10% 20% 50% 75% 100% 150% Others Receivables
1 Receivables to Government - - - - - - - - -
a. Receivables to the Indonesian
Government
b. Receivables to Governments of Other
Countries
2 Receivables on Public Sector Entities - - - - - - - - -
3 Receivables to Multilateral Development - - - - - - - - -
Banks and International Institutions
4 Receivables to Bank - - 1,784,173 - - - - - 1,784,173
a. Short Term Receivables - - 1,784,173 - - - - - 1,784,173
b. Long Term Receivables - - - - - - - - -
5 Receivables to Securities Companies and - - - - - - - - -
Other Financial Services Institutions
a. Short Term Receivables
b. Long Term Receivables
6 Receivables on Micro Businesses, Small - - - - - - - - -
Businesses and Retail Portfolios
7 Receivables on Corporations - - - - - - - - -
Counterparty Credit Risk - - 1,784,173 - - - - - 1,784,173
Qualitative Analysis
The increase in Net Receivables was due to an increase in the portfolio category of Receivables to other banks with a rating of 20%
CCR6: Credit Derivative Net Receivables
a b
Description Protection bought Protection sold
Notional Value
Single-name credit default swaps - -
Index credit default swaps - -
Total return swaps - -
Credit options - -
Other credit derivatives - -
Total Notional Value - -
Fair value - -
Positive fair value (asset) - -
Negative fair value (liability) - -
SECA Explanation of Qualitative disclosures regarding securitization exposure
Explanation of Qualitative disclosures regarding securitization exposure There is nothing about securitization exposure
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SEC1: Securitization Exposure on the Banking Book
a b c e f g i j k
Bank as originator Bank as sponsor Bank as investor
Description Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total
1 Retail (total) – of which
2 Residential mortgage - - - - - - - - -
3 Credit card - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitisation - - - - - - - - -
6 Wholesale (total) – of which - - - - - - - - -
7 Loans to corporates - - - - - - - - -
8 Commercial mortgage - - - - - - - - -
9 Lease and receivables - - - - - - - - -
10 Other wholesale - - - - - - - - -
11 Re-securitisation - - - - - - - - -
SEC2: Securitization Exposure on the Trading Book
a b c e f g i j k
Bank as originator Bank as sponsor Bank as investor
Description Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total
1 Retail (total) – of which - - - - - - - - -
2 Residential mortgage - - - - - - - - -
3 Credit card - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitisation - - - - - - - - -
6 Wholesale (total) – of which - - - - - - - - -
7 Loans to corporates - - - - - - - - -
8 Commercial mortgage - - - - - - - - -
9 Lease and receivables - - - - - - - - -
10 Other wholesale - - - - - - - - -
11 Re-securitisation - - - - - - - - -
SEC3 : Securitization exposure on the banking book when the bank is the originator or sponsor and its capital
requirements
a b c d e f g h i j k l m n o p q
Exposure value RWA
Exposure value (based on regulatory (based on regulatory
(based on Risk Weight) approach) approach) Capital charge after cap
>100%
>20% >50% to
≤20% to 50% to 100% <1250% 1250% IRB RBA IRB RBA IRB RBA
Risk Risk Risk Risk Risk (include IRB SA/ (include IRB SA/ (include IRB SA/
No. Description Weight Weight Weight Weight Weight IAA) SFA SSFA 1250% IAA) SFA SSFA 1250% IAA) SFA SSFA 1250%
1 Total exposures - - - - - - - - - - - - - - - - -
2 Traditional securitisation - - - - - - - - - - - - - - - - -
3 Of which securitisation - - - - - - - - - - - - - - - - -
4 Of which retail underlying - - - - - - - - - - - - - - - - -
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SEC3 : Securitization exposure on the banking book when the bank is the originator or sponsor and its capital
requirements
a b c d e f g h i j k l m n o p q
Exposure value RWA
Exposure value (based on regulatory (based on regulatory
(based on Risk Weight) approach) approach) Capital charge after cap
>100%
>20% >50% to
≤20% to 50% to 100% <1250% 1250% IRB RBA IRB RBA IRB RBA
Risk Risk Risk Risk Risk (include IRB SA/ (include IRB SA/ (include IRB SA/
No. Description Weight Weight Weight Weight Weight IAA) SFA SSFA 1250% IAA) SFA SSFA 1250% IAA) SFA SSFA 1250%
5 Of which wholesale - - - - - - - - - - - - - - - - -
6 Of which re-securitisation - - - - - - - - - - - - - - - - -
7 Of which senior - - - - - - - - - - - - - - - -
8 Of which non-senior - - - - - - - - - - - - - - - - -
9 Synthetic securitisation - - - - - - - - - - - - - - - - -
10 Of which securitisation - - - - - - - - - - - - - - - - -
11 Of which retail underlying - - - - - - - - - - - - - - - - -
12 Of which wholesale - - - - - - - - - - - - - - - - -
13 Of which re-securitisation - - - - - - - - - - - - - - - - -
14 Of which senior - - - - - - - - - - - - - - - - -
15 Of which non-senior - - - - - - - - - - - - - - - - -
Qualitative Analysis
SEC4: Securitization exposure on the banking book and its capital requirements
a b c d e f g h i j k l m n o p
Exposure value (based on Risk Capital charge
Weight) Exposure Values RWA after cap
>20% >50% >100%
to to to
≤20% 50% 100% <1250% 1250%
Risk Risk Risk Risk Risk IRB IRB SA/ IRB IRB SA/ IRB IRB SA/
No. Description Weight Weight Weight Weight Weight RBA SFA SSFA 1250% RBA SFA SSFA 1250% RBA SFA SSFA 1250%
1 Total exposure
2 Traditional securitisation - - - - - - - - - - - - - - - - -
3 Of which securitisation - - - - - - - - - - - - - - - - -
4 Of which retail underlying - - - - - - - - - - - - - - - - -
5 Of which wholesale - - - - - - - - - - - - - - - - -
6 Of which re-securitisation - - - - - - - - - - - - - - - - -
7 Of which senior - - - - - - - - - - - - - - - - -
8 Of which non-senior - - - - - - - - - - - - - - - - -
9 Synthetic securitisation - - - - - - - - - - - - - - - - -
10 Of which securitisation - - - - - - - - - - - - - - - - -
11 Of which retail underlying - - - - - - - - - - - - - - - - -
12 Of which wholesale - - - - - - - - - - - - - - - - -
13 Of which re-securitisation - - - - - - - - - - - - - - - - -
14 Of which senior - - - - - - - - - - - - - - - - -
15 Of which non-senior - - - - - - - - - - - - - - - - -
Qualitative Analysis
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MARKET RISK MANAGEMENT Market - Trading Book
Market risk is the risk that the fair value or future cash flows of a Trading book market risk is the potential loss caused by changes
financial instrument will fluctuate due to changes in market variables, in interest rates and exchange rates on the trading portfolio. During
which include changes in interest rates, exchange rates, including 2025, the exposure of the Bank's trading book is still very limited.
derivative instruments, as well as micro and macro economic Any price changes that occur can be managed fairly well and will
conditions. not have a significant impact on Bank capital.
Market risk management is carried out on the position of financial Market Risk - Banking Book
instruments in the trading book and banking book. Market risk in
the trading book is measured by various methodologies, one of Banking book market risk is caused by movements in exchange
which is Value at Risk (VaR) which takes into account potential rates and interest rates on banking book activities that can be
losses within a period with a certain level of confidence. detrimental to banks. Banking book market risk management
arising from treasury activities and balance sheet position is
Market risk management, among others, is carried out on the adjusted to the strategies and policies set by Management through
following matters: the decisions of the asset and liability committee. Every change
a. The readiness of human, operational and IT resources capable in interest rates and exchange rates for banking book activities
of supporting market risk management in accordance with is managed by optimizing the structure of the bank's balance
the bank's business plan in product development that has the sheet to get maximum returns according to the level of risk that
potential to cause market risk exposure. Increasing the number is acceptable to the bank or the economic value of bank capital
of adequate human resources through the recruitment process (economic value perspective).
and improving the quality of human resources through the
training process. Sources of risk in banking book interest rates are repricing risk
b. Monitoring and reporting the magnitude of Market Risk, (mismatch between asset and liability components), basis risk (use
macroeconomics on the entire Bank's portfolio exposed to of different reference rates), option risk (repayment of loan or
Market Risk. withdrawal of deposits before maturity).
c. Monitoring and reporting on compliance with Market Risk
limits (realization of Market Risk exposure compared to the Pricing Management
limit).
d. Recommendations for follow-up on the occurrence of exceeding To maximize Net Interest Margin (NIM), the Bank implements a
the limit and/or the occurrence of abnormal market conditions, pricing policy for Fund products and credit products by considering
and/or the occurrence of other conditions that lead to an competitive market conditions. Apart from that, the Bank considers
increase in potential Market Risk. liquidity conditions and Fund needs. In order to minimize interest
e. Ensuring that the amount of bank capital required is sufficient rate risk, the Bank's credit interest rate will be adjusted to the fund
to cover the market risk of the trading book and banking book. interest rate. The Bank's loan interest rate is determined by taking
f. Stress testing simulation on the worst possible market impact into account the reserve requirement (GWM) fee and the Bank's
on the Bank's portfolio. profit margin while still taking into account the competitiveness
with the main competitors.
Development of a market risk exposure measurement system,
among others through simulation of 99% VaR calculation using The Bank publishes the Prime Lending Rate in Rupiah through
statistical methods to measure the ability of the Bank's capital to announcements in each of the Bank's branch offices, the Bank's
absorb potential losses. Based on policies, procedures and SOPs. website and newspapers.
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Disclosure of Market Risks Using the Standard Method
(in million IDR)
31 December 2025 31 December 2024
Individual Consolidated Individual Consolidated
Capital Capital Capital Capital
No. Risk Type Expense RWA Expense RWA Expense RWA Expense RWA
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1. Interest Rate Risk
a. Specific Risk - - - - - - - -
b. General Risk 34,637 432,960 - - 18,975 237,182 - -
2. Exchange Rate Risk 1,930 24,122 - - 254 3,180 - -
3. Equity Risk *) - - - - - - - -
4. Commodity Risk *) - - - - - - - -
5. Option Risk - - - - - - - -
Total 36,567 457,082 - - 19,229 240,362 - -
INTEREST RATE RISK IN BANKING BOOK - REPORT ON THE IMPLEMENTATION OF RISK
MANAGEMENT FOR IRRBB
IRRBB (Interest Rate Risk in the Banking Book) is the risk due to interest rate movements in the market that are contrary to the position of
the Banking Book, which has the potential to impact the Bank's equity and earnings, both now and in the future. IRRBB measurement is
carried out by determining the gap between interest rate sensitive assets, interest rate sensitive liabilities, and interest rate sensitive
contingent commitments between bucket repricing maturities then simulated with changes in the Bank’s interest rates.
Interest rate risk control is carried out by minimizing the repricing maturities gap on each time scale (bucket) between interest rate
sensitive assets, interest rate sensitive liabilities, and interest rate sensitive contingent commitments through the asset liability management
strategy.
The risk management strategy for IRRBB is implemented by minimizing the repricing maturities gap for each bucket between interest
rate sensitive assets, interest rate sensitive liabilities, and the Bank's interest rate sensitive contingency commitments. The interest rate
shock scenario and stress test scenario used by the Bank in calculating IRRBB using the EVE and NII approaches, namely 400 basis point
interest rate change with 6 types of interest rate shock scenarios used, namely:
1. Shock rate parallel up
2. Shock rate parallel down
3. Short down long up
4. Short up long down
5. Shock rate shock up
6. Shock rate shock down
The modeling assumptions used in the IRRBB calculation use a standard approach in accordance with FSA Circular Letter No.12/
SEOJK.03/2018. Currently, the Bank does not yet have other modeling assumptions to be used significantly in the Bank's internal
measurement system (IMS).
In calculating ΔEVE, the Bank takes into account all cash flows excluding margin. In the calculation process, the cash flows that have been
classified in 19 time buckets are multiplied by the reference interest rate and then discounted at the risk-free rate at the reporting date.
The average repricing maturity period applied to Non Maturity Deposits (NMD) is in the over-night time bucket of up to 1 month. The
longest repricing maturity period applied to NMD is in the time bucket >4Y to ≤5Y specifically for transactional retail NMD.
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INTEREST RATE RISK IN BANKING BOOK - IRRBB CALCULATION REPORT
Table of Report on the Application of Risk Management for Interest Rate Risk in Banking Book (IRRBB).
Report Position: 31 December 2025
(in million IDR)
Δ EVE Δ NII
Description T T-1 T T-1
Parallel up (173,463.73) (184,229.48) 147,367.03 156,856.15
Parallel down (380,591.49) (416,568.61) (147,367.03) (156,856.15)
Steepener (225,286.33) (195,843.06)
Flattener 263,332.67 238,928.93
Short rate up 326,351.29 305,776.32
Short rate down (425,139.99) (452,610.19)
Negative Maximum Value (absolute) 425,139.99 452,610.19 147,367.03 156,856.15
Tier 1 Capital (for ΔEVE) or Projected Income (for ΔNII) 6,477,716.00 6,143,407.00 1,148,121.00 1,135,322.00
Maximum Value divided by Tier 1 Capital (for ΔEVE) or 6.56% 7.37% 12.84% 13.82%
Projected Income (for ΔNII)
LIQUIDITY RISK (LIQA)
Liquidity risk is the risk resulting from the Bank's inability to meet maturing obligations from cash flow funding sources and/or from high
quality liquid assets that can be pledged as collateral, without disrupting the Bank's activities and financial condition.
Liquidity risk can be categorized as:
1. Market liquidity risk, namely the risk that arises because the Bank is unable to liquidate certain positions at market prices due to illiquid
market liquidity conditions or market disturbances.
2. Funding liquidity risk, namely the risk that arises because the Bank is unable to liquidate liquid assets or obtain funding.
Bank liquidity is influenced by funding structure, asset liquidity, liabilities to counterparties, and credit commitments to debtors. The
Bank's liquidity risk is measured through several indicators, including the Net Stable Funding Ratio (NSFR), Liquidity Coverage Ratio
(LCR), Loan to Deposit Ratio (LDR), and several other liquidity ratios.
Liquidity risk management, among others, is carried out as follows:
a. The readiness of human, operational and IT resources capable of supporting liquidity risk management in accordance with the
bank's business plan in developing products that have the potential to cause liquidity risk exposure. Increasing the number of
adequate human resources through the recruitment process and improving the quality of human resources through the training
process.
b. Management of liquidity ratios within normal limits which include the ratio of LDR, NSFR, LCR, Liquid Assets Ratio to Non Core
Deposit (ALNCD), etc. This is to mitigate the bank's ability to meet its short-term obligations.
c. CCB Indonesia also proactively manages the core deposit base at an adequate level and ensures that existing liquidity limits are
adhered to.
d. Liquidity risk management is carried out through setting policies, setting limits and monitoring liquidity risk management.
e. Maintain primary reserves in the form of Statutory Reserves in accordance with the provisions of the Financial Services Authority
and provide optimal cash balances in accordance with customer behavior patterns.
f. Maintain secondary reserves in the form of Bank Indonesia Certificates, other Bank Indonesia Facilities, Securities that are easy to
trade. Secondary reserve is a tool in anticipating unexpected liquidity needs.
g. In dealing with the liquidity crisis, the Bank has prepared a Contingency Funding Plan document. The Contingency Funding Plan
includes policies, strategies, procedures and action plans to ensure the Bank's ability to obtain the required funding sources in a
timely manner and at a reasonable cost.
h. Maintain sufficient market access.
i. Have an adequate liquidity risk management information system.
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BANK RISK MANAGEMENT APPROACH (OVA)
Banks must describe the objectives and
Item policies of risk management, as follows: General Disclosure
a. How the business model is determined - CCB Indonesia (the Bank) views that the implementation of risk management is part of the
and interacts with the overall risk profile implementation of compliance with laws and regulations and part of the precautionary principle
(i.e. the main risks related to the in carrying out business activity strategies in an effort to respond to rapidly growing external and
business model and how each risk is internal banking dynamics, maintain the soundness of the bank and ensure that the business
disclosed) and how the Bank's risk activities carried out by the Bank do not cause losses that exceed the Bank's ability or that may
profile interacts with the risk tolerance disrupt the continuity of the Bank's business.
that has been approved by the Board of - The implementation of risk management carried out by the Bank includes planning, strategy,
Directors. organization, policies and procedures, as well as risk management methodology. The purpose of
implementing risk management is to ensure that all risks faced by the Bank can be identified,
measured, monitored, controlled and communicated appropriately.
- Risk Management Implementation Policy refers to the provisions and regulations of the Financial
Services Authority, including Number: 18/POJK.03/2016 dated 16 March 2016 concerning the
Implementation of Risk Management for Commercial Banks and Financial Services Authority
Circular Letter Number: 34/SEOJK.03/2016 dated 1 September 2016 concerning Implementation
of Risk Management for Commercial Banks (with attachments), Financial Services Authority
Regulation Number 17/2023 dated 14 September 2023 concerning Implementation of Governance
for Commercial Banks, Financial Services Authority Circular Letter Number 13/SEOJK.03/2017 dated
17 March 2017 concerning Implementation of Governance for Commercial Banks and POJK No.13/
POJK.03/2021 concerning Implementation of Commercial Bank Products. The Bank has internal
policies in the form of General Policies and General Risk Management Guidelines ("KPU") which
aim to ensure that the risks faced by the Bank can be identified, measured, controlled and reported
properly. This KPU is reviewed periodically and adjusted accordingly. POJK/SEOJK and other
provisions.
- The implementation of risk management at CCB Indonesia always complies with the regulations
set by the Regulator and refers to banking industry best practices. All reports related to Bank
products and/or activities have been submitted to Regulators properly and on time.
- The implementation of the Bank's Risk Management in principle refers to the pillars and provisions
contained in regulatory authorities as well as improving the quality of risk management implementation
in line with developments in the implementation of the Basel framework which is adjusted to the
goals, policies, size and business complexity, as well as adjusting the Bank's capabilities and best
practices. The implementation of risk management is carried out on an ongoing basis to achieve
healthy and sustainable business growth and operational activities as well as to ensure that it
generates optimal returns in accordance with the determined risk appetite and risk tolerance.
- In carrying out its business, the Bank is faced with inherent risks in all business activities and banking
operations. Bank risk management is carried out on 8 (eight) types of risk, namely Credit Risk,
Market Risk, Liquidity Risk, Operational Risk, Compliance Risk, Legal Risk, Reputation Risk, & Strategic
Risk. The management of these risks is carried out by taking into account the principle of prudence
in accordance with Regulatory provisions. The Bank also implements the principle of transparency
in risk management through published reports submitted to Regulators and the public through
information on website and mass media.
- The determination of risk appetite and risk tolerance is the basis for establishing indicators for
assessing the Bank's inherent risk profile rating, which consists of "low, low to moderate, moderate,
moderate to high, and high" ratings.
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Banks must describe the objectives and
Item policies of risk management, as follows: General Disclosure
b. Risk governance structure: Bank CCB Indonesia has an organizational structure to support the implementation of risk management, three
responsibilities (supervision and delegation lines of defense, risk owner, risk control, risk assurance, with the organ structure as described below.
of authority, breakdown of responsibilities 1. Active Supervision of the Board of Commissioners
by type of risk, business unit, etc.); The Board of Commissioners understands the risks faced by the Bank and provides clear directions
relationships between organizational in the implementation of risk management, as well as in conducting supervision.The Board of
structures involved in risk management Commissioners carries out the risk oversight function through the Risk Monitoring Committee.
(i.e. Board of Directors, executive officers, 2. Active Supervision of the Board of Directors (BOD)
separate risk committee, risk management The Board of Directors of CCB Indonesia provides direction in implementing risk management,
committee, compliance function, and conducting active monitoring and mitigation. The Board of Directors carries out the function of
internal audit function). risk policy (risk policy) through the Board of Directors committees such as the Risk Management
Committee (KMR), Asset & Liability Committee (ALCO), Credit Policy Committee (KKP).
3. Risk Monitoring Committee
The Risk Monitoring Committee is a risk management oversight function at the Commissioners
level and Independent Parties.
4. Risk Management Committee
Risk Management Committee is the function of implementing risk management at the level of Directors
and executive officers to direct and approve the preparation of risk strategies, policies, procedures,
limits and methodologies. Based on the Risk Management Committee's Work Rules and Regulations
with document number 240/PEDO-CCBI/KOMR/III/2024 Revision Number 04 as of 8 March 2024.
5. Asset and Liabilities Management Committee (ALCO)
ALCO is the function of implementing risk management in managing market risk and managing
Bank liquidity. The implementation of ALCO refers to the ALCO Committee's Code of Conduct with
document number 242/PEDO-CCBI/ALCO/IX/2013 Rev 05 as of 12 December 2023.
6. Credit Policy Committee (KKP)
The Credit Policy Committee is the implementation of risk management in its role of assisting the
Board of Directors in formulating credit policies that are regulated, based on the Guidelines for
the Work Rules of the Credit Policy Committee with document number 251/PEDO-CCBI/KOKP/
IV/2023 Rev 04 as of 22 April 2024.
7. Risk Taking Unit
The business unit is a risk taking unit that is responsible for each risk in business activities.
8. CCB Indonesia Risk Management Division
Risk Management Division is a function of managing the implementation of risk management at
CCB Indonesia which is independent of the Bank's operational activities. The Risk Management
Division is currently under the Compliance & Risk Management Directorate.
9. Internal Control
The Internal Control System in each Division and Office of the Bank is supported by a supervisory function
from the Internal Audit Division, supervision from the Compliance Division, and the Anti-Fraud Work Unit.
c. Media to communicate, reject, and The Bank implements a Risk Awareness Culture in a sustainable and consistent manner by conducting
encourage risk management culture within socialization, training, and certification to build the sensitivity of all Bank employees to the risk culture.
the Bank (i.e. code of conduct; guidelines
related to operational limits or procedures The Implementation of Risk Management Culture is carried out continuously at all levels of the
to prevent violations or exceeding the organization, including:
Bank's risk limits; procedures to increase a) The Bank includes employees in the Risk Management Certification Program as well as the
and share risk issues between business refreshment program in accordance with the minimum required certification. With the Certification
lines and management functions risk). Program, all employees are expected to have a better understanding and awareness of risks.
b) Socialization of the provisions of both internal and regulatory provisions through email media.
c) Conducting socialization related to operational risk in order to increase risk awareness to employees
at branch offices and divisions.
d) Broadcasting risk management awareness posters to all employees every month.
d. The scope and main features of the risk Risk appetite is defined as the level and type of risk that is willing to be taken by the Bank in order to
measurement system. achieve the Bank's business objectives. Risk appetite set by the Bank is reflected in the Bank's business
strategy and objectives.
Risk tolerance is the acceptable level of variation relative to the achievement of certain goals. In setting
risk tolerance, management considers the importance of each interrelated objective and aligns it with
risk appetite.
Risk appetite and risk tolerance are considered in the preparation and changes to the Bank's strategic
business plan (RBB) which are carried out periodically. Therefore, a review of risk appetite and risk
tolerance can be carried out at least once a year.
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Banks must describe the objectives and
Item policies of risk management, as follows: General Disclosure
e. Description of the risk information Risk information reporting provided to the Board of Commissioners and the Board of Directors includes
reporting process provided to the Board a risk-based bank soundness report, which contains a description of the Bank's Risk Profile, Governance,
of Commissioners and Directors, Profitability, and Capital. In addition, it is also reported specifically, namely the Bank's risk profile report
particularly in relation to the scope and which contains details of measuring 8 types of risk, which before being reported every 3 months, it
content of the risk exposure report. is submitted in the Risk Management Committee meeting.
The report on the implementation of risk management is also submitted to the Board of Commissioners
every 3 months, which contains an exposure report of 8 types of risk and qualitative risk management
implementation.
In addition, the obligation to report on the implementation of risk management is carried out regularly
by referring to several Financial Services Authority Regulations (POJK) and Financial Services Authority
Circular Letters (SEOJK) related to the implementation of risk management.
f. Qualitative information related to stress In order to implement risk management, the Risk Management Division conducts stress testing which
tests (i.e. portfolio of stress tests, scenarios aims to:
and methodologies used, as well as the 1. To measure the resilience of the Bank's capital in overcoming extreme conditions that occur due
use of stress tests in risk management. to changes in deteriorating economic conditions.
2. To obtain the necessary information in an effort to mitigate risk in stressful conditions.
Stress testing conducted by the Bank consists of:
1. Credit Risk Stress Testing is conducted four times a year with various scenarios of credit quality
deterioration to levels considered worst-case scenarios, influenced by economic variables such
as increases in the rupiah exchange rate, changes in interest rates, and the impact of natural
disasters and pandemics.
2. Market Risk Stress Testing (exchange rate risk and interest rate risk), carried out monthly, with
various scenarios of lowering loan interest rates, increasing fund interest rates, increasing volatility
of the rupiah exchange rate against foreign currencies, and others.
3. Operational Risk Stress Testing, conducted quarterly, with several scenarios of operational events
that have an impact on the Bank's profit and loss report, either directly or indirectly.
4. Liquidity Risk Stress Testing, conducted monthly, with various scenarios of withdrawal of third
party funds on a certain scale, such as 10%, 30% to certain ratios that are considered to represent
the worst conditions.
Based on the results of stress testing, the Bank can measure that the Bank's Capital appears to be
strong enough to deal with risks that could potentially occur. In addition to capital, an impact analysis
on the Risk Based Bank Rating (RBBR) has also been carried out.
g. Strategies and processes to regulate, hedge In order to mitigate the risks that arise from the Bank's business model, a risk assessment has been
and mitigate risks arising from the Bank's carried out on each new product and activity that will be developed before the Bank realizes the new
business model and processes to monitor business that has been listed and the Bank's business plan (RBB). In addition, each product owner
the effectiveness of hedging and risk conducts a business impact analysis (BIA) on each product to be developed.
mitigation.
Regarding hedging, banks carry out Net Open Position (NOP) monitoring, and Mark to Market (MtM).
Determination of classification of Held to Maturity (HTM), Available for Sale (AFS), securities and
determination of securities that can be owned by banks to mitigate risk in value.
In general, the Bank can implement Risk Acceptance, Risk Avoidance, Risk Transference, and Risk
Mitigation strategy.
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Liquidity Risk - Liquidity Coverage Ratio (LCR) Calculation Report
CALCULATION REPORT
FULFILLMENT OBLIGATION OF LIQUIDITY COVERAGE RATIO (LCR)
Bank Name : PT Bank China Construction Bank Indonesia Tbk
Period of Report : December 2025
(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
A. HQLA
1. HQLA Level 1
1.1 Cash and cash equivalents 0% 151,754 151,754
1.2 Total placements with Bank Indonesia, namely: -
Part of placements with Bank Indonesia that can be withdrawn during 0% 2,360,212 2,360,212
stressful conditions
1.3 Securities that meet the criteria of Article 10 paragraph (1) letter c -
Issued or guaranteed by governments of other countries 0% - -
Issued or guaranteed by the central bank of another country 0% - -
Issued or guaranteed by public sector entities 0% - -
Issued or secured by a multilateral development bank 0% - -
Published or guaranteed by international agencies (i.e. BIS, IMF, ECB and 0% - -
European Community)
1.4 Securities issued by the Central Government and Bank Indonesia in rupiah 0% 5,681,966 5,681,966
and foreign currency
1.5 Securities issued by the government and central banks of other countries in 0% - -
foreign currency with a risk weight of more than 0% that meet the criteria of
Article 10 paragraph (1) letter e
Total HQLA Level 1 8,193,932
2. HQLA Level 2A
2.1 Securities that meet the criteria of Article 11 paragraph (1) letter a: -
Issued or guaranteed by the governments of other countries 15% - -
Issued or guaranteed by the central bank of another country 15% - -
Issued or guaranteed by public sector entities 15% - -
Issued or secured by a multilateral development bank 15% - -
2.2 Securities in the form of debt securities issued by non-financial corporations 15% - -
that meet the criteria of Article 11 paragraph (1) letter b
2.3 Securities in the form of covered bonds not issued by the reporting Bank or 15% - -
parties affiliated with the Reporting Bank meeting the criteria of Article 11
paragraph (1) letter b
Total HQLA Level 2A -
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(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
3. HQLA Level 2B
3.1 Asset-backed securities in the form of houses that meet the criteria of 25% - -
Article 12 paragraph (1) letter a
3.2 Securities in the form of debt securities issued by corporations that meet 50% - -
the criteria of Article 12 paragraph (1) letter b
3.3 Common shares owned by non-Bank subsidiaries that meet the criteria of 50% - -
Article 12 paragraph (1) letter c
3.4 Government securities or central banks of other countries with the highest 50% - -
rank BBB+ and the lowest BBB-
Total HQLA Level 2B - - -
Total HQLA before adjustment - - 8,193,932
Adjustment for Maximum Limit of HQLA Level 2B - - -
Adjustment for Maximum Limit of HQLA Level 2 - - -
Total HQLA - 8,193,932
B. Net Cash Outflow
1. Cash Outflow
1.1 Withdrawal of Individual Customer's Deposit - - -
Total Deposits from individual customers: - - -
Stable deposit 5% 995,701 49,785
Stable deposits that meet the criteria of Article 50 paragraph (2) - - -
Total Stable deposits of individual customers - - 49,785
Deposits are less stable 10% 4,931,061 493,106
Less stable savings that meet the criteria of Article 50 paragraph (2) - - -
Additional categories of Deposits with higher withdrawal rates set by - - -
supervisors
Category 1 - - -
Category 2 - - -
Category 3 - - -
Total Savings are less stable for individual customers - - 493,106
Total Withdrawal of Individual Customer's Deposit - - 542,891
1.2 Withdrawal of Funding from Micro and Small Business Clients - - -
Number of Micro and Small Business Customer Financing: - - -
Stable funding from customers who meet the criteria of Article 15 5% - -
paragraph (1)
Stable funding from customers who meet the criteria of Article 15 5% 500,783 25,039
paragraph (2)
Stable funding from customers who meet the criteria of Article 50 - - -
paragraph (2)
Total Stable Funding for customers of Micro and Small Business - - 25,039
Enterprises
Funding that less stable than customers who meet the criteria of Article 10% 576,319 57,632
21 paragraph (1)
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(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
Less stable funding that meets the criteria of Article 50 paragraph (2) - - -
Additional categories of Deposits with higher withdrawal rates set by - - -
supervisors
Category 1 - - -
Category 2 - - -
Category 3 - - -
The less stable funding amount from Micro and Small Business Enterprises - - 57,632
Number of Withdrawal of Funding for Micro and Small Business - - 82,671
1.3 Withdrawal of Funding from Corporate Clients - -
Funding amount from corporate customers: - -
Operational savings: - - -
Guaranteed by the Deposit Insurance Corporation (LPS) 5% 109,687 5,484
Not guaranteed by the Deposit Insurance Corporation (LPS) 25% 3,920,214 980,053
Operational savings that meet the criteria of Article 50 paragraph (1): - - -
Guaranteed by the guarantee institution - - -
Not guaranteed by the guarantee institution - - -
Total Deposits of corporate customers - - 985,538
Deposits non-operating and / or non-operating liabilities - - -
Guaranteed by the Deposit Insurance Corporation (LPS) 20% 42,935 8,587
Not guaranteed by the Deposit Insurance Corporation (LPS) 40% 7,894,430 3,157,772
Deposits non-operational and / or non-operating liabilities that meet - - -
the criteria of Article 50 paragraph (1):
Guaranteed by the guarantee institution - - -
Not guaranteed by the guarantee institution - - -
Securities in the form of debt securities issued by the Bank 100% - -
Total non-operating deposits and / or non-operating liabilities - - 3,166,359
Total of Withdrawals Funding Derived from Corporate Customers - - 4,151,897
1.4 Withdrawal of Funds by Collateral (Secured Funding) - - -
The transaction is conducted with Bank Indonesia 0% - -
The transaction with HQLA Level 1 collateral 0% - -
The transaction by collateral HQLA Level 2A 15% - -
Transactions are made with the Central Government or public sector 25% - -
entities that have the highest risk weight of 20% or multilateral
development banks, with collateral other than HQLA Level 1 or HQLA Level
2A
Transactions with HQLA collateral Level 2B are EBA 25% - -
Transactions with collateral HQLA Level 2B in addition to EBA 50% - -
Transactions are made with collateral other than HQLA 100% - -
Total Withdrawal of Funds by Collateral (Secured Funding) - - -
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(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
1.5 Other Cash Outflow (Additional Requirement)
Other cash outflows related to derivative transactions 100% 1,806,556 1,806,556
Other cash outflows related to the increase in liquidity requirements
Related to the downgrade (rating) of the Bank in Funding transactions, 100% - -
derivatives, and other agreements
Related to mark-to-market changes of derivative transactions or other The largest absolute - -
transactions net collateral flow for
30 days that is realized
in 24 months
Related to the potential for changes in the value of collateral for 20% - -
derivatives and other transactions
Related to the excess of non-segregated collateral which is controlled by the 100% - -
Bank which can be contractually taken at any time by the counterparty
Related to the obligation of providing collateral to the counterparty of a 100% - -
particular transaction but the counterparty has not requested such
collateral
Related to the potential for collateral exchange in the form of HQLA to 100% - -
be not HQLA
Other cash outflows related to Funding losses
Derived from asset-backed securities, covered bonds, and other 100% - -
structured financing instruments issued by the Bank
Derived from asset-backed commercial papers, conduits, securities 100% of funding due - -
investment vehicles within 30 days and
potential assets to be
repaid within 30 days
ahead
Other cash outflows relate to commitment obligations in the form of credit
facilities
Facilities are provided to individuals or Micro and Small Business Enterprises 5% 460,038 23,002
Facilities are granted to non-financial corporations, the Central Government, 10% 1,850,819 185,082
Bank Indonesia, other state governments, central banks of other countries,
public sector entities, and / or multilateral development banks
Facilities are granted to the Bank and / or financial services institutions 40% - -
Facilities are granted to other entities 100% 173,646 173,646
Other cash outflows are related to the commitment obligations in the
form of liquidity facilities
Facilities are provided to individuals or Micro and Small Business 5% - -
Enterprises
Facilities are provided to non-financial corporations, the Central Government, 30% 865,286 259,586
Bank Indonesia, other state governments, central banks of other countries,
public sector entities, and / or multilateral development banks
Facilities are provided to the Bank 40% 445,995 178,398
Facilities are provided to financial institutions and / or other entities 100% - -
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(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
Other contractual obligations to provide funds to:
Financial services institutions 100% - -
Individual customers 100% of the value of - -
the excess difference
between the
contractual obligation
to disburse funds with
50% of the total cash
inflows
Non-financial corporation 100% of the value of - -
the excess difference
between the
contractual obligations
to disburse funds with
50% of the total cash
inflows
Other contingent financing obligations
Comes from trade finance instruments 3% - -
Derived from credit facilities and liquidity facilities of a nature 0% - -
Unconditionally revocable uncommitted
Derived from letter of credit (L / C) and warranty not related to trade 5% 5,875 294
finance obligations
Derived from the potential demand for repurchase of bank debt or 5% - -
associated with securities investment vehicles and other financing facilities
Derived from structured products that are anticipated by customers 5% - -
through ready marketability
Comes from managed funds sold for the purpose of maintaining stability 5% - -
The obligation to cover potential buyback of securities, with or without 5% - -
collateral, which has a period of more than 30 (thirty) days for issuers
having affiliation with the dealer or market maker
Non-contractual liabilities of short position of customers covered by 50% - -
other customers' collateral
Other contractual cash outflows 100% - -
Total of Withdrawals related to Other Cash Out (Additional Requirement) 2,626,563
Total of Cash Outflows 7,404,022
2. Cash Inflows
2.1 Loan with Collateral (Secured Lending)
Collateral is not reused to cover short positions Customer
Collateral is HQLA Level 1 0% - -
Collateral is HQLA Level 2A 15% - -
Collateral in the form of Asset Backed Securities that meet the requirements 25% - -
of HQLA Level 2B
Collateral in the form of HQLA Level 2B other than Asset Backed Securities 50% - -
The transaction in the form of margin lending but the collateral in addition 50% - -
to HQLA
Collateral does not meet the requirements as mentioned above 100% - -
Collateral is reused to cover short positions of customers 0% - -
Total of Cash Flows Originated from Loans with Collateral (Secured Lending)
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(in million IDR)
Value after Haircut
Haircut or Run-off Outstanding or or Run-off Rate or
No. Component Rate or Inflow Rate Market Value Inflow Rate
2.2 Claims by Counterparty
Individual customers 50% 80,816 40,408
Customers of Micro and Small Business Enterprises 50% 5,504 2,752
Financial services institutions 100% 210,490 210,490
Bank Indonesia 100% - -
Other (non-financial corporate customers, Central Government, other state 50% of the 417,346 208,673
governments, public sector entities and multilateral development banks) contractual value
and / or 100% of the
contractual value in
the event that the
rate of receipt comes
from non-HQLA
securities with
remaining period of
less than 30 days.
The total of cash inflows by the counterparty 462,323
2.3 Other Cash Inflows
Derived from derivative transactions 100% 1,795,391 1,795,391
Comes from other contractual bills 50% - -
Total of Cash Inflow Other 1,795,391
Total of Cash Inflow 2,257,713
Total of Cash Inflows which can be calculated in LCR Calculation (maximum 2,257,713
75% of Total Outflow Cash)
Total Net Cash Out Flow 5,146,308
C. LCR
Total HQLA 8.193.932
Total Net Cash Out Flow 5.146.308
Result of LCR 159.22%
1. This Liquidity Coverage Ratio (LCR) calculation is prepared based on OJK Regulation No. 19 of 2024 regarding the amendment to OJK
regulation No.42/POJK.03/2015 regarding the Obligation to Fulfill the Liquidity Adequacy Ratio (Liquidity Coverage Ratio) for Commercial
Banks. CCB Indonesia's LCR value for December 2025 period is 159.22% or above OJK's minimum requirement of 100%.
2. LCR in December 2025 was lower by 15.91% compared to the December 2024 period which was at 175.13%. This decline was due
to net cash outflow increasing by 66.09% compared to the December 2024 period, while HQLA remained relatively stable, declining
by 1.51%.
3. The implementation of liquidity risk management has been implemented well. The active role of the Board of Commissioners, Board
of Directors, and ALCO Committee in monitoring liquidity conditions on a regular basis.
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RISK MANAGEMENT
Liquidity Risk - NSFR Report
FULFILLMENT OBLIGATION OF NET STABLE FUNDING RATIO
Bank Name : PT Bank China Construction Bank Indonesia Tbk
Report Month : December 2025
A. NSFR Calculation
(in million IDR)
Report Date Position (December 2025) Report Date Position (December 2024)
Carrying Value Based on Remaining Term Carrying Value Based on Remaining Term
Ref. No.
from the
>6 Total >6 Total NSFR
No ≤6 months Weighted No ≤ 6 months >1 Weighted Working
ASF components Term¹ months - 1 year > 1 year Value Term¹ months - 1 year year Value Paper
1. Capital 7,056,357 - - - 7,056,357 6,694,036 - - - 6,694,036
2. Capital according to OJK Regulations of 7,056,357 - - - 7,056,357 6,694,036 - - - 6,694,036 1.1.1
CAR 1.1.2
1.1
3. Other capital instruments - - - - - - - - - - 1.2
4. Deposits from individual customers and 1,637,351 7,373,580 168,152 - 8,341,833 1,656,532 7,215,928 362,773 - 8,411,916 2
funding from micro and small business 3
customers:
5. Stable deposits and funding 1,004,334 581,015 27,822 - 1,532,511 1,099,350 876,929 27,834 - 1,903,908 2.1
3.1
6. Deposits and funding are less stable 633,017 6,792,566 140,330 - 6,809,322 557,182 6,338,999 334,939 - 6,508,008 2.2
3.2
7. Funding from corporate customers: 5,774,233 15,890,265 85,146 - 8,468,692 4,101,402 12,787,298 133,509 - 6,402,250 4
8. Operating deposits 4,288,451 - - - 2,144,226 3,296,520 - - - 1,648,260 4.1
9. Other funding from corporate customers 1,485,782 15,890,265 85,146 - 6,324,466 804,882 12,787,298 133,509 - 4,753,990 4.2
10. Liabilities that have interdependent asset - - - - - - - - - - 5
pairs
11. Other liabilities and equity: - - - - - - - - - - 6
12. NSFR derivative liabilities - - 6.1
13. Other equity and liabilities not - - - - - - - - - - 6.2s.d.6.5
categorized above
14. Total ASF - - - - 23,866,882 - - - - 21,508,202 -
(in million IDR)
Report Date Position (December 2025) Report Date Position (December 2024)
Carrying Value Based on Remaining Carrying Value Based on Remaining
Term Term Ref. No.
from the
>6 Total >6 Total NSFR
No ≤6 months Weighted No ≤ 6 months >1 Weighted Working
RSF components Term¹ months - 1 year > 1 year Value Term¹ months - 1 year year Value Paper
15 Total HQLA for the purpose of NSFR 1,653,991 111,473 4,892,095 2,885,598 394,458 1,756,507 1,888,990 2,496,456 - 219,272 1
calculation
16 Deposits with other financial institutions - 383,525 - - 191,763 163,581 241,425 - - 202,503 2
for operational purposes
17 Loans with Current and Special Mention - 3,469,681 5,169,441 17,591,882 18,897,939 - 3,345,715 3,856,847 16,850,855 17,613,828 3
(performing) categories
18 to financial institutions secured by HQLA - - - - - - - 13,972 - 6,986 3.1.1
Level 1
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(in million IDR)
Report Date Position (December 2025) Report Date Position (December 2024)
Carrying Value Based on Remaining Carrying Value Based on Remaining
Term Term Ref. No.
from the
>6 Total >6 Total NSFR
No ≤6 months Weighted No ≤ 6 months >1 Weighted Working
RSF components Term¹ months - 1 year > 1 year Value Term¹ months - 1 year year Value Paper
19 to financial institutions not secured by - - 1,993 8,569 9,565 - 2,555 1,950 19,210 20,568 3.1.2
HQLA Level 1 and loans to unsecured 3.1.3
financial institutions
20 to non-financial corporations, retail - 2,818,964 4,484,368 15,703,281 16,999,455 - 2,721,479 3,023,722 14,606,308 15,287,963 3.1.4.2
customers and micro and small business 3.1.5
customers, national governments, 3.1.6
governments of other countries, Bank
Indonesia, central banks of other countries
and public sector entities, which include:
21 qualify for a risk weight of 35% or less, - - - - - - - - - - 3.1.4.1
as per the OJK RWA for Credit Risk
22 Residential mortgages that are not being - - - - - - - - - - 3.1.7.2
collateralized, which include:
23 qualify for a risk weighting of 35% or - 650,717 683,079 1,880,032 1,888,919 - 621,681 617,203 1,563,333 1,635,608 3.1.7.1
less, as per OJK RWA for Credit Risk
24 Current and substandard (performing) - - - - - - - 200,000 662,004 662,703 3.2
securities that are not being collateralized,
not in default, and not included as HQLA,
including stocks traded on the stock
exchange.
25 Assets that have interdependent liability - - - - - - - - - - 4
pairs
26 Other assets: 518,901 452,267 1,114 88,460 832,363 2,329,918 426,091 12,633 402,172 1,093,822 5
27 Physical commodities that are traded, - - - - - - - - - - 5.1
including gold
28 Cash, securities and other assets posted - - - - - - - - - - 5.2
as initial margin for derivative contracts
and cash or other assets posted as default
funds with central counterparties (CCPs).
29 NSFR of derivative assets - - - - - - - - 3,076 3,076 5.3
30 NSFR of derivative liabilities before - - - - - - - - - - 5.4
deducting variation margin
31 All other assets not categorized above 518,901 452,267 1,114 88,460 832,363 2,329,918 423,015 12,633 402,172 1,090,745 5.5 until
5.12
32 Administrative Account - - - - 204,346 - - - - 280,257 6
33 Total RSF - - - - 20,520,868 - - - - 19,409,682
34 Net Stable Funding Ratio (%) - - - - 116.31% - - - - 110.81%
"¹ Components reported in the no maturity category are those that do not have a contractual term, including:
perpetual capital instruments, short positions, open maturity positions, demand deposits, equities not categorized as HQLA, and commodities.
1. This Net Stable Funding ratio (NSFR) calculation is prepared based on OJK Regulation No.20 of 2024 regarding the amendment to
OJK Regulation No.50/POJK.03/2017 regarding the Obligation to Fulfill the Net Stable Funding Ratio (NSFR) for Commercial Banks. As
of December 2025, Bank CCBI's NSFR value is above the OJK minimum requirement (100%), which is 116.31%.
2. CCB Indonesia's NSFR value in December 2025 increased by 5.49% from the NSFR value in December 2024, which amounted to
110.81%. The decrease in NSFR for December 2025 is due to the following:
a. Total Available Stable Funding (ASF) for December 2025 period increased by 10.97%.
b. Total Required Stable Funding (RSF) for December 2025 period increased by 5.72%.
This reflects that the Bank has the ability to manage liquidity with a period of one year and mitigate risks that may arise in the next one
year period.
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106 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
Encumbered Assets (ENCUMBRANCE - ENC)
Position 31 December 2025
(in million IDR)
a b c d
Assets deposited with
or committed to the
central bank but not yet
Bound Assets used to generate Unencumbered
(Encumbrance) liquidity assets Total
Assets in the statement of financial position can be presented in - 9,382,164 324,775 9,706,938
detail to the extent necessary.
Qualitative Analysis
a. Encumbered assets are assets of the Bank that are restricted for liquidity purposes, legally and contractually by the Bank. Encumbered assets do not
include assets deposited or committed with Bank Indonesia but have not been used to generate liquidity. Currently the Bank has encumbered
assets in the form of BRI Bank Bonds (Environmentally Sound) amounting to IDR 200 billion.
b. Currently, the Bank has assets deposited or committed with Bank Indonesia amounting to IDR 9.38 trillion including statutory reserves. These assets
placed with Bank Indonesia consist of placements in rupiah amounting to IDR 8.72 trillion and placements in foreign currency amounting to IDR
664 billion. For placements in rupiah, government bonds (Investment) amounting to IDR 2.88 billion are not counted as HQLA because they do not
meet the requirements for HQLA, as stipulated in POJK No. 19 of 2024 concerning OJK Regulation No. 42/POJK.03/2015 regarding the Liquidity
Coverage Ratio (LCR) Requirement for Commercial Banks. Therefore, assets deposited or commited with Bank Indonesia that are counted as HQLA
amount to only IDR 6.49 trillion.
c. Unencumbered assets are assets that qualify as HQLA as stipulated in OJK Regulation No.19 of 2024 concerning amendments to OJK Regulation No.42/
POJK.03/2015 concerning the Obligation to Fulfill the Liquidity Coverage Ratio for Commercial Banks. Currently the Bank has unencumbered assetss of IDR
324 billion, in the form of Cash of IDR 145.79 billion, and Repo securities of IDR 178.97 billion.
Definition
Encumbered assets are bank assets that are restricted for liquidity purposes, legally and contractually by the Bank in the event of stress conditions.
Encumbered assets do not include sets deposited or agreed upon with Bank Indonesia but not yet used to generate liquidity and aspects.
Unencumbered assets are assets that qualify as HQLA as referred to in the Financial Services Authority Regulation on the obligation to meet the liquidity
coverage ratio for Commercial Banks.
Assets deposited or pledged with Bank Indonesia but not yet used to generate liquidity are as referred to in the Financial Services Authority Regulation
on the obligation to meet the liquidity coverage ratio for Commercial Banks.
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China Construction Bank Indonesia Annual Report 2025 107
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
OPERATIONAL RISK e. Improving employee productivity through training and
development, both internally and externally
Operational Risk is the inadequacy and/or non-functioning of internal f. Ensuring that the Operational Management framework that
processes, human error, system failure, or external events that may is developed can effectively mitigate potential operational
disrupt the Bank's operations/business and/or cause losses to the Bank. risks.
g. Identifying and measuring operational risks inherent in all
The implementation of operational risk management becomes activities, and assessing the quality of controls in each line of
very important in line with the increasing volume and complexity business using the Operational Risk Self Assessment (ORSA)
of the Bank's operations and business. and Key Operational Risk Indicator (KORI) methods conducted
by the Operational Risk Coordinator (ORISCO) in each function
Operational risk management, among others, is carried out as follows: and branch office and supervised by the Risk Management
a. The readiness of human resources, systems and procedures, Division.
as well as IT infrastructure support, supports operational risk h. Ensuring that cybersecurity risk assessments have been
management in accordance with the bank's business plan in carried out in accordance with regulatory requirements and
developing products that have the potential to expose it to that the necessary mitigations are in place to maintain the
operational risk. Fulfilling adequate human resource requirements quality of the bank's cybersecurity resilience and security
through recruitment processes and improving the quality of processes.
human resources through training processes. i. Creating a culture and developing awareness of risks, including
b. Ensuring the availability of a Business Continuity Plan (BCP) and cyber security risks, by sharing knowledge/socialisation with
Disaster Recovery Plan (DRP) to mitigate operational risks from all work units, either directly or indirectly, or through risk
external disruptions to the Bank and conducting regular testing management coordinators in each work unit.
and evaluation to prepare for further mitigation measures j. Ensuring the adequacy of policies, guidelines, and Standard
necessary to maintain bank operations in the event of a disaster. Operating Procedures for each work unit and division.
c. Maintain and develop information technology security in k. Physical security for operational implementation with access
electronic data processing, such as having emergency backup restrictions as a restricted area
procedures that are tested regularly. l. Follow-up on the results of internal audits, external audits,
d. Conducting reviews of each new product release and/or activity anti-fraud audits, Financial Services Authority audits, and other
and its development in accordance with applicable regulations. authority audits.
Quantitative Disclosure of Operational Risk – Bank Individually
31 December 2025
No. Approach Used Business Indicators (Average of last 3 years)
(1) (2)
Components of Business Indicators (KIB) 96,518.68
Internal Loss Multiplier Factor (FPKI) 1.00
Minimum Operational Risk Capital (MMRO) 96,518.68
RWA for Operational Risk 1,206,483.50
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108 China Construction Bank Indonesia Annual Report 2025
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
LEGAL RISK concerning Consumer Protection and Society in the Financial
Services Sector.
Legal Risk is the risk resulting from legal claims and/or weaknesses
in juridical aspects. Legal risk management is conducted jointly by Moreover, the Bank also enhances the quality of customer service
the risk owner together with the Legal Division and the Credit by promptly addressing customer complaints and legal claims,
Operation-Legal Credit Division along with its team, which is applying transparency principles, and implementing appropriate
responsible for periodically reviewing contracts and agreements communication policies to address negative news/publications or
between the Bank and third parties and/or debtors to verify the prevent counterproductive information.
validity of rights in contracts and agreements. Enhancing the
understanding of Bank officers regarding legal regulations is crucial Measurement of Reputation Risk is based on assessments of factors
in fostering relationships with customers and other external parties. influencing the Bank's reputation, including customer complaints
and negative media coverage about the Bank. To monitor Reputation
Identification of Legal Risk is conducted based on factors causing Risk and ensure customer satisfaction, the Bank's Customer Service
the risk, including legal claims and weaknesses in juridical aspects Unit (UP3N) functions to support service management and handle
inherent in the functional and operational activities of the Bank. Legal customer complaints at both Branch and Head Office levels. Additionally,
Risk measurement is carried out by the Risk Management Division Reputation Risk monitoring is also conducted by the Risk Management
together with the Legal Division. From this measurement, evaluation Division, which provides reminders and improvement recommendations
reports are obtained from individual legal case analyses regarding to the Reputation Risk Management Division based on assessments
liabilities arising from legal claims. The measurement is based on the of reputation risk profile parameters. In controlling Reputation Risk,
evaluation reports of individual legal cases regarding liabilities arising the Corporate Secretary Division is responsible for implementing
from legal claims and the quality of contract agreements. policies related to handling and resolving negative publicity or
avoiding counterproductive information. For Reputation Risk control
Indicators/parameters used in measuring Legal Risk include potential related to customer complaints, the Bank follows up on customer
losses due to legal claims, weaknesses in contracts due to non- complaints and resolves them according to established SLAs.
compliance with the legal requirements of agreements, and changes
in legal regulations causing Bank products to be inconsistent with STRATEGIC RISK
existing provisions.
Strategic Risk is the risk arising from inaccuracies in making and/
Monitoring of Legal Risk is conducted by the Risk Management or implementing strategic decisions and failures to anticipate
Division together with the Legal Division by evaluating the changes in the business environment.
effectiveness of policy implementation, procedures, and compliance
with legal policies, regulations, and Bank limits provisions. Monitoring In managing strategic risk, the Board of Directors establishes written
is periodically carried out for all Legal Risk positions. In implementing strategic plans (corporate plans) and business plans and communicates
Legal Risk controls, the Legal Division provides legal input and them to the officials and/or employees of the Bank at every
recommendations to each division and periodically reviews organizational level, then implements and monitors these plans.
cooperation agreements and contracts with counterparties. Monitoring of the bank's strategic plan achievements is conducted
by the Assets Liability Management (ALM) Division, which is
REPUTATION RISK periodically reported to the Board of Directors.
Reputation Risk is the risk resulting from a decrease in stakeholder Measurement of Strategic Risk is based on the Bank's performance
trust stemming from negative perceptions of the Bank. achievements by comparing actual results with set targets. Monitoring
is carried out by identifying the bank's weaknesses, strengths, and
The management of reputation risk is conducted jointly by the developments in the external conditions that may directly or
Corporate Secretary and the Division/Regional/Branches authorized indirectly affect the Bank's established strategy, ensuring that the
and responsible for providing comprehensive information to strategy's determination considers its impact on the Bank's capital.
customers and other stakeholders to control reputation risk. The Additionally, monitoring of risk exposure compared to the Bank's
Bank's Reputation Risk is managed by the Corporate Secretary risk appetite and periodic monitoring of Strategic Risk Appetite
Division, which handles Bank-related media coverage in both print and Risk Tolerance are conducted. The Risk Management Division
and electronic media and coordinates with units managing customer monitors Strategic Risk by comparing targeted results with actual
complaints in accordance with OJK Regulation No. 22/2023 results, evaluating unit performance, and ensuring target objectives
Page 109
China Construction Bank Indonesia Annual Report 2025 109
BUSINESS AND FUNCTIONAL REVIEW
RISK MANAGEMENT
are achieved. Control of Strategic Risk is conducted by analyzing b. Creating a culture and fostering awareness of compliance risks
the gap between actual reports and business plan targets and through knowledge sharing/socialization of relevant regulations
presenting necessary actions to the Board of Directors periodically. to all work units, both directly and indirectly, conveyed by the
Compliance Division to each respective work unit.
COMPLIANCE RISK c. Enhancing the internal control function in each work unit or
independent division and optimizing the implementation of
Compliance Risk is the risk arising from the Bank's failure to comply compliance functions.
with and/or implement regulations issued by the Financial Services d. Following up on the results of internal audit examinations,
Authority (OJK), Bank Indonesia, as well as prevailing laws and external audits, anti-fraud measures, Financial Services Authority
regulations. inspections, and other regulatory examinations.
Compliance risk is inherent in risks related to legal and regulatory RISK PROFILE
requirements and other regulations, such as the Minimum Capital
Adequacy Ratio (CAR), Net Open Position (NOP), Asset Provisioning The risk profile assessment includes evaluations of inherent risks and
(PPA), Quality of Productive Assets (QPA), and Maximum Credit assessments of the quality of Risk Management implementation,
Exposure (MCE). Compliance risk also relates to the implementation reflecting the risk control system. The assessment is conducted on
of Know Your Customer (KYC) principles, Employee, Anti Money 8 (eight) risks: Credit Risk, Market Risk, Liquidity Risk, Operational Risk,
Laundering (AML), Counter Terrorism Financing (CTF), and Prevention Legal Risk, Strategic Risk, Compliance Risk, and Reputation Risk. The
of Proliferation Financing of Weapons of Mass Destruction (PPFWMD), Bank manages risks on a bank-wide basis, as regulated by the Financial
and Personal Data Protection. Compliance risk management is Services Authority (OJK) regarding the Implementation of Risk
conducted as follows: Management for Commercial Banks. Based on the self-assessment
a. Ensuring the adequacy of policies, guidelines, and procedures of the bank-wide risk profile as of December 2025, the Bank's risk
of each work unit and division. profile rating is Low to Moderate, with the following details:
Measurement of the Bank's Risk Profile as of 31 December 2025 (as per the Bank's Risk Profile Report)
Quality Rating in The Application
Risks Type Inherent Risk Rating of Risk Management Rank Levels of Risk
Loan Risk Low to Moderate Satisfactory Low to Moderate
Market Risk Low to Moderate Satisfactory Low to Moderate
Liquidity Risk Low Satisfactory Low
Operational Risk Low to Moderate Satisfactory Low to Moderate
Legal Risk Low to Moderate Satisfactory Low to Moderate
Strategic Risk Low to Moderate Satisfactory Low to Moderate
Compliance Risk Low to Moderate Satisfactory Low to Moderate
Reputation Risk Low Satisfactory Low
Composite Rating Low to Moderate Satisfactory Low to Moderate
According to the monitoring conducted on each of the main risk groups encountered by CCB Indonesia during 2025, the composite
rating for the overall risk profile of the bank as of 31 December 2025, was at level 2 (Low to Moderate). This indicates that the Bank's risk
management implementation across all areas has been effective, reflecting the Bank's robust condition and its capability to withstand
significant adverse effects stemming from changes in business conditions and other external factors.
Page 110
Page 111
Financial Review
03
Songket
Minangkabau
Songket Minangkabau is a stunning embodiment of noble
customary values, me�culously woven from the finest silk.
Every deeply meaningful mo�f and exquisite embroidery teaches
enduring philosophies, notably humility and profound wisdom.
Revered as the “Queen of All Tex�les” donning this songket
immediately signifies both high social standing and excep�onal
ar�s�c apprecia�on.
Page 112
112 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
113 FINANCIAL PERFORMANCE CCB Indonesia has consistently recorded asset growth
IN 2025 AND REALIZATION
COMPARED TO THE BANK'S while maintaining strong asset quality and capitalization.
BUSINESS PLAN The Bank also continues to apply the principle of prudence
114 INCOME STATEMENT in conducting its business, which is reflected in the
115 BALANCE SHEET strengthening of financial ratios, particularly in terms
117 FINANCIAL RATIOS of profitability, efficiency, and asset quality.
119 OPERATIONAL REVIEW
The global economy is still slowing down amid increasing uncertainty. In the global
PER BUSINESS SEGMENT
financial markets, the scope for lowering the Fed Funds Rate (FFR) has been reduced,
137 CHANGES IN accompanied by high US Treasury yields in line with the large US fiscal deficit.
ACCOUNTING POLICIES
Global financial market uncertainty has also increased, mainly triggered by US reciprocal
tariff policies and escalating geopolitical tensions. These developments have led to a
strengthening of the US dollar index against advanced country currencies (DXY) and
resulted in a slowdown in capital flows to emerging markets (EM).
Indonesia's economy remains strong with economic growth predicted to increase
accompanied by continued macroeconomic stability. Based on data from the Central
Statistics Agency, the overall economic growth of Indonesia in 2025 was 5.11%. In general,
Indonesia's economic growth remains strong and needs to be further improved to match
the capacity of the economy. Economic growth in the fourth quarter of 2025 is projected
to be higher, supported by an increase in domestic demand in line with improving
economic confidence and increased fiscal stimulus.
Page 113
China Construction Bank Indonesia Annual Report 2025 113
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
In addition, Indonesia's Balance of Payments (BOP) performance to drive the bank's intermediary function by paying close attention
in the fourth quarter of 2025 improved, thereby supporting external to its liquidity position.
resilience. The BOP in the fourth quarter of 2025 recorded a surplus
of US$6.1 billion. Accelerating business development in the corporate banking
segment, along with the retail segment, namely commercial banking
Overall, in 2025, NPI developments indicate that the external sector and small and medium scale enterprises (SMEs), as well as consumer
remains resilient amid increasing global financial market uncertainty. banking, taking into account the harmony of economic, social and
The current account in 2025 recorded a controlled deficit of US$1.5 environmental interests.
billion (0.1% of GDP), lower than the 2024 deficit of US$8.6 billion
(0.6% of GDP). This development was influenced by an increase in The Bank's policy direction is in line with government programs to
the goods trade balance surplus in line with improved export finance infrastructure and support the development of the SME
performance, particularly in manufactured products. sector. The Bank consistently applies prudential principles and is
selective in lending to maintain and improve asset quality.
Foreign exchange reserves increased from US$155.7 billion at the
end of December 2024 to US$156.5 billion at the end of December Compared to the position at the end of 2024, there was an increase
2025. These foreign exchange reserves are equivalent to 6.2 months in the Bank's loans of IDR 2.9 trillion or 12.5% y-o-y to IDR 26.4 trillion
of imports and government foreign debt, and are above the at the end of 2025 from the Corporate, Commercial and SME
international adequacy standard of around 3 months of imports. segments despite a decline in Consumer.
Consumer Price Index (CPI) inflation in 2025 will remain within the Third Party Funds (DPK) increased by IDR 5.3 trillion or 22.7% y-o-y
target range of 2.5±1%, with CPI inflation in December 2025 at to IDR 28.7 trillion at the end of 2025, mainly from an increase in
2.92% (yoy). Core inflation remained low at 2.38% (yoy), in line with time deposits of IDR 2.8 trillion or 14.9% y-o-y to IDR 21.7 trillion
economic growth that is still below capacity and supported by the while current accounts increased by IDR 1.7 trillion or 52.4% y-o-y
consistency of Bank Indonesia's monetary policy interest rates in to IDR 5.0 trillion. The Bank manages to improve the effectiveness
anchoring inflation expectations in line with its targets and imported of its intermediary function by optimizing the Loan to Deposits
inflation that remains under control. Inflation in the administered Ratio (LDR).
prices (AP) group remained low at 1.93% (yoy).
Total Assets reached IDR 38.1 trillion at the end of 2025, an increase
On the demand side, loan growth was supported by continued of IDR 4.5 trillion or 13.5% y-o-y reflected in productive assets such
interest in the distribution of bank loans, the ongoing reallocation as placements with Bank Indonesia and other banks of IDR 1.5
of liquid assets to loans by banks, and the availability of funding trillion which decreased compared to the end of 2024, as well as
support from growth in third-party funds. On the supply side, loan an increase in loans of IDR 2.9 trillion.
growth was supported by sustained corporate performance amid
limited household consumption. The liquidity ratio (LDR) increased from 100.46% at the end of 2024
-------------------------------------- to 92.12% at the end of 2025 in line with the Bank's policy to
Sumber: Bank Indonesia
encourage the Bank's intermediary function. The strong liquidity
position is reflected in the LCR (Liquidity Coverage Ratio) at 159.22%
Indonesian Government continues to take further policy measures and NSFR (Net Stable Funding Ratio) at 116.31% at the end of 2025,
needed to support the National Economic Recovery program by above the minimum level set by the regulator of 100%.
paying close attention to the dynamics of the global economy and
financial markets and its impact on Indonesia's economic prospects The Bank recorded a profit before tax of IDR 393.2 billion, an increase
from time to time to maintain macroeconomic and financial system of IDR 10.9 billion or 2.9% y-o-y from last year. The increase was
stability, and accelerate national economic recovery. partly derived from loan interest income which increased by IDR
38.4 billion, despite an increase in interest expense to third parties
FINANCIAL PERFORMANCE IN 2025 of IDR 56.6 billion. On the other hand, there was a decrease in
allowance for impairment losses (CKPN) of IDR 57.2 billion compared
AND REALIZATION COMPARED TO THE to the previous year, while loan quality improved, the gross NPL
BANK'S BUSINESS PLAN ratio from 2.12% at the end of 2024 to 1.53% at the end of 2025.
In 2025, CCB Indonesia's financial performance showed a number Profit after tax for the year 2025 was IDR 301.9 billion which increased
of positive financial ratio indicators, particularly strong loan and the Bank's capital organically in anticipation of asset growth. The
funding growth, improved profitability and efficiency, as well as Bank recorded a Capital Adequacy Ratio (CAR) of 29.48% at the end
solid and optimized liquidity and capitalization. The Bank recorded of 2025, a decrease compared to the previous year of 30.72%, in
a 2.2% increase in profit compared to the previous year. Similarly, line with the increase in loan in 2024. The Bank's Tier 1 Capital at
other indicators such as loan quality and efficiency showed better the end of 2025 of IDR 6.4 trillion or an increase of IDR 500 billion
performance compared to the previous year. CCB Indonesia continues compared to the end of 2024 of IDR 6.1 trillion.
Page 114
114 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
During 2025 the Bank remains focused on implementing its short and medium term plans which direct strategic policies on business
improvement, implementation of good corporate governance, development of IT systems, encouraging process effectiveness and cost
efficiency, as well as improving the professionalism and competence of human capital. The Bank's policy direction is in line with government
programs in terms of financing for infrastructure and supporting the development of SME sector.
INCOME STATEMENT
Net Interest Income
Interest income increased by IDR 38.4 billion or 1.8% to IDR 2,180 billion in 2024 compared to the previous year of IDR 2,142 billion due
to an increase in loans.
Meanwhile, interest expense increased by IDR 82.5 billion or 7.0% to IDR 1,179.4 billion in 2025 compared to the previous year. The increase
in interest expense was due to the increase in the collection of third-party funds in 2025.
Thus, net interest income in 2025 amounted to IDR 951.7 billion, higher than the previous year of IDR 995.8 billion. The realization of net
interest income was below the bank's business plan (RBB) of IDR 1,339.8 billion, resulting in a realization of NIM of 3.02%, lower than the
initial plan of 3.20%.
Description of Interest Incomes Description of Interest Expense
(in million IDR) (in million IDR)
Description 2025 2024 Description 2025 2024
Loans 1,737,694 1,714,467 Current Accounts 112,328 87,419
Marketable Securities 382,681 368,443 Time Deposits 909,299 882,140
Placement in Other Banks 18,910 45,862 Saving Accounts 24,090 19,559
Other 41,093 13,168 Interbank 45,991 69,565
Other 135,901 87,407
Total 2,180,378 2,141,940 Total 1,228,609 1,146,130
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China Construction Bank Indonesia Annual Report 2025 115
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
Other Operating Incomes Net Profit
Other Operating Income in 2025 amounted to IDR 74.7 billion, Net Profit in 2025 was recorded at IDR 301.9 billion, an increase of 2.2%
decreased IDR 16 billion compared to 2024 of IDR 90.7 billion. or IDR 6.5 billion compared to the previous year, and above the bank's
business plan target by 0.2% or IDR 0.7 billion.
Other Operating Expenses
BALANCE SHEET
Other Operating Expenses in 2025 amounted to IDR 539 billion,
a decrease of 2.8% or IDR 14.9 billion compared to the previous
Total Asset
year. Several components with realization above the bank's
business plan, including Other Operating Expenses by 49.5% or The Bank's total assets as of December 2025 amounted to IDR 38.1
IDR 266.7 billion. Labor Expenses were lower by 1.7% or IDR 5.2 trillion, an increase of 13.5% y-o-y or IDR 4.5 billion. The increase
billion. in total assets was reflected by an increase in placements in marketable
securities of IDR 1.2 trillion, and an increase in deposits of IDR 5.3
Allowance for impairment losses (CKPN)/Impairment trillion. Compared to the business plan, the Bank's total asset
realization was above target by 4.7%.
Provision for impairment losses in 2025 amounted to IDR 101.1
billion, a decrease of 36.1% or IDR 57.2 billion compared to the Equity
previous year, in line with the improvement in loan quality with
gross NPL ratio from 2.12% at the end of 2024 to 1.53% at the end Total Equity reached IDR 7.1 trillion at the end of 2025, an increase
of 2025. Compared to the bank's business plan, the realization of compared to the position at the end of 2024.
provision for impairment losses was lower than the bank's business
plan by 36.5% or IDR 58.1 billion. Loans Disbursed
Profit Before Tax Achieved loans of IDR 26.4 trillion by year-end 2025, an increase of
12.5% or IDR 2.9 trillion compared to the end of 2024, below the
Profit before tax expense amounted to IDR 393.2 billion, an increase bank's business plan target of IDR 625 billion which was partly
of IDR 10.9 billion or 2.8% y-o-y from last year. Compared to the related to a number of project financing disbursements. Loan
bank's business plan (RBB), the achievement of Profit Before Tax quality improved with gross NPL ratio declining to 1.53% from
was slightly below the target by 0.8% or IDR 3.2 billion. 2.12% previously. While on a net basis, the NPL ratio increased to
1.15% compared to the previous year end of 0.82%.
Loans Loans/TPF
(in million IDR) KREDIT DAN DPK (in million IDR)
30,000,000
25,000,000
20,000,000
28,666,012
26,407,187
23,463,801
23,357,473
26,407,187
15,000,000
19,359,978
19,973,343
23,463,801
19,359,978
19,237,577
17,939,833
16,687,285
16,687,285
10,000,000
13,772,663
13,772,663
5,000,000
0
2025 2024 2023 2022 2021 2025 2024 2023 2022 2021
Loans TPF
DPK DPK DAN LDR
75.79% 92.12%
100.46 %
96.93 %
71.59 %
93.02%
28,666,012
23,357,473
19,973,343
19,237,577
17,939,833
Page 116
116 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
Third Party Funds
Third Party Funds at the end of 2025 reached IDR 28.7 trillion, an increase of 22.7% or IDR 5.3 trillion compared to the end of 2024, above
the bank's business plan of 3.7%. The Bank seeks to improve the effectiveness of its intermediary function by optimizing LDR.
Current accounts at the end of 2025 reached IDR 5.1 trillion, an increase of 26.5% or IDR 1.1 trillion from the end of 2024 position. Savings
at the end of 2025 reached IDR 1.9 trillion with an increase of 60.5% or IDR 704 billion from the position in 2024. Time deposits at the
end of 2025 reached IDR 21.7 trillion, up 19.5% or IDR 3.5 trillion from the end of 2024 and above the bank's business plan of 3.8%. Current
Account Saving Account (CASA) ratio was 24.21% at the end of December 2025, increased from 22.15% at the end of 2024.
Savings are still being continuously developed by the Bank to meet the transaction needs of individual, SME and corporate customers
in order to compete more competitively.
KREDIT DAN DPK
The level of customer confidence in the Bank is also well maintained, reflected in the good growth of time deposits with reasonable
interest30,000,000
rates.
25,000,000
(in million IDR)
Description
20,000,000 28,666,012 2025 2024
26,407,187
23,463,801
23,357,473
Current Account 5,070,630 4,009,871
26,407,187
15,000,000
19,359,978
19,973,343
23,463,801
Saving Account 1,868,753 1,164,249
19,359,978
19,237,577
17,939,833
16,687,285
16,687,285
10,000,000
13,772,663
13,772,663
Time Deposits 21,726,629 18,183,353
5,000,000
Total 28,666,012 23,357,473
0
2025 2024 2023 2022 2021 2025 2024 2023 2022 2021
Loans TPF
TPF TPF and LDR
(in million IDR)
DPK DPK DAN LDR
75.79% 92.12 %
100.46%
96.93%
71.59%
93.02 %
28,666,012
23,357,473
19,973,343
19,237,577
17,939,833
17.69%
2025 2024 2023 2022 2021
Time Deposits
Current Account TPF LDR
6.52%
Saving Account
Page 117
China Construction Bank Indonesia Annual Report 2025 117
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
FINANCIAL RATIOS
Capital Adequacy Ratio Net Interest Margin
The Capital Adequacy Ratio (CAR) at the end of 2025 amounted NIM ratio in 2025 of 3.02% decreased compared to the previous
to 29.48% or decreased compared to the position at the end of year of 3.50% and lower than the bank's business plan target of
2024 of 30.72% due to an increase in credit risk-weighted assets. 3.20%, due to a decrease in interest expense on Third Party
Funds.
Non-Performing Loan Ratio
Expense to Income Ratio
The gross NPL ratio decreased to 1.53% at the end of 2025 compared
to the end of 2024 position of 2.12% and below the bank's business BOPO ratio in 2025 was 83.18%, down from 83.39% in the previous
plan of 2.35%. Meanwhile, the net NPL ratio increased to 1.15% year. Compared to the ratio targeted in the bank's business plan
compared to 0.82% at the end of last year. of 83.78%, the BOPO realization in 2025 was lower due to a decrease
in interest expenses.
Return on Assets
Loan to Deposit Ratio
The Return on Assets (ROA) ratio at the end of December 2025 was
1.15%, lower than the positions of the end of 2024 at 1.22%, and Loan to Deposit Ratio (LDR) position at the end of December 2025
higher than the bank's business plan of 1.16%. was 92.12%, lower than the end of 2024 position of 100.46% and
also lower than the bank's business plan target of 97.79%.
Return on Equity
The Bank strives to improve the effectiveness of its intermediary
The Return on Equity (ROE) in 2025 of 4.74% has decreased compared function by optimizing LDR, while maintaining liquidity at a safe
to the previous year of 4.78% and higher than the target of 4.67%. level, with LCR (Liquidity Coverage Ratio) of 159.22% and NSFR (Net
This is related to profit after tax which is slightly greater than the Stable Funding Ratio) of 116.31% at the end of 2025, above the
bank's business plan. minimum level set by the regulator of 100%.
Page 118
118 China Construction Bank Indonesia Annual Report 2025 FINANCIAL REVIEW MANAGEMENT DISCUSSION AND ANALYSIS Cash Flow Development Description 31 December 2025 31 December 2024 Operating Cash before Changes in Operating Assets and Liabilities 458,062 459,664 Net Cash from (Used for) Operating Activities 1,980,369 2,470,595 Net Cash from (Used for) Investing Activities (1,267,095) (2,298,583) Net Cash from Financing Activities (496,864) 4,994 Net Increase in Cash and Cash Equivalents 216,410 177,006 Cash and Early Year Cash Equivalents 2,163,558 1,949,662 Effect of Changes in Foreign Currency (11,768) 36,890 Cash and End of Year Cash Equivalents 2,368,200 2,163,558 Cash Flow from Operating Activities Net cash flows from operating activities amounted to a deficit of IDR 1,980,369 billion with the largest gain coming from a decrease in interest income, fees and commissions, other operating income, increase in receivables from securities purchased under resale agreements, decrease in derivative liabilities, increase in acceptance liabilities, increase in other liabilities, increase in deposits of third party funds. While its use from the side of operating activities for payment of interest and other financial expenses, payment of general and administrative expenses, labor costs, payment of income taxes, purchase of securities for sale, increase in acceptance bills, payment of other expenses and payment of debts. Cash Flow from Investing Activities In 2025, cash outflows from investing activities for the acquisition of fixed assets amounted to IDR 15 billion and the purchase of marketable securities amounted to IDR 1.3 trillion, while cash inflows included proceeds from the sale of foreclosed collateral and fixed assets amounting to IDR 2.5 billion. Therefore, the net cash flow from investing activities was a deficit of IDR 1.2 trillion. Material Commitments for Investment in Capital Goods Details of the Company's capital expenditures are as follows: Description 31 December 2025 31 December 2024 Land - - Building - - Asset Repairment - 2,394 Office Inventories 8,992 13,470 Car 2,246 84 Assets under Construction 3,890 6,394 Total 15,128 22,342 Sources of funds used for capital expenditures come from internal sources. Historically, the Bank has a good level of leverage and was able to finance capital expenditures. The Company's capital expenditures are mostly aimed at strengthening the Company's operations in order to support the Company's operational and financial performance. The purchase of capital goods to the Company's performance affects the ability of the Company's infrastructure to handle fast-growing and high operational activities, as well as meeting the needs of increasingly complex, online and timely regulatory reporting, the ability to fulfill statistical data for risk management reporting and management of the Company.
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China Construction Bank Indonesia Annual Report 2025 119
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
OPERATIONAL REVIEW PER BUSINESS SEGMENT
Funding
To improve its performance in achieving third party funds throughout 2025, the Bank implemented a number of initiatives including:
1. To increase CASA, CCB Indonesia has consistently developed information technology systems, especially electronic delivery channels.
2. In the effort to increase total current accounts, working with corporate customers to increase the volume of business and transactions
in the Bank, by requiring them to use their account at CCB Indonesia as the main corporate account.
3. Time deposits are maintained proportionally by setting a competitive interest rate policy within reasonable limits.
(in million IDR)
Product December 2025 December 2024 Growth Percentage
Current Account 5,070,630 4,009,871 1,060,759 26.45%
Saving Account 1,868,753 1,164,249 704,504 60.51%
Time Deposit 21,726,629 18,183,353 3,543,276 19.49%
Total 28,666,012 23,357,473 5,308,539 22.73%
Corporate Banking
(in million IDR)
Corporate December 2025 December 2024 Growth %
Total Corporate Loan 14,449,998 11,875,040 2,574,958 21.68%
Loan disbursements in the Corporate Banking segment in 2025 increased quite significantly in line with the increased utilization of working
capital facilities and project financing. By prioritizing prudence and thorough analysis, the quality of loan assets can still be maintained
well.
The realization of loan disbursement from the Corporate Banking segment until the end of 2025 reached IDR 14.4 trillion or an increase
of IDR 2.5 trillion from the position at the end of 2024.
The highest Corporate Banking loan disbursement industry sector is in the manufacturing sector at 41.94% of the current Corporate
Banking portfolio, followed by financing at 15.48%, power plant, water treatment and infrastructure at 12.10%, construction at 11.43%,
mining and large excavation at 5.41%, and others at 13.64%.
Commercial Loans
In 2025, the loan portfolio of the commercial loan segment also showed an increase, while still adhering to prudent and conservative
principles.
(in million IDR)
Financing Type December 2025 December 2024 Growth %
Working Capital 5,609,586 5,445,457 164,129 3.01%
Investment 4,111,744 3,773,730 338,014 8.96%
Total Commercial Loan 9,721,330 9,219,188 502,143 5.45%
Small Business Segment (SME)
In 2025, lending to the small business segment was consolidated, and decreased compared to the previous year, while still maintain
credit quality.
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120 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
(in million IDR)
SME December 2025 December 2024 Growth %
Total SME Loan 980,632 939,281 41,351 4.4%
Consumer Loans
To increase the consumer lending portfolio, especially Home Ownership Loans, the Bank continues the initiative of collaborative
programs with large developers, holding virtual customer gatherings during the pandemic, providing rewards programs, both internal
and external, holding attractive marketing programs, and other promotional media, by utilizing websites and media for marketing
expansion. Consumer loans experienced growth compared to the previous year.
(in million IDR)
Product December 2025 December 2024 Growth %
Primary Mortgage 775,721 916,333 (140,612) -15.34%
Secondary Mortgage 295,353 337,402 (42,049) -12.46%
Other Mortgage 174,501 161,461 13,040 86.39%
Other Products 9,651 15,095 (5,444) -36.06%
Total Consumer Loans 1,255,226 1,430,292 (175,066) -12.23%
Public Offering
During the fiscal year 2025, the Company did not hold any Public Offering, hence no information needs to be disclosed.
Material Transaction
During the fiscal year 2025, there was no Material Transactions in accordance with applicable regulations, hence there was no information
that needs to be disclosed.
Business Outlook
Indonesia's economic growth in 2026 is predicted to remain strong and tend to increase, supported by solid domestic demand, particularly
from household consumption and investment. Domestic demand remains the main driver of economic growth, mainly through stable
public consumption and increased investment. Investment is expected to continue to increase in line with the ongoing development
of various National Strategic Programs (PSN), including the construction of the Capital City of Nusantara (IKN) and other infrastructure
projects. In addition, improved business prospects and increased Foreign Direct Investment (FDI) flows are also driving investment activity
in various sectors.
On the other hand, export performance still faces challenges due to global economic uncertainty and commodity price fluctuations. The
economic slowdown in several major trading partner countries has caused Indonesia's export growth to remain weak, although it
continues to contribute to the national economy. To maintain economic growth momentum, Bank Indonesia continues to strengthen
policy synergy with the government through a combination of fiscal stimulus and macroprudential policies. These efforts are aimed at
boosting economic activity, particularly from the domestic demand side, as well as maintaining macroeconomic stability.
Banking intermediation in 2026 is predicted to continue to increase in line with the recovery of economic activity and increased demand
for loans from households and the business sector. The resilience of the financial system, particularly the banking sector, remains intact
with strong capitalization and adequate liquidity.
The government is targeting Indonesia's economic growth in 2026 at 5.4% in the 2026 State Budget Plan (RAPBN), while Bank Indonesia
(BI) projects a range of 4.7% to 5.5% (midpoint 5.3%). This government target is supported by optimism regarding global economic
recovery and domestic policies, but challenges such as geopolitical uncertainty and moderation in US and Chinese growth are factors
that need to be considered.
Inflation in 2025 and 2026 will remain low at 2.51%. Core inflation is expected to remain low in line with inflation expectations anchored
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China Construction Bank Indonesia Annual Report 2025 121
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
within the target range, substantial economic capacity, controlled The quality of loans disbursed, both new, additional, and ongoing
imported inflation, and the positive impact of digitalization. loans, is properly monitored and evaluated utilizing Post-loan
Monitoring Management.
Moving forward, banking intermediation in 2025–2026 is predicted
to remain stable, supported by domestic economic growth prospects, The disbursement of new quality loans is intended to achieve the
financial system resilience, and stable inflation and exchange rates. loan growth target in 2025 and improve the Bank's profitability.
Credit growth is predicted to reach 8–11% in 2025 and increase
again in 2026. Meanwhile, the growth of third party funds (TPF) will be carried
out in line with the growth of lending, by maintaining the Loan to
The challenges faced by CCB Indonesia are mainly the level of Deposits Ratio position in accordance with management policy.
competition in the banking industry which is getting tougher, both
on the asset and liability side, including margin spreads. The Bank The target of fund raising is to gradually increase the portion of the
continues to prudently set interest rates at competitive and reasonable portfolio of more efficient sources of funds, namely Savings and
levels. Global economic uncertainty, especially due to rising inflation Current Accounts, with wider customer diversification and not relying
and interest rates, has the potential to slow economic growth and on a certain group of customers. This increase in CASA is to minimize
asset quality related to the ability of customers to fulfill their obligations. costs, but keep the funding position under control, so that the liquidity
position is maintained and the acquisition of better spread margins.
With the considerable experience of CCB Corporation in the
infrastructure sector, CCB Indonesia is optimistic to grow and The fierce competition in the banking sector for TPF does not solely
develop and contribute to the development of Indonesia, especially depend on the number of office networks, but also on the reliability
in the infrastructure sector. CCB Corporation as the majority of technology such as internet and mobile banking. CCB Indonesia
shareholder is committed to the development of CCB Indonesia, has consistently developed information system technology; internet
both through strong capital support, as well as the transfer of banking has been gradually implemented in the previous years
business knowledge, improved compliance and risk management and has been able to serve corporate and individual customers.
and information technology and operational support.
In 2026, continue to develop technology that leads to digital
Marketing Strategy banking, for the convenience and comfort of customers, especially
current and savings customers. Development of innovative products
With the potential growth of the Indonesian economy and the to encourage the collection of funds to increase CASA through
potential for good business growth in Indonesia, the Bank develops attractive promo programs.
a realistic business strategy by taking into account various factors.
Meanwhile, time deposits products as the foundation of bank funds
CCB Indonesia sharpened its fund disbursement strategy while adhering are maintained proportionally with the establishment of competitive
to prudent and conservative principles, especially in terms of lending interest rate policies within reasonable limits.
to the corporate banking segment, the retail sector, namely commercial
and small and medium scale enterprises (SMEs), and consumer banking. Public trust needs to be enhanced with sound and transparent
bank management (good corporate governance) and excellent
In addition, secondary reserve management in securities and service quality, attractive customer choice products, and competitive
interbank placements. In developing bank activities, as an alternative interest rate policies. With CCB Corporation as the controller, it is
investment instrument and other sources of income for the Bank, expected to further strengthen public confidence in CCB Indonesia.
such as placement in securities such as Bank Indonesia Certificates,
Government Securities, Retail Sukuk, corporate bonds, by paying Target / Projection for the coming year
attention to the yield obtained, tenor and security, and maximizing
the return on bank investment in securities. CCB Indonesia is carefully planning its future strategic initiatives
geared towards:
Lending will be distributed to commercial loans for working capital 1. Strengthening credit policies in line with national economic
and investment financing, as well as consumer loans. For the priorities, optimizing productive assets, increasing the portion
effectiveness of lending, the Bank will continue to adhere to of corporate loan with a stable and rapid distribution of commercial
prudential banking principles and maintain loan quality. and SME loans, and strengthening inclusive and retail services
with due regard to economic, social, and environmental aspects.
In terms of pricing, the Bank offers competitive rates to penetrate 2. Broaden funding channels, expand low cost CASA and core deposits;
the market. Each branch office monitors and provides information as well as maintain and improve Net Interest Margin (NIM).
on prevailing interest rates in the local area. Loan processing is 3. Strengthening strategic customer acquisition, particularly from
expedited through the application of the integrated Loan Originating China; optimizing the contribution of existing customers; expanding
System (LOS), and conservative and prudential banking principles the product portfolio based on customer needs; and increasing
are the main guidelines. competitiveness by strengthening cross-border and digital capabilities.
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122 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
4. Ensuring sufficient CAR and liquidity for further business The Bank conservatively maintains capital ratios in accordance with
development. applicable regulations. CAR is maintained at a safe level, taking into
5. Continuing to consistently improve the implementation of account capital add on according to risk profile assessment, as well
Good Corporate Governance (GCG); and enhancing the risk as capital buffer in accordance with Basel III implementation. CAR
management system to a more advanced level by strengthening is projected to be 27.75% by the end of 2026 and total core capital
the foundation of risk control and asset quality management, is projected to be IDR 6.80 trillion by the end of 2026.
as well as prioritizing risk mitigation and strengthening
collaboration among the three lines of defense. Organic capital raising is also underway through the earnings of
6. Improving business effectiveness includes enhancing service CCB Indonesia in the coming years. The Bank also seeks to drive
capabilities, along with deepening comprehensive cost revenue growth through fee-based income, in addition to interest
management, and enhancing management efficiency. income.
7. Optimize branch network for better coverage and efficiency,
in line with the increase in digital channel transaction share The Bank carefully considers the various uncertainties that may
and enhance service delivery. occur, i.e. considers the potential impact of changes in the
8. Continuous development of human capital to improve macroeconomic, market environment, regulatory policies, asset
competence and professionalism, including strengthening quality, and business development on capital requirements and
succession planning and build a strong talent pipeline. availability, as well as reflects them in capital raising arrangements
9. Strengthening IT system and infrastructure to increase security, and capital management measures. The Bank conducts stress
effectiveness, efficiency, and business capabilities of the Bank. testing using ICAAP on capital adequacy in anticipation of risks.
Development and utilization of technology to manage risk,
facilitate control, AML and anti-fraud functions, as well as product Dividend Policy
and service development
All issued shares of the Company shall have the same and equal rights
For financial projections in 2026, the target for Profit After Tax in 2026 in all respects with existing shareholders, including the right to dividends,
of IDR 311.3 billion. If compared to the actual Profit After Tax at the in accordance with the provisions of the Company's Articles of Association
end of 2025, there is an increase of around 3.1% (yoy). Meanwhile, and prevailing laws and regulations.
the projected Total Loans at the end of 2026 of IDR 30.4 trillion, an
increase of 15.2% compared to the end of 2025. The target for Third The amount of cash dividend payment will be adjusted based on
Party Funds of IDR 31.1 trillion, an increase of 9.0% compared to the the profit earned by the Company in the relevant fiscal year, without
end of 2025. Similarly, the projected Total Assets at the end of 2026 prejudice to the right of the Company's GMS to determine otherwise
are IDR 40.5 trillion, an increase of 6.4% compared to the end of 2025. in accordance with the provisions of the Company's Articles of
Association and the prevailing laws and regulations in the banking
The above profit components include interest income of IDR 2.8 sector.
trillion, consisting of rupiah interest income of Rp 1.7 trillion and
foreign currency interest income of IDR 497 billion. This projection The Company's management plans to distribute dividends if there
is expected to be achieved by the end of 2026, assuming that is a cash surplus from operating activities after the funds are set
business volume reaches the set target. aside for reserve funds, financing activities, capital expenditure
plans and working capital of the Company, amounting to a
Loans are targeted to increase by 15.2% compared to the end of maximum of 20% (twenty percent) of the Company's consolidated
2025, Third Party Funds are projected with the growth of 9.0%, net profit, for each year. While at least 80% (eighty percent) will
while Total Assets are projected to increase by 6.4%, if compared be used to strengthen the Company's capital. However, if necessary,
to the end of 2025. Profit after tax is targeted at IDR 311 billion or from time to time the Company may not distribute dividends to
an increase of 3.1% compared to the end of 2025. the Company's Shareholders. Since the Initial Public Offering in
June 2007, the Company has never paid dividends. There are no
Projected financial ratios for 2026 include: gross NPL ratio of 1.91%, negative covenants in relation to third party restrictions on the
net NPL ratio of 1.16%; CAR of 27.75%; LDR of 97.72%; NIM of 3.16%; distribution of dividends. In the last 2 (two) years, the Bank has
ROA of 1.05% and ROE of 4.65%. In developing business volume, not paid dividends, as profit generation is still prioritized to
the Bank always adheres to the precautionary principle. strengthen the capital structure.
Capital Plan Additional Information
CCB Indonesia always ensures adequate Minimum Capital Adequacy There is no material information, regarding investment, expansion,
Requirements (KPMM) / Capital Adequacy Ratio (CAR) by taking divestment, business merger / consolidation, acquisition, debt/
into account risk profiles and plans for productive asset growth / capital restructuring, and transactions containing conflict of interest,
business development. which occurred in the fiscal year 2025.
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China Construction Bank Indonesia Annual Report 2025 123
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MANAGEMENT DISCUSSION AND ANALYSIS
Transactions with Related Parties
In carrying out its business activities, the Company also conducts certain transactions with related parties. There are no transactions with
related parties either directly or indirectly related to the Company's main business activities, which are defined as conflict of interest
transactions based on BAPEPAM-LK regulation No. IX.E.1 "Conflict of Interest". In this financial report, the term related party is in accordance
with PSAK No. 7 (Revised 2010) concerning "Disclosure of Related Parties".
The following is the table of Provision of Funds to Related Parties at the end of 2025.
Balance as of
31 December 2025
Description (in million IDR) Condition and Treatment of the transaction
Board of Commissioners, Directors, Executive Officers 4,211 In accordance with applicable procedures.
and Key Employees There is no preferential treatment.
Accrued interest income 9 In accordance with applicable procedures.
There is no preferential treatment.
Total 4,220
Performance Review Per Business Segment from Revenue and Profitability
31 Desember/31 December 2025
Kredit Treasuri Ekspor-impor Pendapatan Total
Loans Treasury Trade finance dan beban
yang tidak
dapat dialokasi
Unallocated
income and
expenses
Pendapatan Income
Pendapatan bunga 1,737,694 442,685 - - 2,180,379 Interest income
Pendapatan lainnya - 2,328 13,099 118,710 134,137 Other income
Jumlah pendapatan 1,737,694 445,013 13,099 118,710 2,314,516 Total income
Beban Expenses
Beban bunga - (60,406) - (1,168,203) (1,228,609) Interest expenses
Beban lainnya - - (692,748) (692,748) Other expenses
Jumlah beban - (60,406) - (1,860,951) (1,921,357) Total expenses
Segmen - neto 1,737,694 384,607 13,099 (1,742,241) Segment - net
Laba sebelum
beban pajak 393,159 Income before tax expense
Beban pajak (91,211) Tax expense
Laba tahun berjalan 301,948 Income for the year
Aset segmen 26,138,582 10,291,196 - 1,653,931 38,083,709 Segment assets
Liabilitas segmen (1,693,642) (2,115) (29,242,434) (30,938,191) Segment liabilities
Segmen - neto 26,138,582 8,597,554 (2,115) (27,588,503) 7,145,518 Segment - net
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124 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
Prime Lending Rate raising and lending activities and the profit margin component set by
the Bank in lending activities. For the record, the calculation of SBDK
All Commercial Banks conducting conventional business activities does not take into account the risk premium component of the debtor,
have an obligation to report and publish the Prime Lending Rate (SBDK) the amount of which depends on the assessment of the risk of each
in Rupiah currency as stipulated in OJK Regulation No.37/POJK.03/2019 debtor. Therefore, the amount of credit interest rate charged to debtors
concerning Transparency and Publication of Bank Reports and OJK is not necessarily the same as the Prime Lending Rate.
Circular Letter No.9/SEOJK.03/2020 concerning Transparency and
Publication of Conventional Commercial Bank Reports. CCB Indonesia has an obligation to report the calculation of the
Prime Lending Rate to OJK on a monthly and periodic basis and to
The reporting and publication of Prime Lending Rate is one of the publish it in the wider media. Prime Lending Rate calculation applies
efforts taken by the Bank to provide clarity to customers and facilitate to corporate loans, retail loans and consumer loans (mortgage and
customers in weighing the benefits, costs and risks of credit offered. non-mortgage). The classification of corporate loans, retail loans and
In addition, the Prime Lending Rate is also an effort to improve good consumer loans (mortgages and non-mortgages) is based on internal
governance and encourage healthy competition in the banking criteria used by the Bank.
industry, among others, through the creation of better market discipline.
In determining the Prime Lending Rate (Prime Lending Rate),
The Bank uses the Prime Lending Rate as an indicator of the amount CCB Indonesia considers the compatibility of the Prime Lending Rate
of credit interest rates that will be charged to customers so that CCB movement with regulatory policies, trends in the movement of the
Indonesia constantly updates the Prime Lending Rate in accordance BI 7-Day Reverse Repo Rate and average market interest rates. In
with the movement of the BI 7-Day Reverse Repo Rate set by Bank addition, operational costs and cost of funds at the Bank are also
Indonesia. The Prime Lending Rate calculation considers 3 (three) important factors for CCB Indonesia in determining the Prime Lending
components, namely the Cost of Funds for Credit (HPDK) arising from Rate to remain competitive in the market. The Prime Lending Rate
customer fund raising activities, operational expenses incurred for fund for 2025 is as follows:
Prime Lending Rate by Credit Segmentation
Loans Consumer Loans
Corporate Retail Mortgage Non-Mortgage BI 7DRR
2025
March 8.17% 8.38% 8.37% 8.70% 5.75%
June 8.33% 8.53% 8.56% 9.15% 5.50%
September 8.36% 8.82% 8.84% 9.92% 4.75%
December 8.24% 8.45% 8.60% 9.85% 4.75%
2024
March 8.69% 8.82% 8.82% 9.11% 6.00%
June 8.33% 8.53% 8.56% 9.15% 6.25%
September 8.36% 8.82% 8.84% 9.92% 6.00%
December 8.24% 8.45% 8.60% 9.85% 6.00%
CCB Indonesia categorizes loans for the calculation of Prime Lending Rate based on business segments as follows:
1. Corporate loans which are loans granted to Corporate Banking and High-End Commercial customers;
2. Retail loans which include loans granted to Small and Medium Enterprise Commercial Banking customers;
3. Mortgage consumption;
4. Non-mortgage consumption loans (Multipurpose).
Information on the Prime Lending Rate applicable at any time can be seen in the publications at each branch office and/or CCB Indonesia
website (https://bankccbi.co.id/en/prime-lending-rate).
Capital Structure
Nominal value of IDR 100 per share
Description Number of Shares Nominal Amount
Authorized Capital 60,000,000,000 IDR 6,000,000,000,000
Total Issued and Fully Paid-up Capital 37,919,730,514 IDR 3,791,973,051,400
Number of Shares in Portfolio 22,080,269,486 IDR 2,208,026,948,600
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China Construction Bank Indonesia Annual Report 2025 125
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
CCB Indonesia's policy on determining capital adequacy, covering both tier-one core capital and total capital. The capital adequacy target
must be set primarily based on:
a. Continuing to meet applicable regulatory requirements and having adequate capital buffers based on applicable regulatory requirements.
b. Considering internal capital adequacy assessments by taking into account the results of risk assessments, including stress tests (in
this case, using the internal capital adequacy assessment process (ICAAP)).
c. Reviewing the availability of capital to support the Bank's business strategy and growth, which provides a level of return that meets
the expectations of shareholders.
d. Refer to capital adequacy among other comparable banks (peer banks) in Indonesia.
Changes in Laws and Regulations and Accounting Policies
The business activities carried out by the Bank are regulated by a series of policies set by the Financial Services Authority, Bank Indonesia
and other Indonesian laws and regulations. In addition, the Bank's business activities and business development are also affected by a
series of policies, the results of operational conditions and financial conditions. Some of the changes in laws and regulations that occurred
throughout 2025 that had a significant impact on CCB Indonesia are as follows:
Table of Changes in Law & Legislation:
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
1 OJK Circular Self-Assessment of 1. Financial Services Business Actors (PUJK) conduct a Self- The Bank submitted its final Self-
Letter Number Compliance with Assessment of Compliance with Consumer and Public Protection Assessment report on 22 September
18/SEOJK .08/ Consumer and Public Provisions in the financial services sector and submit a Self- 2024 through the OJK's SiPEDULI
2024 (Publication Protection Provisions Assessment report to the Financial Services Authority. platform.
on the OJK in the Financial 2. PUJK identifies, measures, and analyzes the Self-Assessment
website in early Services Sector adequately and in accordance with actual conditions.
2025) 3. PUJK submits a Self-Assessment report to the Financial
Services Authority annually, no later than 30 September of
the current year.
4. PUJK appoints a member of the board of directors to be
responsible for the preparation and presentation of the Self-
Assessment report in accordance with PUJK's internal policies.
2 OJK Circular Management of 1. Access Rights The Bank, through the Anti-Fraud Unit,
Letter Number Perpetrator Track a. To obtain Track Records, Users must first: will coordinate with the Corporate
18/SEOJK .08/ Record Information fulfill their anti-fraud strategy reporting obligations; and Secretary to submit Access Rights
2024 (Publication through the Perpetrator b. submit an Access Rights registration to the Financial registration to the Financial Services
on the OJK Information System in Services Authority electronically through the Financial Authority electronically through the
website in early the Financial Services Services Authority's licensing system. Financial Services Authority's licensing
2025) Sector 2. Access Rights registration is carried out by submitting an system, as access rights registration
application complete with the following information: can only be done through users of the
a. User name; OJK's SPRINT (Integrated Licensing and
b. Name of Access Rights holder; Registration System) application.
c. National Identification Number of Access Rights holder; Internal provisions and regulations
and
related to the SIPELAKU system are still
d. User statement signed by the User's board of directors
being drafted.
or an equivalent board of directors.
3. Users are required to have and implement policies and
procedures related to SIPELAKU, which at least include:
a. Authority and responsibilities of Access Rights holders
to request and receive Track Records;
b. Procedures for requesting Track Records from SIPELAKU
and ensuring their use;
c. administration of requests for Track Records obtained
from SIPELAKU and supporting documents;
d. security of Track Records; and
destruction of Track Records obtained from SIPELAKU.
4. Any party with Access Rights and/or obtaining Track Records
is prohibited from distributing the Track Records obtained
to parties other than those specified in the policies and
procedures, including processed data and/or information.
5. Users are required to conduct an internal audit of SIPELAKU
usage at least once a year.
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126 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
3 OJK Regulation Written Orders 1. Financial Services Institutions (FSI) and/or Certain Parties In the event the Bank receives a Written
Number 31 of receiving Written Orders must submit an action plan and a Order from the OJK, the Bank will
2024 (Publication progress report on the implementation of the action plan subsequently submit a report on the
on the OJK to the Financial Services Authority. fulfillment of the Written Order to the
website in early 2. Financial Services Institutions (FSI) and/or Certain Parties Financial Services Authority no later
2025) must submit a report on the fulfillment of the Written Order than 2 (two) working days after the
to the Financial Services Authority no later than 2 (two) Written Order is fulfilled.
business days after the Written Order is fulfilled.
3. Financial Services Institutions (FSI) and/or Certain Parties
must submit:
a. an action plan and a progress report on the implementation
of the action plan; and/or
b. a report on the fulfillment of the Written Order, to the
Financial Services Authority.
4. Submission to the Financial Services Authority is made
through the Financial Services Authority's reporting system
in accordance with statutory provisions or in another form
tailored to the Financial Services Authority's supervisory
needs.
4 4 PADG Number Main Dealers in the 1. Main Dealers of PUVA are required to: Currently, CCB Indonesia is not a Main
23 of 2024 Money Market and a. be market makers; Dealer of PUVA.
(Publication on Foreign Exchange b. be active in OMO transactions;
the OJK website Market c. be active in Money Market and Foreign Exchange Market
in early 2025) transactions; and
d. fulfill other obligations for conducting activities in the
Money Market and Foreign Exchange Market as stipulated
by Bank Indonesia.
2. In fulfilling their obligations as market makers, Main Dealers
of PUVA:
a. provide price quotations for transactions in the Money
Market and Foreign Exchange Market using methods
stipulated by Bank Indonesia; and
b. fulfill other obligations for being market makers as
stipulated by Bank Indonesia.
5 PADG Number 24 Information System 1. Operators submit data and/or information to Bank Indonesia. The Bank has submitted data and/or
of 2024 Security and Cyber 2. Data and/or information related to the implementation of information to Bank Indonesia in
(Publication on Resilience for the KKS covers the following areas: accordance with the mechanisms
the OJK website Payment System a. governance; stipulated in the PADG.
in early 2025) Operators, Money b. prevention; and
Market and Foreign c. handling.
Exchange Market 3. Evaluation of the KKS strategic plan is conducted at least
Players, and Other once a year, taking into account developments in Cyber R isk.
Parties Regulated and 4. Evaluation of KKS policies, standards, and procedures is
Supervised by Bank conducted at least once a year.
5. In the implementation of KKS management, evaluations are
Indonesia.
conducted at least once a year.
6. KKS audits are conducted periodically, at least once a year.
7. KKS culture improvement programs are conducted periodically,
at least once a year, involving top management as role
models.
8. Evaluations of KKS culture improvement programs are
conducted at least once a year.
9. Cyber Risk Profile updates are conducted at least once a year.
10. Evaluations of protection implementation are conducted at
least once a year.
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FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
6 Bank Indonesia Foreign Exchange 1. Every resident is required to provide information and data 1. CCB Indonesia has provided the DWH
R e g u l a t i o n Flow Management regarding their Foreign Exchange (FLD) activities, directly or Remittance Application (available on
Number 9 of through other parties designated by Bank Indonesia. the CCB Indonesia Portal) as a means
2024 2. Residents include: of summarizing outgoing/incoming
a. banks; remittance transaction data.
(Publication on b. non-bank financial institutions; 2. Customers are required to submit a
the OJK website c. non-financial business entities; completely and correctly completed
in early 2025) d. other entities; and LLD (Lending and/or Remittance
e. individuals. Payment) form and/or PPKU
3. Other parties designated by Bank Indonesia include parties (Remittance Payment and/or Re ...
involved in FLD activities, namely: 3. Specifically for outgoing money
a. banks; transfer transactions with an
b. non-bank financial institutions; equivalent value exceeding USD
c. international transaction service providers; and 100,000.00 (or its equivalent), the
d. other parties designated by Bank Indonesia. Customer is required to submit
4. Information and data regarding FLD activities are submitted supporting documents in accordance
through: with the purpose of the transaction.
a. FLD reports; and 4. The Branch Office/Sub-Branch Office
b. other mechanisms designated by Bank Indonesia. associated with the transaction
5. Parties are required to submit information and data regarding occurring in the Customer's Special
FLD activities to Bank Indonesia completely, accurately, and DHE SDA Account is required to
in a timely manner. complete and report a Summary of
DHE SDA Account Transaction Report
on the transaction date in accordance
with the report/statement regarding
the DHE SDA transaction received
from the Customer.
5. Specifically for outgoing money
transfer transactions with an
equivalent value exceeding USD
100,000.00 (or its equivalent), the
Branch Office is required to submit
a soft copy of the PPKU, LLD Form,
Supporting Documents, and/or
Customer Statement Letter to the
Head Office on the day of the
transaction for review, via email at
ttremittance@idn.ccb.com.
6. Incoming remittance transactions for
the purpose of Receiving Foreign
Exchange from Natural Resource
Exports (DHE SDA) must include export
information in the Financial Transaction
Message System (FTMS) in accordance
with applicable provisions.
7 PBI Number 11 Monetary Control Obligations to Fulfil Minimum Reserve Requirement (GWM) CCB Indonesia has made adjustments
of 2024 1. Commercial Banks (BUK) are required to fulfill GWM in rupiah to Bank Indonesia Regulation Number
on a: 11 of 2024, which applies to both the
(Publication on a. daily basis; and obligation to fulfill GWM and the
the OJK website b. average basis. amount of GWM and remuneration
in early 2025) 2. If a Commercial Bank conducts business in foreign currency, obligations.
in addition to complying with these requirements, it is also
required to fulfill GWM in foreign currency on a: The obligation to fulfill GWM is fulfilled
a. daily basis for Commercial Banks (BUK); and through the placement of funds in
b. average basis for Commercial Banks (BUK). Rupiah Demand Deposit accounts in
3. Fulfilment of GWM by Commercial Banks (BUK) is carried out the BI-RTGS system, BI-FAST Funds, and/
under the following provisions: or other funds determined in
a. fulfillment of GWM in rupiah is carried out through the accordance with applicable regulations.
placement of funds in a Rupiah Giro Account in the BI-
RTGS System, BI-FAST Funds, and/or other funds determined The amount of GWM and Remuneration
by Bank Indonesia; Obligations is calculated for a specific
b. fulfillment of GWM in foreign currency is carried out through reporting period.
the placement of funds in a Foreign Currency Giro Account
in the Bank Indonesia accounting system; and Adjustments to the amount of GWM
4. GWM fulfillment is carried out daily when Bank Indonesia and remuneration are determined by
operates the BI-RTGS System. Bank Indonesia, as stipulated in the
5. BUK's fulfillment of GWM in rupiah may be granted relaxation Regulation of the Members of the Board
as determined by Bank Indonesia based on policy. of Governors.
6. Provisions for relaxation of the obligation to fulfill GWM in rupiah
are implemented in accordance with Bank Indonesia regulations.
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128 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
8 POJK Number 44 Bank Secrecy 1. The Financial Services Authority (OJK) is authorized to grant To comply with the disclosure of Bank
of 2024 written permission to disclose Bank Secrecy for: Secrecy, the Bank will coordinate with
a. judicial purposes in criminal cases; the Financial Services Authority upon
(Publication on b. fulfilling mutual assistance in criminal matters; and receiving a request from the OJK.
the OJK website c. settling receivables that have been submitted to the
in early 2025) State Receivables Affairs Committee. The Bank consistently complies with
2. To fulfill the requirement to disclose Bank Secrecy, the relevant requests for disclosure of Bank Secrecy
agency must coordinate with the Financial Services Authority. by submitting the requested Bank
3. To fulfill the requirement to disclose Bank Secrecy, the Secrecy to the Financial Services
agreement partner submits a written request for information Authority.
to the Financial Services Authority based on the cooperation
agreement.
Mechanism
4. If the information request is deemed to have met the criteria,
the Financial Services Authority submits a request for disclosure
of Bank Secrecy to the Bank.
5. The Bank is required to comply with the request to disclose
Bank Secrecy by submitting the requested Bank Secrecy to
the Financial Services Authority.
6. The Bank shall disclose Bank Secrecy by providing:
a. written information;
b. written evidence; and/or
c. Printout of electronic data,
regarding the financial condition of the Depositor or
Investor Customer named in the information request.
7. The Financial Services Authority (OJK) shall disclose Bank
Secrecy to the agency requesting the information.
8. Banks and Affiliated Parties are required to maintain the
confidentiality of information regarding Depositors and their
Deposits and/or Investor Customers and their Investments.
9 PADG Number 1 Amendment to Board 1. Participants are required to submit a report on the results of The Bank, through the Anti-Fraud Unit,
of 2025 of Governors implementing the proactive risk manager feature to the has coordinated with the IT Division
Regulation Number Organizer when the alert or rejection of CTR forwarding and Vendors to implement new scenarios
17 of 2023 concerning indicates a fraudulent transaction and is not a false positive. in the Fraud Detection System, namely:
the Implementation 2. Participants will follow up on the alert submitted by the a. BIFAST.FAILED.REVERSAL – Monitors
of Bank Indonesia-Fast Organizer in accordance with statutory provisions, BI-FAST BI-Fast transactions using failed,
Payment. operational guidelines, written Participant policies and reversal, and successful patterns to
procedures, and provisions issued by the SRO. detect potential misuse or anomalies
3. As a form of Participant responsibility for the accuracy of all in the reversal process.
data, transaction orders, and all information sent to the b. UNAUTHORIZED.TRX – Analyzes
Organizer through BI-FAST, both sending and receiving transactions made without logging
Participants are required to have a fraud management system, in from a previous online channel
at least in the form of fraud detection technology at the to identify potential unauthorized
account and transaction levels as a first line of defense. transactions.
10 Government Amendments to Several provisions in Government Regulation Number 36 of The Bank has issued Internal
Regulation of the Government 2023 concerning Foreign Exchange Export Proceeds (DHE) from Memorandum No. 001/SISDUR-KP/
Republic of Regulation Number Natural Resource Business, Management, and/or Processing III/2025 dated 4 March 2025 concerning
Indonesia 36 of 2023 concerning Activities are amended as follows: Amendments to the Provisions of SE
Number 8 of Foreign Exchange 1. DHE SDA that have been deposited and placed by Exporters DIR No. 7/SE-DIR/KP-JKT/V/2021.
2025 Export Proceeds from in the Special DHE SDA Account must remain 100% (one Referring to Government Regulation
Natural Resource hundred percent) in the Indonesian financial system for a (PP) No. 8 of 2025 concerning
B u s i n e s s , specified period. Amendments to PP No. 36 of 2023
Management, and/or 2. The specified period is at least 12 (twelve) months from the concerning Foreign Exchange from
Processing Activities. date of placement in the Special DHE SDA Account. Exports Originating from Business
3. Exceptions to this provision are that for DHE SDA originating Activities, Management, and/or
from the mining sector, in the form of oil and gas, the percentage Processing of Natural Resources.
of DHE SDA that must remain placed is at least 30% (thirty
percent) for a minimum placement period of 3 (three) months
from the date of placement in the Special DHE SDA Account.
4. DHE SDA placement is carried out in:
a. Special DHE SDA Accounts at the Indonesian Export
Financing Institution or Banks Conducting Business
Activities in Foreign Currency;
b. Banking instruments;
c. Financial instruments issued by the Indonesian Export
Financing Institution; and/or
d. instruments issued by Bank Indonesia.
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FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
11 Bank Indonesia Amendment to Bank 1. Foreign Exchange Proceeds from Natural Resource Exports (DHE The Bank has issued Internal
Regulation Indonesia Regulation SDA) deposited by Natural Resource Exporters into a Special DHE Memorandum No. 001/SISDUR-KP/
Number 3 of Number 7 of 2023 SDA Account in foreign currency must remain in the Indonesian III/2025 dated 4 March 2025 concerning
2025 concerning Foreign financial system at a specific amount and for a specific period as Amendments to the Provisions of
Exchange Proceeds stipulated in the Government Regulation concerning foreign Circular Letter of Directorate General
from Exports and exchange proceeds from exports from natural resource exploitation, No. 7/SE-DIR/KP-JKT/V/2021. Referring
Foreign Exchange for management, and/or processing activities. to Government Regulation (PP) No. 8
Import Payments. 2. Natural resource exporters must place DHE SDA in the of 2025 concerning Amendments to
following instruments: PP No. 36 of 2023 concerning Foreign
a. Special DHE SDA Account at the Indonesia Eximbank Exchange Proceeds from Exports
(LPEI) or a bank; Originating from Business Activities,
b. banking instruments; Management, and/or Processing of
c. financial instruments issued by the LPEI; and/or Natural Resources.
d. instruments issued by Bank Indonesia.
3. Bank Indonesia determines the instruments for the placement Issued Circular Letter of Directorate
of DHE SDA and the utilization of these placements. General No. 001/SE-DIR/KP-JKT/III/2025
4. Bank Indonesia may provide incentives for DHE SDA deposited dated 12 March 2025 concerning Special
into the Special DHE SDA Account. Accounts for DHE SDA as Credit
5. Banks are required to submit complete, accurate, and timely Collateral.
information and reports regarding DHE inflows and DHE
placements to Bank Indonesia.
6. Banks administer placement instruments in the form of Bank
Indonesia foreign currency securities and Bank Indonesia
foreign currency sukuk as placements of DHE SDA.
7. Banks are required to ensure the utilization of DHE SDA by
Exporters and/or Banks.
8. Banks are required to ensure that funds placed in instruments
such as:
a. foreign currency deposits;
b. conventional open market operation term deposits in
foreign currency at Bank Indonesia;
c. Bank Indonesia foreign currency securities and Bank
Indonesia foreign currency sukuk; and/or
d. other instruments determined by Bank Indonesia, originate
from DHE SDA.
12 PADG Number 4 Second Amendment 1. Foreign Exchange Proceeds from Natural Resource Exports The Bank has issued Internal
of 2025 to Regulation of the (DHE SDA) in foreign currency that have been deposited by Memorandum No. 001/SISDUR-KP/
Members of the Board Exporters into the Special DHE SDA Account in foreign III/2025 dated 4 March 2025, concerning
of Governors Number currency must remain placed in the Indonesian financial Amendments to the Provisions of
4 of 2023 concerning system in the amount and for a specific period as stipulated Circular Letter of Directors No. 7/SE-DIR/
Foreign Exchange in the Government Regulation concerning foreign exchange KP-JKT/V/2021, referring to Government
Proceeds from proceeds from exports from natural resource exploitation, Regulation (PP) No. 8 of 2025 concerning
Exports and Foreign management, and/or processing activities. Amendments to PP No. 36 of 2023
Exchange for Import 2. The calculation of the DHE SDA placement obligation uses concerning Foreign Exchange Proceeds
Payments. the US dollar middle rate announced by Bank Indonesia. from Exports Originating from Business
3. If the currency used to calculate the DHE SDA placement obligation Activities, Management, and/or
is not listed in the exchange rates announced by Bank Indonesia, Processing of Natural Resources.
the calculation is made using the Reuters rate or a substitute.
4. Natural resource exporters place DHE SDA in the following Issued Circular Letter of Directors No.
instruments: 001/SE-DIR/KP-JKT/III/2025 dated 12
a. Special DHE SDA Account at the Indonesia Eximbank March 2025, concerning Special
(LPEI) and/or at a bank; Accounts for DHE SDA as Credit
b. banking instruments; Collateral.
c. financial instruments issued by the Indonesia Eximbank
(LPEI); and/or
d. instruments issued by Bank Indonesia.
5. Instruments that can be used to place DHE SDA include:
a. Special DHE SDA Accounts in foreign currency;
b. banking instruments in the form of foreign currency deposits;
c. financial instruments issued by the LPEI in the form of
foreign currency promissory notes;
d. Bank Indonesia instruments in the form of conventional
open market operation term deposits in foreign currency
at Bank Indonesia;
e. Bank Indonesia instruments in the form of Bank Indonesia
foreign currency securities and Bank Indonesia foreign
currency sukuk; and/or
f. other instruments stipulated by Bank Indonesia.
6. Banks are required to submit complete, accurate, and timely
information and reports regarding DHE income and DHE
placement to Bank Indonesia.
7. Banks are required to ensure that the income and placement
of funds originating from DHE SDA by the Bank are carried
out through instruments available domestically.
8. Banks are required to ensure the utilization of Exporters' and/
or Bank's DHE SDA.
9. To ensure utilization, Banks are required to administer the
utilization of Exporters' DHE SDA placement instruments.
Page 130
130 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
13 Bank Indonesia Payment System 1. Every party is required to comply with Bank Indonesia's The Bank must consistently comply
R e g u l a t i o n Policy. provisions regarding the implementation of the Payment with Bank Indonesia's provisions
Number 4 of System Policy. regarding the implementation of the
2025 2. Every party includes: Payment System Policy.
a. Payment System service providers;
b. parties other than Payment System service providers that
have obtained permits and/or determinations from Bank
Indonesia; and
c. other parties,
d. those conducting business activities both conventionally
and based on Sharia principles.
3. Parties are required to ensure compliance by:
a. collaborating parties; and/or
b. affiliated parties with Payment System service providers
and/or parties other than Payment System service providers
that have obtained permits and/or determinations from
Bank Indonesia with Bank Indonesia's provisions regarding
the implementation of the Payment System Policy.
14 PADG Number 8 Third Amendment to • The amount of a certain portion of the fulfillment of the The Bank has made adjustments to
of 2025 Regulation of the Statutory Reserve Requirement in Rupiah that is given GWM fulfill the GWM obligations stipulated
Members of the Board remuneration is determined on a daily basis: by Bank Indonesia in accordance with
of Governors Number a. at 0% (zero percent); and PADG Number 8 of 2025.
24/8/PADG/2022 b. at an average rate of at least the difference between the
Concerning average GWM fulfillment percentage and the maximum
Implementing amount of relaxation of the GWM fulfillment obligation,
R e g u l a t i o n s fo r and at a maximum of 7% (seven percent).
Fulfillment of Statutory • GWM remuneration is provided at an interest rate of:
Reserves in Rupiah a. 0% (zero percent) per year on a certain portion of the
daily GWM fulfillment in Rupiah; and
and Foreign Currency
b. 1.5% (one point five percent) per year on a certain portion
for Conventional
of the average GWM fulfillment in Rupiah.
Commercial Banks,
Sharia Commercial
Banks, and Sharia
Business Units.
15 Bank Indonesia Liquidity Management • Achieving liquidity management targets to support Sustainable The Bank has implemented Liquidity
R e g u l a t i o n to Support Sustainable Economic Growth is carried out using instruments and/or Management to Support Sustainable
Number 6 of 2025 Economic Growth mechanisms that include: Economic Growth as regulated by PBI
a. regulating the reserve requirement (GWM); Number 6 of 2025.
b. purchasing or selling government securities on the
secondary market;
c. purchasing or selling other quality securities on the
secondary market;
d. placing funds with financial institutions for money market
development;
e. purchasing short-term government bonds on the primary
market; and/or
f. other instruments and/or mechanisms determined by
Bank Indonesia.
• Incentives for reducing the reserve requirement (GWM) are
provided through the provision of a reserve requirement
(KLM) to banks that have disbursed credit or financing to
priority sectors that support economic growth, job creation,
and/or financial inclusion and green finance.
• The provision of the reserve requirement (KLM) is carried out
taking into account Sustainable Economic Growth through
improving a balanced and high-quality intermediation
function, maintaining financial system resilience, and increasing
economic and financial inclusion.
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China Construction Bank Indonesia Annual Report 2025 131
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
16 Board of Governors Amendment to the • Banks must have a Rupiah Checking Account. The Bank has fulfilled the obligations
Regulation No- 10 Regulation of the • In addition to a Rupiah Checking Account, banks that conduct stipulated in PADG Number 10 of 2025.
of 2025 Members of the Board activities in foreign currencies must have a Foreign Currency
of Governors Number Checking Account.
24/21/PADG/2022 • If a bank maintains a Foreign Currency Checking Account
Concerning the for other purposes, the bank will close the Foreign Currency
Implementation Checking Account at the end of the day.
Regulations for Current
Accounts at Bank
Indonesia
17 Board of The eighth amendment • The PLM is set at 4% (four percent) of the BUK's DPK in rupiah. The Bank has adjusted the PLM amount
Governors to Board of Governors • For BUKs with UUSs, the amount of BUK's DPK in rupiah as regulated in PADG Number 11 of
Regulation No. Regulation No. 21/22/ includes the UUS's DPK in rupiah. 2025.
11 of 2025 PADG/2019 concerning • The PLM is fulfilled in the form of rupiah-denominated
the Macroprudential securities owned by the BUK and can be used in monetary
Intermediation Ratio operations.
(RIM) and
Macroprudential
Liquidity Buffer (PLM)
for Conventional
Commercial Banks,
Sharia Commercial
Banks, and Sharia
Business Units.
18 SOJK Number 14/ Implementation of This Financial Services Authority Circular regulates: The Bank has adjusted to the 16 pillars/
SEOJK.03/ 2025 G over nance for a. 16 (sixteen) pillars/assessment factors for the implementation a s s e s s m e n t f a c t o r s fo r t h e
Commercial Banks of good governance; implementation of governance as
1) implementation of the duties, responsibilities, and authority regulated in SEOJK Number 14/
of the Board of Directors; SEOJK.03/2025.
2) implementation of the duties, responsibilities, and authority
of the Board of Commissioners;
3) completeness and implementation of committee duties;
4) handling of conflicts of interest;
5) implementation of the compliance function;
6) implementation of the internal audit function;
7) implementation of the external audit function;
8) implementation of risk management, including the
internal control system;
9) provision of remuneration;
10) provision of funds to related parties and provision of large
funds;
11) integrity of reporting and information technology systems;
12) the Bank's strategic plan;
13) shareholder aspects;
14) implementation of anti-fraud strategies, including anti-
bribery;
15) implementation of sustainable finance, including the
implementation of social and environmental responsibility;
and
16) implementation of good governance within the KUB.
• the scope and procedures for submitting governance
implementation reports; and
• a working paper or self-assessment matrix for
governance implementation.
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132 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
19 SOJK Number Implementation of The main obligations of Commercial Banks based on SEOJK The Bank has adjusted to the 16
14/SEOJK.03/ Governance for 14/2025: pillars/assessment factors for the
2025 Commercial Banks implementation of governance as
1. Obligations Related to Bank Organs regulated in SEOJK Number 14/
Bank Organs Main Obligations SEOJK.03/2025.
Board of • Establish Bank regulations regarding the
Directors and term of office, organizational structure,
Board of job assignments, and mechanisms for
Commissioners replacement directors/commissioners.
• Establish policies, systems, and procedures
to ensure the effective implementation
of duties, responsibilities, and authority.
• Ensure independence in decision-making,
particularly from potential conflicts of
interest.
Committee • The Board of Directors is required to
establish committees to support the
implementation of its duties and
functions (e.g., the Risk Management
Committee, the Credit/Financing Policy
Committee).
2. Expanded Governance (GCG) Indicator Obligations
This OJK Circular Letter (SEOJK) expands the scope of Bank
GCG by adding and detailing the assessment indicators that
must be implemented and assessed by Banks, including:
• Implementation of Anti-Fraud Strategies, including
Anti-Bribery: Banks are required to have and implement
a comprehensive strategy to prevent and address fraud
and bribery.
• Implementation of Sustainable Finance: Banks are
required to implement sustainable finance aspects,
including Social and Environmental Responsibility (TJSL)
in their operational activities.
• Shareholder Aspects: Regulate aspects related to
Shareholders, including mechanisms for protecting
minority Shareholders.
• Remuneration: Required to establish a risk-based
remuneration policy aligned with the Bank's performance.
• Reporting and Information Technology (IT) System
Integrity: Ensure the reliability, security, and integrity of
the Bank's reporting and IT systems.
• Implementation of Governance in Bank Business
Groups (KUB: Banks within a KUB are required to implement
integrated governance.
• Handling Conflicts of Interest: Establishing strict policies
prohibiting the involvement of the Board of Directors
and Board of Commissioners in decision-making where
personal interests are involved.
• Implementation of Compliance, Internal Audit, and
External Audit Functions: Strengthening the roles and
functions of these three pillars of internal and external
oversight.
3. Reporting and Self-Assessment Obligations
• Submission of Governance Implementation Reports: Banks
are required to submit governance implementation reports to
the Financial Services Authority (OJK) with the scope and
procedures stipulated in the OJK Circular Letter.
• Publication of Governance Reports: Banks are required
to publish governance implementation reports on their
websites as an effort to implement the principle of
transparency.
4. Self-Assessment: Banks are required to prepare and submit
periodic Self-Assessment Reports on Governance
Implementation.
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FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
20 Board of Second Amendment Participants' obligations to maintain the smooth and secure use The Bank is in the process of adding
Governors to Board of Governors of BI-FAST include the following activities: policies and procedures to the latest
Regulation No. Regulation Number 1. Obligation to Strengthen System and Infrastructure Security BI-FAST Standard Operating Procedures
14 of 2025 17 of 2023 concerning Banks are required to ensure their BI-FAST infrastructure is (SOP). Regarding BI-FAST transaction
the Implementation resilient to attacks and operates at higher security standards. reconciliation, the Bank has been
of Bank Indonesia Fast This obligation includes: conducting daily reconciliations for
Payment. • Information System Audits and Security Testing: Banks each BI-FAST transaction period.
must conduct regular information system audits and security
testing of their BI-FAST systems. These audits must be
conducted by registered (certified) internal or external
auditors.
• Information Technology (IT) Policy: Banks must have
and implement adequate IT policies, based on a global
cybersecurity framework and strong IT governance.
• Implementation of the Six Steps of System Security:
Banks must ensure their infrastructure is equipped with
the following six steps of system security:
1. Infrastructure protection.
2. Anomaly detection.
3. Fraud management.
4. Operational monitoring.
5. Early warning systems.
6. IT architecture configuration.
2. Obligations to Improve Fraud Management and Reporting
The most significant obligation in this amendment is the
tightening of procedures related to the detection and
reporting of suspicious or fraudulent transactions.
• Implementation of a Fraud Detection System (FDS):
Banks are required to implement an FDS-based fraud
management system with the following characteristics:
o Automatic and rules-based.
o Capable of operating in real-time/near real-time.
o Capable of detecting unusual or anomalous transactions
to mitigate fraud risk in BI-FAST services.
• Accelerated Initial Fraud Reporting: Banks are required
to submit initial fraud reports to Bank Indonesia and other
Participants related to the transaction within 30 minutes
of the fraud incident being detected or confirmed.
• Mule Account Follow-up: Banks are required to follow
up on customer accounts suspected of being mule
accounts (accounts holding proceeds of crime) with
actions such as freezing, closing, or refunding (if possible).
• Staff Training: Banks must conduct regular training for
BI-FAST operational and IT staff to ensure they understand
the latest policies and procedures.
3. Operational Procedure Obligations
• Comprehensive Policies and Procedures: Banks are
required to develop and implement policies and procedures
related to:
o BI-FAST operations.
o Emergency response.
o Cyber incident response.
o Customer protection.
4. Transaction Reconciliation: Banks are required to reconcile
BI-FAST transactions at least once daily to ensure data integrity
and settlement.
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134 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
21 Board of Amendments to 1. Matchmaking Participation: Banks participating in Money Currently, CCB Indonesia is not affected
Governors Board of Governors Market Transaction Matchmaking (one of the regulated by the changes to the PADG regulations
Regulation No. Regulation Number transaction mechanisms) may submit more than one Money regarding matchmaking, as these
16 of 2025 13 of 2024 concerning Market Transaction offer (bid and ask) during each transaction provisions currently only apply to
Money Market window. Overnight Index Swap (OIS) transactions.
Transactions. 2. Matchmaking Operators: If a bank or Transaction Facility CCB Indonesia has not yet conducted
Provider (of which banks may be a part) wishes to become OIS transactions, and the designated
a Money Market Transaction Matchmaking Operator, they matchmaking participants are currently
must obtain approval from Bank Indonesia and submit an limited to primary dealer banks, which
application accompanied by certain supporting documents. CCB Indonesia does not fall into.
Publication of Transaction Results: Bank Indonesia will publish Regarding matchmaking operators,
Money Market Transaction Matchmaking results based on according to Article 102D, the party
information on transactions that have occurred (deals acting as the operator is a broker who
completed). serves as the transaction facility provider.
22 OJK Regulation Transparency and Banks are required to prepare, announce, and/or submit published The Bank has submitted reports and
Number 18 of Publication of Bank reports to the public and the Financial Services Authority (OJK). strengthened the integrity of reports
2025 Reports The types of published reports that banks must publish include: to the OJK in accordance with the
1. Financial Reports and Financial Performance Information mechanisms regulated in the POJK.
o Prepared periodically (monthly, quarterly, semi-annually,
and annually).
o Must be published on the bank's website and maintained
for at least the last 5 years.
2. Risk Exposure and Capitalization Report
o Prepared quarterly and annually.
o Quarterly announcements must also be published on
the bank's website and maintained for at least the last 5
years.
3. Material Information or Facts Report
o Information or facts that could potentially influence
investor decisions or the value of the bank's securities.
4. Prime Lending Rate (SBDK) Report
o Must be published periodically.
5. Other Reports
o Other reports required by law, such as:
• Sustainability Report.
• Integrated Governance Report (for Financial
Conglomerates).
• Financial reports of Issuers and/or Public Companies
(if the Bank is an Issuer/Public Company).
Strengthening Report Integrity
• Report Preparer: Banks are required to have at least one
internal Executive Officer who meets the Chartered
Accountant (CA) competency level specified in the Bank
Group Based on Core Capital (KBMI) and the type of bank.
• Audit: Financial reports as of the end of December must
be audited.
Note:
POJK 18 of 2025 will come into effect six months after its
promulgation, namely in February 2026.
Page 135
China Construction Bank Indonesia Annual Report 2025 135
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
23 OJK Regulation P u b l i c a t i o n o f 1. Obligation to Publicize Complaint Handling 1. Obligation to Publicize Complaint
N u m b e r 2 0 / Complaint Handling Banks are required to publish information regarding complaint Handling
SEOJK.08/2025 and Complaint Service handling for consumers and/or the public, including: CCB Indonesia has published
Reports information related to handling
complaints to consumers and/or
Publication
Obligations Information the public, including:
• A Brief Complaint Service
Brief Complaints Must be published so that consumers Procedure in the Company Profile
Service Procedure clearly and concisely understand the > Customer Complaints column,
complaint procedure. which is available/published on
the bank's website (bankccbi.co.id);
Publication This brief procedure can be published
• The Handling of Received
Media through various media, including:
Complaints is published in:
• Bank website.
- The Bank's Annual Report, and
• Email or telephone.
- The Official Website in the
• Brochures, leaflets, and/or other
Company Profile > Customer
electronic media officially
Complaints column.
managed by the Bank.
Handling of Must be published in: 2. Obligation to Report Complaint
Received Services
• Bank Annual Report.
Complaints • Bank website and/or other media • CCB Indonesia has routinely
officially managed by the Bank. submitted Complaint Service
Reports to the Financial Services
Authority (OJK) on a semi-annual
2. Obligation to Report Complaints
basis through SiPeduli.
Banks are required to prepare and submit Complaints Reports
• The reporting format used refers
to the Financial Services Authority (OJK).
to SEOJK 17/SEOJK.07/2018.
Note:
Furthermore, adjustments will be
The provisions of this OJK Circular Letter come into effect on
made to the Customer Complaints
1 January 2027.
SOP in accordance with JK Circular
Letter No. 20/SEOJK.08/2025. These
include adjustments to the definition
of complaints, their inclusion,
mandatory publication of complaint
handling procedures, the appointment
of a board member responsible for
publication, and the format for
preparing complaint service reports.
The effectiveness of these SOP
adjustments will be adjusted to the
SOP prior to the enactment of JK
Circular Letter No. 20/SEOJK.08/2025.
24 OJK Regulation Commercial Bank 1. Requirement for commercial banks to submit reports online The Bank will send reports to the OJK
Number 22 of Reporting Through through the OJK reporting system, including periodic and online via the OJK Reporting System
2025 the Financial Services incidental reports. by adjusting the type and format of
Authority Reporting Regulates the appointment of reporting personnel, reporting the report and arranging the
System periodicity, reporting procedures, and the consolidation of appointment of a person responsible
several pieces of information/reports into a master report, for the data and reports.
as well as the elimination of reports to simplify reporting for
commercial banks.
25 OJK Regulation C o n v e n t i o n a l
N u m b e r 3 1 / Commercial Bank
SEOJK.03/2025 Reporting Through the
Financial Services
Authority Reporting
System
26 Board of Governors Criteria, Requirements, 1. Establish criteria and requirements for securities that can be The PADG regulation update is purely an
R e g u l a t i o n and Use of Securities in used in Bank Indonesia's Monetary Operations. improvement and does not contain any
Number 18 of 2025 Monetary Operations Regulate the mechanism for using these securities in monetary significant changes. Therefore, the Bank
operations, both conventional and sharia. will continue to implement its previous
procedures. There are only additional
products, such as BI-FRN, which are
currently in the preparation stage by the
Treasury division and relevant divisions.
Page 136
136 China Construction Bank Indonesia Annual Report 2025
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
27 Board of Infrastructure and PADG Number 19 of 2025 directly impacts banks in terms of
Governors Par ticipation in infrastructure readiness, information technology systems, operational
Regulation Monetary Operations governance, and administrative compliance as participants in
Number 19 of Bank Indonesia's monetary operations. Banks are required to:
2025 1. Ensure the connectivity and reliability of transaction and
settlement systems, including integration with Bank Indonesia
systems such as SISMONTAVAR, supported by competent
human resources and adequate internal procedures;
2. Banks strengthen operational and risk management, improve
the accuracy and timeliness of transaction confirmation and
reporting, and continuously adjust policies and standard
operating procedures to ensure optimal participation in BI's
monetary operations and avoid administrative sanctions.
28 Board of Rupiah Monetary This has a significant impact on banks in managing liquidity,
Governors Operations executing rupiah monetary operations, and strengthening
Regulation operational compliance. As participants in Bank Indonesia's
Number 20 of monetary operations, banks are required to:
2025 1. Conduct Open Market Operations and Standing Facilities
transactions in accordance with established mechanisms,
schedules, and settlement provisions, ensure the accuracy
of transaction data, and be prepared to deal with abnormal
market conditions or force majeure;
2. Encourage banks to strengthen their information technology
systems, internal procedures, and treasury human resource
competencies to ensure timely and accurate transactions,
while minimizing the risk of administrative sanctions and
ensuring smooth access to Bank Indonesia's monetary facilities.
29 Board of Foreign Exchange Provides a comprehensive impact on banks in managing liquidity
Governors Monetary Operations and foreign exchange market activity, as banks, as participants in Bank
Regulation Indonesia's foreign exchange monetary operations, are required to:
Number 21 of 1. Conduct transactions in accordance with established auction
2025 or non-auction mechanisms, ensure the accuracy of submission
data and timely settlement, and be prepared to deal with
abnormal market conditions or system disruptions;
2. Encourage banks to strengthen their treasury and operational
control systems, improve human resource competency, and
adjust internal policies and SOPs to ensure effective participation
in foreign exchange monetary operations, comply with
regulations, and avoid the risk of administrative sanctions.
30 Board of Amendment to the This significantly impacts banks' implementation of Short-Term
Governors Regulation of the Liquidity Loans, as banks are required to:
Regulation Members of the Board 1. Adjust their high-quality collateral portfolios, ensure collateral
Number 22 of of Governors Number verification and assessment in accordance with Bank Indonesia
2025 21 of 2023 concerning regulations, and update SOPs, internal systems, and
the Implementation administrative procedures to support the collateralization,
Regulations for Short- repayment, and settlement of liquidity facilities;
Term Liquidity Loans 2. The Banks are required are required to strengthen internal
for Conventional coordination, operational compliance, and risk management
Commercial Banks. to ensure effective, timely, and secure access to liquidity facilities,
while minimizing the risk of administrative sanctions from Bank
Indonesia.
31 Board of Macroprudential This impacts banks in terms of short-term liquidity management
Governors Intermediation Ratio and administrative compliance, as banks are required to:
Regulation and Macroprudential 1. Place funds with Bank Indonesia according to the specified
Number 23 of Liquidity Buffer for instrument type, duration, and mechanism, and submit
2025 Conventional transaction reports accurately and timely;
Commercial Banks, 2. Banks are required to strengthen internal SOPs, reporting
Sharia Commercial systems, operational controls, and human resource
Banks, and Sharia competencies to ensure effective fund placement, support
Business Units (PADG liquidity stability, and avoid the risk of administrative sanctions
RIM PLM). from Bank Indonesia.
Page 137
China Construction Bank Indonesia Annual Report 2025 137
FINANCIAL REVIEW
MANAGEMENT DISCUSSION AND ANALYSIS
No Provisions Regarding Impact on CCB Indonesia Follow-up by CCB Indonesia
32 Board of Penyelenggaraan This impacts banks in terms of implementing real-time fund In implementing real-time fund
Governors Setelmen Dana settlement through the BI RTGS System, as banks are required settlement through the BI RTGS System,
Regulation Seketik a Melalui to: Banks will:
Number 24 of Sistem Bank 1. Adapt their IT infrastructure, operational procedures, risk 1. Adjust IT infrastructure, operational
2025 Indonesia_Real Time controls, and transaction reporting to support secure, reliable, procedures, risk controls, and
Gross Settlement. and efficient real-time transactions; transaction reporting to support
2. Strengthen internal audits, data reconciliation, cybersecurity, secure, reliable, and efficient real-
human resource training, and compliance with fee structures time transactions;
and transaction codes to ensure smooth fund settlement, 2. Strengthen internal audits, data
support the stability of the national payment system, and reconciliation, cybersecurity, human
minimize the risk of administrative sanctions from Bank resource training, and compliance
Indonesia. with fee structures and transaction
codes to ensure smooth fund
settlement, support the stability of
the national payment system, and
minimize the risk of administrative
sanctions from Bank Indonesia.
33 Board of Account Management Impacts banks in terms of customer account management, as The Bank will adjust its internal policies
Governors in Commercial Banks. banks are required to: and systems, including by determining
Regulation 1. Implement active, inactive, and dormant account classifications, the classification of active, inactive, and
Number 24 of strengthen internal oversight of fraud, account misuse, and dormant accounts in accordance with
2025 money laundering risks, and adjust SOPs, IT systems, monitoring, regulations, optimizing the information
and HR training; technology system for automatic
2. Banks are required to improve transparency, security, and account status monitoring, and
operational compliance so that account management is safe preparing procedures for managing
and efficient, protects customers, supports the integrity of and reactivating dormant accounts.
the banking system, and minimizes the risk of administrative
sanctions from the Financial Services Authority (OJK).
34 OJK Regulation Ease of Access to Impacting banks by requiring adjustments to MSME financing The Bank will adjust internal policies,
Number 19 of Financing for Micro, strategies and policies to make them easier, faster, more affordable, governance, business processes, and
2025 Small and Medium and more inclusive, while strengthening risk management, fulfill reporting obligations and/or
Enterprises. governance, credit process digitization, and internal monitoring; implement other substantive provisions
Banks are required to develop MSME financing business plans, completely, accurately, and in a timely
report their implementation to the Financial Services Authority manner, supported by the readiness
(OJK), improve financial literacy, and build strategic partnerships of systems, infrastructure, and the
to ensure effective, safe, and sustainable MSME financing, support appointment of responsible work units
financial inclusion, and minimize credit and compliance risks. and officials.
35 OJK Circular Transparency and 1. Encouraging banks to increase transparency and accountability The Bank will follow up and fulfill all obligations
Letter Number Publication of in published financial reports, performance, risk exposure, in accordance with SEOJK Number 29/
29/SEOJK .03/ Conventional and capitalization. This requires banks to adapt their reporting SEOJK.03/2025 by implementing the
2025 Commercial Bank systems, internal governance, data reconciliation, and provisions stipulated in the circular letter
Reports information audit and validation processes; consistently and comprehensively, including
Banks are required to submit reports in a timely manner to the preparation, submission, and updating
the OJK and the public, involving directors and staff in training of required reports in a complete, accurate,
on new formats and procedures. This will ensure the overall and timely manner, supported by the
report publication process is more standardized, accurate, readiness of internal policies, information
and accountable, supporting information transparency for systems, and the appointment of work units
regulators, investors, and the public. and responsible officials.
CHANGES IN ACCOUNTING POLICIES
The standards and interpretations that are issued by the DSAK-IAI, but not yet effective for current year financial statements are disclosed below.
Effective on or after 1 January 2025.
- Amendments of SFAS 221, “The Effect of Changes in Foreign Exchange Rates” regarding to conditions when currency is not exchangeable.
The above standards are effective on 1 January 2025 and early adoption is permitted
Effective on or after 1 January 2026.
- Amendments of SFAS 109, "Financial Instruments," and SFAS 107, "Financial Instruments: Disclosures about the Classification and
Measurement of Financial Instruments" regarding derecognition of financial liabilities, as well as clarify the assessment of cash flow
characteristics for financial assets with ESG-linked features, financial assets with non-recourse features, and contractually bound
instruments such as tranches. The amendments also revise the statement in SFAS 107 regarding the disclosure requirements for
investments in equity instruments measured at fair value through other comprehensive income and adding statament related to
financial instruments with contractual terms that alter the timing or amount of contractual cash flows.
As at the authorization date of this financial statement, the Bank is still evaluating the potential impact of these new and revised accounting
standards to the financial statements of the Bank.
Page 138
Page 139
Corporate
04
Governance
Ulos
Batak
From the Land of the Batak, Ulos is woven to symbolize
unwavering love and enduring kinship. Its vibrant mo�fs,
dominated by red, black, and white, embody courage,
steadfastness, and purity. Bestowed during life’s most
monumental moments, Ulos does more than just clothe, since
it channels blessings and unity.
Page 140
140 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY
(‘SUSTAINABILITY REPORT’)
The CCB Indonesia Sustainability Report serves as a medium to RESTATEMENT OF INFORMATION
communicate information to all stakeholders regarding the
achievements, performance, commitments, program initiatives, To ensure the validity of the report’s content, any restatements
and impact management of CCB Indonesia’s operations throughout of information disclosed in previous reports are marked as
2025 (covering the period from 1 January 2025, to 31 December restated. For the 2025 fiscal year reporting period, there are no
2025). Specifically, this report outlines our future sustainability restatements.
strategies, underscoring our role in supporting the achievement
of the Sustainable Development Goals (SDGs). INDEPENDENT ASSURANCE
CCB Indonesia is committed to consistently publish Sustainability Report In 2025, CCB Indonesia did not conduct an independent verification
annually, in conjunction with the Annual Report. We believe it is essential (assurance) of the Sustainability Report. However, we ensure the
to convey progress and developments in the economic, environmental, accuracy of the data presented in the Report, which has been
and social spheres through regularly published sustainability reporting. approved by the Board of Directors and the Board of Commissioners.
The data, information, and figures presented in this report encompass The financial data disclosed in this Report is derived from the
material topics covering CCB Indonesia’s internal performance. Financial Statements audited by the Public Accounting Firm
Purwanto, Sungkoro & Surja, which are presented fairly in all material
This report has been prepared in accordance with Financial Services respects. [OJK G.1]
Authority Regulation (POJK) No. 51/POJK.03/2017 regarding the
Implementation of Sustainable Finance for Financial Services Institutions, SUSTAINABILITY STRATEGY EXPLANATION
Issuers, and Public Companies; as well as Financial Services Authority
[OJK A.1]
Circular Letter (SEOJK) No. 16/SEOJK.04/2021 regarding the Form
and Content of Annual Reports for Issuers or Public Companies. The In accordance with Financial Services Authority Regulation No. 51/
SEOJK 16/2021 standards applied in this report are indicated by blue POJK.03/2017 regarding the Implementation of Sustainable Finance,
numerical tags in parentheses on each relevant page. The OJK Index CCB Indonesia is committed to environmental preservation within
List is provided sequentially on page (156). [OJK G.4] its daily operations. This includes maintaining an eco-friendly
workplace and extending credit to Green Business Categories
Page 141
China Construction Bank Indonesia Annual Report 2025 141
CORPORATE GOVERNANCE
CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
(KUBL) and environmentally conscious entities (green companies). to prioritize business actors who are environmentally conscious
CCB Indonesia has consistently implemented sustainable reforestation and operate with due regard for social and environmental
programs since 2014. aspects.
In addition, in recent years, CCB Indonesia has consistently developed 2) Sustainable Reforestation Program
technological products and services through electronic channel- Aligned with our Corporate Social Responsibility (CSR) activities,
based applications and advancements toward digital banking. the Reforestation Program in Wonogiri and Banyumas, Central
Within the Sustainable Finance framework, the adoption of these Java, has been ongoing since 2014. Similar programs are planned
technology-based products optimizes resource efficiency. for the coming years to prevent erosion in arid regions and
mitigate landslide risks.
CCB Indonesia conducts its business activities responsibly by integrating
Environmental, Social, and Governance (ESG) aspects into its sustainable In 2025, CCB Indonesia coordinated the planting of 500 premium
finance framework, ensuring that business growth generates a Bawor Durian seedlings for the farming community in
positive impact on planetary preservation and social welfare. Karangtengah Village, Banyumas, Purwokerto, Central Java. The
fruits from these trees can be utilized by the local community,
CCB Indonesia strives to increase financing for eco-friendly business which is expected to boost the local economy while
activities. This entails ensuring that such activities monitor and simultaneously preserving the environment.
mitigate negative environmental impacts while encouraging eco-
friendly practices. Green business activities include investments or Additionally, in 2025, CCB Indonesia planted 5,000 mangrove
financing for renewable energy projects, such as solar, wind, or trees along the coastline of Muara Beting, Muara Gembong,
hydroelectric power, which help reduce greenhouse gas emissions Bekasi Regency, West Java. This activity serves to sequester
and promote cleaner energy sources. Additionally, we provide carbon dioxide (CO₂), protect the coastline from erosion,
financing to support sustainable transportation projects, including provide critical habitats for biodiversity, and mitigate climate
the development of public transit and sustainable infrastructure. change risks. Based on conservative estimates, these 5,000
mangrove trees are expected to sequester approximately 61.5
CCB Indonesia fully supports green financing for the renewable energy tons of (CO₂), annually, demonstrating the vital role of mangrove
sector as part of the transition from fossil fuels to reduce carbon ecosystems as natural carbon sinks for climate change
emissions, aligning with the Indonesian government’s Net Zero Emission mitigation.
(NZE) target by 2060. The Indonesia Taxonomy for Sustainable Finance
(TKBI) serves as a guide to increase capital allocation and sustainable 3) Bank Activities with Social and Environmental Awareness
financing in support of Indonesia's NZE goals. Efforts to promote activities within CCB Indonesia that prioritize
social and environmental aspects aim to conserve increasingly
We also play an active role in contributing to reforestation programs limited natural resources. These include the development of
in arid and dry regions, a corporate social responsibility (CSR) eco-friendly products (digital banking), resource conservation,
initiative that has been active for over 10 years. the implementation of educational programs via e-learning,
and conducting long-distance meetings through
In 2025, CCB Indonesia continued the implementation of various teleconferencing, among other initiatives.
strategic initiatives to drive the Sustainable Finance Action Plan. CCB
Indonesia consistently supports government policies by executing ACHIEVEMENTS OF THE SUSTAINABLE
programs with economic activities that bolster Indonesia’s Sustainable
Development Goals (SDGs), encompassing economic, environmental,
FINANCE ACTION PLAN
and social dimensions, within a sustainable financing framework to
support the achievement of Indonesia's 2060 NZE target. In 2025, CCB Indonesia continued the implementation of various
strategic initiatives to drive the Sustainable Finance Action Plan, as
CCB Indonesia’s strategy for implementing the Sustainable Finance follows:
Action Program includes: 1. Realization of Credit Disbursement for Green Business Categories
1) Financing for eco-friendly businesses (KUBL)
Implemented by providing loans for green business activities Throughout 2025, credit disbursement to companies that
to parties with environmental concerns (“green financing”). demonstrate environmental concern and support (green
CCB Indonesia encourages its credit disbursement functions
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142 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
company), or environmentally sound financing, included the • PT Culletprima Setia: Engaged in the manufacture of
following categories: [OJK B.1.d] household appliances (plates, glasses, etc.) using recycled
glass/cullet as raw materials (pollution prevention and
Realization as of control).
Environmentally Sustainable Business 31 December 2025 • PT Solo Citra Metro Plasma Power: Engaged in waste-to-
Activities (in billions of Rupiah) energy power generation.
Renewable Energy 222.86 • PT Hutama Karya (HK): Engaged in the construction of the
Pollution Prevention and Control 195.33 Trans-Sumatra Toll Road, specifically financing for eco-
Water and Wastewater Management 225.67 friendly transportation business activities.
Products that reduce resource - • PT JTD Jaya Pratama: Engaged in the construction of intra-
consumption and generate less city toll roads.
pollution (eco-efficient) • PT Bumi Karsa Nusantara.
Other environmentally conscious 1,265.17 • PT Indonesia Infrastructure Finance: A national private
business activities
company mandated as a catalyst for infrastructure
Management of biological natural resources 1.94
development and an implementer of sustainable
and sustainable land use
infrastructure.
MSME activities 1,498.36
Total Credit Disbursement for KUBL - 3,409.33
2. Realization of the Sustainable Reforestation Program
31 December 2025
The sustainable reforestation program, implemented by CCB
Indonesia since 2014 in the arid regions of Wonogiri and
Realization of Credit Disbursement for Green Business Categories Banyumas, Central Java, continued with the following realizations:
(KUBL) as of 31 December 2025, reached Rp3.4 trillion, [OJK B.2.d]
representing 12.91% of the total credit portfolio. • In 2025, CCB Indonesia continued the Sustainable
Reforestation Program by planting 5,000 mangrove trees
Below are several examples of environmentally sound financing/ along the coastline of Muara Beting, Muara Gembong,
credit disbursements: Bekasi Regency, West Java. This activity helps sequester
• PT Aruna Cahaya Pratama: Engaged in the procurement, carbon dioxide (CO₂), protects the coastline from erosion,
installation, and operation of solar photovoltaic (PV) systems provides critical habitats for biodiversity, and mitigates
and/or solar power plants with a total capacity of up to 200MW. climate change risks. Based on conservative estimates,
• PT Air Bersih Jakarta (ABJ): A company supporting PAM Jaya these 5,000 mangroves are expected to sequester
in expanding clean water supply coverage across Jakarta. This approximately 61.5 tons of CO₂ annually, highlighting the
financing supports the construction, operation, and maintenance vital role of mangrove ecosystems as natural carbon sinks.
of new water supply systems (SPAM Jatiluhur and SPAM Buaran) • Marking its 11th year, CCB Indonesia continued its tree-planting
for distribution to customers throughout Jakarta. program using premium fruit seedlings, coordinating the
• PT Sarana Multi Infrastruktur (SMI): A catalyst agent for planting of 500 Bawor Durian seedlings for the farming
Indonesian infrastructure development under the direct community in Karangtengah Village, Banyumas, Purwokerto,
supervision of the Ministry of Finance. CCB Indonesia, in Central Java. The harvested fruit is expected to boost the local
collaboration with CCB Asia (Hong Kong), participated in economy while preserving the environment. Since 2014, CCB
a syndicated loan facility to provide working capital, aligning Indonesia has consistently implemented reforestation programs
with CCB Indonesia's commitment to infrastructure in three villages (Sumberharjo, Sindukerto, and Puloharjo) in
advancement. This financing supports PT SMI’s infrastructure Eromoko District, Wonogiri Regency, as part of its Corporate
development portfolio, specifically for projects categorized Social Responsibility (CSR) initiatives.
as ‘green projects’ and ‘social projects,’ subject to KPIs and
assessments by third-party sustainability consultants. 3. Adjustment of CCB Indonesia’s Mission
• PT PP Semarang Demak (Persero): Engaged in toll road CCB Indonesia’s Mission has been adjusted to accommodate
construction, specifically financing for eco-friendly the Sustainable Finance program, incorporating environmental
transportation business activities. responsibility. The revised Mission is to “Provide better
• PT Manha Daya Mandiri: Engaged in mini-hydro power products and services for customers, create higher value for
generation (Renewable Energy). shareholders, build broader career path for associates, and
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China Construction Bank Indonesia Annual Report 2025 143
CORPORATE GOVERNANCE
CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
implementing social and environmental responsibility as a SUSTAINABILITY PERFORMANCE
good corporate citizen.”
OVERVIEW
4. Internal Socialization of Sustainable Finance
Economic Aspect [OJK B.1]
CCB Indonesia strives to build awareness among all employees
regarding the importance of sustainable finance. Directions
are provided to employees at the head office and branch Description Unit 2025 2024 2023
offices for further dissemination. Guidance is also provided Interest Income Million Rupiah 2,180,379 2,141,940 1,690,17
to business units responsible for credit disbursement to Net Income for the Million Rupiah 301,948 295,402 241,291
prioritize business actors who emphasize social and Year
environmental factors and generate a positive impact on Total Funding Million Rupiah 28,666,012 23,357,472 19,986,812
environmental preservation. Total Corporate Loans Million Rupiah 14,449,998 11,875,040 9,134,978
Total Commercial Million Rupiah 9,721,330 9,219,188 7,846,754
5. Development of Digital Banking Services Loans
For several years, CCB Indonesia has consistently developed
Total SME Loans Million Rupiah 980,632 939,281 901,858
technology-based products and services through electronic
channels, including internet and mobile banking, while Total Consumer Loans Million Rupiah 1,255,227 1,430,292 1,476,387
advancing toward digital banking. In the context of Sustainable Number of local People 1,132 1,125 1,174
Finance, these technology-based products conserve resources employees
such as paper (paperless) and fuel (by reducing the need for
physical transportation). These services enable customers to Environmental Aspects [OJK B.2]
conduct financial transactions remotely without visiting a
branch office. Description Unit 2025 2024 2023
Fuel Liter 272,566 283,876 320,354
6. Training and Workshops on Sustainable Finance Consumption
CCB Indonesia’s management and employees participated in
Water, Electricity, billion Rupiah 5.37 5.57 5.62
various training sessions and workshops, including: and Gas Expenses
• Webinar: “Socialization of ESG Reporting to Realize a
Printing Expenses Million Rupiah 329 495 495
Sustainable Capital Market and Promote Sustainable
Investing” by the Indonesia Stock Exchange (22 Jan,
2025). CCB Indonesia strives for continuous energy efficiency in its operations,
• Webinar: “Sustainability Report Awareness” by the Indonesia as reflected in the Bank's downward trend in energy consumption.
Stock Exchange (28 Feb 2025).
• Webinar: “Sustainability Accounting and Reporting in the The Bank consistently endeavors to reduce the use of fuel resources
Financial Services” by the OJK Institute (6 Mar 2025). in its activities through various initiatives, including conducting meetings
• Training: “Climate Risk Scenario Analysis & Stress Testing for and discussions via teleconference, organizing virtual training (e-training),
2025 OJK Compliance” by Prospero Training Center (11-12 and holding General Meetings of Shareholders (GMS) in a hybrid format.
Mar 2025). Furthermore, CCB Indonesia encourages customers to utilize digital
• Webinar: “Navigating Sustainability Reporting Standards: banking services, reducing the need for branch visits and thereby
IFRS” by the Indonesian Issuers Association (20 Mar decreasing transportation-related fuel consumption.
2025).
• Focus Group Discussion (FGD): “Implementation of the CCB Indonesia continued its Sustainable Reforestation Program in
Indonesia Taxonomy for Sustainable Finance (TKBI) and 2025 by planting 5,000 mangrove trees along the coastline of Muara
Digitalization Plans for Sustainability Reports (SR) and Beting, Bekasi Regency, West Java. Based on conservative estimates,
Sustainable Finance Action Plans (RAKB)” by the OJK (20 these 5,000 mangrove trees are projected to sequester approximately
Mar 2025). 61.5 tons of CO2 annually.
Additionally, in 2025, CCB Indonesia proceeded with its Tree Planting
program by distributing premium fruit seedlings, planting 500
premium Bawor Durian seedlings in Karang Tengah Village, Banyumas,
Purwokerto, Central Java.
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144 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
Social Aspects [OJK B.3] Business Scale [OJK C.3]
Description Unit 2025 2024 2023 a. Total Assets and Total Liabilities
Number of Male People 548 544 582 Total Assets as of 31 December 2025 IDR38,083,709,000,000
Employees Total Liabilities as of 31 December 2025 IDR30,938,191,000,000
Number of Female People 592 587 601
Employees
b. Employee Demographics
New Employee People 130 105 140
Recruitment Full information regarding CCB Indonesia’s employee
demographics, categorized by gender, position, age, education,
Employee Turnover People 121 157 160
and employment status, is disclosed in the Human Capital
Number of Trainings Program 308 286 310
sub-section (page 54) of this Annual Report, which is integrated
CSR Funds Rupiah 635.918.167 465.836.546 452.975.060 with the Sustainability Report.
CCB INDONESIA PROFILE c. Shareholder Name and Percentage of Shareholding
This information is disclosed in the Shareholder Information
sub-section (page 16) of this Annual Report, which is integrated
Vision, Mission, and Sustainability Values [OJK C.1]
with the Sustainability Report.
Vision
Become an international bank and has the ability to multiply value d. Operational Area
through innovation capabilities. Information regarding the operational areas is disclosed in the
Office Network sub-section (page 276) of this Annual Report,
Mission which is integrated with the Sustainability Report.
Provide better products and services for customers, create higher
value for shareholders, build broader career path for associates, Products, Services, and Business Activities [OJK C.4]
and implementing social and environmental responsibility as a
good corporate citizen. Based on Article 3 of the Company’s Articles of Association, the
scope of CCB Indonesia’s activities is to conduct business in the
Core Values banking sector in accordance with the prevailing laws and
1. Integrity regulations.
Ability and commitment to realize what has been agreed.
2. Trust Full information regarding CCB Indonesia’s Products and Services
Relationships are based on trust in each other. is disclosed in the Products, Services, and Interest Rate Information
3. Speed sub-section (page 272) of this Annual Report, which is integrated
Speed in providing service. with the Sustainability Report.
4. Competence
Competence is the main differentiator between success and Membership in Associations [OJK C.5]
failure in any field.
This information is disclosed in the Supporting Institutions and/or
Company Address [OJK C.2] Professionals sub-section (page 15) of this Annual Report, which
is integrated with the Sustainability Report.
Name PT Bank China Construction Bank Indonesia Tbk
Significant Changes [OJK C.6]
Head Office Sahid Sudirman Center, Lantai 15
Address Jl. Jend. Sudirman Kav. 86, Jakarta Pusat 10220,
DKI Jakarta, Indonesia As part of the bank's network optimization and operational efficiency
Telephone number (62-21) 5082 1000 initiatives driven by digital service transformation, CCB Indonesia
closed 2 (two) Sub-Branch Offices (KCP) on17 March 2025, specifically
Email address corsec@idn.ccb.com
KCP Kalimalang in Jakarta and KCP Dewi Sartika in Bogor. This
Website bankccbi.co.id measure aligns with the Bank's strategic policy to strengthen its
digital banking ecosystem. Aside from these changes, there were
Full information regarding CCB Indonesia’s office network, consisting no other significant events that impacted the Bank's sustainability
of 71 offices, is available in the Office Network sub-section (page performance during this period.
276) of this Annual Report, which is integrated with the Sustainability
Report.
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MESSAGE FROM THE BOARD OF By reducing paper and energy consumption in banking services,
CCB Indonesia strives to minimize its operational carbon footprint.
DIRECTORS [OJK D.1]
Dear Esteemed Shareholders and Stakeholders, Moreover, CCB Indonesia implements credit disbursement toward
Green Business Categories (KUBL). This policy ensures that business
It is an honor for us to present the Sustainability Report for the 2025 growth is directed toward supporting environmentally friendly
fiscal year. This report is prepared not only to ensure regulatory business practices. We are committed to rigorously evaluating and
compliance but also as a reflection of our commitment to integrate mitigating the negative environmental impacts of our financing
economic, environmental, social, and governance (ESG) aspects while encouraging debtors to adopt more sustainable operational
into our operations to create sustainable added value. standards.
In general, the Board of Directors views that the implementation Through the integration of various initiatives, CCB Indonesia is
of sustainability aspects within CCB Indonesia throughout 2025 optimistic about achieving continued competitive growth while
has proceeded well. We fully support the implementation of delivering positive contributions toward maintaining ecosystem
Sustainable Finance for Financial Services Institutions, Issuers, and balance and social welfare in the future.
Public Companies, in accordance with Financial Services Authority
Regulation (POJK) No. 51/POJK.03/2017, as a form of comprehensive Financing for Green Business Activities [OJK D.1b]
support from the financial services sector to foster sustainable
economic growth by aligning economic, social, and environmental CCB Indonesia is committed to expanding its green financing
interests. disbursements for environmentally sound business activities by
prioritizing credit allocation to business actors who integrate social
In alignment with Government policy, CCB Indonesia consistently and environmental aspects into their operations. These include:
applies a sustainable financing framework to promote environmentally • PT Aruna Cahaya Pratama: Engaged in the procurement,
sound economic activities. This initiative is focused on harmonizing installation, and operation of solar photovoltaic (PV) systems
business growth with the national target of achieving Net Zero and/or solar power plants with a total capacity of up to 200MW;
Emissions by 2060. • PT Air Bersih Jakarta (ABJ): For the construction, operation, and
maintenance of the new Jatiluhur and Buaran Water Supply
Policies to Respond to Challenges in Fulfilling Systems (SPAM), to be distributed to PAM Jaya customers across
Sustainability Strategy [OJK D.1a] the Jakarta area;
• PT Sarana Multi Infrastruktur (SMI): Where CCB Indonesia
As part of the financial services institution's responsibility to mitigate collaborated with CCB Asia (Hong Kong) in a syndicated loan
climate change risks, CCB Indonesia has established strategic policies facility to provide working capital, specifically for ‘green projects’
that align business growth with environmental preservation. We and ‘social projects’;
understand that current sustainability challenges, ranging from • PT PP Semarang Demak (Persero): For eco-friendly transportation
extreme weather and prolonged droughts to land degradation, business activities;
require a response that goes beyond mere business operations to • PT Manha Daya Mandiri: Engaged in mini-hydro power generation
encompass ecosystem restoration and service transformation. (renewable energy);
• PT Culletprima Setia: Engaged in the manufacturing of household
In response to the issues of land degradation and the increasing appliances using recycled glass as raw materials (pollution
threat of landslides, CCB Indonesia has taken concrete steps through prevention and control);
the Sustainable Reforestation Program. This strategic initiative is • PT Solo Citra Metro Plasma Power: Engaged in waste-to-energy
focused on the rehabilitation of arid regions, which commenced power generation;
in 2014 in the Wonogiri area, Central Java. CCB Indonesia remains • PT Hutama Karya (HK): For eco-friendly transportation business
committed to the long term by overseeing the process from the activities;
pre-planting stage and the selection of seedlings adaptive to • PT JTD Jaya Pratama: Engaged in the construction of intra-city
parched land, to the intensive watering phase to ensure trees can toll roads;
grow independently with strong root structures to prevent erosion. • PT Bumi Karsa Nusantara;
This initiative is a tangible manifestation of the Bank’s support for • PT Indonesia Infrastructure Finance: A company mandated as
Sustainable Development Goal (SDG) No. 15, specifically in protecting a catalyst for infrastructure development and an implementer
terrestrial ecosystems and reversing land degradation. of sustainable infrastructure.
Then, in recent years, CCB Indonesia has consistently positioned Overview of ESG Achievement Aspects [OJK D.1b]
digitalization as a strategic policy pillar. The development of electronic
channel-based products and services, alongside the acceleration Since adjusting its mission to accommodate the Sustainable Finance
of digital banking, is aimed not only at enhancing customer program, which now incorporates an element of environmental
experience but also as a response to resource efficiency challenges. responsibility, CCB Indonesia has consistently implemented strategic
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146 China Construction Bank Indonesia Annual Report 2025
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CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
initiatives to drive the Sustainable Finance Action Plan. Various economic As part of the strategic response to the energy transition, CCB
programs and activities are conducted to support the achievement Indonesia provides full support through green financing in the
of the SDGs, covering economic, environmental, and social aspects renewable energy sector. This measure is a tangible manifestation
within a sustainable financing framework as a tangible contribution of the Bank’s contribution to supporting the Indonesian Government’s
to Indonesia's 2060 Net Zero Emission (NZE) target. 2060 Net Zero Emission (NZE) program and continuing the
implementation of Green Business Categories (KUBL). In its execution,
In 2025, CCB Indonesia coordinated the planting of 500 premium the Bank utilizes the Indonesia Taxonomy for Sustainable Finance
Bawor Durian seedlings for the farming community in Karangtengah (TKBI) as the primary guideline to increase capital allocation and
Village, Banyumas, Purwokerto, Central Java. The harvested fruit is ensure targeted sustainable financing.
intended for use by the local community, which is expected to boost
the local economy while simultaneously preserving the environment. To ensure the achievement of these targets, CCB Indonesia
implements comprehensive risk management and internal controls.
Additionally, in 2025, CCB Indonesia planted 5,000 mangrove trees We have established a robust organizational structure, with key
along the coastline of Muara Beting, Muara Gembong, Bekasi Regency, positions held by permanent officials to guarantee optimal oversight
West Java. This activity serves to sequester carbon dioxide (CO₂), protect and execution functions. The Board of Commissioners and the
the coast from erosion, provide critical habitats for biodiversity, and Board of Directors assume full responsibility for ensuring that risks
mitigate climate change risks. Based on conservative estimates, the arising from business activities including risks associated with the
planting of these 5,000 mangrove seedlings is projected to sequester implementation of sustainable finance are properly identified,
approximately 61.5 tons of CO₂ annually. This achievement underscores measured, monitored, and managed.
the crucial role of mangrove ecosystems as natural carbon sinks in
sustainable climate change mitigation efforts. Risk management involves cross-functional coordination, from
executive officers to all employees, supported by strategic
CCB Indonesia continues to promote activities that prioritize social committees. The internal control system is executed through
and environmental aspects to conserve increasingly limited natural inherent control mechanisms across all lines of duty, encompassing
resources. These include the development of eco-friendly products direct supervision and strict compliance with standard operating
(digital banking), resource efficiency, the implementation of educational procedures.
programs through e-learning, and the use of teleconferencing for
meetings involving participants in remote locations. Furthermore, CCB Through the strengthening of information technology systems,
Indonesia’s personnel and Board of Directors actively participate in cost efficiency, and the professional development of human capital,
trainings and workshops related to Sustainable Finance. the Bank is committed to maintaining an adequate Capital Adequacy
Ratio (CAR) and liquidity position. All these efforts are conducted
Strategy for Achieving Sustainability Targets [OJK D.1c] as a manifestation of compliance with Good Corporate Governance
(GCG) principles to increase the trust of shareholders and the public
In navigating the dynamics of 2026, CCB Indonesia is closely in CCB Indonesia's long-term sustainability.
monitoring the macroeconomic indicators outlined in the 2026
State Budget Draft (RAPBN), where the Government of Indonesia CLOSING
projects national economic growth at 5.4% with inflation maintained
at approximately 2.5%. This growth is expected to be supported On behalf of the Board of Directors, we express our deepest
by robust consumption, investment, exports, and the acceleration appreciation to all stakeholders for your invaluable support and
of sustainable transformation. trust. We thank you for the excellent cooperation we have
established. To our Shareholders and the Board of Commissioners,
However, the Bank remains vigilant regarding external factors, including we extend our gratitude; the management of the Bank has
global uncertainties that could potentially impact consumption and proceeded successfully. We also thank our employees and the
investment levels—the primary drivers of Gross Domestic Product entire CCB Indonesia family, who consistently and loyally walk
(GDP). Within the industry, banking credit growth for 2026 is forecasted alongside us. Let us continue to realize sustainable growth for a
to remain below optimal levels, within the range of 8–12%. Facing better future.
these challenges, CCB Indonesia is taking adaptive measures to ensure
business sustainability amidst volatile global risks. PT Bank China Construction Bank Indonesia Tbk,
To capture growth opportunities amidst these conditions, the Bank’s The Board of Directors
strategies and policies are directed toward prudent and conservative
business development. The primary focus is placed on the corporate
banking segment, synergized with Small and Medium Enterprises
(SME), commercial, and consumer banking segments.
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SUSTAINABILITY GOVERNANCE • Webinar: “ESG Reporting Socialization to Realize a Sustainable
Capital Market and Promote Sustainable Investing” by the
Responsible Party for the Implementation of Indonesia Stock Exchange on January 22, 2025, in Jakarta.
• Webinar: “Sustainability Report Awareness” by the Indonesia
Sustainable Finance [OJK E.1]
Stock Exchange on February 28, 2025, in Jakarta.
The responsibility for the implementation of Sustainable Finance • Webinar: “Sustainability Accounting and Reporting in the Financial
at CCB Indonesia resides within the Company’s highest governance Services” by the OJK Institute on March 6, 2025, in Jakarta.
bodies, namely the Board, and extends to head office management, • Training: “Climate Risk Scenario Analysis & Stress Test for 2025
Division Heads, Regional Heads, and throughout CCB Indonesia’s OJK Compliance” by Prospero Training Center on March 11–12,
entire branch network. 2025, in Jakarta.
• Webinar: "Navigating Sustainability Reporting Standards: IFRS"
The Board of Commissioners' responsibilities regarding the by the Indonesia Association of Public Listed Companies on
implementation of sustainability aspects and sustainable finance March 20, 2025, in Jakarta.
principles include, among others, approving the Bank Business Plan • Focus Group Discussion (FGD): “Implementation of the Indonesia
(RBB), which incorporates the Sustainable Finance Action Plan Taxonomy for Sustainable Finance (TKBI) and the Digitalization
(RAKB) for submission to the Financial Services Authority (OJK). Plan for Sustainability Reports (SR) and Sustainable Finance
Action Plans (RAKB)” by the Financial Services Authority on June
The Board of Directors is responsible for the preparation and 25, 2025, in Jakarta.
implementation of the Sustainable Finance Action Plan, to be
cascaded through the subsequent layers of the organizational Risk Assessment of Sustainable Finance Implementation
structure. The designated work unit assists the Board of Directors [OJK E.3]
in preparing the Sustainable Finance Action Plan, which is submitted
alongside the Bank Business Plan to the Financial Services Authority In managing the risks associated with the implementation of
after obtaining approval from the Board of Commissioners. Head sustainable finance, the Bank maintains a robust organizational
office management provides guidance to business units to prioritize structure to support sound risk management and internal controls.
credit disbursement to business actors who conduct their operations This includes the establishment of the Internal Audit Division, Risk
with a primary focus on environmental factors and contribute Management Division, Risk Management Committee, Risk Monitoring
positively to environmental preservation. Committee, and Compliance Division.
Competency Development Related to Sustainable CCB Indonesia has implemented risk management policies designed
Finance [OJK E.2] to ensure that risks arising from its business activities are identified,
measured, monitored, managed, and reported—ultimately enhancing
CCB Indonesia fully recognizes the vital importance of continuously the trust of shareholders and the public. To achieve these objectives,
increasing the knowledge and competencies of its human capital the Bank has formed a Risk Management Committee and a Risk
aligned with their respective functions, regarding the implementation Management Division tasked with establishing risk management
of sustainable finance governance, as well as knowledge in providing policies to address emerging risks while continuously improving
eco-friendly banking products and services that adhere to sustainable and refining risk management implementation.
finance principles.
The organizational structure is fully operational, with all key positions
During 2025, CCB Indonesia conducted a total of 308 training held by permanent officials. The Board of Commissioners and the
programs with 6,667 participants. The 2025 training programs were Board of Directors have fulfilled their duties and responsibilities
held both domestically and internationally, via online and offline regarding risk management implementation. Risk management
formats, tailored to the specific needs at the time of execution. In involves the entire Board of Directors, executive officers, and all
2025, 57 employees were sent to participate in overseas training employees, overseen by the Board of Commissioners.
programs. CCB Indonesia has consistently implemented employee
training and competency development programs, conducted both The organizational framework and the Committees assisting the
internally and externally. Commissioners and Directors coordinate closely to support the
implementation of risk management and internal controls.
In the context of developing competencies related to sustainable
finance, several officers and members of the Board of Directors The Board of Directors ensures that all material risks and their
participated in various trainings and workshops regarding Sustainable subsequent impacts are followed up on, and provides accountability
Finance and Environmental, Social, and Governance (ESG) throughout reports to the Board of Commissioners.
2025, as follows:
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The Board of Directors monitors risk management policies and Challenges in the Implementation of Sustainable
strategies through discussions in various committee meetings. The Finance [OJK E.5]
Bank has maintained high-quality risk management, as reflected
in its well-managed Risk Profile. In conducting all business activities across all lines, CCB Indonesia
is committed to always implementing good corporate governance.
As a manifestation of the Bank’s commitment to Good Corporate The application of sustainable finance principles within sustainable
Governance and the application of risk management in sound and governance reflects CCB Indonesia's commitment to operating
prudent banking practices, CCB Indonesia performs comprehensive, with due regard for environmental, social, and governance (ESG)
independent, and objective oversight functions. In principle, the aspects.
internal control system is executed through inherent control
mechanisms within every line and task force, including direct The challenges CCB Indonesia faces in implementing sustainable
supervision by superiors, compliance with standard operating governance that still require attention include the need for continuous
procedures, and other internal control mechanisms. development of the knowledge and competencies of its human
capital, aligned with their respective functions, regarding sustainable
Relationship with Stakeholders [OJK E.4] finance governance, as well as knowledge in providing eco-friendly
banking products and services that adhere to sustainable finance
CCB Indonesia consistently strives to maintain the trust of its principles (internal capacity building). Furthermore, efforts are
stakeholders. It is a core value for the Bank to continuously increase required to integrate the implementation of sustainable governance
performance, ensure business continuity, and fulfill its role and with existing functions within the organizational structure.
responsibility as an intermediary institution to support the national
economy. SUSTAINABILITY PERFORMANCE
We are committed to build harmonious relationships with all
Activities to Foster a Sustainability Culture [OJK F.1]
stakeholders. To optimize sustainability performance, CCB Indonesia
has conducted stakeholder mapping that supports good governance, CCB Indonesia strives to build awareness among all employees regarding
identifying key groups such as shareholders/investors, customers, the importance of implementing sustainable finance. The Bank consistently
correspondent banks, government/regulators, employees, suppliers, fosters a culture of guidance, where unit heads are tasked with cascading
and the communities within CCB Indonesia’s operational environment. directions to all staff under their coordination to prioritize social and
environmental concerns in all operational and business activities.
Stakeholders Engagement Method
Shareholders/ Annual General Meeting of Shareholders Units performing credit disbursement functions are directed to prioritize
Investors (AGMS) business actors who conduct their operations with a primary focus on
Customers • Customer Service environmental factors and contribute positively to environmental
• Regular meetings at the Bank’s offices and preservation. Furthermore, CCB Indonesia’s mission has been adjusted
customer locations to accommodate the Sustainable Finance program, with the updated
• Customer feedback and suggestions Mission now incorporating elements of social and environmental
Correspondent Banks Transaction collaboration for remittance services, responsibility.
including foreign currency transfers both
internationally and domestically, as well as
Financing and credit allocation related to the implementation of sustainable
treasury transactions involving foreign currencies.
finance across each business segment will be regulated in further detail
Government/ • Seminars
• Submitting reports in accordance with
within the Guidelines and/or Standard Operating Procedures (SOPs), as
Regulators
regulations well as other relevant guidelines associated with sustainable finance
Employees • Regular and ad hoc meetings execution.
• Performance improvement forums
• Training/education CCB Indonesia also supports sustainable finance through the
• Employee team-building activities implementation of banking policies and practices applied across all lines
Suppliers/Business • Open meetings and discussions of business. Moreover, the Bank’s strategic move toward sustainable
Partners • Contracts and employment agreements banking is evidenced by the formulation of the Sustainable Finance
Public Programs that reach out to or empower the Action Plan (RAKB), which involves all work units while ensuring alignment
community. between economic, social, and environmental aspects.
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CORPORATE SOCIAL & ENVIRONMENTAL RESPONSIBILITY (‘SUSTAINABILITY REPORT’)
ECONOMIC PERFORMANCE
Comparison of Targets and Performance in Revenue and Profit/Loss [OJK F.2]
Comparison of Targets and Realized Interest Income Comparison of Targets and Realized Net Profit/Loss
(in millions of Rupiah) (in millions of Rupiah)
Year Target Realization Target Realization
2025 2,291,461 2,180,379 317,832 301,948
2024 2,050,984 2,141,940 294,675 295,402
2023 1,567,758 1,690,178 153,015 241,291
Comparison of Targets and Realized Performance of Financing Aligned with Sustainable Finance [OJK F.3]
(in million Rupiah)
2025 2024 2023
KUBL Category Target Realization Target Realization Target Realization
Renewable Energy - 222,861 - 217,699 - 89,870
Pollution Prevention and Control - 195,329 - 1,267,891 - 350,772
Sustainable Water and Wastewater Management - 225,670 - 157,914 - 84,892
Products That Reduce Resource - … - 466,753 - -
Consumption and Generate Less Pollution (Eco- Efficient)
Other Environmentally Conscious Business Activities - 1,265,169 - 767,259 - 575,050
MSME Activities - 1,498,357 - - - -
ENVIRONMENTAL ASPECT
General Aspect
During 2025, reforestation costs incurred by CCB Indonesia amounted to IDR277,686,000. These funds were utilized for the planting of
5,000 mangrove trees in Bekasi Regency, West Java, and the donation of 600 premium durian seedlings to villagers in Karang Tengah
Village, Banyumas, Central Java. This figure is lower than the previous year's reforestation expenditure of IDR295,845,000, which was used
for the planting of 500 durian seedlings in Banyumas and the watering costs for seedlings from the previous phase during the dry season
in Wonogiri. [OJK F.4]
Material Aspects
Use of Environmentally Friendly Materials [OJK F.5]
CCB Indonesia consistently strives to reduce resource consumption, such as printed materials, for both daily banking operations and for
customers conducting financial transactions at the bank.
Over the last 5 (five) years, Printed Material Costs have shown a downward trend.
(in million Rupiah)
Expenses 2025 2024 2023 2022 2021
Printing 329 495 495 579 543
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Energy Aspect SOCIAL PERFORMANCE
Energy Consumption and Intensity [OJK F.6]
Commitment to Provide Equal Services for Products and
CCB Indonesia utilizes energy, primarily fuel, for transportation
Services to Consumers [OJK F.17]
purposes in its banking operations across 71 offices spread throughout
Indonesia. In order to maintain public trust and consumer protection, CCB
Indonesia consistently prioritizes creating a sense of security for all
We consistently strive to reduce energy consumption within the customers. CCB Indonesia’s products and services comply with
bank's activities, including through meetings and discussions held prevailing regulations, adhering to the best standards and best
via teleconferencing. Similarly, this includes conducting virtual practices.
training (e-training) and organizing General Meetings of Shareholders
in a hybrid format. Furthermore, CCB Indonesia encourages customers Every product launched by CCB Indonesia is designed to provide
to conduct financial transactions using digital banking, thereby maximum value and benefits to customers. Through our frontliners,
eliminating the need for customers to visit the bank and reducing we ensure that customers fully comprehend the advantages of
transportation usage. CCB Indonesia's products in alignment with their specific needs.
Moreover, energy efficiency efforts undertaken include encouraging Product transparency at CCB Indonesia encompasses all relevant
the use of personal refillable water bottles to reduce the consumption information, including product benefits and utility, terms and conditions,
of bottled mineral water in plastic. CCB Indonesia also promotes the rights and obligations of each party, contract termination and
electricity efficiency by providing directives to turn off lights, settlement procedures, administrative fee disclosures, and associated
computers, and other electrical equipment when leaving a room. risks. This information is communicated to the public through promotional
[OJK F.7] media such as brochures, leaflets, the official website, and announcement
boards throughout CCB Indonesia’s office network.
Table of CCB Indonesia Energy Consumption for 2023–2025
Every CCB Indonesia office is equipped to handle customer complaints
Increase/ or grievances, ensuring that issues are promptly followed up with
(Decrease) a resolution target time that complies with Financial Services
2024-2025 Authority (OJK) regulations.
Description Unit 2025 2024 2023 (%)
Water, Billion 5.37 5.57 5.62 (3.72)
Electricity, Rupiah Employment Aspect
and Gas
Expenses CCB Indonesia regards its employees, referred to as CCB Indonesia’s
Fuel Litre (L) 272,566 283,876 320,354 (3.98) Human Capital, as the Company’s most valuable asset. The Bank’s
Consumption Gigajoule sustainability is highly dependent on the management of reliable
8,995 9,368 10,571 (3.98)
(GJ) human resources capable of fostering a conducive work environment.
CCB Indonesia’s Human Capital receives comprehensive attention
Million 2,726 2,839 3,204 (3.98)
Rupiah from the company, including competitive remuneration, competency
and professionalism development through training, the creation of
a comfortable workplace, health insurance coverage for employees
Water Aspect and their dependents, respect for and protection of human rights,
and the recognition of diversity, equity, and equal opportunity
Water Consumption regardless of race, ethnicity, religion, or gender.
CCB Indonesia manifests its environmental management
commitment, in part, through the routine recording of water Equal Employment Opportunity
consumption across all operational areas. We rely on the supply
from the Regional Water Utility (PDAM) network for the needs The Bank is committed to consistently providing a decent and safe
of each work unit, where CCB Indonesia consistently instills a work environment for employees without discrimination. To date,
water-saving culture among all employees. CCB Indonesia records there have been no employee grievances regarding cases of
the costs of water, electricity, and gas as an integrated unit. discrimination, as the Bank believes that transparent equal
[OJK F.8] employment opportunity enhances the sense of comfort and
security for employees, thereby increasing productivity. [OJK F.18]
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Child Labor and Forced Labor Decent and Safe Work Environment
CCB Indonesia is committed to not employing forced labor or child CCB Indonesia is committed to environmental sustainability within
labor by strictly adhering to age qualification requirements within its daily operational activities, which includes maintaining the
the recruitment process. [OJK F.19] cleanliness and orderliness of the areas surrounding its offices.
Provincial Minimum Wage In realizing a comfortable work environment, CCB Indonesia fulfills
the rights of its employees. CCB Indonesia believes that appreciating
The percentage of permanent employee remuneration at the diversity and equal opportunity creates a safe and comfortable
lowest level relative to the Provincial Minimum Wage (UMP) and workplace atmosphere, thereby increasing productivity and employee
Regency/City Minimum Wage (UMK). [OJK F.20] engagement. This is supported by the provision of adequate facilities,
infrastructure, and standardized work procedures. [OJK F.21]
Number of 2025 Remuneration
City Employees Percentage Employee Training and Competency Development
Jakarta 50 101.81%
Bogor 6 101.95% Employee training and development programs were a specific
focus in 2025 and continue to be enhanced to meet the requirements
Semarang 4 102.89%
of the Bank’s business growth. Throughout 2025, the Bank conducted
Bandung 3 102.23%
a total of 308 training programs with 6,667 participants. For
Tangerang 1 101.84% comparison, in 2024, the Bank executed 286 training programs
Surabaya 3 102.02% with a total of 7,098 participants.
Tanjung Pinang 2 102.76%
Batam 6 102.00% The following is a description of the training and employee
competency development programs conducted by CCB Indonesia
Sukabumi 2 102.77%
over the last three years: [OJK F.22]
Malang 1 102.81%
NTB/Mataram 1 103.50%
South Tangerang 1 101.91%
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Number of Employees Receiving Average Training Hours per
Training Training Hours Employee
Description 2025 2024 2023 2025 2024 2023 2025 2024 2023
Total 6,667 6,045 8,563 60,112 54,350 82,119 9.01 15.44 14.1
By Gender
Male 3,095 3,185 3,913 31,770 24,892 37,385 7.93 9.24 9.55
Female 3,572 2,860 4,650 28,342 29,458 44,734 10.26 8.7 9.62
By Position Level
Management 32 54 42 477 635 449 14.9 11.75 10.69
Staff 6,635 5,991 8,521 59,635 53,716 81,628 8.98 8.96 9.58
Community Aspect
Impact of Operations on the Surrounding Community, including Financial Literacy and Inclusion [OJK F.23]
CCB Indonesia’s educational program strategy is directed toward school-aged children through to university students, ensuring they gain
early knowledge of general finance and banking to cultivate individuals who are financially literate and capable of managing finances
intelligently. This educational program is conducted by visiting schools to provide basic banking knowledge, specifically encouraging
children to save. Education for elementary school students leans toward audio-visual materials and simple demonstrations that make it
easier for them to understand and absorb financial knowledge. CCB Indonesia also conducts literacy programs at several universities to
help students better understand the banking industry in general, providing them with valuable insights as they enter the workforce.
CCB Indonesia also participates in providing banking education to help small business owners gain financial knowledge and literacy for
the progress and success of their businesses. During these banking education sessions, socialization on sustainable finance is also
conducted, emphasizing the importance of environmental and social awareness in business operations for small entrepreneurs.
CCB Indonesia actively supports financial inclusion programs to increase public access to financial institutions, products, and services;
improve the provision of financial products and/or services that align with the community's needs and capabilities; and elevate the quality
of financial products and services.
No Implementation Date Activity Explanation Organized by
1 21–22 January 2025 Early Banking Education: “Getting to Know Banks” KC Pekanbaru - Sudirman
Educating students about banks and saving at Darma Yudha School in
Pekanbaru, with 162 participants.
2 20 February 2025 Financial literacy program “Promoting the National Financial Literacy KC Makassar
Movement, Savings Education, Online Gambling, and Online Loans” at
Alkitab School, Gowa Regency, South Sulawesi, attended by 60
participants.
3 26 February 2025 Financial Literacy at SDN Cipagalo, Bandung KCP Bandung Buah Batu
4 16 April 2025 Financial Literacy at SMA Metta Maitrea, Pekanbaru, with 28 participants KCP Pekanbaru A Yani
5 18 July 2025 Financial Literacy at SMP Kristen Kalam Kudus, Surakarta. KC Solo
6 19 July 2025 Financial Literacy at Yayasan Sahabat Anak Grogol, Grogol Subdistrict, Head Office
Petamburan, West Jakarta, attended by 92 participants.
7 13 August 2025 “Understanding Money and the Functions of Banks” at Nurul Ihsan Head Office
Islamic Junior High School, Muara Gembong, Bekasi Regency, West Java,
attended by 186 participants.
8 8 October 2025 “Financial Intelligence for a Great Generation” at State Senior High Inkopal, Kelapa Gading
School 5, Bekasi City
9 November-December 2025 Financial Literacy and Inclusion at 5 Universities in the Jakarta-Bogor- Head Office
Depok-Tangerang-Bekasi area (IPB, UDN, Trisakti, Binus Center, STIA)
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Public Complaints [OJK F.24]
CCB Indonesia has established General Policies and Guidelines for Consumer Protection, as well as Standard Operating Procedures (SOPs)
for Consumer Complaint Services and Resolution. The Bank ensures transparency regarding consumer complaint procedures and dispute
resolution in accordance with the regulations of the Financial Services Authority and Bank Indonesia. Furthermore, the Bank has established
a dedicated unit/function for Customer Complaint Handling and Resolution.
Every customer complaint received is handled and resolved within the timeframe stipulated by prevailing regulations. Reports on the
handling and resolution of customer complaints are submitted periodically to Bank Indonesia on a quarterly basis and to the Financial
Services Authority on a semi-annual basis.
Information regarding complaint handling based on the type of financial transaction during 2025 is as follows:
Completed In Progress Not Completed
Types of Financial Number of
No Transaction Total % Total % Total % Complaints
1 ATM/Debit Card 149 43.82 3 0.88 - - 152
2 Time Deposit 1 0.29 - - - - 1
3 (Mobile Banking/Internet 54 15.88 - - - - 54
Banking)
4 Current Accounts 27 7.94 - - - - 27
5 Credit 3 0.88 - - - - 3
6 Savings 103 30.29 - - - - 103
Total 337 99.12 3 0.88 - - 340
Environmental and Social Responsibility (ESR) Activities [OJK F.25]
The Sustainable Development Goals (SDGs) generally aim for the following:
• Our planet faces immense economic, social, and environmental challenges.
• To address these, the SDGs define global priorities and aspirations for 2030. They represent an unprecedented opportunity to eliminate
extreme poverty and put the world on a sustainable path.
• Governments worldwide, including the Government of Indonesia, have agreed upon these goals.
• The SDGs establish global sustainable development priorities and seek to mobilize global efforts around a set of common goals and
targets. They call for worldwide action among governments, business, and civil society to end poverty and create a life of dignity and
opportunity for all, within planetary boundaries.
As a financial services institution in the banking sector, CCB Indonesia also bears social and environmental responsibilities. As a manifestation
of social responsibility and care for others, the community, and the surrounding environment, CCB Indonesia consistently organizes
various socio-humanitarian activities.
CCB Indonesia strives to provide benefits to the community as part of its Social Responsibility. The Bank is committed to participating in
sustainable economic development to improve the quality of life and the environment.
CCB Indonesia formulates its Corporate Social Responsibility (CSR) policy based on Law No. 40 of 2007 concerning Limited Liability
Companies, Article 1, Paragraph 3, stating that Environmental and Social Responsibility is CCB Indonesia's commitment to participate in
sustainable economic development to improve the quality of life and an environment that is beneficial for the Company itself, the local
community, and society at large.
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The CSR programs developed by CCB Indonesia are directed toward 500 premium Bawor durian seedlings for farming communities in
providing positive impacts, including: Karang Tengah Village, Banyumas, Purwokerto, Central Java. The
1. Improving the quality of life for the underprivileged, especially fruit harvested from these trees can be utilized by the local community,
for orphans, individuals with disabilities, and those with special which is expected to boost the local economy while simultaneously
needs. This aligns with SDG No. 3: Ensure healthy lives and preserving the environment.
promote well-being for all at all ages.
2. Sustainable reforestation programs that benefit both people Moreover, reforestation programs in the Wonogiri and Banyumas
and the environment, particularly in addressing arid and barren areas have been implemented consistently since 2014 and will be
lands prone to landslides to halt and rehabilitate land degradation. extended to other locations. This program will continue to reach
This aligns with SDG No. 13: Take urgent action to combat other arid villages in various regions of Indonesia to prevent erosion
climate change and its impacts, and SDG No. 15: Protect, restore, and mitigate landslide risks.
and promote sustainable use of terrestrial ecosystems, sustainably
manage forests, combat desertification, and halt and reverse The program, operational since 2014, has covered three villages in
land degradation and halt biodiversity loss. Eromoko District, Wonogiri Regency (Sumberharjo, Sindukerto, and
3. Fulfilling the needs of communities affected by natural disasters. Puloharjo, including Sumberwatu and Cemangkah hamlets), as
This aligns with SDG No. 3: Ensure healthy lives and promote well as Karang Tengah Village in Banyumas.
well-being for all at all ages.
4. Increasing banking literacy among small-scale communities The reforestation program consists of: (i) planting premium seedlings
to encourage the creation of an independent society. This of longan, sapodilla, bitter bean (pete), and jackfruit along village
aligns with SDG No. 4: Ensure inclusive and equitable quality roads, fields, residential areas, and hillsides where the fruit can be
education and promote lifelong learning opportunities for consumed or sold by residents; and (ii) providing assistance for
all. watering the donated plants during the dry season.
CCB Indonesia continued its Sustainable Reforestation Program In summary, as a form of CCB Indonesia’s social responsibility and
(aligned with SDGs No. 13 and 15) in 2025. This program, which care for the community, the Bank held the following humanitarian
has been running for over 10 years, coordinated the planting of activities in 2025:
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Implementation
No Date Types of Activities SDGs Fulfillment Explanation
1 21 February 2025 Social and Educational SDGs No. 3 & 4 Assistance for daily necessities, food, and operational funds for the Bhakti
Contribution Luhur Special Needs Orphanage in Tangerang.
2 23 March 2025 Educational Assistance SDGs No. 4 Assistance in the form of educational funds for the “Kejar Paket Sekolah”
Contribution program for underprivileged children, enabling them to continue their
education for a better future.
3 23 March 2025 Humanitarian Social SDGs No. 3 This assistance was provided in the form of basic food supplies and iftar
Contribution meals for residents and children under the care of the Indonesia Hijau
Foundation.
4 24-26 June 2025 Humanitarian Social SDGs No. 3 The general public, in commemoration of World Blood Donor Day,
Contribution coordinated by the Sahid Sudirman Center, Jakarta.
5 19 July 2025 Educational Assistance SDGs No. 4 Assistance in the form of educational programs and learning resources
Contribution and equipment for marginalized children.
6 13 August 2025 Sustainable Greening SDGs No. 13, 14 “The 5,000 Mangroves Movement: From Us for Nature” Mangrove Planting
Program dan 15 and Community Empowerment
7 13 August 2025 Educational Assistance SDGs No. 4 Donations of school supplies, hygiene kits, and other essentials for
Contribution students at MTs Nurul Ihsan, Bekasi Regency.
8 5 December 2025 Educational Assistance SDGs No. 4 Financial education for MSMEs in the West Nusa Tenggara Islands region.
Contribution
9 5 December 2025 Humanitarian Social Providing aid to victims of natural disasters in North Sumatra, West
Contribution Sumatra, and Aceh
10 18 December Humanitarian Social SDGs No. 4 / 6 Providing aid in the form of clean water sanitation supplies and/or
2025 Contribution infrastructure assistance for underprivileged schools.
11 19 December Educational Assistance SDGs No. 4 Providing education to MSMEs in the Banyumas region, Central Java,
2025 Contribution in collaboration with the Benih Baik Indonesia Foundation.
12 20 December Sustainable Reforestation SDGs No. 13, 14 A sustainable reforestation program involving the donation of 600
2025 Program dan 15 high-quality durian tree seedlings to villagers in Karang Tengah Village,
Banyumas, Central Java, where the crops can be used by the local
community and provide economic value, while also supporting the
ecosystem in collaboration with the Benih Baik Indonesia Foundation.
13 20 December Humanitarian Social SDGs No. 3 Assistance with logistics, basic food supplies, hygiene supplies, and
2025 Contribution supplies for the orphanage and school at the Brayat Pinuji Orphanage
in Kulon Progo, Yogyakarta, which cares for 90 children ranging from
toddlers to teenagers.
14 21 December Humanitarian Social SDGs No. 3 Provision of general medical and dental care to the elderly, children,
2025 Contribution and the general public, as well as to children’s orphanages, along with
the distribution of gift packages to the elderly and toddlers.
RESPONSIBILITY FOR THE DEVELOPMENT OF SUSTAINABLE FINANCIAL PRODUCTS AND
SERVICES
Innovation and Development of Sustainable Financial Products / Services [OJK F.26]
CCB Indonesia consistently develops technology-based products and services. Starting with the development of corporate internet
banking, followed by retail and mobile banking, and subsequent digital banking advancements such as QR payments, iDebit, virtual
accounts, foreign currency transfers, and more. Within the context of Sustainable Finance, the use of these technology-based products
conserves resources, such as paper, and reduces fuel consumption by eliminating the need for physical transportation.
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Products/Services with Evaluated Safety for Customers Number of Recalled Products [OJK F.29]
[OJK F.27]
During 2025, no products were recalled by CCB Indonesia.
Regarding the development of sustainable financial products/
services, particularly technology-based ones, IT System Security Customer Satisfaction Survey on Sustainable Financial
testing has been implemented to protect customer data and CCB Products/Services [OJK F.30]
Indonesia’s banking applications as follows:
• CCB Indonesia has implemented the principles of confidentiality, During 2025, no customer satisfaction surveys regarding specific
integrity, and availability (CIA) across all communication networks, Sustainable Products and/or Services were conducted.
information, and banking systems in accordance with the Risk
Management Guidelines of the Financial Services Authority Feedback Form [OJK G.2]
(POJK MRTI).
• Information and banking system security is applied to technology, Thank you for your attention and appreciation of our Sustainability
human resources, and IT operational processes, including: Report for the 2025 fiscal year. To increase CCB Indonesia’s services
▪ Implementing two-factor authentication (2FA) for access and improve our future reporting, we kindly request your time to
to the core banking system, internet banking, and mobile complete the following questionnaire and return it to us. We highly
banking. value your insights, suggestions, and constructive feedback to help
▪ Conducting periodic security system audits by engaging us strengthen our sustainability performance and elevate the quality
IT security vendors to perform security assessments, of this sustainability report.
penetration tests, and infiltration tests on CCB Indonesia’s
banking application systems. Response to Feedback on the Previous Year's
▪ Performing regular evaluations of systems and procedures Sustainability Report [OJK G.3]
to increase security and ensure continuous alignment with
the Risk Management Guidelines established by the Financial For the 2024 fiscal year reporting period, CCB Indonesia did not
Services Authority. receive any feedback from relevant stakeholders. We remain
committed to actively reviewing all future input to consistently
Impact of Products/Services [OJK F.28] improve the quality of our sustainable finance practices.
The development of eco-friendly products and services through Disclosure Index in Accordance with Financial Services
digital banking such as internet banking (business and retail), mobile Authority Regulation Number 51/POJK.03/2017
banking, QR payments, iDebit, virtual accounts, and foreign currency concerning the Implementation of Sustainable Finance
transfers has a highly positive environmental impact. These services for Financial Services Institutions, Issuers, and Public
conserve resources like paper and fuel (gasoline/diesel) as they
Companies [OJK G.4]
eliminate the necessity of traveling to bank branches, providing a
more efficient solution for banking transactions. Digital banking
services have become essential for customers to conduct financial
activities without needing to visit physical offices.
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The implementation of consistent, widespread and comprehensive Good
Corporate Governance will generate added value for stakeholders, as well as
support the long-term sustainable business growth of CCB Indonesia as a public
company.
According to the Decision of the Minister of Law and Human Rights of the Republic of Indonesia No. AHU-AH.01.10-0003777 dated 30
November 2016, and the Letter from the Financial Services Authority (OJK) No. S-400/PB.12/2016 dated 30 November 2016, it has been
resolved to merge PT Bank Antar Daerah (Bank Anda) into PT Bank Windu Kentjana International, Tbk (Bank Windu). The resultant entity
from this merger has been renamed PT Bank China Construction Bank Indonesia Tbk as per the Decision of the Minister of Law and Human
Rights of the Republic of Indonesia No. AHU-0003776.AH.01.10 Year 2016 dated 30 November 2016, Letter from the Financial Services
Authority No. S-441/PB.12/2016 dated 28 December 2016, and a Copy of the Decree of Board of Commissioners of Financial Services
Authority No. 17/KDK.03/2016 dated 27 December 2016 regarding the Determination of the Use of Business Licenses on behalf of PT
Bank Windu Kentjana International Tbk. into PT Bank China Construction Bank Indonesia Tbk ("CCB Indonesia").
The implementation of consistent, widespread and comprehensive Good Corporate Governance will generate added value for stakeholders,
as well as support the long-term sustainable business growth of CCB Indonesia as a public company.
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Continuous effort to promote the implementation of governance CCB Indonesia is committed to consistently adopting the principles
or Good Corporate Governance and ensure consistency in the of Good Corporate Governance in all business activities across all
application of Good Corporate Governance principles in all business tiers or levels of the organization, as the main foundation for
activities at all tiers or levels of the organization are important conducting operations.
factors in gaining and maintaining the trust of stakeholders, including
shareholders/investors, customers, correspondent banks, government/ In order to sustain its efforts to enhance the execution of Good
regulators, employees, suppliers, and communities surrounding Corporate Governance, in 2025 CCB Indonesia is commited to
the work environment of CCB Indonesia. upholding and refining the diverse enhancements undertaken in
previous years, by focusing on three aspects of Governance, namely
This is increasingly important given that Good Corporate Governance Governance Structure, Governance Process, and Governance
assessment results also influence the Risk-Based Bank Rating (RBBR). Outcome.
As an institution operating in the banking sector and as a public PRINCIPLES OF CORPORATE GOVERNANCE
company, CCB Indonesia implements Good Corporate Governance
guided by: In implementing Good Corporate Governance, CCB Indonesia
• Financial Services Authority Regulation No. 17 of 2023 dated fosters a corporate culture by adhering to the principles of corporate
14 September 2023, and Financial Services Authority Circular governance, namely transparency, accountability, responsibility,
Letter No. 14/SEOJK.03/2025 dated 24 June 2025, regarding independence, and fairness. These five principles are consistently
the Implementation of Governance for Commercial Banks. applied in business activities and daily operations of the Bank at
• Financial Services Authority Regulation No. 45/POJK.03/2015 all levels of the organization.
dated 23 December 2015, concerning the Implementation of
Governance in Providing Remuneration for Commercial Banks. GUIDELINES FOR CORPORATE GOVERNANCE
• Financial Services Authority Regulation No. 21/POJK.04/2015
and Financial Services Authority Circular Letter No. 32/ Enhancing the quality of Good Corporate Governance implementation
SEOJK.04/2015 regarding the Implementation of Guidelines is a key endeavor aimed at bolstering the Bank's performance,
for Public Company Governance. safeguarding stakeholders' interests, and fostering adherence to
• Financial Services Authority Regulation No. 33/POJK.04/2014 legal regulations and ethical standards (code of conduct) prevalent
dated 8 December 2014, concerning Board of Directors and in the banking sector.
Board of Commissioners of Issuers or Public Companies.
• Financial Services Authority Regulation No. 34/POJK.04/2014 To ensure alignment with the principles of Good Corporate
dated 8 December 2014, concerning Nomination and Governance across all organizational units, the Bank has established
Remuneration Committee of Issuers or Public Companies. Policies and General Guidelines for its implementation. These
• Financial Services Authority Regulation No. 55/POJK.04/2015 guidelines have received approval from both Board of Commissioners
dated 23 December 2015, regarding the Establishment and and Board of Directors.
Guidelines for the Operation of Audit Committees.
• Decree of Board of Directors of the Indonesia Stock Exchange The Bank has developed the provisions for the implementation of
Kep-00101/BEI/12-2021 dated 21 December 2021, concerning its Policies and General Guidelines for Good Corporate Governance,
Amendments to Regulation Number I-A regarding the Listing which include:
of Shares and Equity-like Securities Issued by Listed Companies. - Self-Assessment Guidelines and Preparation of Good Corporate
Governance Implementation Reports (Guidelines for
The aforementioned provisions emphasize the necessity for the Assessment and Preparation of Good Corporate Governance
implementation of Good Corporate Governance principles to be Reports), as a guide for conducting self-assessment and
manifested, at a minimum, in: preparing reports on the implementation of Good Corporate
- The implementation of duties and responsibilities of Board of Governance.
Commissioners and Board of Directors; - Code of Ethics Guidelines, laying down the basic principles of
- The completeness and implementation of tasks of committees behavior and professionalism expected from all CCB Indonesia
and units performing the functions of the bank's internal control; personnel. The Code of Ethics Guidelines aim to foster a robust
- The implementation of compliance functions, internal auditors, culture of risk awareness and establish a sound control
and external auditors; environment within CCB Indonesia, ensuring that these values
- The implementation of risk management, including internal become deeply rooted in every member of CCB Indonesia
control systems; personnel.
- Provision of funds to related parties and provision of large funds; - Guidelines for Handling Conflict of Interest for all CCB Indonesia
- The Bank's strategic plan; and personnel:
- Transparency of financial and non-financial conditions of the
Bank.
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▪ to understand, prevent, and mitigate Conflicts of Interest, changes to the Articles of Association, approve the Annual Report,
and and determine the form and amount of compensation, allowances,
▪ to take a firm stance against Conflicts of Interest within the and facilities for members of Board of Commissioners and Directors,
Bank to achieve good corporate governance. as well as make important decisions in line with the direction and
policies of the Bank.
In addition to adhering to the aforementioned Policies and Guidelines,
the implementation of Good Corporate Governance is also based In 2025, CCB Indonesia conducted its Annual General Meeting of
on other internal regulations established in accordance with Shareholders (AGMS) and Extraordinary General Meeting of
applicable laws and regulations, while still adhering to the principles Shareholders (EGMS), by adhering to the Financial Services Authority
of Good Corporate Governance. Regulation No. 15/POJK.04/2020 dated 20 April 2020, regarding
the Plan and Implementation of General Meetings of Shareholders
GENERAL MEETING OF SHAREHOLDERS of Public Companies and Financial Services Authority Regulation
No. 14 of 2025 dated 20 June 2025, regarding the Implementation
(GMS) of Electronic General Meetings of Shareholders, General Meetings
of Bond Holders, and General Meetings of Sukuk Holders.
The General Meeting of Shareholders (GMS) is the Company Organ
with authority not delegated to Board of Directors or Board of Referring to the abovementioned provisions, the Annual General
Commissioners within the limits specified in the Law and/or the Meeting of Shareholders (AGMS) for the fiscal year 2025 was held
Articles of Association. on 23 June 2025, as well as Extraordinary General Meeting of
Shareholders (EGMS) was held on 24 April 2025 and 23 December
GMS has the authority, among others, to appoint and dismiss 2025 in a hybrid manner, namely offline with restrictions on the
members of Board of Commissioners and Directors, evaluate the number of physical attendees based on a first in first served method,
performance of Board of Commissioners and Directors, approve and also online through the eASY.KSEI application specifically for
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local individual shareholders. In the implementation of the 2025 Board of Commissioners
AGMS and EGMS, the vote counting was conducted by an - Commissioner (independent) : Mohamad Hasan
Independent Party, PT. Sinartama Gunita, as the Company's Securities - Commissioner (independent) : Yudo Susanto, Nyoo
Administration Bureau, and verified by Notary Eliwati Tjitra, S.H., as
an independent public official. Annual GMS held on 23 June 2025
Extraordinary GMS held on 24 April 2025 During the meeting, the following decisions were made:
During the meeting, the following decisions were made: First Agenda of the Meeting
Accepted and approved the Company's Annual Report, including
Agenda the Board of Commissioners Supervisory Task Report regarding the
Accepted and approved the Changes in the Management condition and running of the Company for financial year 2024 and
Composition; the Company's Annual Financial Report 2024 which has been
- Appointment of candidate for the Board of Commissioners of audited by Public Accountant Purwantono, Sungkoro & Surja (a
the Company, Mr. Wu Jianzheng as President Commissioner of member of Ernst & Young) and provide full discharge of responsibility
the Company (acquit et de charge) for members of the Board of Directors and
- Resignation of Mrs. Setiawati Samahita from her position as members of the Board of Commissioners of the Company for their
Director of the Company management and supervisory actions during the financial year
- Appointment of candidate for the Board of Directors of the ending 31 December 2024, as long as these actions are stated in
Company, Mr. Agus Setiawan Tjahjadi as Director of the Company; the Company's Financial Statements for the financial year ending
31 December 2024, insofar that matters are fully and adequately
Thus, the composition of the Company's Board of Directors and disclosed in the Annual Report and do not violate applicable laws
Board of Commissioners whose term of office will expire until the or constitute fraud.
closing of the Company's Annual General Meeting of Shareholders
for the 2028 fiscal year will be as follows: Second Agenda of the Meeting
Approved the determination of the use of the Company’s profit
Board of Directors: for the financial year ending on 31 December 2024 amounting to
- President Director : Jiang Yongdong IDR 295,400,314,095 (two hundred and ninety five billion four
- Director : Zhu Yong hundred million three hundred and fourteen thousand ninety five
- Director : Junianto rupiah) with details as follows:
- Director : Agresius Robajanto Kadiaman 1. IDR 500,000,000 (five hundred million rupiah) will be used as Mandatory
- Director : Agus Setiawan Tjahjadi*) Reserve in accordance with article 70 of the Company Law;
2. The remaining amount of IDR 294,900,314,095 (two hundred
Board of Commissioners: and ninety four billion nine hundred million three hundred
President Commissioner : Wu Jianzheng *) and fourteen thousand ninety five rupiah) will be used as
Commissioner : Guo Meijun retained earnings with the aim of strengthening the Company’s
Commissioner (independent) : Mohamad Hasan capital structure.
Commissioner (independent) : Yudo Sutanto, Nyoo
Third Agenda of the Meeting
With notes :
Approved the attorney to Board of Commissioners while taking into
*) The appointment of Mr. Wu Jianzheng and Mr. Agus Setiawan Tjahjadi will only
be effective after obtaining approval from the relevant authorities. account the proposals and recommendations of the Remuneration
and Nomination Committee to determine the salaries, allowances and
bonuses for members of the Board of Directors for fiscal year 2025.
Remarks:
The attendance of Board of Directors and Board of Commissioners Fourth Agenda of the Meeting
at the Extraordinary General Meeting of Shareholders on 24 April Approved the attorney to Majority Shareholders while taking into account
2025 is as follows : the proposals and recommendations of the Remuneration and Nomination
Committee to determine the salaries, allowances and bonuses for
Board of Directors members of the Board of Commissioners for fiscal year 2025.
- President Director : Jiang Yongdong
- Director : Zhu Yong Fifth Agenda of the Meeting
- Director : Junianto Approved the appointment of Public Accountant Purwantono,
- Director : Agresius R Kadiaman Sungkoro & Surja (a member of Ernst & Young) to audit the Company's
financial statements for fiscal year 2025.
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Remarks: Remarks:
The attendance of Board of Directors and Board of Commissioners The attendance of Board of Directors and Board of Commissioners
at the Annual General Meeting of Shareholders for fiscal year 2024 at the Extraordinary General Meeting of Shareholders on 23 December
is as follows : 2025 is as follows :
Board of Directors Board of Directors
- President Director : Jiang Yongdong - President Director : Jiang Yongdong
- Director : Zhu Yong - Director : Zhu Yong
- Director : Junianto - Director : Junianto
- Director : Agresius R Kadiaman - Director : Agresius R Kadiaman
Board of Commissioners Board of Commissioners
- Commissioner (independent) : Mohamad Hasan - Commissioner (independent) : Mohamad Hasan
- Commissioner (independent) : Yudo Susanto, Nyoo
BOARD OF COMMISSIONERS AND BOARD
Extraordinary GMS held on 23 December 2025
OF DIRECTORS
During the meeting, the following decisions were made: The company management system is implemented under a dual-
control system, whereby there is a clear separation between the
First Agenda of the Meeting roles and responsibilities of Board of Directors, who are responsible
Accepted and approved the Amendments to the Company's Articles for the management of the Bank, and Board of Commissioners who
of Association in order to comply with the provisions of the Financial are responsible for the supervisory functions of the Bank.
Services Authority regulations and its implementation regulations,
as well as other applicable legal provisions and regulations.
1. Board of Commissioners
Second Agenda of the Meeting
Accepted and approved the Changes in the Management 2025 2024
Composition, namely : President Commissioner Wu Jianzheng* -
- The resignation of Mr. Agresius Robajanto Kadiaman from his Commissioner Guo Meijun Guo Meijun
position as Director of the Company; and
Independent Mohamad Hasan Mohamad Hasan
- The appointment of members of the Board of Directors of the Commissioner
Company, namely Mr. Andreas Herman Basuki and Ms. Suryati Independent Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo
Budiyanto as Directors of the Company. Commissioner
* Mr. Wu Jianzheng was appointed as President Commissioner through the
Thus, the composition of Board of Directors and Board of Extraordinary General Meeting of Shareholders on 24 April 2025 and effective
Commissioners of the Company whose term of office will expire on 7 May 2025.
until the closing of the Company's Annual General Meeting of
Shareholders for the 2028 fiscal year, is as follows: None of the Independent Commissioners have financial, management,
ownership and family relationships with other members of Board
Board of Directors: of Commissioners, Board of Directors and/or Controlling Shareholders
President Director : Jiang Yongdong or relationships with CCB Indonesia, which may affect their ability
Director : Zhu Yong to act independently.
Director : Junianto
Director : Andreas Herman Basuki All members of Board of Commissioners meet the requirements
Director : Suryati Budiyanto as stipulated in Financial Services Authority Regulation No. 33/
POJK.04/2014 (formerly Bapepam Regulation IX.I.6), Financial Services
Board of Commissioners: Authority Regulation No. 27/POJK.03/2016, and Financial Services
President Commissioner : Wu Jianzheng Authority Circular Letter No. 39/SEOJK.03/2016.
Commissioner : Guo Meijun
Commissioner (independent) : Mohamad Hasan
Commissioner (independent) : Yudo Sutanto, Nyoo
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2. Board of Directors All members of Board of Directors meet the requirements as
stipulated in Financial Services Authority Regulation No. 33/
Board of POJK.04/2014 (formerly Bapepam Regulation IX.I.6), Financial Services
Directors 2025 2024 Authority Regulation No. 27 /POJK.03/2016, and Financial Services
President Director Jiang Yongdong Jiang Yongdong * Authority Circular Letter No.39/SEOJK.03/2016.
Director Zhu Yong Zhu Yong
The composition of Board of Directors and Board of Commissioners
Director Junianto Junianto of the Company has been recorded in the administrative supervision
Director Suryati Budiyanto *** Setiawati Samahita ** of the Financial Services Authority..
Director Andreas H. Basuki ***
Agresius R. Kadiaman **
* Mr. Jiang Yongdong was appointed as President Director by decision of the
BOARD OF COMMISSIONERS
Extraordinary General Meeting of Shareholders (EGMS) on 20 December
2024, effective on 14 March 2025. The composition of Board of Commissioners and Board of Directors
** Ms. Setiawati Samahita and Mr. Agresius R. Kadiaman resigned, effective on
in 2025 has changed if compared to the composition of the previous
24 April 2025 and 23 December 2025, respectively. The Company would
like to express appreciation and gratitude for their services to the Company period based on the resolution of the Annual General Meeting of
during their previous term as Director and Compliance Director of the Shareholders (AGMS) dated 23 June 2025, Extraordinary GMS dated
Company.
*** Mr. Andreas H. Basuki and Ms. Suryati Budiyanto will each take office as 24 April 2025 and Extraordinary GMS dated 23 December 2025.
Compliance Director and Director, respectively, effective as of the decision
of the Extraordinary General Meeting of Shareholders (EGMS) on 23 December
2025. 2025 2024
President Commissioner Wu Jianzheng* -
None of the members of Board of Directors of CCB Indonesia have Commissioner Guo Meijun Guo Meijun
financial, management, ownership and family relationships with
Independent Commissioner Mohamad Hasan Mohamad Hasan
other members of Board of Directors, Board of Commissioners and/
Independent Commissioner Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo
or Controlling Shareholders or relationships with CCB Indonesia,
which may affect their ability to act independently. * Mr. Wu Jianzheng was appointed as President Commissioner through the Extraordinary
General Meeting of Shareholders on 24 April 2025 and effective on 7 May 2025.
In 2025, the number of members of the Bank's Board of Commissioners
is no less than 3 (three) persons and does not exceed the number
of members of Board of Directors.
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Composition of the members of Board of Commissioners.
In 2025, the members of Board of Commissioners consist of Independent Commissioners and Non-Independent Commissioners, with a
composition of 50% of Board of Commissioners being Independent Commissioners.
The determination of the number of members of Board of Commissioners considers the condition and scale of the Bank. The number of
members of Board of Commissioners is at least 3 (three persons) and at most equal to the number of members of Board of Directors.
Board of Commissioners consists of Independent Commissioners and Non-Independent Commissioners. The number of Independent
Commissioners is at least 50% of the total number of members of Board of Commissioners, as stipulated in CCB Indonesia's General
Policies and Guidelines contained in Board of Commissioners' Code of Conduct.
The number of
Members of Board of Independent
Period Commissioners Commissioner %
Since the closing of the Extraordinary GMS on 24 April 2025 until 4 2 50%
the closing of the annual GMS of the company for the year 2028.
Appointed
No Name Position Approval Letter OJK Approval through GMS
1 Wu Jianzheng President OJK Letter No. KEPR-33/D.03/2025 dated 07 May 2025 7 May 2025 24 April 2025
Commissioner
2 Guo Meijun Commissioner OJK Letter No. KEPR-156/D.03/2024 dated 28 November 2024 28 Nov 2024 7 June 2024
3 Mohamad Hasan Independent BI Letter No.12/72/GBI/DPIP/Rahasia dated 07 June 2010 7 Jun 2010 7 June 2024
Commissioner (reappointed)
4 Yudo Sutanto, Independent OJK Letter No. KEP-63/D.03/2016 dated 27 October 2016 27 Okt 2016 7 June 2024
Nyoo Commissioner (reappointed)
Wu Jianzheng In July 2009, he became Senior Manager at Office of the Promotion
President Commissioner Leading Group for New Capital Accord and IRB Approach. Then he
Appointed at the EGMS on 24 April 2025 and effective since served as Assistant Director of the Finance Department of Qinghai
7 May 2025 Province since November 2010.
Chinese citizen, born in Shaanxi, China in 1972. Obtained his Subsequently, he was appointed as Assistant President of China
Bachelor's degree in Solid Rocket Motor from the School of Construction Bank, Fujian Branch in November 2011, and became
Astronautics at Northwest Polytechnical University in 1994, Master’s Vice President of China Construction Bank, Guizhou Branch in August
degree in Finance from Shaanxi Institute of Finance and Economics 2014.
in 1998, and his PhD of Economics from Graduate School of Chinese
Academy of Social Sciences majoring in World Economics in 2008. From March 2017 to present, he has held the position of Deputy
General Manager of the Risk Management Department of China
Appointed as President Commissioner through the EGMS dated Construction Bank Corporation, in charge of Basel III implementation.
24 April 2025, and declared effective from 7 May 2025.
As a Non-Independent President Commissioner, he undertakes the
Began his career at China Construction Bank Corporation in 1998 functional duties from China Construction Bank Corporation (the
as a Staff Member in the Credit Management Department. Then Bank shareholders in the form of a legal entity).
in March 1999, he was assigned to the Credit Risk Management
Department as a Staff Member at Risk Research Division, then as Training attended in 2025, among others:
Deputy Principal Staff Member at Risk Research Division in January Risk Management Refreshment Certification Level 6 on 11-12 August
2000, and became Principal Staff Member at Risk Research and 2025 by IBI-BCC.
Early Warning Division in December 2000.
As a member of Board of Commissioners, he has adhered to all the
He joined the Risk Management Department in the Risk Measurement requirements stipulated in the Financial Services Authority Regulation
and Analysis Division as Principal Staff Member in March 2003 and No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation
as Senior Manager Assistant in November 2003, then in December IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
2005 he became Deputy Senior Manager in the Personal Credit No. 39/SEOJK.03/2016 and has obtained approval from Financial
Product Risk Management Division. Services Authority No. KEPR-33/D.03/2025 dated 7 May 2025.
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CORPORATE GOVERNANCE
Guo Meijun Mohamad Hasan
Commissioner Independent Commissioner
Chinese citizen, born in Shanxi, China in 1976. She obtained her Indonesian citizen, born in Palembang in 1944. He obtained his
Bachelor's degree in International Trade from Shanxi University of Bachelor of Laws in 1972 from Sriwijaya University, Palembang.
Finance & Economics in 1998, Master's degree in Industrial Economics
from Shanxi University of Finance & Economics in 2002, and Doctoral Appointed as Independent Commissioner since 24 June 2010 and
degree in International Trade from Graduate School of Chinese continued after the merger of Bank Windu and Bank Anda as of 30
Academy of Social Sciences in 2005. November 2016 based on the approval from the Financial Services
Authority No. SR-104/PB.12/2016.
Appointed as Commissioner through GMS on 7 June 2024, and
declared effective from 2 December 2024 until now. Began his career at Citibank Jakarta from May 1974 until April 1977.
He then worked at PT Multinational Finance Corporation (PT Multicor)
She started her career in the International Business Department of from May 1977. From the period of August 1985 until October 1991,
China Construction Bank Corporation in July 2006 as Manager, he was appointed as Executive Director, then from November 1991
Assistant Chief in the International Settlement & Trade Finance until January 2003, he was appointed as President Director. Then at PT
division of the International Business Department, responsible for Bank Multicor as Independent Commissioner from June 2003 until
the development of international settlement and trade finance. June 2008. Since October 2008 until 2009, he served as Commissioner
From 2013 to 2021, she held various strategic positions in the in several national private companies in Jakarta. And since May 2010,
International Business Department of China Construction Bank he was reappointed as an Independent Commissioner in the Company.
Corporation, namely as Deputy Chief of Overseas Business Division
from July 2013 to July 2015, as Chief of Cross Border RMB Business Trainings attended in 2025, among others:
Division from July 2015 to July 2019, and then from July 2019 to Risk Management Refreshment Certification Level 6 on 23 April
June 2021, she was appointed as Chief of Foreign Cooperation & 2025 by Peak Pratama
Cross Border Matchmaking division in the International Business
Department. As a member of Board of Commissioners, he has adhered to all the
requirements stipulated in the Financial Services Authority Regulation
Subsequently, from June 2021 to August 2023, she was appointed No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation
as Deputy Mayor of Hanyin County, Shaanxi Province, in charge of IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
investment and management of financial institutions. No. 39/SEOJK.03/2016 and has obtained approval from the Financial
Services Authority No. KEP-101/D.03/2016 dated 30 November 2016.
From September 2023 to present, she has been serving as Deputy
General Manager of International Business Department of China Special Assignment:
Construction Bank Corporation in charge of Overseas Business Chairman of Remuneration and Nomination Committee since 22
management. October 2010 until now.
Chairman of Audit Committee since 14 March 2017 until now.
As a Non-Independent Commissioner, she undertakes the functional
duties from China Construction Bank Corporation (the Bank Yudo Sutanto, Nyoo
shareholders in the form of a legal entity). Independent Commissioner
Trainings attended in 2025, among others: Indonesian citizen, born in Malang, East Java in 1954. He obtained
Risk Management Refreshment Certification Level 6 on 28 April his Bachelor of Finance in 1981 from California State University, Los
2025 by IBI-BCC Angeles, United States of America.
As a member of Board of Commissioners, she has adhered to all Appointed as Independent Commissioner since 2 November 2016
the requirements stipulated in the Financial Services Authority based on the approval from the Financial Services Authority No.
Regulation No. 33/POJK.04/2014 (formerly Capital Market Authority SR-173/PB.121/2016.
Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial
Services Authority No. 39/SEOJK.03/2016 and has obtained approval Began his career at PT Bank Antardaerah since 1982 in various
from Financial Services Authority No. KEPR-156/D.03/2024 dated important positions. In 1990, he was appointed as President Director,
28 November 2024. and in 1999 as Chairman of the Audit Board of PT Bank Antardaerah.
Since March 1999, he served as a member of Board of Commissioners.
Special Assignment:
Member of Remuneration and Nomination Committee since 6 Trainings attended in 2025, among others:
February 2025 until now. Risk Management Refreshment Certification Level 6 on 23 April
2025 by Peak Pratama
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As a member of Board of Commissioners, he has adhered to all the 3. Board of Commissioners establishes Committees under it
requirements stipulated in the Financial Services Authority Regulation to support the effectiveness of its tasks and responsibilities,
No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation consisting of at least:
IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority a. Audit Committee,
No. 39/SEOJK.03/2016 and has obtained approval from the Financial b. Risk Monitoring Committee, and
Services Authority No. KEP-63/D.03/2016 dated 27 October 2016. c. Remuneration and Nomination Committee.
4. Members of the Committees under Board of Commissioners
Special Assignment: are appointed by Board of Directors' Decree accompanied
Chairman of Risk Monitoring Committee since 21 February 2017. by confirmation by Board of Commissioners.
5. Board of Commissioners shall ensure that the established
In 2025, the number, composition, criteria, and independence of Board Committees perform their tasks effectively.
of Commissioners members have complied with the Financial Services 6. Board of Commissioners coordinates with Board of Directors
Authority regulations governing the implementation of Governance in fostering, ensuring, and supervising the Bank's compliance
Principles for Commercial Banks and Public Listed Companies. with internal and external regulations.
7. Members of Board of Commissioners are prohibited from
a. Duties and Responsibilities of Board of Commissioners granting general authority to others that may result in the
1. Board of Commissioners shall conduct supervision of the delegation of the Commissioners' duties and responsibilities.
implementation of Board of Directors' tasks and 8. Board of Commissioners may grant specific authority to 2
responsibilities, as well as provide advice to Board of Directors. (two) members of Board of Commissioners to take routine
In carrying out these tasks, several rules need to be taken and non-strategic actions. Such actions shall be reported
into account, namely: at the next Board of Commissioners meeting.
a. Board of Commissioners is prohibited from being
involved in the decision-making process of the Bank's Board of Commissioners has carried out its supervisory function
operational activities, except: over the implementation of Board of Directors' duties and
• Provision of funds to Related Parties and/or other responsibilities periodically and provided advice and
transactions involving related parties as regulated recommendations to Board of Directors.
in Bank Indonesia Regulation on Maximum Limits
for Commercial Bank Credit Provision, Board of Commissioners supervises the effectiveness of the
• Other matters stipulated in the Bank's Articles of implementation of the internal control system that supports
Association or applicable regulations. the integrity of financial information and the reliability of the
b. Board of Commissioners shall direct, monitor, and Bank’s financial statements, including ensuring that the Board
evaluate the implementation of the Bank's strategic of Directors has carried out its responsibilities in implementing
policies, including evaluating the Bank's Business Plan. internal control over financial reporting in accordance with the
c. Board of Commissioners shall review, correct, and applicable regulations. The Board of Commissioners shall
approve the Bank's Annual Report. perform its duties and responsibilities in good faith and with
due prudence. The results of the Board of Commissioners’
2. Board of Commissioners shall ensure the implementation oversight are documented in the supervision report on the
of Good Corporate Governance in all Bank business activities Bank’s business plan in accordance with the Financial Services
at all levels of the organization. In performing this function, Authority (OJK) regulation concerning the bank’s business plan.
several rules need to be taken into account, namely:
a. Board of Commissioners shall notify the Financial b. Board of Commissioners Meetings
Services Authority at least 7 (seven) working days from Board of Commissioners has already have the guidelines for
the discovery of: conducting Board of Commissioners meetings, based on the
• Violations of financial and banking regulations, Financial Services Authority Regulation No. 33/POJK.04/2014
• Circumstances or estimated circumstances that dated 8 December 2014 concerning Directors and Board of
may endanger the Bank's business continuity. Commissioners of Issuers or Public Companies, the Financial
b. Board of Commissioners shall ensure that Board of Services Authority Regulation No. 17 of 2023 concerning the
Directors has followed up on audit findings and Implementation of Governance for Commercial Banks, and Board
recommendations from the Bank's Internal Audit of Commissioners' Working Procedures Guidelines, which include
Function and Public Accountants, as well as the results provisions on the Assessment and Evaluation of Board of
of Bank Indonesia's supervision and/or supervision Commissioners' Performance.
from other authorities.
c. Board of Commissioners has the right to appoint Public Board of Commissioners meetings during 2025 has been
Accountant considering the recommendations of the conducted well, as evidenced by the documentation of the
Audit Committee. meeting proceedings that have been carried out.
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China Construction Bank Indonesia Annual Report 2025 167
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CORPORATE GOVERNANCE
Board of Commissioners' decision-making are based on the principle of consensus. The results of Board of Commissioners meetings
have been recorded in minutes of meeting and well-documented, and distributed to all members of Board of Commissioners and
relevant parties. The results of the meetings are recommendations and/or advice to Board of Directors on the Bank's business activities.
During 2025, Board of Commissioners held 7 (seven) Board of Commissioners meetings, which were attended by all members of
Board of Commissioners. Some of Board of Commissioners meetings were conducted via teleconference.
Guo Mohamad Yudo
No Date Agenda Meijun Hasan Sutanto
1. 21 Jan 2025 Confidential Matters √ √ √
2. 28 Feb 2025 Approval of “Authorization Plan” in CCB Indonesia for the Period of March 2025 to TC √ TC
February 2026
3. 21 Apr 2025 1. Approve Working Plan and Out-of-Pocket Budget of The Internal Audit Division TC √ TC
for the Year 2025;
2. Approve Risk Appetite and Risk Tolerance for the year 2025;
4. 17 Jun 2025 1. Approve of the Revised CCBI Bank Business Plan (BPP) for the year 2025 – 2027; √ √ √
2. Approve of the Adjustment to the Implementation of CCB Indonesia's
Authorization Plan for the Period of 17 June 2025 to February 2026;
3. Approve of the Amendment of Credit Policy;
4. Confidential matters
5. Any other business
Wu Guo Mohamad Yudo
No Date Agenda Jianzheng Meijun Hasan Sutanto
5. 6 Aug 2025 1. Approve Amendment to the General Policy and Guidelines TC TC √ TC
document for the Implementation of the Anti Money Laundering
(AML), Counter Financing of Terrorism (CFT) and Prevention of
Funding of Proliferation Mass Destruction Weapons;
2. Any other business: Approve of Nominations And Remuneration
Committee's Recommendation No. 012/KRN/MI/VII/2025
6. 24 Nov 2025 1. Approval Bank Business Plan for the years 2026–2028; TC TC √ TC
2. Approval the Updated Recovery Plan of CCB Indonesia;
3. Approval the Adjustment of the Authorization Plan Implementation
in CCB Indonesia for the period up to 28 February 2026;
4. Approval of the Auction Price for the Abandoned Property (Equity
Tower);
5. Confidential Agenda (proposed by the Remuneration and
Nomination Committee pursuant to Letter No. 013/KRN/MI/IX/2025
dated September 25th, 2025);
6. Any other business
7. 29 Dec 2025 1. Approve CCBI Internal Audit Unit Charter of the Year 2025; TC TC √ TC
2. Approve Amendment of General Policies and Guidelines of Risk
Management;
3. Any other business.
Remark
√ : Present at the meeting - : Absent at the meeting TC : Through teleconference
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Thus, the number of meetings held, as well as the number of meetings attended physically by all members of Board of Commissioners
have complied with the Financial Services Authority regulations governing Directors and Board of Commissioners of Issuers or Public
Companies, and the Financial Services Authority regulations governing the implementation of Governance in Commercial Banks.
c. Recommendations of Board of Commissioners
As a follow-up to the oversight of CCB Indonesia's performance during 2025, Board of Commissioners, considering the recommendations
of the Audit Committee, Remuneration and Nomination Committee, and Risk Monitoring Committee, conveyed recommendations
that should be followed up by Board of Directors.
d. Training attended by members of Board of Commissioners.
Members of Board of Commissioners have the commitment and ability to engage in continuous learning to enhance their knowledge
of banking and current developments in financial/other areas that support the performance of their duties and responsibilities.
The training attended by the Commissioners in 2025, among others are as follows:
Name Training Date Organizer/Venue
Qi Jiangong Risk Management Refreshment Certification Level 6 11 - 12 August 2025 IBI - BCC
Guo Meijun Risk Management Refreshment Certification Level 6 28 April 2025 IBI-BCC
Mohamad Hasan Risk Management Refreshment Certification 23 April 2025 Peak Pratama
Yudo Sutanto, Nyoo Risk Management Refreshment Certification 23 April 2025 Peak Pratama
e. The effectiveness and efficiency of supervision conducted by the Commissioners.
Periodically, Board of Commissioners oversees Board of Directors and the Committees under Board of Commissioners, among other
things, through meetings between Board of Commissioners and Board of Directors or between Board of Commissioners and the
Committees.
f. Meetings of Board of Commissioners with Board of Directors
Throughout 2025, Board of Commissioners convened with Board of Directors 4 (four) times.
No Date Agenda Attended by
1 28 Feb 2025 Implementation of CCB Indonesia Authorization Plan for the Period of March Guo Meijun
2025 to February 2026; Mohamad Hasan
Yudo Sutanto, Nyoo
Zhu Yong
Junianto
Agresius R. Kadiaman
2 17 Jun 2025 1. Discussion on the Revised CCB Indonesia Bank Business Plan for the Years Wu Jianzheng
2025–2027; Guo Meijun
2. Adjustment to the Implementation of CCB Indonesia's Authorization Plan Mohamad Hasan
for the Period of June 17th 2025 to February 2026; Yudo Sutanto, Nyoo
3. Any other business Jiang Yongdong
Zhu Yong
Junianto
Agresius R. Kadiaman
3 24 Nov 2025 1. Discussion on the Bank Business Plan (BBP) for the years 2026–2028; Wu Jianzheng
2. Discussion on the Adjustment of the Authorization Plan Implementation in Guo Meijun
CCB Indonesia for the Period up to February 28th, 2026; Mohamad Hasan
3. Any other business Yudo Sutanto, Nyoo
Jiang Yongdong
Zhu Yong
Junianto
Agresius R. Kadiaman
4 29 Dec 2025 1. Review and Evaluation of the implementation of the Anti–Money Wu Jianzheng
Laundering, Counter–Terrorism Financing, and Counter–Proliferation Guo Meijun
Financing Program (AML, CTF, and CPF Program); Mohamad Hasan
2. Any other business Yudo Sutanto, Nyoo
Jiang Yongdong
Zhu Yong
Junianto
Agresius R. Kadiaman
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CORPORATE GOVERNANCE
The monitoring conducted by Board of Commissioners over 9. Monitoring the implementation of Good Corporate
Board of Directors and the Committees under Board of Governance including but not limited to monitoring
Commissioners during 2025 has been effective and efficient. Governance Structure, Governance Process, Governance
Outcome; Self-assessment of Good Corporate Governance
g. Mechanisms of supervision by the Commissioners implementation; Provision of funds to related parties and
over the Directors and Committees under the significant fund provision; Implementation of Compliance
Commissioners. Functions; and the implementation of Anti-Money Laundering
Board of Commissioners consistently supports efforts to enhance Programs, Terrorism Financing Prevention, and Prevention
governance implementation at CCB Indonesia. Primary attention of Proliferation Financing of Weapons of Mass Destruction.
is given to improving the three aspects of governance: 10. Actively monitoring the Compliance Function, by evaluating
Governance Structure, Governance Process, and Governance the implementation of the Bank's Compliance Function
Outcome, followed by addressing the findings of the Financial through Quarterly Reports on the Implementation of Duties
Services Authority (OJK), achieving targets as per the business by Directors responsible for the Compliance Function.
plan while considering risk management, internal supervision, Subsequently, Board of Commissioners provides suggestions
and compliance. Through its committees, Board of Commissioners for improving the quality of the Bank's Compliance Function
has provided recommendations and input on various aspects implementation.
of the Company's business and supporting functions.
The integrity, competence, and financial reputation of all members
The mechanisms and focus of supervision conducted in 2025 of Board of Commissioners are considered adequate. Regarding
include: risk management certification requirements, all members of Board
1. Analyzing, providing input, and jointly approving the Bank's of Commissioners have fulfilled them. Members of the Bank's Board
Business Plan (RBB). Board of Commissioners also monitors, of Commissioners have clearly disclosed their share ownership,
analyzes, and provides guidance/input for the Company's financial relationships and those of their families, as well as
future strategic plans. remuneration and other benefits received, and have never violated
2. Overseeing the implementation of the Bank's Business Plan, any applicable provisions/regulations.
and regularly reporting the results to the Financial Services
Authority. Members of Board of Commissioners do not exploit the Bank for
3. Reviewing the financial performance of CCB Indonesia personal, family, and/or other parties' interests that may harm or
through the Audit Committee and Risk Monitoring reduce the Bank's profit.
Committee.
4. Assessing risk management through discussions on risk Independent Commissioners do not have financial, managerial,
profiles covering credit risk; market risk; liquidity risk; ownership, or family relationships with other members of Board of
operational risk; legal risk; reputational risk; strategic risk; Commissioners, Board of Directors, and/or Controlling Shareholders,
and compliance risk. or relationships with CCB Indonesia, which could affect their ability
5. Reviewing and discussing the annual work plan of External to act independently.
and Internal Audits, competence enhancement, and findings
during the year. Board of Commissioners also monitors Board of Commissioners has carried out its duties and responsibilities
improvements in the findings of external audit inspections, in decision-making independently. All members of Board of
including those of the Financial Services Authority and Commissioners do not have family relationships up to the second
Public Accounting Firm. degree with fellow members of Board of Commissioners and/or
6. Proposing the appointment of a Public Accounting Firm Board of Directors. The replacement and/or appointment of each
to audit the Company's financial statements, at least for candidate member of Board of Commissioners and Directors have
the audit of the annual historical financial information. taken into account the recommendations of the Remuneration
7. Through the Remuneration and Nomination Committee, and Nomination Committee.
Board of Commissioners monitors HR strategies and policies,
including education and training programs and their Board of Commissioners understands its obligation to report to
implementation. The Remuneration and Nomination the Financial Services Authority in the event of violations that could
Committee provides recommendations to Board of endanger the Bank's operations.
Commissioners on HR policy proposals.
8. Receiving reports from the three committees at Board of However, in 2025, there were no:
Commissioners level, which are then discussed in Board of • Violations of financial and banking regulations; and circumstances
Commissioners meetings. Inputs and recommendations or estimated circumstances that could endanger the Bank's continuity,
deemed necessary will be conveyed by Board of • Reporting on Violations of financial and banking regulations;
Commissioners to Board of Directors. and circumstances or estimated circumstances that could
endanger the Bank's continuity.
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CORPORATE GOVERNANCE
Board of Commissioners is not involved in the operational decision- the Establishment and Guidelines for the Operation of the Audit
making of the Bank, except in providing funds to related parties. Committee, and Financial Services Authority Regulation No. 34/
Board of Commissioners also plays a role in directing the preparation POJK.04/2014 dated 8 December 2014 concerning the Nomination
of the Bank's Business Plan, overseeing the implementation of the and Remuneration Committee of Issuers or Public Companies, CCB
Bank's Business Plan, as well as monitoring and evaluating the Indonesia has established supporting committees for Board of
implementation of the bank's strategic policies. Commissioners, namely the Audit Committee, Risk Monitoring
Committee, and Remuneration and Nomination Committee. These
The Company’s policy on the evaluation of Board of committees are responsible to Board of Commissioners in assisting
Commissioners' performance and its implementation: the implementation of their duties and responsibilities, in accordance
with the Working Guidelines prepared for each Committee.
• Procedure for assessing the performance of Board of
Commissioners: The composition of committee members is in line with the size
1. The performance of Board of Commissioners will be evaluated and complexity of CCB Indonesia's business. The performance of
based on specific criteria recommended by the Remuneration the committees assisting Board of Commissioners has been running
and Nomination Committee. as expected.
2. The results of the assessment of Board of Commissioners'
performance are disclosed in the Annual Report and Board of Commissioners has 3 (three) committees to assist them
presented at the Annual General Meeting of Shareholders. in carrying out their duties and responsibilities, namely:
3. Board of Commissioners assessed that the performance of 1. Audit Committee
the Committees that support the implementation of the 2. Risk Monitoring Committee
duties of Board of Commissioners has been in accordance 3. Remuneration and Nomination Committee
with their roles, responsibilities, and authorities well during
2025. In 2025, committee meetings were held regularly and implement
4. The number of members of the CCB Indonesia Board of quite effectively as needed by CCB Indonesia :
Commissioners in 2024 is in accordance with the provisions 1. Audit Committee held 20 (twenty) meetings, all of which were
of POJK No. 17 of 2023, POJK No.33/POJK.04/2014, concerning attended by more than 51% (fifty-one percent) of the total
Board of Directors and Board of Commissioners of Issuers members of the Audit Committee, including Independent
or Public Companies, as well as CCB Indonesia's General Commissioners and Independent Parties.
Policies and Guidelines set out in Board of Commissioners' 2. Risk Monitoring Committee held 11 (eleven) meetings, all of
Code of Conduct which were attended by more than 51% (fifty-one percent) of
the total members of the Risk Monitoring Committee, including
• Criteria used Independent Commissioners and Independent Parties.
1. Achievement of Board of Commissioners' meeting implementation, 3. Remuneration and Nomination Committee held 11 (eleven)
2. Attendance of Board of Commissioners members, meetings, all of which were attended by more than 51% (fifty-
3. Administrative order, one percent) of the total members of the Remuneration and
4. Integrity and transparency of Board of Commissioners members, Nomination Committee, including an Independent Commissioner
5. Participation and contribution in the Bank's supervisory function. and an Executive Officer responsible for human resources or
employee representatives.
• Assessor
Board of Commissioners conducts a self-assessment of Board The decisions of the Committee meetings are made based on
of Commissioners' performance during 2025. consensus and/or majority vote. The outcomes of the Committee
meetings have been recorded in meeting minutes and well-
Subsequently, Board of Commissioners and Board of Directors will documented. The results of the Committee meetings are always
be held accountable for their performance achievements in 2025, sought to be considered and recommended to Board of
including the implementation of the duties and responsibilities of Commissioners for decision-making.
Board of Commissioners and Board of Directors at the Annual
General Meeting of Shareholders to be held in 2025. Audit Committee
SUPPORTING COMMITTEES OF BOARD OF The Audit Committee is chaired by an Independent Commissioner,
and all members of the Committee are Independent Parties.
COMMISSIONERS
Pursuant to the Financial Services Authority Regulation No. 17 of Structure and membership of the Audit Committee
2023 and Financial Services Authority Circular Letter No. 13/ • As per the latest changes in the membership of the Audit
SEOJK.03/2017 dated 17 March 2017 concerning the Implementation Committee, as stipulated in Board of Directors Decree No. 005/
of Governance for Commercial Banks, Financial Services Authority SK-DIR/KP-JKT/I/2025 tanggal 22 January 2025, the composition
Regulation No. 55/POJK.04/2015 dated 23 December 2015 concerning of the Audit Committee until 31 December 2025 as follows:
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China Construction Bank Indonesia Annual Report 2025 171
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CORPORATE GOVERNANCE
Chairman: Obtained Qualified Internal Auditor (QIA) in 2000, Certified Risk
Mohamad Hasan (Independent Commissioner) Management Professional (CRMP) in 2010, Certification in Risk
Management Assurance (CRMA) in 2013, Chartered Accountant
Members: (CA) in 2014, Certification in Audit Committee Practices (CACP) in
1. Mohamad Hassan (Independent Party) 2016, Certified Professional Management Accountant (CPMA) in
2. Oen Indra Widjaja (Independent Party) 2018 Qualified Government Internal Auditor (QGIA) in 2020, Qualified
Healthcare Internal Auditor (QHIA) in 2021, and Indonesia Internal
Expertise Auditor Practitioner (IIAP) in 2022.
Mohamad Hasan Oen Indra Widjaja
Chairman of the Audit Committee/Independent Commissioner Audit Committee Member/Independent Party
Indonesian citizen born in Palembang in 1944. Indonesian citizen, born in Semarang in 1968.
Serving as Chairman of the Audit Committee since 14 March 2017. Serves as a member to the Audit Committee since 22 January 2025.
Obtained a Bachelor of Law degree in 1972 from Sriwijaya University, Obtained his Bachelor of Economics degree in 1991 from the Faculty
Palembang. of Economics, Trisakti University, Jakarta. In 2013, he participated
in the Executive Development Program at INSEAD, Singapore.
Appointed as Independent Commissioner on 24 June 2010, and
continued to serve following the merger between Bank Windu and Obtained professional certifications such as Certified Internal Auditor
Bank Anda on 30 November 2016, as per the approval from the (CIA), Qualified Internal Auditor (QIA), Qualified Healthcare Internal
Financial Services Authority No. SR-104/PB.12/2016. Auditor (QHIA), Qualified Government Internal Auditor (QGIA),
Certified Risk Management Professional (CRMP), Certified Risk
Started his career at Citibank Jakarta from May 1974 to April 1977. Governance Professional (CRGP), Certified Fraud Examiner (CFE),
Then pursued a career at PT Multinational Finance Corporation (PT Certified Mitigation in Procurement (CMiP), Competency Assessor,
Multicor) starting May 1977. From August 1985 to October 1991, and Supervisory Instructor.
served as Executive Director, then from November 1991 to January
2003 as President Director. Later, at PT Bank Multicor, served as an Started his career in banking in 1991 at Bank Central Asia as an
Independent Commissioner from June 2003 to June 2008. From Auditor. Then he continued his career in banks such as: Bank Jaya,
October 2008 to 2009, served as a Commissioner in several national Bank Internasional Indonesia, Bank Lippo, Bank CIMB Niaga, Rabobank,
private companies in Jakarta. And since May 2010, reappointed as Bank Permata, and Bank ICBC. During his career in banking, he had
an Independent Commissioner in the Company. been the Chief Audit Executive at several banks.
Mohamad Hassan Had experience as a senior consultant at PWC (international public
Audit Committee Member/Independent Party accounting firm) in Indonesia, Vietnam, Cambodia, and Laos, in the
fields of governance, risk management, internal audit, and core
Indonesian citizen, born in Jakarta in 1960. system implementation projects in the banking and capital market
sectors.
He has served as a Member of the Audit Committee since 4 May
2021. The Chairman of the Audit Committee is committed to ensuring
the smooth operation of the Audit Committee and ensuring that
He earned his Diploma IV Accounting STAN 1991 and Master of the supervision and evaluation of the bank's accounting practices,
Accountancy & Financial Information Systems (MAFIS) with a internal controls, and financial reporting continue in accordance
concentration in internal audit from Cleveland State University, with the Audit Committee Work Plan for 2025.
Ohio, United States in 1993.
Independence
He started his career as an Auditor at the Financial and Development All members of the Audit Committee are not members of Board
Supervisory Agency (BPKP), Jakarta (1983 - 1987). Starting in 2008 of Directors of CCB Indonesia or any other bank.
until now also as Audit Committee in several companies. Since July
2022 has been an Independent Commissioner at PT Inti Bangun There are Audit Committee members from independent parties
Sejahtera, Tbk. In Apr 2018 - May 2022 became the Academic who hold concurrent positions as Independent Party members of
Director at YPIA Internal Audit Development Center and since June other committees in the same bank, other banks, and/or other
2022 became the Chief Risk Management & Quality Assurance companies, namely :
Executive at YPIA.
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CORPORATE GOVERNANCE
Oen Indra Widjaja financial accounting standards as well as the Financial Services Authority
Serving as a member of Audit Committee and Risk Monitoring (OJK) regulations related to the recording and reporting of financial
Committee at the same Bank. transactions. In carrying out these duties, the Audit Committee also
coordinates with the internal audit function and external auditors to
These concurrent positions have taken into account competence, obtain adequate assurance regarding the effectiveness of internal
independence criteria, confidentiality, code of ethics, and the controls and the reliability of the Bank’s financial reporting process.
execution of duties and responsibilities. The results of such monitoring and evaluation serve as the basis for
the Audit Committee to provide recommendations to the Board of
All independent parties who are members of the Audit Committee Commissioners to ensure the integrity, reliability, and transparency of
do not have financial, managerial, share ownership, and/or family the financial reporting process within the Bank.
relationships with Board of Commissioners, Board of Directors, and/
or Controlling Shareholders of the Bank. Training and/or Competency Improvement of Audit
Committee
Duties and responsibilities Training and/or Competency
Audit Committee is tasked with aiding Board of Commissioners in Name Position Improvement
enhancing the efficiency of fulfilling its duties and obligations, including: Mohamad Hasan Chairman Can be viewed on the Board of
1. Overseeing and assessing the planning and execution of internal Commissioners Profile page 244
audits, as well as supervising the tracking of internal audit discoveries Mohamad Hassan Member -
to guarantee the appropriateness and efficacy of operational Oen Indra Widjaja Member Risk Management Level 4 Training on
internal controls, encompassing those related to financial reporting. 17–18 July 2025 by Raharja Duta
2. Monitoring and conducting evaluation, at least, on: Solusindo
▪ The performance of the Internal Audit Unit.
▪ The adequacy of the audit conducted by public accounting Term of Office of the Member of Audit Committee
firms in accordance with audit standards. Audit Committee is appointed and directly accountable to Board
▪ The conformity of financial statements with financial of Commissioners.
accounting standards.
▪ Follow-up actions by Board of Directors on the findings of The term of office for Audit Committee members may not exceed
the Internal Audit Division, public accountants, and supervisory the term of office for Board of Commissioners and they may only
findings of the Financial Services Authority in order to provide be re-elected for 1 (one) subsequent term.
recommendations to Board of Commissioners.
3. Providing recommendations regarding the appointment of public The membership, composition, and independence of the Audit
accountants and public accounting firms to Board of Commissioners Committee members mentioned above have complied with the
for recommendation to the General Meeting of Shareholders. Financial Services Authority regulations. The membership consists
4. Reviewing the financial information to be published by the of one Independent Commissioner as the Chairman of the Committee
Bank to the public and/or regulatory authorities, including and 2 (two) Independent Parties with expertise in finance or
financial statements, projected financial statements, and other accounting and in law or banking, as members.
reports related to the Bank's financial information.
5. Reviewing complaints related to the Bank's accounting processes Mechanism of Supervision of the Audit Committee over
and financial reporting. the Company.
6. Reviewing the Bank's compliance with laws and regulations In order to be able to provide recommendations to Board of
related to its activities. Commissioners, the Audit Committee monitors and evaluates the
7. Providing independent opinions in the event of differences of planning and implementation of audits as well as the follow-up
opinion between management and public accountants regarding on audit results to assess the adequacy of internal controls, including
the services provided. the adequacy of financial reporting processes.
8. Providing recommendations to Board of Commissioners
regarding the appointment of Public Accountants based on The monitoring mechanism entails reviewing reports from the
independence, engagement scope, and fees. Internal Audit Division, Public Accounting Firms, and the Financial
9. Reviewing the implementation of examinations by internal Services Authority's Supervision Results during Audit Committee
auditors and supervising the implementation of follow-up meetings. If needed, relevant divisions or units could also be invited
actions by Board of Directors on internal auditor findings. to these committee meetings as information sources to directly
10. Reviewing and providing advice to Board of Commissioners gather facts.
regarding potential conflicts of interest in the Bank.
11. Maintaining the confidentiality of documents, data, and The supervision is conducted through monitoring and evaluation of:
information obtained by the Bank in carrying out its role. - The performance of the Internal Audit Division
- The provision of services by Public Accounting Firms, including
In addition, the Audit Committee reviews the compliance of the the adequacy of audit implementation by Public Accounting
preparation and presentation of financial statements with the applicable Firms in accordance with applicable audit standards
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- The compliance of financial statements with applicable accounting standards
- The implementation of follow-up actions by Board of Directors on findings from the Internal Audit Division, public accountants, and
the Financial Services Authority's supervision results.
- The annual audit plan by the Internal Audit Division for the year 2025.
The Intensity of Reporting from the Audit Committee to Board of Commissioners
Audit Committee periodically presents reports on its duties to Board of Commissioners through meetings between the Audit Committee
and Board of Commissioners. Subsequently, the Audit Committee provides recommendations to Board of Commissioners.
Audit Committee Meetings
During the year 2025, Audit Committee held a total of 20 (twenty) meetings and provided proposals to Board of Commissioners. The
meetings conducted were as follows:
Mohamad Mohamad Oen Indra
No Date Meeting Agenda Hasan Hassan Widjaja
1 16 Jan 2025 Results of the progress audit by the Public Accounting Firm (EY) on the financial √ √ -
statements of China Construction Bank (CCB) as of 31 December 2024
2 21 Jan 2025 Internal Audit Report for Q4 2024; √ √ -
Progress in preparing the internal audit strategic plan for 2025-2026
3 30 Jan 2025 Publication of Financial Statements for Q4 2024 reported by Accounting Division to the OJK √ √ √
4 4 Feb 2025 Closing Meeting Audit of CCBI's Financial Statements for 2024 by KAP EY √ √ √
5 11 Mar 2025 1. Audit results for January – February 2025 (key audit findings) √ √ √
2. SKAI final review report on the budgeting system of Bank CCB Indonesia
3. Update on SKAI's 2025 – 2027 strategic plan
4. Update on improvements to SKAI's 2025 RKAT Audit Charter
6 22 Apr 2025 Discussion on the performance evaluation of KAP EY in the audit of CCBI's Financial √ √ √
Statements for the 2024 fiscal year
7 24 Apr 2025 Audit Committee Evaluation of the Implementation of Financial Statement Audit Services for PT Bank - √ √
China Construction Bank Indonesia Tbk. for the 2024 Fiscal Year by KAP Purwantono, Sungkoro & Surja
8 22 May 2025 Discussion on the key issues identified by SKAI during the first quarter of 2025 √ √ √
9 26 Jun 2025 Discussion on Legal Issues of CCB Indonesia Bank √ √ √
10 16 Jul 2025 1. Discuss key issues identified by the Internal Audit Division during the second quarter of 2025; √ √ √
2. Update the Audit Committee's assignment to the Internal Audit Division regarding
improvements to the Internal Audit Division Work Plan & Internal Audit Division
Strategic Plan 2025–2027.
11 29 Jul 2025 Published Financial Report for Q2 2025 reported by the Accounting Division to the OJK √ √ √
12 29 Jul 2025 Update on the Audit Committee's assignment to the Internal Audit Division regarding √ √ √
improvements to the Internal Audit Division Work Plan & Internal Audit Division Strategic
Plan 2025–2027
13 28 Aug 2025 1. Presentation of Audit Findings by the Internal Audit Division through August 2025 √ √ √
Specifically for findings in Region 3, please provide a detailed explanation of debtors in
tabular form (Facilities, Term, Collectibility, etc.);
2. Discussion of Internal Control Mechanisms for Fund Management by the Human Capital Division;
3. Presentation by the Internal Audit Division to the Audit Committee regarding the
Chronology of Violations of LLL (a written memo should be prepared).
14 18 Sep 2025 NGS Project Updates √ √ √
15 25 Sep 2025 Kick-off Meeting of KAP EY with the Audit Committee of PT Bank CCB Indonesia, Tbk. √ √ √
16 16 Oct 2025 1. Performance Realization of the Internal Audit Division during the third quarter of 2025; √ √ √
2. Progress of the Internal Audit Division's Work Plan for 2026.
17 23 Oct 2025 Published Financial Report for Q3 2025 reported by the Accounting Division to the OJK.
18 4 Nov 2025 1. Progress in Preparing the 2026 Internal Audit Division Work Plan; √ √ √
2. Progress in Completing the Audit of OJK Findings – PT Kinxiang New Energy
Technologies Indonesia
19 27 Nov 2025 1. Internal Control on Credit Disbursement; √ √ √
2. Post-Loan Monitoring;
3. Monitoring of the Legal Lending Limit (LLL) by the Credit Operations Division.
20 11 Dec 2025 1. Review and Approval of the Work Plan and Annual Budget of the Internal Audit Unit for 2026; √ √ √
2. Others
Remark :
√ : Present at the meeting, - : Absent at the meeting, TC : Through teleconference
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174 China Construction Bank Indonesia Annual Report 2025
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Audit Committee Recommendations
No Date Memo Number Subject
1 8 May 2025 002/MI/KA/V/2025 Results of the Audit Committee's Evaluation of the Implementation of Financial Statement Audit
Services for PT Bank China Construction Bank Indonesia Tbk. for the Year Ended 31 December
2024 by KAP Purwantono, Sungkoro & Surja
2 9 May 2025 003/MI/KA/V/2025 Appointment of Public Accounting Firm to audit the Financial Statements of PT Bank China
Construction Bank Indonesia, Tbk. for the Year Ending 31 December 2025.
3 12 Aug 2025 005/MI/KA/VIII/2025 Audit Committee Recommendations to Improve Corporate Governance Implementation
By the end of 2025, the Audit Committee's performance has been Risk Monitoring Committee
judged as satisfactory. The Audit Committee has fulfilled its duties
and responsibilities, executed work programs, and provided Risk Monitoring Committee is chaired by an Independent
recommendations to Board of Commissioners in accordance with Commissioner, and all members of the Committee are Independent
applicable regulations. Parties.
There are no obstacles or restrictions experienced by the CCB Structure and Membership
Indonesia Audit Committee in exercising its authority as referred In accordance with the latest changes in the membership of
to in article 11 POJK 55/POJK.04/2015. the Risk Monitoring Committee as stipulated in Board of
Directors Decree No. 006/SK-DIR/KP-JKT/I/2025 dated 22
Audit Committee has been involved in various stages of the audit January 2025, the composition of the Risk Monitoring Committee
of the Company's financial statements by the Public Accountant is as follows:
Firm (KAP), namely:
Chairman:
• The Audit Committee provided recommendations for the Yudo Sutanto, Nyoo (Independent Commissioner)
appointment of Public Accountants and the Public Accountant
Firm to the General Meeting of Shareholders through Board of Members:
Commissioners. The recommendations were communicated 1. Mulyadi (Independent Party)
through Internal Memo No. 003/MI/KA/V/2025 dated 9 May 2. Oen Indra Widjaja (Independent Party)
2025.
• The Audit Committee evaluated the Implementation of Audit Expertise
Services for the Company's historical financial information for
the fiscal year 2024 by the Public Accountant Firm (KAP) Yudo Sutanto, Nyoo
Purwantono, Sungkoro, Surja. The evaluation results have been Chairman of Risk Monitoring Committee/Independent Commissioner
reported to OJK through the OJK Reporting system (APOLO)
on 16 June 2025. Indonesian citizen, born in Malang in 1954.
• CCB Indonesia's Audit Committee has performed the actions
as referred to in article 10 of POJK 55/POJK.04/2015 regarding He serves as Chairman of the Risk Monitoring Committee since 21
the Establishment and Implementation Guidelines for the Audit February 2017.
Committee (POJK 55/2015) and the 2024 Annual Report (AR),
in connection with the preparation and issuance of the Annual He earned his Bachelor of Finance degree in 1981 at California State
Financial Report (FR) as of 31 December 2025. University, Los Angeles, United States.
• There were no other actions taken by the CCB Indonesia Audit
Committee in connection with the preparation and issuance Serving as Independent Commissioner since 2 November 2016 in
of the 2025 FR and 2025 AR. accordance with the approval of the Financial Services Authority
No. SR-173/PB.121/2016.
CCB Indonesia Audit Committee is able to carry out its duties
independently without any intervention from any party. Started his career at PT Bank Antardaerah since 1982 in various
important positions. In 1986 was appointed as President Director,
Work Programs and Their Realization and in 1999 as Chairman of the Audit Board of PT Bank Antardaerah,
Audit Committee has developed a Work Plan and Activity Schedule and from March 1999 - November 2016 served as a member of
for the year 2025. The planned work and activities were implemented Board of Commissioners of PT Bank Antardaerah.
in 2025.
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Mulyadi Independence
Member of Risk Monitoring Committee/Independent Party All members of Risk Monitoring Committee are not members of
Board of Directors of CCB Indonesia or other Banks.
Indonesian citizen, born in Wonogiri in 1947. Served as a Member
of the Risk Monitoring Committee of China Construction Bank There are members of Risk Monitoring Committee from independent
Indonesia since 7 March 2024 until now. Obtained a Master of parties who have concurrent positions as Independent Party
Science in Management and Administrative Science from the members of other Committees at the same Bank, namely:
University of Texas at Dallas, USA in 1983. Previously earned a
Bachelor of Economics, Department of Accounting, Faculty of Oen Indra Widjaja
Economics, Gadjah Mada University in 1971. Serving as a member of Audit Committee and Risk Monitoring
Committee at the same Bank.
He has been working as a lecturer of Master of Hospital Management
at Gadjah Mada University since 1995 until now. In addition, he is The concurrent positions have taken into account competence,
a Partner at the Public Accounting Firm S. Mannan, Ardiansyah and independence criteria, confidentiality, code of ethics and
Partners, since 2000 until July 2024. He is also a member of the implementation of duties and responsibilities.
Audit Committee in several other companies.
Independent parties who are members of the Risk Monitoring
He obtained his Certified Public Accountant (CPA) in 2010, Qualified Committee do not have financial, management, share ownership
Internal Auditor (QIA) in 2008 and Certification of Audit Committee and/or family relationships with Board of Commissioners, Board of
Professional (CACP) in 2017. Directors and/or Controlling Shareholders of the Bank.
Oen Indra Widjaja Duties and responsibilities
Member of Risk Monitoring Committee/Independent Party The duties and responsibilities of Risk Monitoring Committee are
to assist Board of Commissioners in order to support the effectiveness
Indonesian citizen, born in Semarang in 1968. of the implementation of its duties and responsibilities.
Serves as a member to the Audit Committee since 22 January 2025 In order to provide recommendations to Board of Commissioners,
the Risk Monitoring Committee:
Obtained his Bachelor of Economics degree in 1991 from the Faculty 1. Provide recommendations to Board of Commissioners by
of Economics, Trisakti University, Jakarta. In 2013, he participated evaluating the suitability of risk management policies and the
in the Executive Development Program at INSEAD, Singapore. implementation of these policies.
2. Monitoring and evaluating the implementation of the duties
Obtained professional certifications such as Certified Internal Auditor of the Risk Management Committee and the Risk Management
(CIA), Qualified Internal Auditor (QIA), Qualified Healthcare Internal Division.
Auditor (QHIA), Qualified Government Internal Auditor (QGIA),
Certified Risk Management Professional (CRMP), Certified Risk Term of office of the Risk Monitoring Committee
Governance Professional (CRGP), Certified Fraud Examiner (CFE), Risk Monitoring Committee is appointed and directly responsible
Certified Mitigation in Procurement (CMiP), Competency Assessor, to Board of Commissioners.
and Supervisory Instructor.
Term of office of members of Risk Monitoring Committee is adjusted
Started his career in banking in 1991 at Bank Central Asia as an to the term of office of members of Board of Commissioners and
Auditor. Then he continued his career in banks such as: Bank Jaya, can be reappointed for the next term.
Bank Internasional Indonesia, Bank Lippo, Bank CIMB Niaga, Rabobank,
Bank Permata, and Bank ICBC. During his career in banking, he had Supervisory mechanism of the Risk Monitoring
been the Chief Audit Executive at several banks. Committee towards the Company.
Supervisory mechanism by evaluating the conformity between
Had experience as a senior consultant at PWC (international public risk management policy and policy implementation through the
accounting firm) in Indonesia, Vietnam, Cambodia, and Laos, in the Risk Profile Report prepared by the Risk Management Division as
fields of governance, risk management, internal audit, and core well as monitoring and evaluating the implementation of the duties
system implementation projects in the banking and capital market of the Risk Management Committee. The evaluation results are
sectors. discussed in the Risk Monitoring Committee meetings, and if
necessary, the Committee invites the relevant Division or Work Unit
as a resource person to obtain facts/information directly.
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Intensity of the Reporting of Risk Monitoring Committee to Board of Commissioners during 2025
Risk Monitoring Committee submits a report on the implementation of its duties to Board of Commissioners through a meeting between
the Risk Monitoring Committee and Board of Commissioners. Furthermore, the Risk Monitoring Committee provides recommendations
to Board of Commissioners.
Risk Monitoring Committee Meeting
During 2025, the Risk Monitoring Committee held 12 (twelve) meetings, and provided proposals to Board of Commissioners. The meetings
that have been held are as follows:
Yudo Oen Indra
No Date Meeting Agenda Sutanto Widjaja Mulyadi
1 30 Jan 2025 Summary of Risk Profile by Position for the Q4 of 2024 √ √ √
2 18 Feb 2025 1. Presentation of the Second Semester Compliance Report for 2024 TC √ √
2. Explanation of the dissemination of information regarding the issuance of
the latest regulations;
3 6 Mar 2025 Response to the Consumer Protection Update Report and Status of Consumer Complaint TC √ √
Handling by the Customer Complaint Service and Resolution Unit (UP3N) for Q4 2024
4 29 Apr 2025 Explanation of risk management implementation in the Treasury Division - √ √
5 20 Mei 2025 Evaluate the risk profile of the Corporate Banking Division and China Desk Division √ √ √
6 26 Jun 2025 Evaluate the risk profile of the Liabilities and Branch Network Division √ √ √
7 24 Jul 2025 Reviewing the bank-wide risk profile for the second quarter of 2025 to be submitted - √ √
to the OJK
8 28 Aug 205 1. Review of Non-Performing Loan (NPL) Portfolio and Resolution Strategy √ √ √
2. Management and Sale of Foreclosed Assets (Assets taken over/AYDA)
3. Monitoring of Market Risk and Liquidity Risk related to Non-Performing
Assets Compliance and Legal Risk Aspects
9 18 Sep 2025 1. Risk Highlight Report for July – August 2025; √ √ √
2. Early warning of potentially exceeding limits;
3. Implementation of Country Risk and Transfer Risk Management; Conducting
Evaluations and Testing (Stress Testing)
10 30 Oct 2025 1. Review the Bank's Risk Profile Report for the Third Quarter of 2025; √ √ √
Review the results of the Risk Management Division's monitoring of the
implementation of the risk management strategy up to September 2025.
11 20 Nov 2025 Evaluation of Compliance with Legal Aspects Prior to Loan Disbursement & √ √ √
Improvement of Legal Risk Mitigation.
12 23 Dec 2025 1. Presentation by the Customer Complaint Handling (UP3N) Unit on the implementation √ √ √
of consumer protection and customer complaint handling mechanisms;
2. Report and evaluation of customer complaints, including trends, resolution
status, compliance with OJK regulations, and follow-up actions;
Supervision and guidance from KPR on policies and resources of the
Customer Complaints Unit.
Information :
√ : Present at the meeting, - : Absent at the meeting, TC : teleconference
Risk Monitoring Committee Recommendations
No Date Memo Number Subject
1 6 Feb 2025 001/MI/KPR/II/2025 Recommendations of the Risk Monitoring Committee on the results of the Risk Monitoring
Committee (KPR) meeting with the Risk Management Division on 30 January 2025.
2 11 Mar 2025 002/MI/KPR/III/2025 Results of the Risk Monitoring Committee's Review of the Implementation Report of the
Compliance Director of PT Bank CCB Indonesia Tbk. for the Second Semester of 2024.
3 26 Aug 2025 003/MI/KPR/VIII/2025 Review Results of the Risk Monitoring Committee of the Report on the Performance of the
Compliance Director of CCB Indonesia Tbk. for the First Half of 2025
4 28 Aug 2025 004/MI/KPR/VIII/2025 Review Results of the Risk Monitoring Committee on the Risk Management Implementation
Report for the Second Quarter of 2025 of PT Bank CCB Indonesia, Tbk.
5 11 Dec 2025 005/MI/KPR/XII/2025 Review Results of the Risk Monitoring Committee on the Report on the Implementation of the
Duties of the Compliance Director of PT Bank CCB Indonesia Tbk. for the Third Quarter of 2025
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Until the end of 2025, the Risk Monitoring Committee carried out Guo Meijun
its duties and responsibilities and provided recommendations to Member of the Remuneration and Nomination Committee/
Board of Commissioners. Commissioner
Work program and its realization Chinese citizen, born in Shanxi, China in 1976. She obtained her
The Risk Monitoring Committee has prepared a Work Plan and Bachelor's degree in International Trade from Shanxi University of
Activity Schedule for the year 2025. Finance & Economics in 1998, Master's degree in Industrial Economics
The planned work and activities were realized in 2025. from Shanxi University of Finance & Economics in 2002, and Doctoral
degree in International Trade from Graduate School of Chinese
Remuneration and Nomination Committee Academy of Social Sciences in 2005.
The Remuneration and Nomination Committee is chaired by an Appointed as Commissioner through GMS on 7 June 2024, and
Independent Commissioner, with members consisting of one declared effective from 2 December 2024 until now.
Commissioner and one Executive Officer overseeing human
resources. She started her career in the International Business Department of
China Construction Bank Corporation in July 2006 as Manager,
Structure and membership Assistant Chief in the International Settlement & Trade Finance division
According to the latest changes in the membership of the of the International Business Department, responsible for the
Remuneration and Nomination Committee as stipulated in Board development of international settlement and trade finance. From
of Directors Decree No. 011/SK-DIR/KP-JKT/II/2025 dated 6 Februari 2013 to 2021, she held various strategic positions in the International
2025, the composition of the Remuneration and Nomination Business Department of China Construction Bank Corporation, namely
Committee as of is as follows: as Deputy Chief of Overseas Business Division from July 2013 to July
2015, as Chief of Cross Border RMB Business Division from July 2015
Chairman: to July 2019, and then from July 2019 to June 2021, she was appointed
Mohamad Hasan (Independent Commissioner) as Chief of Foreign Cooperation & Cross Border Matchmaking division
in the International Business Department.
Members:
1. Guo Meijun (Commissioner) Subsequently, from June 2021 to August 2023, she was appointed
2. Irwan Bonto (Head of Human Capital Division) as Deputy Mayor of Hanyin County, Shaanxi Province, in charge of
investment and management of financial institutions.
Expertise
From September 2023 to present, she has been serving as Deputy
Mohamad Hasan General Manager of International Business Department of China
Chairman of Remuneration and Nomination/Komisaris Independen Construction Bank Corporation in charge of Overseas Business
management.
Indonesian citizen, born in Palembang in 1944.
As a Non-Independent Commissioner, she undertakes the functional
Serving as the Chairman of the Remuneration and Nomination duties from China Construction Bank Corporation (the Bank
Committee since 22 October 2010. shareholders in the form of a legal entity).
Obtained a Bachelor of Law degree in 1972 from Sriwijaya University, As a member of Board of Commissioners, she has adhered to all
Palembang. the requirements stipulated in the Financial Services Authority
Regulation No. 33/POJK.04/2014 (formerly Capital Market Authority
Serving as Independent Commissioner since 24 June 2010, until Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial
now. He began his career at Citibank Jakarta from May 1974 to April Services Authority No. 39/SEOJK.03/2016 and has obtained approval
1977. Then he worked at PT Multinational Finance Corporation (PT from Financial Services Authority No. KEPR-156/D.03/2024 dated
Multicor) from May 1977. From August 1985 to October 1991, he 28 November 2024.
served as Executive Director, then from November 1991 to January
2003, he served as President Director. Then at PT Bank Multicor as Irwan Bonto
an Independent Commissioner from June 2003 to June 2008. From Member of the Remuneration and Nomination Committee/Executive
October 2008 to 2009, he served as a Commissioner at several Officer
national private companies in Jakarta. And since May 2010, he was
reappointed as a Commissioner at the Company. Indonesian citizen, born in Makassar, South Sulawesi in 1965.
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Executive Officer, Head of Human Capital Division, serving as a 2. Regarding nomination tasks, the Remuneration and
member of the Remuneration and Nomination Committee since Nomination Committee has the following tasks and
21 February 2019. Obtained a Bachelor of Law degree from responsibilities:
Hasanuddin University, Makassar in 1989. Serving as Head of Human a. The Remuneration and Nomination Committee is
Capital Operation & Services Division at CCB Indonesia since January obliged to formulate and provide recommendations
2019, previously as Head of Credit Operation Division at CCB regarding the selection and/or replacement procedures
Indonesia (formerly Bank Windu) from June 2013 to December for members of Board of Commissioners and Directors,
2018. Started his career at Bank Universal (now Permata) from both local and foreign workers, to Board of Commissioners
September 1991 to August 2005 in the Operations field. Then as to be presented to the General Meeting of Shareholders.
Corporate Banking Credit Operation Head at Bank OCBC NISP until b. The Remuneration and Nomination Committee is
May 2013. required to provide recommendations:
1) Regarding candidates for members of Board of
Independence Commissioners and/or Directors, both local and
All members of the Remuneration and Nomination Committee are foreign workers, to Board of Commissioners to be
not members of Board of Directors of CCB Indonesia or any other presented to the General Meeting of Shareholders.
bank. 2) Providing recommendations regarding Independent
Parties who will become members of the Audit
Duties and responsibilities Committee or Risk Monitoring Committee to Board
In line with the scale and complexity of CCB Indonesia's business, of Commissioners.
the functions performed by the Remuneration and Nomination c. The recommendation procedure for candidates for
Committee are combined into one committee, namely the members of Board of Commissioners, and/or Directors,
Remuneration and Nomination Committee. both local and foreign workers, and/or Independent
Parties as mentioned above is conducted as follows:
The roles and responsibilities of the Remuneration and Nomination 1) The Remuneration and Nomination Committee
Committee are to assist Board of Commissioners in supporting the assesses candidates for members of Board of
effectiveness of their duties and responsibilities, including: Commissioners, or Directors, both local and foreign
1. Regarding remuneration tasks, the Remuneration and Nomination workers, or Independent Parties.
Committee has the following tasks and responsibilities: a) Assessments are based on the competencies
a. The Remuneration and Nomination Committee is obligated and track records of the candidates.
to evaluate remuneration policies and systems. b) In addition, assessments can be conducted
b. The Remuneration and Nomination Committee is required through interviews with candidates for members
to provide recommendations to Board of Commissioners of Board of Commissioners, or Directors, both
regarding: local and foreign workers, or Independent
1) Remuneration policies and systems for Board of Parties;
Commissioners and Directors, both local and foreign c) If necessary, the Remuneration and Nomination
workers, to be presented to the General Meeting of Committee may use independent Professional
Shareholders; Institutions to conduct assessments.
2) Remuneration policies and systems for Executive Officers 2) Based on the assessment results, the Remuneration
and employees, both local and foreign workers, as a and Nomination Committee:
whole, to be presented to Board of Directors. a) Provides recommendations for candidates for
c. The Remuneration and Nomination Committee is required Directors and/or Commissioners, both local
to ensure that remuneration policies are at least in line with: and foreign workers, to Board of Commissioners
1) Financial performance and reserve fulfillment as regulated to be presented at the General Meeting of
in applicable laws and regulations; Shareholders.
2) Individual work performance; b) Provides recommendations regarding
3) Fairness with peer groups; Independent Parties who will become members
4) Considerations of the Bank's long-term goals and strategies. of the Audit Committee or Risk Monitoring
Committee to Board of Commissioners.
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Training and/or Competency Improvement of Remuneration and Nomination Committee
Name Position Training and/or Competency Improvement
Mohamad Hasan Chairman Can be viewed on the Board of Commissioners Profile page 244
Guo Meijun Member Can be viewed on the Board of Commissioners Profile page 243
Irwan Bonto Member - Preparation for Level 6 Risk Management Recertification on 6 February 2024 by GPS Learning;
- WTW Human Capital Masterclass Performance Management System on 15 August 2024 by PT Towers
Watson Indonesia;
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Term of Office of the Member of the Remuneration and Mechanism of Oversight by the Remuneration and
Nomination Committee Nomination Committee towards the Company.
The Remuneration and Nomination Committee is appointed and In order to provide recommendations to Board of Commissioners,
directly accountable to Board of Commissioners. the Remuneration and Nomination Committee ensures that the
remuneration policy complies with applicable laws and regulations.
Members of the Remuneration and Nomination Committee are
appointed for a specific term. The oversight mechanism involves evaluating the alignment of the
After the term expires, members of the Remuneration and Nomination remuneration policy with financial performance and reserve fulfillment
Committee may be reappointed for the next term. as regulated by applicable laws and regulations; individual work
performance; fairness with peer groups; and considerations of the bank's
The term of membership of the Remuneration and Nomination long-term goals and strategies. Subsequently, the evaluation results are
Committee shall not exceed the term of Board of Commissioners discussed in meetings of the Remuneration and Nomination Committee.
as stipulated in the articles of association.
Intensity of Reporting of the Remuneration and
The membership, composition, and independence of the members Nomination Committee to Board of Commissioners
of the Remuneration and Nomination Committee mentioned above Meetings of the Remuneration and Nomination Committee are
comply with the regulations of the Financial Services Authority. held periodically, resulting in recommendations that are subsequently
The membership consists of an Independent Commissioner as the discussed in Board of Commissioners' meetings, serving as both a
Chairman of the Committee, a Commissioner, and an Executive report on the implementation of the Remuneration and Nomination
Officer overseeing human resources. Committee's duties to Board of Commissioners.
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Meetings of the Remuneration and Nomination Committee
Throughout the year 2025, the Remuneration and Nomination Committee held a total of 11 (eleven) meetings and provided proposals
to Board of Commissioners. The meetings conducted were as follows:
Mohamad Guo Irwan
No Date Meeting Agenda Hasan Meijun Bonto
1. 2 Jan 2025 Remuneration Committee Membership √ - √
2. 9 Jan 2025 Self-assessment of candidates for President Commissioner and Recommendations √ - √
for candidates for President Commissioner
3. 6 Feb 2025 Remuneration of the Operational Director √ - √
4. 16 Apr 2025 Remuneration of Foreign Directors and implementation of changes in remuneration √ TC √
for Foreign Directors
5. 17 Apr 2025 Recommendations for Commercial and Retail Banking Director candidates √ TC √
6. 7 May 2025 2024 performance bonus √ TC √
7. 12 Jul 2025 Remuneration for foreign workers whose permits have expired and are awaiting √ TC √
work permit decisions
8. 13 Sep 2025 Remuneration of Directors √ TC √
9. 2 Oct 2025 Recommendations for Commercial and Retail Banking Director candidates √ TC √
10. 7 Oct 2025 Remuneration Proposal for Commercial and Retail Banking Director Candidates √ TC √
11. 9 Oct 2025 Recommendations for Compliance Director candidates √ TC √
Information :
√ : Present at the meeting, - : Absent at the meeting, TC : teleconference
Remuneration and Nomination Committee Recommendations
No Date Letter No. Subject
1 2 Jan 2025 001/KRN/MI/I/2025 Remuneration committee membership
2 9 Jan 2025 004/KRN/MI/I/2025 Self-Assessment of Candidate for President Commissioner
3 9 Jan 2025 005/KRN/MI/I/2025 Recommendations for Candidates for President Commissioner
4 6 Feb 2025 006/KRN/MI/II/2025 Remunerations for Director
5 16 Apr 2025 007/KRN/MI/IV/2025 Remunerations for Foreign Director
6 16 Apr 2025 008/KRN/MI/IV/2025 Notification of Changes to Foreign Worker Remuneration
7 17 Apr 2025 010/KRN/MI/IV/2025 Recommendations for Commercial and Retail Banking Director Candidates
8 7 May 2025 010/KRN/MI/V/2025 2024 Performance Bonus
9 26 Aug 2025 003/MI/KPR/VIII/2025 Review Results of the Risk Monitoring Committee on the Report on the Implementation of the
Duties of the Compliance Director of PT Bank CCB Indonesia Tbk for the First Semester of 2025
10 28 Aug 2025 004/MI/KPR/VIII/2025 Review Results of the Risk Monitoring Committee on the Risk Management Implementation
Report for the Second Quarter of 2025 of PT Bank CCB Indonesia, Tbk.
11 11 Dec 2025 005/MI/KPR/XII/2025 Review Results of the Risk Monitoring Committee on the Report on the Implementation of the
Duties of the Compliance Director of PT Bank CCB Indonesia Tbk. for the Third Quarter of 2025
As of the conclusion of 2025, the Remuneration and Nomination Committee's performance has been deemed satisfactory. The Remuneration
and Nomination Committee has fulfilled its duties and responsibilities, and provided recommendations to Board of Commissioners in
accordance with applicable provisions.
Work program and its realization
The Remuneration and Nomination Committee has formulated the Work Plan and Schedule of Activities for the year 2025. The planned
work and activities have been implemented in 2025.
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Assessment of the performance of committees supporting Board of Commissioners' duties:
The performance of the Audit Committee, Risk Monitoring Committee, and Remuneration & Nomination Committee is assessed using
the following procedures and criteria:
1. The performance of each committee supporting Board of Commissioners' duties is periodically evaluated by Board of Commissioners.
2. The criteria for evaluating the performance of each committee include, but are not limited to:
a. Achievement of committee meeting execution,
b. Attendance of each committee member,
c. Administrative order.
BOARD OF DIRECTORS
Board of Directors 2025 2024
President Director Jiang Yongdong Jiang Yongdong *
Director Zhu Yong Zhu Yong
Director Junianto Junianto
Director Suryati Budiyanto ***
Setiawati Samahita **
Compliance Director Andreas H. Basuki ***
Agresius R. Kadiaman **
* Mr. Jiang Yongdong was appointed as President Director by decision of the Extraordinary General Meeting of Shareholders (EGMS) on 20 December 2024, effective on 14
March 2025.
** Ms. Setiawati Samahita and Mr. Agresius R. Kadiaman resigned effective on 24 April 2025 and 23 December 2025, respectively. The Company would like to express appreciation
and gratitude for their services to the Company during their previous term as Director and Compliance Director of the Company.
*** Mr. Andreas H. Basuki and Ms. Suryati Budiyanto each take office as Compliance Director and Director, respectively, effective as of the decision of the Extraordinary General
Meeting of Shareholders (EGMS) on 23 December 2025.
Date of BI/OJK (Re)Appointed through
No Name Position BI/OJK Approval Letter Approval GMS
1 Jiang Yongdong President Decision Letter of OJK Board of Commissioners 26 February 2025 20 December 2024
Director No KEP-10/D.03/2025 dated 26 February 2025
2 Zhu Yong Director Decision Letter of OJK Board of Commissioners 8 January 2019 7 June 2024
No KEP-4/D.03/2019 dated 4 January 2019
3 Junianto Director BI Governor Letter No. 15/45/GBI/DPIP/ 12 August 2013 7 June 2024
Confidential dated 30 August 2013
4 Agresius Compliance Decision Letter of OJK Board of Commissioners 1 February 2019 7 June 2024 (period until the
Robajanto Director No KEP-17/D.03/2019 dated 31 January 2019 closing of the Extraordinary
Kadiaman General Meeting of Shareholders
on 23 December 2025)
5 Andreas Herman Compliance Decision Letter of the OJK Board of 15 December 2025 23 December 2025 (period from
Basuki Director Commissioners No. KEPR-244/D.03/2025 dated the closing of the Extraordinary
15 December 2025 General Meeting of
Shareholders on 23 December
2025 until the Annual General
Meeting of Shareholders for
the 2028 fiscal year)
6 Suryati Budiyanto Commercial & Decision Letter of the OJK Board of 15 December 2025 23 December 2025
Retail Banking Commissioners No. KEPR-245/D.03/2025 dated
Director 15 December 2025
The composition of the Board of Directors in 2025 has changed if compared to the composition of the previous period based on the
decision of the Annual General Meeting of Shareholders (AGMS) dated 23 June 2025, and Extraordinary General Meeting of Shareholders
(EGMS) was carried out on 24 April 2025 and 23 December 2025.
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182 China Construction Bank Indonesia Annual Report 2025
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EXTRAORDINARY GMS HELD ON audited by Public Accountant Purwantono, Sungkoro & Surja (a
member of Ernst & Young) and provide full discharge of responsibility
24 APRIL 2025 (acquit et de charge) for members of the Board of Directors and
members of the Board of Commissioners of the Company for their
During the meeting, the following decisions were made: management and supervisory actions during the financial year
ending 31 December 2024, as long as these actions are stated in
Agenda the Company's Financial Statements for the financial year ending
Accepted and approved the Changes in the Management 31 December 2024, insofar that matters are fully and adequately
Composition; disclosed in the Annual Report and do not violate applicable laws
- Appointment of candidate for the Board of Commissioners of or constitute fraud.
the Company, Mr. Wu Jianzheng as President Commissioner of
the Company Second Agenda of the Meeting
- Resignation of Mrs. Setiawati Samahita from her position as Approved the determination of the use of the Company’s profit
Director of the Company for the financial year ending on 31 December 2024 amounting to
- Appointment of candidate for the Board of Directors of the IDR 295,400,314,095 (two hundred and ninety five billion four
Company, Mr. Agus Setiawan Tjahjadi as Director of the Company. hundred million three hundred and fourteen thousand ninety five
rupiah) with details as follows:
Thus, the composition of the Company's Board of Directors and 1. IDR 500,000,000 (five hundred million rupiah) will be used as Mandatory
Board of Commissioners whose term of office will expire until the Reserve in accordance with article 70 of the Company Law;
closing of the Company's Annual General Meeting of Shareholders 2. The remaining amount of IDR 294,900,314,095 (two hundred
for the 2028 fiscal year will be as follows: and ninety four billion nine hundred million three hundred
and fourteen thousand ninety five rupiah) will be used as
Board of Directors: retained earnings with the aim of strengthening the Company’s
- President Director : Jiang Yongdong capital structure.
- Director : Zhu Yong
- Director : Junianto Third Agenda of the Meeting
- Director : Agresius Robajanto Kadiaman Approved the attorney to Board of Commissioners while taking into
- Director : Agus Setiawan Tjahjadi*) account the proposals and recommendations of the Remuneration
and Nomination Committee to determine the salaries, allowances and
With notes :
bonuses for members of the Board of Directors for fiscal year 2025.
*) The appointment of Mr. Wu Jianzheng and Mr. Agus Setiawan Tjahjadi will only
be effective after obtaining approval from the relevant authorities.
Fourth Agenda of the Meeting
Remarks: Approved the attorney to Majority Shareholders while taking into account
The attendance of Board of Directors and Board of Commissioners the proposals and recommendations of the Remuneration and Nomination
at the Extraordinary General Meeting of Shareholders on 24 April Committee to determine the salaries, allowances and bonuses for
2024 is as follows : members of the Board of Commissioners for fiscal year 2025.
Board of Directors Fifth Agenda of the Meeting
- President Director : Jiang Yongdong Approved the appointment of Public Accountant Purwantono,
- Director : Zhu Yong Sungkoro & Surja (a member of Ernst & Young) to audit the Company's
- Director : Junianto financial statements for fiscal year 2025.
- Director : Agresius R Kadiaman
Remarks:
Board of Commissioners The attendance of Board of Directors and Board of Commissioners
- Commissioner (independent) : Mohamad Hasan at the Annual General Meeting of Shareholders for fiscal year 2024
- Commissioner (independent) : Yudo Susanto, Nyoo is as follows :
ANNUAL GMS HELD ON 23 JUNE 2025 Board of Directors
- President Director : Jiang Yongdong
During the meeting, the following decisions were made: - Director : Zhu Yong
- Director : Junianto
First Agenda of the Meeting - Director : Agresius R Kadiaman
Accepted and approved the Company's Annual Report, including
the Board of Commissioners Supervisory Task Report regarding the Board of Commissioners
condition and running of the Company for financial year 2024 and - Commissioner (independent) : Mohamad Hasan
the Company's Annual Financial Report 2024 which has been - Commissioner (independent) : Yudo Susanto, Nyoo
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China Construction Bank Indonesia Annual Report 2025 183
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EXTRAORDINARY GMS HELD ON 23 Jiang Yongdong
President Director
DECEMBER 2025
Chinese citizen, born in Shandong Province, China in 1970. Obtained
During the meeting, the following decisions were made: his Bachelor’s degree in Systems Engineering from Tianjin University -
China in 1992.
First Agenda of the Meeting
Accepted and approved the Amendments to the Company's Articles Effective as President Director of Company since 14 March 2025
of Association in order to comply with the provisions of the Financial based on the approval from the Financial Services Authority No.
Services Authority regulations and its implementation regulations, KEPR-10/D.03/2025 dated 26 February 2025.
as well as other applicable legal provisions and regulations.
Started his career at China Construction Bank (“CCB”) Yantai Branch
Second Agenda of the Meeting International Business Department in July 1992 as Business Manager,
Accepted and approved the Changes in the Management then became Deputy Chief Manager in March 1998 and was
Composition, namely : promoted to Chief Manager in August 2000.
- The resignation of Mr. Agresius Robajanto Kadiaman from his
position as Director of the Company; and Since 2001, he has held various executive positions in CCB, namely as
- The appointment of members of the Board of Directors of the President Director of CCB Yantai Laishan District Sub-Branch in June
Company, namely Mr. Andreas Herman Basuki and Ms. Suryati 2001, then served as Deputy General Manager of CCB Shandong
Budiyanto as Directors of the Company. Province Branch in April 2002, served as President Director of CCB Jinan
Gaoxin Branch in September 2004, then became General Manager of
Thus, the composition of Board of Directors and Board of CCB Shandong Province Branch in December 2007 and appointed as
Commissioners of the Company whose term of office will expire President Director of CCB Jining Branch in December 2011.
until the closing of the Company's Annual General Meeting of
Shareholders for the 2028 fiscal year, is as follows: In February 2014, he served as Chief Manager of Foreign Currency
Management Division in the International Business Department
Board of Directors: of CCB Corporation, and became Deputy Executive President of
- President Director : Jiang Yongdong China Construction Bank Brazil Subsidiary in March 2015. Then in
- Director : Zhu Yong February 2024 was appointed as Senior Advisor on Comprehensive
- Director : Junianto Management for Overseas Subsidiaries/Branches in the Human
- Director : Andreas Herman Basuki Resources Department of CCB Corporation.
- Director : Suryati Budiyanto
Trainings attended in 2025, among others:
Board of Commissioners: 1. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB
- President Commissioner : Wu Jianzheng Indonesia
- Commissioner : Guo Meijun 2. Risk Management Refreshment Certification Level 7 on 17 June
- Commissioner (independent) : Mohamad Hasan 2025 by Triniti Solusi Kreatifindo in Jakarta
- Commissioner (independent) : Yudo Sutanto, Nyoo 3. “Training for High Quality Development of Overseas Institution
2025” on 22 July – 1 August 2025 by Southwest Training Institute
Remarks: Chengdu
The attendance of Board of Directors and Board of Commissioners 4. Security Awareness Training: Challenges and Strengthening
at the Extraordinary General Meeting of Shareholders on 23 December Cybersecurity in the Financial Sector on 26 August 2025 by
2025 is as follows : National Cyber and Crypto Agency (BSSN) at CCB Indonesia
Board of Directors As President Director, he leads other Directors, and oversees Internal
- President Director : Jiang Yongdong Audit, Information Technology (IT) Development and IT Operations
- Director : Zhu Yong Management, Strategic Transformation, Credit Operations, Digital
- Director : Junianto Banking, Anti-Fraud and Special Asset Management.
- Director : Agresius R Kadiaman
As a member of Board of Directors, he has adhered to all the
Board of Commissioners requirements stipulated in the Financial Services Authority Regulation
- Commissioner independent : Mohamad Hasan No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation
IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services
In 2025, the number of members of the Board of Directors is no Authority No. 39/SEOJK.03/2016 and has obtained approval from
less than 3 (three) persons. the Financial Services Authority No. KEP-10/D.03/2025 dated 26
February 2025.
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184 China Construction Bank Indonesia Annual Report 2025
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Zhu Yong Appointed as Director of the Company since June 2010 and
Director of Corporate & International Banking continued after the merger of Bank Windu and Bank Anda as of 30
November 2016 based on the approval from the Financial Services
Chinese citizen, born in Guizhou, China in 1975. He earned a Authority No. SR-104/PB.12/2016.
Bachelor's degree in Economics from Shanghai Finance and
Economics University, China in 1996 and a Master's degree in Began her career at PT Sanmaru Food Manufacturing (PT Indofood
Accounting from Tsinghua University, China in 2008. S.M) as Assistant Manager of Snack Food Research & Development
from March 1985 until March 1986. Then in April 1986 at FEBC
He serves as Director of the Company since 29 March 2019. He Manila Jakarta (YASKI) Radio as Head of Recording Studio until
began his career at China Construction Bank Corporation (CCB) in December 1988. Began her banking career at Bank Bali in June
July 1996 in various key and strategic positions. Starting at CCB 1990 as Development Program Officer until December 1990.
Guizhou Branch in the Accounting Department until February 2001, Subsequently she held various positions as Account Officer from
he then moved to CCB Tongren Branch until July 2003 with his last December 1990 until February 1995, as Team Leader of Commercial
position as the General Manager of the Finance & Accounting Loan Bogor from March 1995 until October 1995. Promoted as
Department. He returned to CCB Guizhou Branch until October General Manager at PT Bank Bali Bogor from November 1995 until
2014, holding the last position as the General Manager of the December 1995. At the same time, she served as Commissioner at
Investment Banking Department. In October 2014, he was appointed BPR Bali Dayaupaya Mandiri from July 1995 until May 1998. Then
as a Director at CCB Guiyang Jingrui Branch and then in November as Chief General Manager from January 1996 until May 2000, and
2014, he was appointed as the President Director at CCB Guiyang since June 2000 was promoted as General Manager Forex Trading
Jingrui Branch, where he was responsible for the comprehensive Business until August 2000. Next, she served at PT Bank Lippo as
management of CCB Guiyang Jingrui Branch, including business Deputy Regional Head from September 2000 until February 2001.
development, internal risk control, and others. She served at PT Bank OCBC NISP as Head of Bogor Branch from
March 2001 until January 2005. Continued as Branch Department
Trainings attended in 2025, among others: Head of Reg.2 from February 2005 until June 2006 and was promoted
1. Climate Risk Management and Scenario Analysis (CMRS) on as Region Head of Reg. 5 from July 2006 until January 2009. In
11-12 March 2025 by Prospero di CCB Indonesia January 2009, she served as Senior Corporate Executive concurrent
2. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB as Region Head of Sumatra until November 2009.
Indonesia
3. Risk Management Refreshment Certification Level 7 on 17 June As a Director, she oversees Commercial Division, Small & Medium
2025 by Triniti Solusi Kreatifindo di Jakarta Enterprise (SME) Division, Consumer Assets Division, Liabilities &
Branch Network Division and Regions/Branches.
As a Director, he oversees Transaction Banking Division, China Desk
Division, Corporate Banking Division, and Treasury & Financial As a member of the Board of Directors, she has adhered to all the
Institution Division. requirements stipulated in the Financial Services Authority Regulation
No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation
Notes: IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services
Currently, he also temporarily oversees Asset Liability Management Authority No. 39/SEOJK.03/2016 and has obtained approval from
Division. the Financial Services Authority No. KEP-103/D.03/2016 dated 30
November 2016.
As a member of Board of Directors, he fulfills the requirements as
stipulated in Financial Services Authority Regulation Number 33/ Suryati Budiyanto
POJK.04/2014 (formerly Regulation of Bapepam IX.I.6), Number 27/ Director of Commercial & Retail Banking
POJK.03/2016, Financial Services Authority Circular Letter No.39/ * Appointed and effective at the EGMS on 23 December 2025.
SEOJK.03/2016, and has obtained approval from the Financial
Services Authority No. KEP-4/D.03/2019 dated 4 January 2019. Indonesian citizen, born in Kisaran, North Sumatera in September
1964. She earned a Bachelor of Arts from California State University
Setiawati Samahita in 1991 and Master of Business Administration from National
Director of Commercial & Retail Banking University California in 1993.
* Served from 30 November 2016 until 24 April 2025
Appointed as Director of the Company since 23 December 2025.
Indonesian citizen, born in Pekan Baru in 1961. She obtained her She began her career in banking in 1994 at PT Bank UOB Indonesia
Bachelor of Agricultural Technology from the Faculty of Agricultural as Branch Manager until May 2010, then was appointed Executive
Technology majoring in Food Science and Nutrition with a predicate Director – Deputy Head of Commercial Banking at the same company
of Very Satisfactory from Bogor Agricultural University in 1984 and from June 2010 to December 2016. Subsequently, she was appointed
her Master’s degree in Management from PPM School of Management as Executive Director – Regional General Manager Jakarta at PT Bank
Jakarta in 2007 with a predicate of Cum Laude. UOB Indonesia from January 2017 until September 2025.
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China Construction Bank Indonesia Annual Report 2025 185
CORPORATE GOVERNANCE
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As a Director, she oversees Commercial Division, Small & Medium 3. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB
Enterprise (SME) Division, Consumer Assets Division, Liabilities & Indonesia in Jakarta
Branch Network Division and Regions/Branches. 4. “The 9th Asia Pasific HR Forum: A Great HR Management System
to Realize Business Sustainability” on 27-28 August 2025 by
As a member of the Board of Directors, she has adhered to all the Intipesan Prawira in Jakarta
requirements stipulated in the Financial Services Authority Regulation 5. PRIMA Executive Gathering 2025 on 22-24 October 2025 by PT
No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation Rintis Sejahtera in Jakarta
IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority 6. “The Future of Payments: Innovate, Trusted, Global” on 21
No. 39/SEOJK.03/2016 and has obtained approval from the Financial November 2025 by ASPI in Jakarta
Services Authority No. KEPR-245/D.03/2025 dated 15 December 2025.
As a Director, he oversees Human Capital Division, Operation
Junianto Development Division, Operation Division, Trade Operation Division,
Director of Operation General Affair & Infrastructure Division and Credit Review Division.
Indonesian citizen, born in Rembang in 1967. He earned a Bachelor's Notes:
degree in Economics/Management from Satya Wacana Christian Currently, he also temporarily oversees Accounting & Tax Division.
University - Salatiga (UKSW) in 1991 and a Master's degree in
Management (MM Executive) from Prasetiya Mulya Graduate As a member of Board of Directors, he fulfills the requirements as
School-Jakarta in 2002. stipulated in Financial Services Authority Regulation Number 33/
POJK.04/2014 (formerly Regulation of Bapepam IX.I.6), Number 27/
He serves as Director of the Company since August 2013, and POJK.03/2016, Financial Services Authority Circular Letter No.39/
continued after the merger between Bank Windu and Bank Anda SEOJK.03/2016, and has obtained approval from the Financial Services
on 30 November 2016, pursuant to the approval of the Financial Authority No. KEP-109/D.03/2016 dated 30 November 2016.
Services Authority No. SR-104/PB.12/2016.
Agresius Robajanto Kadiaman
He started his career at PT Bank Universal, Tbk (now PT Bank Permata, Director of Compliance
Tbk) from May 1992 to March 1993 as a Trainee in the Management * Served from 6 February 2019 until 23 December 2025
Development Program (MDP). In April 1993, he was appointed as
an Account Officer at the Semarang Branch until May 1995. From Indonesian citizen, born in Jakarta in 1967. He earned a Bachelor's
June 1995 to December 1997, he served as a Team Leader for degree in Economics with a major in Management Economics from
Corporate Banking in Jakarta. Then from January 1998 to December the University of Indonesia in 1991 and a Master of Business Administration
1999, he served as the Caretaker Head of the Bandung Branch. from Nanyang Technology University, Singapore in 2003.
From January 2000 to March 2003, he held the position of Account
Manager in Jakarta. In April 2003, he became the Team Leader - Serving as Director of the Company since 6 February 2019.
Parts, Tools & Machinery. Starting from May 2003, he pursued his
career at PT Bank NISP Tbk as the Credit Risk Section Head in Jakarta He began his banking career at Citibank N.A. in April 1991 until
until December 2004. From January 2005 to September 2005, he April 1997, holding various positions such as Financial Control Staff,
served as the Commercial Credit Development Head. Then from Relationship Manager, and ultimately serving as Assistant Vice
September 2005, he was appointed as the Corporate Business Head President, Financial Institutions and Custody.
in Jakarta until January 2006. He continued as the Marketing
Coordinator in Jakarta V until February 2006. He then served as the Subsequently, he continued his career at PT Bank Danamon Tbk
Marketing Department Head for Regional V Jakarta and Branch from May 1997 to November 1999, with his last position being
Manager of Bekasi concurrently as the Area Coordinator from Head of Treasury and International Division.
February 2006 to January 2009. He continued as the Distribution
Head in Metro Surabaya (Emerging Business and Commercial Head) From November 1999 to July 2002, he worked at the Indonesian
from January 2009 to June 2010. Starting from July 2010, he pursued Banking Restructuring Agency (IBRA) in various key positions such
his career at PT Bank Windu Kentjana International, Tbk as the as Head of Bank Restructuring Division and Head of Risk Management
Regional Head for Jabodetabek until December 2010. Then from and Compliance Division. During the period from November 1999
January 2011 to August 2013, he was appointed as the Regional to November 2000, he was appointed as a Member of the
Head for Sumatra, Bali, Pontianak & Jatabek. Management Team at PT Bank Bali Tbk as part of the bank's
restructuring and recapitalization process.
Trainings attended in 2025, among others:
1. Climate Risk Management and Scenario Analysis (CMRS) on After completing his Master's studies at Nanyang Technology University,
11-12 March 2025 by Prospero at CCB Indonesia he resumed his career as an Advisor at PT Trans Pacific Petrochemical
2. Risk Management Refreshment Certification Level 7 on 13 Indotama from September 2003 to February 2004. Then in February
March 2025 by IRPA in Jakarta 2004, he was appointed as the Finance Director at PT Tuban Petrochemical
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186 China Construction Bank Indonesia Annual Report 2025
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CORPORATE GOVERNANCE
Industries until May 2004. In May 2004, he returned to PT Trans Pacific Andreas Herman Basuki
Petrochemical Indotama until August 2008, with his last position being Director of Compliance
Vice President Director and Chief Financial Officer. * Appointed and effective at the EGMS on 23 December 2025.
He continued his career at PT Sampoerna Strategic, Micro Finance Indonesian citizen, born in Jakarta in November 1964. He earned
Business Unit, in August 2008 as the Chief Financial Officer and Acting a Bachelor of Economics degree from Trisakti University Jakarta in
Chief Risk Officer until December 2011. From January 2012 to April 1990 and a Bachelor of Information Management from Binus
2015, he served as the Finance Director at PT Bank Sahabat Sampoerna. University (formerly STMIK Bina Nusantara) Jakarta in 1988.
He then served as the Country Channel Partner at BIG APC Singapore Appointed as Director of the Company since 23 December 2025.
from May 2015 to July 2016, and during almost the same period,
he was appointed as the President Director of PT Karabha Digdaya He began his career in the banking sector in 1990 at Mediabank
from October 2015 to July 2016. (a Kompas Gramedia group company) until April 1994, holding the
position of Assistant Manager in the Corporate Banking Division,
In July 2016, he was appointed as the Finance Director at PT Sarana primarily handling syndicated loans.
Multi Infrastruktur until July 2018. Meanwhile in September 2016
he also became an Advisor to Board of Directors at PT Karabha Then, from June to December 1994, he worked at Mitsubishi
Digdaya until early February 2019. Corporation (Representative Office in Jakarta) in the Chemical
Division, mainly dealing with imports and marketing.
From September 2018 to early February 2019 he also served as
Advisor to Executive Management on Non-Budget Investment In January 1995, he started working at Bank Windu Kentjana, where
Financing (PINA), Ministry of National Development Planning. he held several positions, including Head of Credit Marketing
Division, Head of the Director's Office, and concurrently served as
Trainings attended in 2025, among others: Head of Risk Management and Compliance. Following the merger
1. Climate Risk Management and Scenario Analysis (CMRS) on with PT Bank Multicor Tbk into PT Bank Windu Kentjana International
11-12 March 2025 by Prospero Tbk ("Bank Windu"), he was appointed as Corporate Secretary in
2. Risk Management Refreshment Certification Level 7 on 13 January 2008, primarily responsible for ensuring compliance with
March 2025 by IRPA Capital Market and Indonesia Stock Exchange regulations, as well
3. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB as managing effective communication between the Company and
Indonesia relevant authorities, investors, mass media, and the public.
4. “2025 Training Session for Compliance Officers of Overseas Institutions”
on 26-30 May 2025 by CCB Corporation – Overseas Institutions He held the same position following the merger of Bank Windu
Compliance Division, Internal Control and Compliance Department with Bank Antar Daerah (“Bank Anda”), which resulted in the formation
5. Periodic Training I in 2025 by the Compliance Directorate on of PT Bank China Construction Bank Indonesia Tbk (“CCB Indonesia”)
21 June 2025 by CCB Indonesia in Jakarta from November 2016 to November 2024. Subsequently, he was
6. Security Awareness Training: Challenges and Strengthening appointed as Consultant of Corporate Secretary from November
Cybersecurity in the Financial Sector on 26 August 2025 by 2024 to December 2025.
National Cyber and Crypto Agency (BSSN)
7. “Training Course for Overseas Institution Risk Directors and Risk In December 2013, he was also appointed as Chairman of the
Managements Heads in 2025” on 22-26 September 2025 by Supervisory Board of Bank Windu's Pension Fund until now, with
CCB Corporation the determination of fit and proper assessment approval through
OJK Commissioner Board Decision No. KEP-1020/NB.1/2014.
As a Director, he oversees Legal Division, Compliance Division, Risk
Management Division and Corporate Policy Guidelines & Procedures Trainings attended in 2025, among others:
Division. 1. Training on “Risk Management Qualification Level 7” by the
Indonesian Bankers Association - Banking Competency Center
Notes: (IBI - BCC) on 6 March 2025 in Jakarta
Temporarily oversees Corporate Secretary & Communication and 2. Training on “Climate Risk Scenario Analysis & Stress Test for OJK
Customer Complaint Handling Unit (UP3N). 2025 Compliance” by Prospero Training Center on 11 - 12 March
2025 in Jakarta
As a member of the Board of Directors, he has adhered to all the 3. Issuer Seminar 2025 “Navigating Global Dynamics: The Resilience
requirements stipulated in the Financial Services Authority Regulation of Indonesia's Economic and Financial Systems” by the Indonesian
No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation Central Securities Depository (KSEI) on 8 July 2025 in Jakarta
IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial As a Director, he oversees Corporate Secretary & Communication,
Services Authority No. KEP-17/D.03/2019 dated 31 January 2019. Legal Division, Compliance Division, Risk Management Division,
AML CFT & CPF Unit, and Customer Complaint Handling Unit (UP3N).
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As a member of the Board of Directors, he has adhered to all the procedures that support the reliability of the financial reporting
requirements stipulated in the Financial Services Authority Regulation process and the prevention of fraud or manipulation in financial
No. 33/POJK.04/2014 (formerly Capital Market Authority Regulation information. The Board of Directors also ensures the monitoring of
IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority the implementation of such internal controls through coordination
No. 39/SEOJK.03/2016 and has obtained approval from the Financial with the risk management, compliance, anti-fraud, and internal
Services Authority No. KEPR-244/D.03/2025 dated 15 December 2025. audit functions. In addition, the Board of Directors is required to
submit a report on internal control over the Bank’s financial reporting
Duties and Responsibilities of Board of Directors: process to the Financial Services Authority (OJK) in accordance
1. Managing the Bank in accordance with its authority and with the applicable regulations.
responsibilities as regulated in the Articles of Association and
applicable laws and regulations. Scope of Work and Responsibilities of Each Member of
2. Formulating short-term and long-term Strategic Plans of the Bank. Board of Directors:
3. Upholding and implementing the principles of Good Corporate The scope of responsibility and task division of each member of Board
Governance in all business activities of the Bank at all levels or of Directors of CCB Indonesia as of 31 December 2025, is as follows:
stages of the organization. 1. The organizational structure of the Bank is designed to support
4. Cultivating, ensuring, and supervising the Bank's compliance the fulfillment of the Bank's mission in line with the principles
with internal and external regulations. of Good Corporate Governance, taking into account the functions,
5. Following up on audit findings and recommendations from areas of responsibility, and business requirements of the Bank
the Bank's Internal Audit Function and Public Accountants, as as a commercial institution.
well as supervisory results from the Financial Services Authority 2. Each Director nurtures, leads, and oversees Divisions and/or
and/or other authorities with the following provisions: Units according to the division of supervision as follows:
a. Directors are required to attend exit meetings for internal
audits, external audits, or Financial Services Authority audits • President Director, oversees and leads:
related to the functions they lead. a. Corporate & International Banking Director
b. Directors who cannot attend the exit meeting must be b. Commercial & Retail Banking Director
aware of and sign the exit meeting report. c. Finance Director
6. When necessary, Board of Directors may establish special work d. Operations Director
units to ensure that audit follow-up actions have been properly e. Compliance Director
implemented. f. Internal Audit Division
7. Establishing Working Functions to ensure the implementation g. Information Technology Development Management
of Good Corporate Governance principles, including but not Division
limited to: h. Information Technology Operation Management Division
a. Risk Management Division, i. Digital Banking Division
b. Internal Audit Division, j. Strategic Transformation Division
c. Compliance Division, k. Credit Operation Division
d. Corporate Policy, Guidelines & Procedure Division, l. Special Asset Management Division
e. Legal Division, m. Anti-Fraud Unit
f. Anti-Fraud Unit.
8. Establishing Committees under its purview to support the • Corporate & International Banking Director, oversees
effectiveness of the implementation of its duties and and leads:
responsibilities, including: a. Transaction Banking Division
a. Risk Management Committee, b. China Desk 1 Division
b. Credit Policy Committee, c. Corporate Banking 2 Division
c. ALCO Committee (Asset Liability Committee), d. Treasury & Financial Institution Division
d. Information Technology Steering Committee,
e. Credit Committee, • Commercial & Retail Banking Director, oversees and
f. Human Capital Committee. leads:
9. Ensuring that the established committees carry out their duties a. Commercial Division
effectively. b. Small & Medium Enterprise (SME) Division
10. Not granting general authority to other parties that result in c. Consumer Asset Division
the delegation of duties and responsibilities of Board of Directors. d. Liabilities & Branch Network Division
e. Regions/Branches
The Board of Directors is responsible for ensuring the integrity of
the Bank’s financial information and financial statements through • Finance Director, oversees and leads:
the implementation of an adequate and effective internal control a. Asset Liability Management Division*)
system, including the establishment of internal control policies and b. Accounting & Tax Division**)
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188 China Construction Bank Indonesia Annual Report 2025
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• Operations Director, oversees and leads: Board of Directors has disclosed the Bank's strategic policies in the
a. Human Capital Division field of human resources, through easily accessible means such as
b. Operation Development Division Work Meetings, Director's Decisions, Circular Letters, emails, or other
c. Operation Division media.
d. Trade Operation Division
e. General Affair & Infrastructure Division Board of Directors does not grant general authority to other parties
f. Credit Review Division that would result in the transfer of Board of Directors' duties and
functions.
• Compliance Director, oversees and leads:
a. Corporate Secretary & Communication Board of Directors has guidelines for conducting Board meetings
b. Legal Division and rules of procedure for Board's work, which include provisions
c. Compliance Division for assessing and evaluating Board's performance, by referring to
d. Risk Management Division the Financial Services Authority regulations on Corporate Governance
e. Anti Money Laundering and Counter Terrorism Financing for Commercial Banks and regulations on Directors and Commissioners
and Countering the Financing of Proliferation of Weapon of Issuers or Public Companies.
of Mass (AML, CFT and CPF) Unit
f. Customer Complaint Handling Unit (UP3N) All meetings are documented in Board Meeting minutes signed
by all attending members and distributed to all Board members.
*) Supervised temporarily by Corporate & International Banking Director until
a new Director is appointed
**) Supervised temporarily by Operation Director until a new Director is Board of Directors, individually or collectively, do not hold shares
appointed exceeding 25% of the bank's paid-up capital and/or in other
companies. The integrity, competence, and financial reputation of
All members of Board of Directors of CCB Indonesia do not have all Board members are deemed adequate.
any financial, managerial, ownership, or familial relationships with
other members of Board of Directors, Board of Commissioners, All Board members come from independent parties and do not
and/or the Controlling Shareholders that could affect their ability have financial, managerial, ownership, or familial relationships
to act independently. with other members of Board of Commissioners, other Directors,
and/or Controlling Shareholders that could affect their ability to
The President Director comes from an independent party from the act independently. Board members have passed the fit and proper
Controlling Shareholders because they do not have any financial, test and have obtained approval from the Financial Services
managerial, ownership, or family relationships with the Bank's Authority.
Controlling Shareholders.
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China Construction Bank Indonesia Annual Report 2025 189
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The Implementation of Board of Directors Meetings
During the year 2025, Board of Directors held a total of 71 (seventy one) meetings, as shown in the table below:
Agresius
Jiang Zhu Setiawati R
No Date Meeting Agenda Yongdong Yong Samahita Junianto Kadiaman
1 7 Jan 2025 1. Financial Result – 31 December 2024 - √ - √ √
2. Update on NGS Progress
3. Update on PDP Progress
2 13 Jan 2025 1. Financial Updates – 10 January 2025 - √ - √ √
2. Discussion on RBB Presentation Material for OJK
3. Others
3 16 Jan 2025 1. Financial Updates – 15 January 2025 - √ √ √ √
2. Discussion on RBB Presentation Material for OJK
3. Update on AML-CFT
4. Update on Audit Findings from OJK
5. Update on Findings and Recommendations from CCB
Corporation
6. Information on CRMS Reporting
4 23 Jan 2025 1. Financial Updates – 22 January 2025 - √ √ √ √
2. Discussion on Additional Data Requirement from OJK
3. Update on Findings and Recommendations from CCB
Corporation
5 30 Jan 2025 1. Financial Updates – 24 January 2025 - √ √ - √
2. Others
6 6 Feb 2025 1. Financial Results – 31 January 2025 - √ √ √ √
2. BOD Alternate Proposal
7 10 Feb 2025 Financial Updates – 7 February 2025 - √ √ √ √
8 13 Feb 2025 1. Financial Updates – 12 February 2025 - √ √ √ √
2. Discussion on Bank Guarantee
3. Discussion on POJK 26 2024
4. Discussion on USD Interest Rate
5. AML-CFT Report – January 2025
6. Others
9 17 Feb 2025 1. Financial Updates – 14 February 2025 - √ √ √ √
NGS Updates
10 20 Feb 2025 1. Financial Updates – 19 February 2025 - √ √ √ √
2. Discussion on OJK Letter Regarding RBB dated 17
February 2025
3. Discussion on Corporate Account Transfer
11 24 Feb 2025 1. Financial Updates – 21 February 2025 - √ √ √ √
2. NGS Updates
Agresius
Jiang Zhu R
No Date Meeting Agenda Yongdong Yong Junianto Kadiaman
12 3 Mar 2025 1. Financial Results - February 2025 - √ √ √
2. Others
13 10 Mar 2025 1. Financial Updates - 7 March 2025 - √ √ √
2. Discussion on OJK Letter Regarding RBB
14 14 Mar 2025 1. Financial Updates – 13 March 2025 √ √ √ √
2. Discussion on BOD Alternate
3. Discussion on OJK Finding
4. AML Report – February 2025
5. Others
15 20 Mar 2025 1. Financial Updates – 19 March 2025 √ √ √ √
2. Discussion on BOD Response regarding the Recommendations from
BOC
3. Legal Case 555
4. Others
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Agresius
Jiang Zhu R
No Date Meeting Agenda Yongdong Yong Junianto Kadiaman
16 27 Mar 2025 1. Update on CRMS √ √ √ √
2. Financial Updates – 25 March 2025
3. Office Security during Ramadhan / Long Holiday
4. Tax Audit
5. Update on OJK Audit Finding
6. Discussion on BOD Alternate
17 8 Apr 2025 Financial Result – 31 March 2025 √ - √ √
18 10 Apr 2025 NGS Updates √ - √ √
19 14 Apr 2025 1. Financial Updates – 11 April 2025 √ - √ √
2. Discussion on Foreign Worker
20 15 Apr 2025 Discussion on Foreign Worker √ - √ √
21 21 Apr 2025 1. Financial Updates – 17 April 2025 - √ √ √
2. Update on EGMS – 24 April 2025
3. NGS Updates
4. Tax Updates
5. Discussion on OJK Audit Finding
6. AML Report – March 2025
7. Others
22 30 Apr 2025 1. Financial Updates – 29 April 2025 √ √ √ √
2. NGS Updates
3. Update on Legal Case
4. Discussion on AML
23 5 May 2025 Financial Updates – 30 April 2025 √ √ - √
24 8 May 2025 1. Discussion on Material for Discussion with OJK √ √ - √
2. Follow Up on OJK Letter Regarding RBB
3. NGS Updates – Credit Stream
25 19 May 2025 1. Financial Updates – 16 May 2025 √ √ - √
2. Discussion on Revised RBB
3. NGS Updates
4. Discussion on Material for Discussion with OJK
5. Update on Consumer Protection
6. Updates on Temporary Suspension by PPATK
7. Others
26 22 May 2025 1. Discussion on Revised RBB √ √ √ √
2. AML Report – April 2025
27 2 Jun 2025 1. Financial Updates – 31 May 2025 - √ √ √
2. Tax Updates
28 4 Jun 2025 1. Financial Results – 31 May 2025 √ √ √ √
2. OJK Audit Findings
3. NGS Updates
4. AML Update
29 12 Jun 2025 1. Financial Updates – 11 June 2025 √ √ √ √
2. NGS Updates
3. Update on Legal Case
4. Tax Updates
30 18 Jun 2025 1. Financial Updates – 17 June 2025 √ √ √ √
2. Preparation of AGMS 2025 – 23 June 2025
3. Discussion on Audit Findings from CCB Corporation
4. RPIM Implementation Organization
5. Discussion on LLL and Related Party Transactions Reporting
6. Discussion on Abandoned Property
7. Others
31 24 Jun 2025 1. Financial Updates – 23 June 2025 √ √ √ √
2. Discussion on OJK Audit Finding
3. AML Report – May 2025
4. IT Proposal
5. Discussion on Amendment of Article of Association
32 25 Jun 2025 Discussion on Meeting with OJK √ √ √ √
33 30 Jun 2025 Financial Updates – 26 June 2025 √ √ - √
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Agresius
Jiang Zhu R
No Date Meeting Agenda Yongdong Yong Junianto Kadiaman
34 8 Jul 2025 1. Financial Results – 30 June 2025 √ - √ √
2. Financial Updates – 7 July 2025
3. Periodic Training Report
Discussion on OJK Audit Finding
35 10 Jul 2025 Update on the Direction from Board of Commissioners √ - √ √
36 15 Jul 2025 1. Financial Updates – 14 July 2025 √ - √ √
2. AML Report
3. Discussion on Action Plan for NPL and LAR Improvement NGS
Updates
37 21 Jul 2025 1. Adjustment of Risk Profile Parameters √ √ √ √
2. Financial Updates – 18 July 2025
3. Discussion on Action Plan for ICoFR Implementation Updates on AML
Policy
38 28 Jul 2025 Financial Updates - 25 July 2025 - √ √ √
39 4 Aug 2025 1. Financial Updates – 31 July 2025 √ √ √ √
2. AML Report Discussion on OJK Audit Finding
40 7 Aug 2025 1. Tax Updates Improvements for LLL √ √ √ √
41 11 Aug 2025 1. Update on CRMS √ √ √ √
2. IT Updates
Discussion on OJK Audit Findings
42 14 Aug 2025 1. Financial Updates √ √ √ √
2. AML Report – July 2025
Report on the Implementation of CCBI Bank's Self-Assessment in 2025
43 21 Aug 2025 1. Financial Updates – 19 August 2025 √ √ √ -
Update on Legal Case
44 28 Aug 2025 1. Update on CRMS √ √ - √
2. Financial Updates – 27 August 2025
3. Discussion on OJK Audit Findings
Others
45 31 Aug 2025 Discussion on Operational Arrangement √ √ √ √
46 4 Sep 2025 1. Financial Updates – 31 August 2025 √ √ √ √
2. Timeline for RBB 2026-2028
Others
47 8 Sep 2025 1. Financial Updates √ √ √ √
Others
48 15 Sep 2025 1. Discussion on Response to OJK Letter √ √ √ √
2. Financial Updates – 12 September 2025
49 22 Sep 2025 1. Financial Updates – 18 September 2025 √ √ √ √
2. Validation Results of the Self-Assessment
Report Documents
50 24 Sep 2025 1. Tax Updates √ √ √ -
51 25 Sep 2025 1. EY Kick-Off Meeting – Audit Financial Year √ √ √ -
as of 31 December 2025
52 29 Sep 2025 1. Discussion on Abandoned Property √ √ √ √
2. Tax Updates
3. Updates on ICoFR Implementation
4. Others
53 2 Oct 2025 1. Financial Updates – 30 September 2025 √ √ √ √
2. Legal Updates
3. Proposal to Change PIC for Tax Reporting
4. Discussion on OJK Audit Findings
5. Discussion on UBO Separation of APP
Group
54 6 Oct 2025 1. Financial Updates – 30 September 2025 √ - √ √
2. Discussion on Bonds Investments
55 16 Oct 2025 1. Discussion on RBB 2026-2028 √ - √ √
2. Discussion on Recovery Plan 2025
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Agresius
Jiang Zhu R
No Date Meeting Agenda Yongdong Yong Junianto Kadiaman
56 20 Oct 2025 1. Discussion on RBB 2026-2028 √ √ √ √
2. Discussion on Recovery Plan 2025
3. Discussion on Abandoned Property
4. AML Report – September 2025
57 21 Oct 2025 1. Discussion on RBB 2026-2028 √ √ √ √
58 23 Oct 2025 1. Financial Updates – 21 October 2025 √ √ √ √
2. Discussion on Provision Allocation
3. Discussion on Reporting Matters in Bandung Office
4. Discussion on Restructuring Plan
59 3 Nov 2025 1. Discussion on Customer Complaint Case √ √ √ √
2. Update of Consumer Protection and Complaints Handling Status Q3
2025
3. Discussion on Abandoned Assets
4. Financial Updates – 31 October 2025
5. Update on OJK Audit Findings
60 10 Nov 2025 1. Financial Updates – 6 November 2025 √ √ √ √
2. Discussion on Recovery Plan Evaluation and Stress Testing Result
3. Discussion on RBBR
4. Discussion on OJK Exit Meeting Result
61 11 Nov 2025 1. Discussion on Fraud Case √ √ √ √
62 13 Nov 2025 1. AML Report – October 2025 √ √ √ √
2. Update on Draft Minutes of OJK Exit Meeting
3. Discussion on Macroprudential
Liquidity Incentive Policy (KLM) Provisions
63 20 Nov 2025 1. Financial Updates – 18 November 2025 √ √ √ -
64 28 Nov 2025 1. Financial Updates – 26 November 2025 √ √ √ √
2. Discussion on Commercial Customers
3. Updates on OJK Audit Findings
4. Discussion on Credit Approval Process
5. Others
65 3 Dec 2025 1. Financial Results – 30 November 2025 √ √ √ √
2. Digital Banking Project Updates
66 11 Dec 2025 1. Updates on CRMS Evaluation √ √ √ √
2. Financial Updates – 9 December 2025
3. E-KTP Reader Progress Update
4. Others
67 15 Dec 2025 1. Updates on Tax Audit 2021 √ √ √ √
68 17 Dec 2025 1. Discussion on PSAK71 Model for ECL Calculation √ √ √ √
2. Updates on OJK Audit Findings
3. AML Report
4. Training Report
69 18 Dec 2025 1. Financial Updates – 16 December 2025 √ √ √ √
2. NGS Updates
70 22 Dec 2025 1. Financial Updates – 18 December 2025 √ √ √ √
2. NGS Updates
Andreas
Jiang Zhu Suryati Herman
No Date Meeting Agenda Yongdong Yong Budiyanto Junianto Basuki
71 29 Dec 2025 1. Financial Updates √ √ √ √ √
2. Discussion on BOD and Committee Structure
Information
√ : Present at the meeting, - : Not present at the meeting, TC : Via teleconference
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Meeting of Board of Directors with Board of Commissioners
During 2025, Board of Directors held meetings with Board of Commissioners 5 (five) times.
No Date Meeting Agenda Attended by
1 28 Feb 2025 Proposal of the Implementation of Authorization Plan in CCB Indonesia Guo Meijun
Mohamad Hasan
Yudo Sutanto
Zhu Yong
Junianto
Agresius R. Kadiaman
2 14 Apr 2025 BOD Response on the Internal Memo from BOC Mohamad Hasan
Yudo Sutanto
Jiang Yongdong
Junianto
Agresius R. Kadiaman
3 17 Jun 2025 1. Proposal of the Adjustment Authorization Plan Implementation in CCB Wu JianZheng
Indonesia Guo Meijun
2. Others Mohamad Hasan
Yudo Sutanto
Jiang Yongdong
Zhu Yong
Junianto
Agresius R. Kadiaman
4 28 Nov 2025 1. Discussion on the Bank Business Plan (BBP) for the years 2026–2028; Wu JianZheng
2. Discussion on the Adjustment of the Authorization Plan Implementation in Guo Meijun
CCB Indonesia for the Period up to February 28th, 2026; Any other business Mohamad Hasan
Yudo Sutanto
Jiang Yongdong
Zhu Yong
Junianto
Agresius R. Kadiaman
5 29 Dec 2025 1. Review and Evaluation of the implementation of the Anti–Money Wu JianZheng
Laundering, Counter–Terrorism Financing, and Counter–Proliferation Guo Meijun
Financing Program (AML, CTF, and CPF Program); Mohamad Hasan
2. Any other business. Yudo Sutanto
Jiang Yongdong
Zhu Yong
Junianto
Andreas Basuki
Training attended by members of Board of Directors during 2025, including:
Name Training Implementation Time Organizer
Jiang Yongdong Cybersecurity Refreshment 2025 19 March 2025 CCB Indonesia
Risk Management Refreshment Certification Level 7 17 June 2025 Triniti Solusi Kreatifindo
Training for High Quality Development of Overseas Institution 22 July – 1 August 2025 Southwest Training Institute
2025 Chengdu
Security Awareness Training: Challenges and Strengthening 26 August 2025 National Cyber and
Cybersecurity in the Financial Sector Cryptography Agency (BSSN)
Zhu Yong Climate Risk Management and Scenario Analysis (CMRS) 11 – 12 March 2025 Prospero
Cybersecurity Refreshment 2025 19 March 2025 CCB Indonesia
Risk Management Refreshment Certification Level 7 17 June 2025 Triniti Solusi Kreatifindo
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Name Training Implementation Time Organizer
Junianto Climate Risk Management and Scenario Analysis (CMRS) 11 – 12 March 2025 Prospero
Risk Management Refreshment Certification Level 7 13 March 2025 IRPA
Cybersecurity Refreshment 2025 19 March 2025 CCB Indonesia
The 9th Asia Pasific HR Forum: A Great HR Management System 27 - 28 August 2025 Intipesan Prawira
to Realize Business Sustainability
PRIMA Executive Gathering 2025 22-24 October 2025 PT Rintis Sejahtera
The Future of Payments: Innovate, Trusted, Global 21 November 2025 Indonesian Payment Systems
Association (ASPI)
Agresius Robajanto Climate Risk Management and Scenario Analysis (CMRS) 11 - 12 March 2025 Prospero
Kadiaman Risk Management Refreshment Certification Level 7 13 March 2025 IRPA
Cybersecurity Refreshment 2025 19 March 2025 CCB Indonesia
2025 Training Session for Compliance Officers of Overseas 26 – 30 May 2025 CCB Corporation – Overseas
Institutions Institutions Compliance
Division, Internal Control and
Compliance Department /
Xian Jiaotong University
Periodic Training I in 2025 by the Compliance Directorate 21 June 2025 CCB Indonesia
Challenges and Strengthening Cybersecurity in the Financial 26 August 2025 National Cyber and
Sector Cryptography Agency (BSSN)
Training Course for Overseas Institution Risk Directors and Risk 22-26 September 2025 CCB Corporation / Northeast
Managements Heads in 2025 Research Institute of CCB
Research Center
Andreas Herman Training on “Risk Management Qualification Level 7” 6 March 2025 IBI-BCC
Basuki Climate Risk Management and Scenario Analysis (CMRS) 11 - 12 March 2025 Prospero
Issuer Seminar 2025 “Navigating Global Dynamics: The 8 July 2025 Kustodian Sentral Efek
Resilience of Indonesia's Economic and Financial Systems” Indonesia (KSEI)
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COMPANY POLICY ON THE EVALUATION Credit Policy Committee
This Committee assists Board of Directors in formulating policies,
OF DIRECTORS' PERFORMANCE AND ITS monitoring the development and condition of the credit portfolio,
IMPLEMENTATION and providing improvement measures.
• Procedure for Assessing the Performance of Board of Directors Information Technology Steering Committee
1. The performance of Board of Directors is assessed based The Information Technology Steering Committee (IT) is tasked with
on specific criteria recommended by the Remuneration managing and monitoring the Bank's use of Information Technology,
and Nomination Committee. including providing recommendations to Board of Directors
2. The results of Board of Directors' performance assessment regarding the formulation of IT Strategic Plans aligned with the
is disclosed in the Annual Report and presented at the Bank's Strategic Plans, formulation of IT policies and procedures, IT
Annual General Meeting of Shareholders. risk management, and monitoring the compliance of approved IT
projects with IT Strategic Plans and user needs to support Bank's
• Criteria Used business activities.
The criteria for evaluating the performance of Board of Directors
include, but are not limited to: Credit Committee
1. Achievement of business targets, The Credit Committee is responsible for approving credits or credit
2. Achievement of short-term and long-term company plans, extensions up to the credit limits determined by Board of Directors
3. Achievement of budgets and revenues, and maintaining the quality of the credits provided so that the
4. Achievement of OJK Ratings targets related to Good Corporate determination of credit quality and the formation of provisions for
Governance and the Bank's Health Level. productive assets are carried out in accordance with the bank's
prudential principles.
• Assessing Parties
The parties responsible for evaluating the performance of Board Human Capital Committee
of Directors are Board of Commissioners and the Annual General The Human Capital Committee is tasked with recommending
Meeting of Shareholders (RUPS). Subsequently, Board of Directors improvements to HR policies, establishing a company code of
and Board of Commissioners will be held accountable for their ethics, proposing current year performance bonus budgets, mass
performance achievements in the 2025 period, including the employee salary adjustments, approving deviations from provisions
implementation of duties and responsibilities of Board of related to HR.
Commissioners and Board of Directors at the Annual General
Meeting of Shareholders held in 2026. All Committees formed under Board of Directors have established
Work Guidelines as references for each Committee in its role of
Board of Directors' performance assessment policy is contained in CCB assisting Board of Directors.
Indonesia's General Policies and Guidelines in Board of Directors' Code
of Conduct which can be accessed through the company's website ASSESSMENT OF THE PERFORMANCE
(idn.ccb.com). Henceforth, the results of the assessment will be disclosed
OF COMMITTEES SUPPORTING THE
Committees under Board of Directors EXECUTION OF BOARD OF DIRECTORS'
DUTIES
As of the end of 2025, there are 6 (six) committees in CCB Indonesia,
consisting of: The performance of the Risk Management Committee, Credit Policy
Committee, ALCO Committee, Information Technology Steering
Asset and Liability Committee (ALCO) Committee, Credit Committee, and Human Capital Committee is
The Asset and Liability Committee is responsible for managing the evaluated based on the following procedures and criteria:
Bank's assets and liabilities. More broadly, ALCO also has the task 1. The performance of each Committee supporting the Board of
of managing liquidity, interest rate management, foreign exchange Directors in carrying out its duties is evaluated periodically by
management, investment management, and gapping management. the Board of Directors.
2. The criteria for evaluating the performance of each committee
Risk Management Committee include, but are not limited to:
The Risk Management Committee assists Board of Directors in a. Achievement of the implementation of committee meetings,
reviewing policies and delegating responsibilities to determine b. Attendance of each committee member,
policies and procedures, and ensuring that business units have c. Administrative orderliness,
properly implemented the strategies approved by Board of Directors. d. Success of decisions made during committee meetings.
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Implementation of Compliance Function Subsequently, based on the Decree of the OJK Board of Commissioners
No. KEPR- 244/D.03/2025 dated 15 December 2025, the OJK conveyed
CCB Indonesia is committed to complying with applicable laws the decision on the results of the fit and proper test (PKK) and approved
and regulations, both issued by Bank Indonesia and other authorities. the nomination of Mr Andreas Herman Basuki as Compliance Director.
The implementation of the Compliance Function at CCB Indonesia
refers to Financial Services Authority Regulation No. 46/POJK.03/2017 Based on the Extraordinary General Meeting of Shareholders (EGMS) on
dated 12 July 2017 concerning the Implementation of Compliance 23 December 2025, and Deed No. 170 dated 23 December 2026 regarding
Functions for Commercial Banks. the Minutes of the Extraordinary General Meeting of Shareholders of PT
Bank China Construction Bank Indonesia Tbk, the EGMS approved:
The Compliance Function includes actions to achieve Compliance - The resignation of Mr Agresius Robajanto Kadiaman from his
Culture at all levels of CCB Indonesia's organization and business position as Director of the Company; and
activities; managing Compliance Risks faced; ensuring that policies, - The appointment of Mr Andreas Herman Basuki as a member
provisions, systems, procedures, and business activities conducted of the Board of Directors of the Company.
by the Bank has complied with Bank Indonesia regulations, as well
as the applicable laws and regulations; ensuring the Bank's compliance The Assignment, Appointment, and Resignation of the Director
with commitments made by CCB Indonesia to the Financial Services overseeing the Compliance Function have been in accordance
Authority, Bank Indonesia, and/or other relevant supervisory authorities. with applicable provisions.
CCB Indonesia has established Compliance Policy and General The Director overseeing the Compliance Function has submitted
Guidelines as well as Compliance Function Implementation quarterly reports on the implementation of his duties and
Guidelines. responsibilities to the President Director, with copies to Board of
Commissioners, and semi-annually to the Financial Services Authority,
In accordance with Article No. 46/POJK.03/2017 dated 12 July 2017 with copies to the President Director and Board of Commissioners.
concerning the Implementation of Compliance Functions, the Bank
is required to have a Director overseeing the Compliance Function The Bank has established Compliance Division, which include the
and to establish a Compliance Work Unit. AML CFT Transaction Analysis & Reporting Section and the Compliance
AML CFT Policy & Advisory Section, which are formed independently,
The obligation to have a Director overseeing the Compliance meaning they are formed separately and free from the influence of
Function has been fulfilled by appointing Mr. Agresius R. Kadiaman other work functions, and have direct access to the Director overseeing
as Compliance Director through the Annual General Meeting of the Compliance Function. The Compliance Division is established at
Shareholders dated 7 January 2019. Based on the Decree of OJK the Bank's headquarters but implements Compliance Functions
Commissioner No. KEP-17/D.03/2019 dated 31 January 2019, and throughout the Bank's office network. Additionally, within the
OJK Letter No. SR-32/PB.12/2019 dated 1 February 2019, the organizational structure of the Compliance Directorate, the Corporate
appointment of Mr. Agresius R. Kadiaman as Compliance Director Policy, Guidelines & Procedures Division has also been established.
of CCB Indonesia has been approved by the OJK. The appointment
became effective on 6 February 2019. The Bank has provided quality human resources in the Compliance
Division to carry out tasks effectively.
Furthermore, based on the Annual General Meeting of Shareholders
(AGMS) dated 7 June 2024, it was decided that the AGMS approved The Compliance Director and Compliance Division have established
the reappointment of members of Board of Directors and members policies and guidelines to ensure the compliance, adequacy, and
of Board of Commissioners of the Company for the term commencing effectiveness of the compliance function's role throughout the
from the closing of the meeting until the closing of the Company's bank's organizational structure.
Annual General Meeting of Shareholders for the fiscal year 2028.
The Bank has made improvements by enhancing the implementation
In connection with the resignation of Mr Agresius R. Kadiaman as of the AML CFT and CPF programs through the provision of AML
Compliance Director, the Bank has submitted a request for approval System outside core banking, improvements and refinements to
of the resignation to OJK through Bank Letter No. 304/CCBI/DDIR-OJK/ all Policies, Guidelines, and SOPs (KSOPs), as well as updating KSOPs
XI/2025 dated 10 November 2025 regarding the Request for Approval in connection with the application of new regulatory provisions
of the Dismissal/Replacement of the Director in Charge of Compliance. and the Bank's business developments.
Furthermore, based on OJK Letter No. SR-247/PB. 31/2025 dated 1 The increased role of the compliance function is continuously
December 2025 regarding the Request for Approval of the carried out to assist the bank's compliance improvement process,
Replacement of the Director in Charge of Compliance at PT Bank reflected in efforts made, among others, through the issuance of
China Construction Bank Indonesia, Tbk, OJK stated that the Bank compliance news, compliance opinions, compliance reviews,
may continue the process of submitting the replacement of the compliance checklists, compliance campaigns, bank regulation
Director in Charge of Compliance before the end of his term of socialization, as well as acting as liaison officers to the Financial
office through a General Meeting of Shareholders (GMS). Services Authority, Bank Indonesia, and other regulators.
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The level of compliance of the Bank with all applicable regulations and laws as well as the fulfillment of
commitments with the relevant authorities.
The Bank has ensured compliance with the regulations of the Financial Services Authority, Bank Indonesia, and applicable laws and
regulations, including by:
- Establishing necessary measures while adhering to the principle of prudence
- Monitoring, maintaining, and ensuring that the Bank's activities do not deviate from regulations
- Monitoring and ensuring the Bank's compliance with all agreements and commitments made by the Bank to the Financial Services
Authority and other authorized regulatory bodies.
Administrative Sanctions
• Administrative sanctions imposed on the Company
In 2025, there were still several reporting-related sanctions imposed by the Regulator on CCB Indonesia. In response to the non-compliance,
the Bank has made corrections and established follow-up measures to ensure that similar non-compliance does not occur again.
• Administrative sanctions imposed on members of Board of Commissioners
In 2025, no administrative sanctions were imposed on members of Board of Commissioners of the Company.
• Administrative sanctions imposed on members of Board of Directors
In 2025, no administrative sanctions were imposed on members of Board of Directors of the Company.
IMPLEMENTATION OF THE INTERNAL AUDIT FUNCTION
Based on Financial Services Authority Regulation No. 1/POJK.03/2019 dated 28 January 2019 regarding the Implementation of the Internal
Audit Function in Commercial Banks, CCB Indonesia has established the Internal Audit Unit (IAU), which is an independent functional
unit from operational units and reports directly to the President Director.
STRUCTURE AND POSITION OF INTERNAL AUDIT UNIT
Organizational Structure of Internal Audit Unit
PRESIDENT DIRECTOR
AUDIT COMMITTEE
INTERNAL AUDIT DIVISION HEAD
CREDIT & CORPORATE SUPPORT BRANCH, CENTRALIZED
AUDIT HEAD OPERATION & IT AUDIT HEAD
QUALITY ASSURANCE &
DEVELOPMENT AUDIT
AUDITOR
CCB Indonesia established an Internal Audit Unit (SKAI), which is an independent function from operational units and reports directly to
President Director. This is in line with OJK Regulation No. 1/POJK.03/2019 dated 28 January 2019 concerning the Implementation of
Internal Audit Functions in Commercial Banks and OJK Regulation No. 56/POJK.04/2015 dated 29 December 2015 concerning the
Establishment and Guidelines for the Preparation of Internal Audit Unit Charters.
CCB Indonesia has established Policies and General Audit Guidelines, an Internal Audit Charter, and is equipped with several Standard
Operating Procedures (SOPs), including Operational Audit SOPs, Credit Audit SOPs, Treasury Audit SOPs, Trade Financing Audit SOPs, and
Information Technology Audit SOPs.
CCB Indonesia provides quality resources to the Internal Audit Division to effectively carry out its tasks.
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198 China Construction Bank Indonesia Annual Report 2025
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Rita Fitria
Internal Audit Head (IAU)
• Effective since 24 May 2023, IAU is led by Ms. Rita Fitria. 3. Queensland University of Technology Indonesia Community
(QUIC) (2017- 2021) Vice President QUIC
Education: 4. Prasetya Mulya University (July 2016 – Present) : Part Time
• 2008-2009 Queensland University of Technology (QUT) Master Lecturer of Business School (Treasury Management)
of Business Advanced (International Business)
• 1996 - 2000 Syahkuala University Bachelor of Accounting The appointment of Ms. Rita Fitria as Head of Internal Audit Division
has been reported to the Financial Services Authority through letter
Certifications: No. 126/CCBI/DDIR-OJK/V/2023 dated 26 May 2023.
• Assessor Certification of Risk Management, Compliance and
Internal Audit Effectiveness and scope of internal audit in assessing all
• Brevet CAP (Credit Application Package) aspects and elements of the Bank's activities
• Brevet Credit Application Package (CAP), Distinction
• Brevet Corporate Finance, Distinction The Internal Audit Division is responsible for conducting independent
• Brevet Global Business, Distinction and effective examinations of all aspects and elements of activities
• Risk Management Certification Level 6 that are directly expected to affect the interests of the Bank and
• Indonesia Internal Audit Practitioner (IIAP) the public.
• Certified Banking Internal Audit (CBIA) Level Manager
• ISO 9001:2015 (Quality Management System) The results of the Internal Audit Division's examination, along with
• ISO 30301:2019 (Record Management) its follow-up recommendations, are reported directly to the President
• ISO 37001:2016 (SMAP) Director and Board of Commissioners represented by the Audit
• Procurement Certification (LKPP) Committee, with a copy to the Director Overseeing Compliance
• Record Management Certification (ANRI) Functions. Subsequently, Board of Commissioners will oversee and
• Compliance Certification confirm that management has taken necessary corrective actions
based on the examination results.
Experience:
1. PT Bank Negara Indonesia (PERSERO) TBK CCB Indonesia maintains effective and efficient execution of internal
a. Internal Audit Manager Of Business Banking (01/01/2020- control systems by closely monitoring the outcomes of follow-up
Mei 2023) actions implemented by the auditee. In the absence of follow-up
b. Internal Audit Manager Of Procurement and Fixed Asset actions, the Internal Audit Division will verify with the relevant party
(02/02/2017 - 30/12/2020) and issue an internal memo for further action. Supervisory procedures
c. Internal Audit Manager Of Treasury Division (02/11/2015- have been consistently applied, fostering a supportive atmosphere
01/02/2017) for internal control endeavors.
d. Compliance Manager Of Treasury Division (20/01/2014 -
01/11/2015) In addition to conducting auditing activities, the Internal Audit
e. Compliance Manager Of Business Banking And International Division consistently acts as a consultant to internal parties at CCB
Transaction (01/01/2012 - 19/01/2014) Indonesia who require assistance, particularly regarding internal
f. Compliance Development Manager (11/11/2011 - control systems.
31/12/2012)
g. Manager Of Business Banking, Treasury and International Board of Directors of CCB Indonesia is responsible for creating the
Policy (11/02/2010 - 10/11/2011) internal control structure and ensuring the functioning of CCB
h. Internal Audit Division (03/09/2002 - 01/02/2008) Indonesia's internal audit function at every management level.
2. Bank Internal Auditor Association (IAIB) : Head of Certification Every Examination Result Report (LHP) reported to the President
and Ethics
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China Construction Bank Indonesia Annual Report 2025 199
CORPORATE GOVERNANCE
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Director is circulated to all Directors with a copy to the Audit Board of Commissioners has recommended the Public Accounting
Committee. With this mechanism, every finding will be brought to Firm "Purwantono, Sungkoro & Surja" (a member of Ernst & Young)
the attention of management and promptly addressed according to audit the CCB Indonesia's financial statements for the 2025 fiscal
to their respective areas. year, through Board of Commissioners Meeting held on 18 June
2025.
The internal oversight function by the Internal Audit Division is
conducted using systematic audit methods and a risk-based audit The Annual General Meeting held on 23 June 2025, approved the
approach, prioritizing supervision on processes or units with higher appointment of the Public Accounting Firm "Purwantono, Sungkoro
risks. & Surja" (a member of Ernst & Young) to audit the Company's
financial statements for the 2025 fiscal year.
Overall, during 2025, the implementation of the internal oversight
function has been satisfactory. The appointment of the Public Accounting Firm has been reported
to the OJK Banking Supervisory Authority through letter No. 262/
The Bank periodically reviews the effectiveness of the Internal Audit CCBI/DDIR-OJK/IX/2025 dated 12 September 2025.
implementation and its compliance with the Standards for
Implementing the Internal Audit Function of Commercial Banks The appointed Public Accountant and Public Accounting Firm,
by external parties every three years. The last report of the review namely "Purwantono, Sungkoro & Surja" (a member of Ernst &
results was reported to the Financial Services Authority through Young), is registered as the auditor of the Bank with the Financial
letter No. 210/CCBI/DDIR-OJK/VIII/2023 dated 25 August 2023. Services Authority, with No. STTD.KAP-03/PM.22/2018 dated 15
January 2018.
The responsibilities of the Internal Audit Function in providing an
independent and objective assessment of the adequacy and The auditor performs its duties objectively. The Audit of the Financial
effectiveness of the internal control system, including internal control Statements ending on 31 December 2025, was conducted based
over the Bank’s financial reporting process (ICoFR). Within the framework on employment agreement No. 3583/PSS/2025.
of ICoFR implementation, the Internal Audit Function evaluates the
operating effectiveness of controls through audit activities and The Public Accountant conducts independent audits, complies
control testing to ensure that controls designed and implemented with professional standards for public accountants and
by management operate effectively in mitigating risks that may affect employment agreements, and the audit scope set, and has
the reliability of financial reporting. The Internal Audit Function also communicated with the Financial Services Authority regarding
monitors the follow-up actions taken by the relevant work units in the audited Bank's conditions for audit preparation and
response to internal control findings. The results of the evaluation implementation.
are communicated to management and the Audit Committee as
part of the independent assurance function and serve as a basis for The implementation of the Audit Service Provision by the Public
providing recommendations for improvement to strengthen the Accounting Firm "Purwantono, Sungkoro & Surja" (a member of
effectiveness of the internal control system and support the integrity Ernst & Young) to audit the CCB Indonesia's financial statements
of the financial reporting process within the Bank. for the 2025 fiscal year will be evaluated by the Audit Committee,
and the results will be reported to the OJK.
Implementation of External Auditor Function
The following is the disclosure of Information on the Use of Public
In accordance with the Financial Services Authority's regulations Accountant Services (AP) and Public Accounting Firm (KAP) in
regarding the Use of Public Accountant and Public Accounting Firm tabular form:
Services in Financial Services Activities as stipulated in POJK No. 9 of
2023 and OJK Circular Letter No. 18/SEOJK.03/2023, the Bank appoints No Item 2025
Public Accountants and Public Accounting Firms registered with the 1 Name of Public Christophorus Alvin Kossim,
Financial Services Authority to audit the Annual Financial Statements. Accountant Registered Public Auditor No. AP.1681
2 Name of Public Public Accounting Firm Purwantono,
The appointment of Public Accountants and Public Accounting Accounting Firm Sungkoro & Surja, Registered Public
Firms to audit the Company's financial statements for the 2025 Accountant KMK No. 603/KM.1/2015
fiscal year is made based on recommendations from the Audit 3 Audit Fee for each type Audit 31 December 2025 : IDR
Committee to Board of Commissioners. of service provided by 1,972,192,500 (including VAT and out
the public accountant of pocket expenses)
The Audit Committee has recommended the appointment of Public in the last fiscal year
Accountants and Public Accounting Firms to the AGM through 4 Other services from Nil
Board of Commissioners. The recommendation was conveyed Public Accounting Firm
in the last fiscal year
through Internal Memo No. 010/MI/KA/VI/2025 dated 18 June 2025
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200 China Construction Bank Indonesia Annual Report 2025
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Implementation of Risk Management including Internal - Risk Management Policy and General Guidelines
Control Systems - Risk Profile Guidelines
- Strategic Risk Guidelines
The Bank has an adequate organizational structure to support the - Compliance Risk Guidelines
implementation of risk management and internal control, including - Legal Risk Guidelines
the establishment of the Internal Audit Division, Risk Management - Reputation Risk Guidelines
Division, Risk Management Committee, Risk Monitoring Committee, - Liquidity Risk Guidelines
and Compliance Division. - Market Risk Guidelines
- Operational Risk Guidelines
a. Active Oversight by Board of Commissioners and Board - Credit Risk Guidelines
of Directors - Internal Capital Adequacy Assessment Process (ICAAP) Guidelines
The Bank has defined clear authority and responsibilities at - Risk-Based Bank Health Level Guidelines
each level of position related to the implementation of Risk - Asset & Liability Management (ALMA) Guidelines
Management. - Business Continuity Management (BCM) and Business
Continuity Plan (BCP) Guidelines
Board of Commissioners plays an active role in overseeing the - New Product and Activity Guidelines
implementation of risk management, including: - CKPN Guidelines
- Approving and evaluating Risk Management policies, - Implementation Guidelines for The Three Lines of Defense (3LD)
including strategies and Risk Management frameworks. - Interest Rate Risk in The Banking Book Guidelines
- Evaluating the accountability of Board of Directors and - Information Technology Policy and General Guidelines
providing guidance for improvements in the periodic
implementation of Risk Management policies. c. Adequacy of Risk Identification, Measurement, Monitoring,
and Control Processes and Risk Management Information
In overseeing the implementation of risk management, Board System
of Commissioners is assisted by the Risk Monitoring Committee. CCB Indonesia has implemented risk management policies
aimed at ensuring that risks arising from its activities can be
The active role of the CCB Indonesia Board of Directors is identified, measured, monitored, managed, and reported,
demonstrated by: ultimately benefiting shareholders and the public. To achieve
- Developing, evaluating, and updating Risk Management this goal, the bank has formed a Risk Management Committee
policies, including strategies and Risk Management and a Risk Management Division tasked with establishing Risk
frameworks. Management Policies to address emerging risks, improve, and
- Ensuring that the Risk Management function is applied enhance the implementation of Risk Management.
independently.
- Developing, establishing, and updating procedures and Essentially, the risk management process is carried out by each
tools for identifying, measuring, monitoring, and controlling unit, considering that the risks faced are individual risks inherent
risks. in the products, transactions, and processes of the respective
- Being responsible for the implementation of Risk Management units. To assist in managing risk management, CCB Indonesia
and evaluating and providing guidance based on reports has established a Risk Management Function responsible for
submitted by the Risk Management Function, including monitoring the implementation of risk management policies
risk profile reports. approved by Board of Directors and periodically reviewing the
- Ensuring the implementation of corrective measures for risk management process, including assessing any proposals
issues or deviations in the bank's operations identified by for new products and activities.
the Internal Audit Division.
- Cultivating a Risk Management culture, including risk The implementation of Risk Management at CCB Indonesia
awareness at all levels of the organization. includes active management oversight, policy implementation,
procedures, and limit setting. The bank has also identified,
In ensuring the proper implementation of risk management, measured, monitored, and controlled risks and implemented
Board of Directors is assisted by the Risk Management Committee. risk control systems.
Efforts to enhance the implementation of risk management In the context of risk management processes, the Risk
are periodically discussed in Board of Commissioners Meetings, Management Division has prepared a Risk Profile Report
Committee Meetings, and/or Board Meetings. using methods in accordance with the Financial Services
Authority regulations on the Implementation of Risk
b. Adequacy of Policies, Procedures, and Limit Setting Management for Commercial Banks as regulated in FSA
The Bank has adequate policies, procedures, and risk limit Regulation No. 18/POJK.03/2016 and FSA Circular Letter No.
settings to support the implementation of risk management, 34/SEOJK.03/2016.
including:
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The mechanism for assessing risk profile reports involves determining risk data. Some assessment models include the identification
risk levels and ratings referring to and aligned with the assessment and measurement of operational risks already owned by
of Bank Health Level based on risk or Risk-Based Bank Rating (RBBR) the Bank, including:
and other relevant Financial Services Authority regulations. The a. Operational Risk Self-Assessment
risk profile report is prepared periodically and then reported to b. Operational key risk indicators
Board of Directors for discussion in the Risk Management Committee. c. Operational Risk Incident Form
d. Comprehensive Internal Control System Bank wide, risk identification and measurement are conducted
As a manifestation of the Bank's commitment to implementing on several key indicators that are considered to represent
Good Corporate Governance and applying risk management the operational risks of the bank. These indicators are
in healthy and prudent banking practices, CCB Indonesia grouped into five major categories: Business Characteristics
conducts comprehensive oversight functions that are and Complexity, Human Resources, Information Technology
independent and objective. In principle, the implementation and Supporting Infrastructure, Fraud, and External Events.
of the internal control system is carried out through inherent The ultimate result of this identification and measurement
control mechanisms within each work unit, including direct is the bank's operational risk profile, which is reported to
supervision by superiors over subordinates, compliance with the Financial Services Authority (OJK) every quarter.
standard operating procedures, and other internal control
mechanisms. The oversight function ensures that the internal The Risk Management Division continuously monitors both
control system functions as intended, overseen by the Internal overall and loss event occurrences in the bank's core activities,
Audit Division reporting directly to the CEO. applying internal oversight and periodic reporting on the
consequences of Operational Risk. Mechanisms for operational
Internal oversight functions by the Internal Audit Division are risk mitigation include internal control processes for information
conducted using systematic audit methods and a risk-based technology process security, regular reviews of operational
audit approach, prioritizing oversight of processes or units with activities, Business Continuity Management development
higher risks. to ensure sustainable operations, and loss limits in the event
of business interruptions. The bank has developed an
• Financial and operational controls, as well as compliance Emergency Plan (Business Continuity Plan) along with its
with other regulatory requirements. security management. The bank consistently implements
an Anti-Money Laundering (AML) program, including the
The Bank's Operational Risk Management primarily aims Know Your Customer (KYC) principle, in line with operational
to minimize the negative impact of internal process failures, risk exposure, outlined in written policies and procedures.
human errors, system failures, and/or external events.
Additionally, the bank has implemented an Anti-Fraud
Governance & Organization in managing operational risks, Strategy as a commitment to controlling fraud incidents
risk owners are responsible for the risks occurring in their through fraud risk management.
respective departments. Risk control procedures are governed
by the Bank's comprehensive policies and procedures in Internal controls in the bank's financial and operational
each department. activities are conducted from the initial process before
engaging with customers and/or third parties, through
The Risk Management Division oversees operational risk recording processes, to report preparation.
management in the Bank by coordinating with departments
to address material operational risk issues so that these The Bank operates based on the four-eyes principle, where
risks can be controlled early on. the bank officer inspecting transactions is different from
the one executing them. Financial statements are prepared
The Bank's Policies and Procedures have been supplemented following Indonesian accounting standards, subsequently
with Operational Risk Management Policies to support the reported to regulators and disclosed to the public, adhering
implementation of operational risk management across to regulatory requirements and applicable laws.
all units. The Bank's Risk Management Process includes the
identification, measurement, monitoring, control, and To ensure compliance with regulatory requirements, the
determination of operational risk limits. The Bank continuously compliance function documents the issuance of new
identifies operational risks inherent in specific business regulatory provisions or revisions to previous ones by: (i)
lines. This is done by periodically assessing parameters that compiling compliance news and presenting it to Board of
affect the exposure of operational risks. In measuring Directors and related divisions, (ii) identifying obligations
operational risks, the Bank has accurate risk assessment arising from the aforementioned regulatory provisions and
methodologies, competent human resources, and adequate communicating them to the relevant divisions to fulfill said
infrastructure systems to identify and collect operational obligations, (iii) assessing the impact on the bank's business
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
activities and internal regulations, and determining whether To ensure the optimal implementation of Standard Operating
adjustments to internal regulations are necessary, (iv) Procedures (KSOP), the Bank has distributed KSOP to all Bank Offices
reviewing drafts of new internal regulations and/or revisions according to their respective portions and conducted KSOP
to internal regulations to ensure compliance with the latest socialization to all Bank Offices.
regulatory provisions.
In conducting its business activities, CCB Indonesia continuously
Furthermore, the bank's business activities, including but faces dynamic business conditions as well as various risks that must
not limited to financial and operational areas, are conducted be managed appropriately. Therefore, strengthening the internal
following the policies and procedures established by the control system is an important aspect to ensure that the Bank’s
bank based on applicable regulatory requirements. operational processes and financial reporting are carried out in a
reliable, transparent, and accountable manner. To enhance the
• Review of the effectiveness of the internal control system quality of its internal control framework, the Bank has established
and commenced the implementation of a roadmap for Internal
Overall, the quality of the internal control system has shown Control over Financial Reporting (ICoFR) in accordance with the
satisfactory results. CCB Indonesia strives to operate the implementation stages determined by management. This
internal control system effectively and efficiently, and implementation is not only intended to ensure the reliability of
oversight procedures have been consistently implemented, consolidated financial statements, but also to improve the efficiency
maintaining a supportive environment for internal control and effectiveness of business processes supported by internal
efforts. Significant internal auditor findings have been controls, strengthen the accuracy of data and information, enhance
reported to the Financial Services Authority in accordance the adequacy of existing policies and procedures, and foster a
with applicable regulations. Additionally, issues related to culture of risk awareness across all levels of the organization.
the adequacy of internal controls have been reported to
management, and follow-up measures have been taken Furthermore, the implementation of ICoFR is designed to provide
to minimize risks. reasonable assurance and to function as an early warning system
in identifying potential risks that may affect the financial reporting
In order to strengthen the internal control system and comply process. Through the effective implementation of ICoFR, all lines
with the Bank's Governance Structure, there has been a of defense are expected to function optimally and complement
restructuring, improvement, and updating of the General one another in supporting the implementation of combined
Policies and Guidelines, Guidelines, and Standard Operating assurance, thereby creating added value for stakeholders. The
Procedures (SOP). Board of Commissioners also continuously encourages management
to further strengthen the internal control system and ensure that
Throughout the year 2025, the Bank has issued new and revised the implementation of ICoFR is carried out consistently and
internal regulations, detailed as follows: sustainably, including within subsidiary entities, to support the
establishment of a more integrated and effective corporate
Number of governance framework.
KSOP
Internal documents The internal control system within the Bank constitutes a supervisory
Provision Number Number until the end
No Document issued (new) revised of 2025 mechanism designed and implemented by management on an
1 General 0 8 27 ongoing basis, taking into consideration the objectives, scale, and
Policies and complexity of the Bank’s business activities. The implementation of
Guidelines this internal control system aims to ensure compliance with applicable
(KPU) laws and regulations as well as internal policies of the Bank, ensure
2 Guidelines 0 30 74 the availability of complete, accurate, relevant, and timely financial
3 Standard 1 22 74 and management information as a basis for accountable decision-
Operating making, and support the efficiency and effectiveness of the Bank’s
Procedure operational activities. In addition, the internal control system is also
(SOP) expected to strengthen the implementation of a comprehensive
Total 175 risk culture throughout the Bank.
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THE IMPLEMENTATION OF INTERNAL All BPM and RCM are prepared by the First Line (business process
owners) in collaboration with the relevant units and subsequently
CONTROL IN THE BANK’S FINANCIAL reviewed and validated by the Second Line (ICoFR Special
REPORTING PROCESS Working Unit/UKK ICoFR).
The implementation of the Bank's Internal Control over Financial 2. Implementation and Continuous Monitoring
Reporting (ICoFR) process is carried out to ensure the availability of The validated BPM and RCM subsequently serve as the basis
financial information and reports that are reliable, accurate, complete, for the implementation of Control Self-Assessment (CSA) by
relevant, and timely. The implementation of internal control over the First Line in collaboration with the relevant risk management
financial reporting refers to the provisions set forth in Financial functions, which are then evaluated by the Second Line (UKK
Services Authority Regulation (POJK) No. 15 of 2024 concerning the ICoFR) to ensure the adequacy and consistency of control
Integrity of Bank Financial Reporting, which aims to strengthen the implementation.
accuracy, reliability, and transparency of financial information and
financial statements of banks, while also ensuring that the financial 3. Evaluation
reporting process is supported by an effective internal control system. The Second Line, specifically ICoFR Special Working Unit (UKK
ICoFR), evaluates the adequacy of control design through the
As guidance for the implementation of ICoFR, the Bank has established Test of Design (TOD) methodology on controls that have
the Policy and General Guidelines on Financial Reporting Integrity undergone the CSA process conducted by the First Line.
of PT Bank China Construction Bank Indonesia Tbk, which set out Subsequently, the Third Line, namely the Internal Audit Function,
the principles and general provisions governing the implementation evaluates the operating effectiveness of controls through the
of internal control over financial reporting within the Bank. Test of Operating Effectiveness (TOE) methodology as part of
its independent assurance function.
In addition, in accordance with POJK No. 15 of 2024, the Bank has
established a dedicated ICoFR Special Working Unit (UKK ICoFR) as 4. Remediation
part of the second line of defense to coordinate the implementation When controls assessed as ineffective during the design
of ICoFR across the Bank. validation process, the implementation of Control Self-Assessment
(CSA), or the evaluation process will be followed up through
Referring to the aforementioned Policy and General Guidelines, remediation actions by the First Line. Remediation is carried
the implementation of ICoFR at the Bank is planned to be carried out to address weaknesses in both the control design and the
out gradually through five (5) main stages as follows: operating effectiveness of the controls.
1. Design 5. Reporting
The design phase aims to establish the scope of ICoFR The results of the ICoFR implementation, including the results
implementation, which includes: of control effectiveness evaluations and the follow-up actions
1) Assessment of materiality levels, including Overall Materiality on remediation processes, will be reported to management
and Performance Materiality. and relevant parties in accordance with applicable regulations.
2) Identification of significant accounts and significant
disclosures in the financial statements. Where controls remain ineffective at the end of the financial
3) Identification of significant locations or entities. reporting period, whether based on the results of the CSA, the
4) Identification of significant business processes evaluation conducted by the Second Line (UKK ICoFR), or the
5) Identification of significant applications. evaluation performed by Internal Audit, the Bank will determine
6) Preparation of Business Process Mapping (BPM) and Risk the level of deficiency of such controls. The impact of ineffective
Control Matrix (RCM), which include: controls on the financial statements will then be assessed and
▪ Entity Level Control (ELC) categorized into three (3) levels of deficiencies, namely:
▪ Process Level Control (PLC) ▪ Control Deficiency
▪ IT General Control (ITGC) ▪ Significant Deficiency
▪ Material Weakness
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In carrying out these five stages, the Bank involves three lines of defense in accordance with the Three Lines Model, as follows:
Board of Directors and Board of Commissioners/Regulatory Agency
Accountable to stakeholders or responsible for organizational oversight
Role: Integrity, Leadership, and Transparency
External Assurance Provider
Management Implementation of Actions (including risk
Internal Audit Independent Assurance
management) to achieve organizational objectives
First Line Second Line Third Line
Providing independent and effective assurance
Providing products/services to clients/ Expertise, support, oversight, and
and recommendations on all matters related
customers and managing risks challenges related to risk issues to the achievement of objectives
Accountability and Delegation, guidance, Aligning communication,
reporting resources, and oversight coordination, and collaboration
CCB Indonesia recognizes the importance of implementing Internal The implementation is carried out in reference to Financial Services
Control over Financial Reporting (ICoFR) to support the integrity Authority Regulation (POJK) No. 15 of 2024, and is aligned with
and reliability of the financial reporting process to external generally accepted internal control frameworks and standards,
stakeholders and to ensure compliance with applicable laws and including the COSO Internal Control – Integrated Framework (2013)
regulations. The implementation of ICoFR at CCB Indonesia and COBIT 2019, as well as the stages of ICoFR implementation as
commenced in the 2025 financial year as the first year of outlined in PCAOB Auditing Standard No. 2201.
implementation, with a limited scope focused on selected significant
business processes. To ensure the effective implementation of Internal Control over
Financial Reporting (ICoFR) in accordance with applicable regulations,
At this initial stage, the scope of ICoFR implementation was the Bank upholds the principle of active oversight by the Board of
determined using the Top-Down Risk Assessment (TDRA) Commissioners, supported by the Audit Committee, over the
methodology to identify significant accounts, significant locations, implementation carried out by the Board of Directors.
significant business processes, and significant applications that
may affect the reliability of financial reporting. Subsequently, the The Board of Directors actively discusses ICoFR implementation
Bank conducted the identification of ICoFR risks and key controls through Board meetings, which have been convened twice, on 21
within the selected significant business processes, which include July 2025 and 29 September 2025, focusing on strategic measures
Entity Level Controls (ELC), IT General Controls (ITGC), and Process for the Bank’s ICoFR implementation.
Level Controls (PLC) within the Financial Statement Closing Process
(FSCP). The results of this identification were documented in Business On the other hand, the Board of Commissioners, with the support
Process Mapping (BPM) and Risk Control Matrix (RCM), which were of the Audit Committee, performs its supervisory function by
then followed by the implementation of control design validation. providing strategic direction and input to the Board of Directors,
including through ongoing communication and discussion forums.
Bank management is committed to gradually expanding the Such guidance emphasizes, among others, the importance of
implementation of ICoFR in subsequent periods with a broader strengthening the internal control framework over financial reporting,
scope of coverage and additional significant business processes. improving the quality of documentation and evidencing, and
In the 2026 financial year, the ICoFR implementation is planned to accelerating the implementation of the ICoFR roadmap in line with
include ELC, ITGC, and PLC within the FSCP, Treasury, Funding, and regulatory requirements.
Loan processes, with an expanded scope of activities to include
the evaluation of control effectiveness. In the following years, Bank Through the synergy between the Board of Directors and the Board
management is committed to progressively implementing ICoFR of Commissioners, supported by the Audit Committee, the Bank
in a more comprehensive manner, covering the entire scope of is committed to ensuring that the implementation of ICoFR is
internal control over financial reporting as well as all business effective, well-directed, and sustainable, while supporting the
processes identified as significant in the respective financial year. integrity and reliability of the Bank’s financial reporting.
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China Construction Bank Indonesia Annual Report 2025 205
CORPORATE GOVERNANCE
Management Assessment Report on the Effectiveness of basis to support the enhancement of internal control quality and
the Implementation of Internal Controls in the Financial to strengthen the integrity of the financial reporting process
Reporting Process within the Bank.
The Bank’s Board of Directors is responsible for the implementation The implementation and development of ICoFR at CCB Indonesia
of adequate internal controls in the financial reporting process. The are carried out in reference to Financial Services Authority Regulation
implementation of these internal controls is overseen by the Board (POJK) No. 15 of 2024 concerning the Integrity of Bank Financial
of Commissioners through the Audit Committee and is carried out Reporting, and are aligned with internationally recognized internal
by all levels of management and employees of the Bank to provide control frameworks, including the COSO Internal Control – Integrated
reasonable assurance regarding the integrity, reliability, accuracy, Framework (2013) and COBIT 2019. In addition, the stages of
and consistency of the Bank’s financial information and reports. The implementation and evaluation of control effectiveness also refer
implementation of internal controls aims to ensure transparency to practices outlined in PCAOB Auditing Standard No. 2201, as part
and reliability of financial information, improve the efficiency and of the Bank’s efforts to ensure the effectiveness of internal controls
effectiveness of the financial reporting process, and ensure compliance in supporting the implementation of good corporate governance.
with applicable accounting standards and regulatory requirements.
Therefore, this report is prepared as a form of accountability and
In the 2025 Financial Year, the implementation of ICoFR at CCB commitment of the Bank’s Board of Directors in maintaining the
Indonesia is at the initial design stage with a limited scope. At this integrity of the Company’s financial reporting process and ensuring
stage, Management has determined the scope of the ICoFR that internal controls over financial reporting continue to be
implementation and identified risks and key controls in several key developed on a sustainable basis. Although the implementation
control areas, namely Entity Level Control (ELC), IT General Control of ICoFR in the 2025 Financial Year is still carried out within a
(ITGC), and Process Level Control (PLC) within the significant business limited scope and focused on selected significant business
process of the Financial Statement Closing Process (FSCP). The results processes, Bank Management remains committed to gradually
of this identification have been documented in Business Process expanding the scope of implementation and enhancing the
Mapping (BPM) and Risk Control Matrix (RCM) to support the effectiveness of internal controls over financial reporting in the
strengthening of internal controls over the financial reporting process. coming periods.
Bank Management recognizes that the implementation of ICoFR ICoFR Working Unit (UKK ICoFR)
in the first year is still conducted on a limited basis and focused on
certain significant business processes. In line with this, Management The roles and responsibilities related to the management of ICoFR
is committed to gradually expanding the scope of ICoFR implementation, including the development and oversight of
implementation in the following periods by involving more significant policies on internal control over the Bank’s financial reporting
business processes and strengthening the mechanisms for evaluation process (ICoFR), efforts to prevent fraud or manipulation in financial
and monitoring of the effectiveness of internal controls. information and financial statements, ensuring the integrity of
financial reporting in accordance with accounting standards and
Going forward, the implementation of ICoFR will continue to be Financial Services Authority (OJK) regulations, monitoring the
developed through the expansion of business process coverage, implementation of internal control policies and procedures, and
the implementation of Control Self-Assessment (CSA), the evaluation coordinating with the risk management, compliance, and anti-fraud
of control effectiveness, and the remediation of controls that functions to support the implementation of internal controls over
require improvement. These efforts are carried out on an ongoing financial reporting within the Bank.
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206 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
STATEMENT LETTER OF BOARD OF DIRECTORS
CONCERNING
THE IMPLEMENTATION OF INTERNAL CONTROLS OVER FINANCIAL REPORTING
PT BANK CHINA CONSTRUCTION BANK INDONESIA, TBK.
We, the undersigned, declare our responsibility for the Implementation of Internal Control over Financial Reporting (ICoFR) to ensure the
reliability, accuracy, and quality of financial information prepared in accordance with financial accounting standards applicable in Indonesia,
and relevant laws and regulations, including Financial Services Authority Regulation No. 15 of 2024 concerning Bank Financial Reporting
Integrity.
We assess that internal controls in the Bank’s financial reporting process have been designed and implemented, and their effectiveness
has been progressively implemented in accordance with applicable regulations. We are committed to continuously strengthening internal
controls to maintain the integrity and quality of the Bank’s financial reporting.
We hereby certify the statement is made truthfully.
Jakarta, 28 April 2026
Members of Board of Directors,
Jiang Yongdong
President Director
Zhu Yong Junianto Suryati Budiyanto Andreas Herman Basuki
Director Director Director Compliance Director
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China Construction Bank Indonesia Annual Report 2025 207
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CORPORATE SECRETARY
Thomas Widianto
Corporate Secretary
The Corporate Secretary plays a crucial role in enforcing Good In 2010 – 2016 he held the position of Regional Head at PT Bank
Corporate Governance practices at CCB Indonesia, especially Windu Kentjana International Tbk. In November 2016 the Bank was
regarding transparency, while also ensuring adherence to current renamed as PT Bank China Construction Bank Indonesia Tbk (“CCB
capital market regulations and guidelines. The appointment of the Indonesia”), and subsequently from 2017 he served as Strategic
Corporate Secretary is intended to uphold CCB Indonesia's reputation Transformation Division Head.
and safeguard its interests by nurturing effective communication
and relationships with stakeholders through diverse public relations In accordance with Financial Services Authority Regulation No. 35/
initiatives. Additionally, the Corporate Secretary serves as the liaison POJK.04/2014 concerning the Corporate Secretary of Issuers or
between Board of Directors and external parties, particularly Public Companies, appointed as Corporate Secretary of PT Bank
investors, the capital market community, and shareholders, in all China Construction Bank Indonesia Tbk effective as of 13 November
communication matters. 2024 based on Board of Directors' Decree No. 103/CCBI/XI/2024
dated 1 November 2024.
The Primary Functions of the Corporate Secretary are as follows:
1. Acting on behalf of Board of Directors in interactions with Implementation of the Corporate Secretary's duties during the year
external entities, notably investors, the capital market community, 2025 are as follows:
pertinent institutions, and shareholders. 1. Coordinate and handle the preparation of 2024 Annual Report and
2. Monitoring the Company's compliance with capital market 2024 Sustainability Report in accordance with the format of circular
regulations and provisions. letter of OJK No. 16/SEOJK.04/2021, has been completed on time
3. Assisting Board of Directors and Board of Commissioners in on 29 April 2025 in accordance with Capital Market Supervisory
upholding adherence to the Articles of Association and other provisions, including reporting to OJK, IDX and other external parties.
regulatory requirements to support the Company's operations. 2. Manage the coordination of the “2024 Parent Entity Annual
4. Undertaking activities that support the implementation Report” reporting to OJK, in accordance with provisions, it has
of transparency principles, especially concerning CCB been completed and reported by 29 April 2025.
Indonesia's performance through communication with 3. Handle the preparation of 2024 Annual Report to OJK and
interested parties. CoFTRA / Bappepti (Commodity Futures Trading Supervisory
Agency) according to the new format of CoFTRA / Bappepti
Mr. Thomas Widianto serves as the Corporate Secretary of CCB regulations on 6 March 2025.
Indonesia. He resides in Jakarta, was born in Yogyakarta in 1971. 4. Coordinate the preparation and reporting of "2024 Management
and Supervision Report of Board of Commissioners" for Bank
He earned a Bachelor's degree in Economics from Atmajaya University, Indonesia (BI) in accordance with the provisions, which has
majoring in Management Economics in Yogyakarta. been completed and reported on 9 April 2025.
5. Coordinate the holding of Annual General Meeting of Shareholders
He began his career in Banking from 1995 – 2003 at Bank Danamon (AGMS) for financial year 2024 in a hybrid manner, namely with
in Central Java with the last position as Business Manager. Then limited physical presence and also electronically using eASY.
from 2003 – 2010 he worked at Bank NISP, Yogyakarta as a Business KSEI application for e-Proxy, e-Voting and zoom viewing of
Manager and the last position as Business Coordinator. AGMS on 23 June 2025 at CCB Indonesia head office, which
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208 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
has been implemented smoothly and met the quorum of GMS. 21. Coordinate and manage the submission of nominations for
The reporting regarding the minutes of AGMS and Public Expose members of the Board of Directors and Board of Commissioners
to OJK, Indonesian Stock Exchange, Websites and other agencies, throughout 2025.
as well as disclosure of information to the public which has 22. Coordinate the holding of Extraordinary General Meeting of
been carried out in accordance with regulations. Shareholders (EGMS) in a hybrid manner, on 24 April 2025 and
6. Coordinate and attend Board of Directors Meetings and ensure 12 December 2025 at CCB Indonesia head office, which has
the frequency of meetings is in accordance with applicable been implemented smoothly and met the quorum of GMS.
regulations, fulfillment of the meeting quorum, as well as the The reporting regarding the minutes of EGMS to OJK, Indonesian
preparation and administration of minutes of meeting results Stock Exchange, Websites and other agencies, as well as disclosure
throughout 2025, as well as coordinating with Board of of information to the public which has been carried out in
Commissioners regarding the implementation of BOC and BOD accordance with regulations
Meetings, BOC Meetings and also Committee Meetings.
7. Maintain and update the website of CCB Indonesia throughout The implementation of the Corporate Secretary’s duties generally
2025. achieved according to the planned work program during the year 2025.
8. Handle requests for data or information from external parties,
shareholders, mass media and stakeholders regarding CCB The trainings attended by Corporate Secretary in 2025, among
Indonesia throughout 2025. others:
9. Establish communication and reports to OJK (Capital Market Supervisor 1. ESG Reporting Socialization Webinar by the Indonesia Stock
and Bank Supervisor), Bank Indonesia, IDX, KSEI, AEI, BAE, Perbanas, Exchange (IDX) on 22 January 2025.
LPS, Website and supporting professions as well as other related 2. Level 6 Risk Management Recertification by PT Triniti Solusi
institutions in accordance with provisions throughout 2025. Kreatifindo on 4 February 2025.
10. Coordinate the administration of Head Office Secretariat and 3. Socialization of POJK Number 45 of 2024 concerning the
numbering of correspondence / memos / BOD Decree. Development and Strengthening of Issuers and Public Companies
11. Coordinate and support the preparation of Revision RBB 2025- by the Indonesian Issuers Association (AEI) on 6 February 2025.
2027 and submit it to OJK on 25 June 2025. 4. Webinar on “Imboost Your Spirit: Cultivating Positivity for a
12. Coordinate the implementation of corporate social responsibility Balanced and Fulfilling Life” by the Financial Services Authority
"CCBI Care" during 2025, namely providing assistance to Institute (OJK Institute) on 14 February 2025.
orphanages, providing school assistance, sustainable greening 5. Webinar on “The Role of GRC in Enhancing Investor Confidence
programs and others that are still being implemented well. and Financial Sector Stability” by the OJK Institute on 25 February
13. Coordinate and support the preparation of the Bank Business Plan 2025.
(RBB) 2026 – 2028 and submit it to the OJK on 27 November 2025. 6. Webinar on Sustainability Report Awareness by IDX on 28
14. Manage and coordinate the 'Corporate Rating' of the Independent February 2025.
Rating Agency from June - September 2025 and completed 7. Webinar on “Sustainability Accounting and Reporting in the
successfully on 4 September 2025. Financial Services” by OJK Institute on 6 March 2025.
15. Manage the 2026 desk calendar printing, including design 8. Seminar on“Leading with Integrity, Transparency, and Accountability:
selection, can be completed by 26 November 2025. The Path to a Sustainable Future” by IDX on 18 March 2025.
16. Coordinate and handle the preparation of reports on plans and 9. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB
the realisation of financial inclusion literacy (LIK) and Gencarkan Indonesia.
during 2025. Manage the preparation of the Financial Literacy 10. Webinar “Navigating Sustainability Reporting Standards: IFRS”
Report (semester), semester II/2024 has been reported on January by AEI on 20 March 2025.
14, 2025 and semester I/2025 has been reported on 3 July 2025. 11. Socialization of SPRINT General Bank Product Module by OJK
17. Manage the preparation of the Securities Holder Register Report on 29 April 2025.
(monthly), as required before the 7th of each month. 12. Socialization of Amendment to Exchange Regulation Number
18. Manage the preparation of the Related Party List Report I-P concerning Listing of Structured Warrants on the Exchange
(semester), semester II/2024 has been reported on 10 January by IDX on 14 May 2025.
2025 and semester I/2025 has been reported on 11 July 2025. 13. Seminar on “Accelerate Your Growth: Secure Capital and Unlock
19. Coordinate and support the preparation of the Updated Recovery Values with Domestic Bond Markets” by the IDX on 3 June 2025.
Plan in accordance with Financial Services Authority Regulation 14. Socialization of SiPEDULI by OJK on 19 June 2025.
No. 5 of 2024 concerning Determination of Supervisory Status 15. Focus Group Discussion (FGD) Webinar “Implementation of
and Handling of Commercial Bank Problems, and complete Taxonomy for Indonesian Sustainable Finance (TKBI) and Plans
submission to OJK on 28 November 2025. for the Digitization of Sustainability Reports (SR) and Sustainable
20. Coordinate and support the preparation of the ‘Self-Assessment Finance Action Plans (RAKB)” by OJK on 25 June 2025.
Report’ to LPS in accordance with the new PLPS, to be reported 16. Webinar on “Latest Money Laundering Modus and Schemes:
for the first time no later than June 2025 and has been submitted Identification, Mitigation, and Law Enforcement Strategies” by
to LPS by 23 May 2025. OJK on 18 September 2025.
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China Construction Bank Indonesia Annual Report 2025 209
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Provision of funds to related parties and large exposure. However, this event was resolved on 11 June 2025 with the percentage
of LLL of CCB Indonesia to the related party amounting to 7.11%
In carrying out its activities, CCB Indonesia conducted several fund (IDR 467.2 billion) and for the position on 12 June 2025 with the
provision transactions with related parties and large exposure. percentage of LLL of CCB Indonesia to the related party amounting
Transactions with related parties and large exposure refer to Financial to 7.18% (IDR 471.5 billion).
Services Authority Regulation No. 32 /POJK.03/2018 dated 26
December 2018, regarding the Maximum Limits for Credit Provision As information, based on the results of the assessment and evaluation
and Large Fund Provision for Commercial Banks as amended by process, there are still limitations, in which the monitoring of Related
Financial Services Authority Regulation No. 38 /POJK.03/2019 dated Parties and Debtor Groups is still carried out manually through coordination
19 December 2019. and consolidation of data from various relevant divisions. However, the
Bank has now formed an internal team consisting of the IT Division and
The following is a report on fund provision to related parties and other relevant divisions to develop an automation system, and the
large exposure as of 31 December 2025: development of the LLL monitoring system is currently in progress.
Total Transparency of the Bank's financial and non-financial
Nominal conditions not disclosed in other reports
No. Provision of Funds Debitur (in Million IDR)
1 To Related Parties 17 587,988 CCB Indonesia transparently discloses its financial and non-financial
conditions to stakeholders, including announcing quarterly Financial
2 To Core Debtors
a. Individu 8 13,403,902 Publication Reports and reporting them to the Financial Services
b. Group 12 9,188,033 Authority (Bank Indonesia) or stakeholders according to applicable
regulations. Comprehensive financial conditions have been presented
in the Financial Reports.
The Bank has Policies and General Guidelines for Credit Provision,
Policies and General Guidelines for Providing Funds to Related CCB Indonesia conducts self-assessment of Good Corporate
Parties and Large Exposures. Providing funds to Related Parties Governance implementation semi-annually, namely in June and
requires approval from Board of Commissioners. Additionally, to December, and prepares a Good Corporate Governance
enhance and facilitate supervision over fund provision to related Implementation Report at the end of each fiscal year in accordance
parties, CCB Indonesia has established and updated a detailed list with applicable provisions.
of related parties, which includes entities having control relationships
with the Bank, whether directly or indirectly, through ownership, CCB Indonesia has submitted the Good Corporate Governance
management, and/or financial relationships. Implementation Report to Shareholders, the Financial Services
Authority, and relevant parties according to applicable provisions,
During the year 2025, the implementation of fund provision by the and has timely published the Report on the bank's website.
Bank to related parties and/or large exposures has:
- Adhered to the provisions regarding Legal Lending Limit (LLL) CCB Indonesia transparently discloses information on Bank products
and observed prudent principles as well as applicable regulations. according to Financial Services Authority and Bank Indonesia
- Considered capital adequacy and portfolio diversification of regulations regarding Bank Product Information Transparency and
fund provision. Use of Customer Personal Data. Information on products and
services is disseminated to the public through various promotional
During the reporting period, there was an exceedance of Legal means/media such as brochures, leaflets, websites, and notice
Lending Limit (LLL). The Bank has informed and submitted a report boards across CCB Indonesia's network of branches.
to the OJK supervisor through Bank Letter No. 183/CCBI/DDIR-OJK/
VI/2025 dated 13 June 2025 regarding the chronology and risk CCB Indonesia has Policies and General Guidelines for Customer
mitigation of the LLL exceedance at the end of May 2025. The Protection as well as Standard Operating Procedures for Customer
exceedance occurred due to the receipt of funds from CCB Indonesia Service and Complaint Resolution. The Bank transparently
customers in the form of Chinese Yuan (CNY) amounting to 151 communicates the procedures for customer complaints and dispute
million, equivalent to IDR 339.9 billion, into the nostro account resolution to customers in accordance with Financial Services
owned by the Correspondent Bank of the related party, resulting Authority and Bank Indonesia regulations and establishes a Customer
in total funds in the Correspondent Bank account of the related Complaint Handling and Resolution unit/function.
party and the provision of funds to the related party amounting
to IDR 673.6 billion. While the LLL of CCB Indonesia to the related Each customer complaint received is handled and resolved within
party amounted to IDR 657 billion, resulting in a exceeding of LLL the prescribed timeframe. Mediation for the resolution of customer
by IDR 16.6 billion on 31 May 2025. complaints is conducted effectively. Reports on handling and
resolution of customer complaints are periodically submitted to
the Financial Services Authority and Bank Indonesia every quarter.
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210 China Construction Bank Indonesia Annual Report 2025 CORPORATE GOVERNANCE CORPORATE GOVERNANCE PRESS RELEASES / PUBLICATIONS 2025 No. Date Daily/Magazine/Website News 1 7 Jan 2025 Web Bank Leverage Ratio December 2024 2 7 Jan 2025 Web Bank Prime Lending Rate December 2024 3 10 Feb 2025 Koran Jakarta Closure of Bekasi Kalimalang Branch Office and Bogor Dewi Sartika Branch Office 4 12 Feb 25 Web Bank Published Report January 2025 5 19 Feb 25 Web Bank Published Report December 2024 6 19 Feb 25 Web Bank Audited Financial Statements December 2024 7 19 Feb 25 Web Bank Key Matrix Report December 2024 8 19 Feb 25 Web Bank Basel III Capital Report Q4 December 2024 9 7 Feb 25 Web Bank Prime Lending Rate Report January 2024 10 19 Feb 25 Web Bank Quantitative Exposure Information Report December 2024 11 13 Mar 25 Web Bank Published Report February 2025 12 6 Mar 25 Web Bank Prime Lending Rate Report February 2025 13 28 Mar 25 Web Bank Parent Entity Report December 2024 14 10 Apr 25 Web Bank Leverage Ratio Report Q1 March 2025 15 10 Apr 25 Web Bank Prime Lending Rate Report March 2025 16 16 Apr 25 Web Bank Key Matrix Report March 2025 17 16 Apr 25 Web Bank Basel III Capital Report Q1 March 2025 18 25 Apr 25 Web Bank Quarterly Financial Reports Q1 March 2025 19 25 Apr 25 Web Bank Published Report Q1 March 2025 20 6 May 25 Web Bank Prime Lending Rate Report April 2025 21 19 May 25 Web Bank Published Report April 2025 22 10 Jun 25 Web Bank Prime Lending Rate Report May 2025 23 24 Jun 25 Web Bank Published Report May 2025 24 7 Jul 25 Web Bank Prime Lending Rate June 2025 25 7 Jul 25 Web Bank Leverage Ratio Report June 2025 26 30 Jul 25 Web Bank Interim Financial Report June 2025 27 30 Jul 25 Web Bank Published Report June 2025 28 30 Jul 25 Web Bank Quantitative Information Report June 2025 29 21 Jul 25 Web Bank Key Matrix Report June 2025 30 21 Jul 25 Web Bank Basel III Capital Report June 2025 31 31 Jul 25 Web Bank Parent Entity Report June 2025 32 8 Sep 25 Web Bank Prime Lending Rate August 2025 33 15 Sep 25 Web Bank Published Report August 2025 34 29 Sep 25 Web Bank Parent Entity Report Q2 June 2025 (Updated) 35 7 Oct 25 Web Bank Prime Lending Rate Report September 2025 36 6 Oct 25 Web Bank Leverage Ratio Report 2025 37 28 Oct 25 Web Bank Published Report September 2025 38 28 Oct 25 Web Bank Key Metric Report Q3 2025 39 28 Oct 25 Web Bank Basel III Capital Report Q3 2025 40 28 Oct 25 Web Bank Quarterly Financial Report Q3 2025 41 7 Nov 25 Web Bank Prime Lending Rate October 2025 42 11 Nov 25 Web Bank Published Report October 2025 43 8 Dec 25 Web Bank Prime Lending Rate November 2025 44 11 Dec 25 Web Bank Published Report November 2025
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China Construction Bank Indonesia Annual Report 2025 211
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THE BANK‘S STRATEGIC PLAN
▪ Improvement of Organizational Infrastructure and Capabilities
In accordance with its vision and mission, and taking into account the Continuing the infrastructure improvement program, which
current scale of its business, CCB Indonesia is directing the Bank's policies includes information technology systems, organization, and
in the short and medium term to achieve high-quality and sustainable human capital development on an ongoing basis to support
business growth; comprehensive and integrated implementation of the Bank's future business growth and sustainability
good corporate governance, risk management, internal control systems,
and compliance functions; and strengthening of more adequate Strategic Measures to be Implemented by the Bank
infrastructure as a foundation for moving towards a larger-scale Bank.
▪ Strengthening credit policies in line with national economic
Short-term Policy Directions of the Bank priorities, optimizing productive assets, increasing the portion
of corporate loan with a stable and rapid distribution of
▪ Increasing Loan Distribution commercial and SME loans, and strengthening inclusive and
Increasing loan distribution in line with national economic retail services with due regard to economic, social, and
growth priorities by accelerating corporate lending, accompanied environmental aspects.
by stable growth in the commercial and MSME segments. All ▪ Broaden funding channels, expand low cost CASA and core
activities are carried out while maintaining a balance between deposits; as well as maintain and improve Net Interest Margin
economic, social, and environmental (ESG) interests. (NIM).
▪ Business Development and Customer Diversification ▪ Strengthening strategic customer acquisition, particularly from
Developing the business by expanding the customer base, China; optimizing the contribution of existing customers;
particularly those from China, and increasing the contribution expanding the product portfolio based on customer needs;
of existing customers. In addition, expanding the product and and increasing competitiveness by strengthening cross-border
service portfolio to support sustainable growth. and digital capabilities.
▪ Improving Efficiency and Profitability ▪ Ensuring sufficient CAR and liquidity for further business
Achieving more efficient financial performance by focusing on development.
improving business effectiveness and obtaining better margins. ▪ Continuing to consistently improve the implementation of
▪ Optimizing and Deepening Business Good Corporate Governance (GCG); and enhancing the risk
Optimizing the business potential of the existing office network management system to a more advanced level by strengthening
and deepening business, supported by improved digital services the foundation of risk control and asset quality management,
to expand the reach and quality of services. as well as prioritizing risk mitigation and strengthening
▪ Human Capital Strengthening collaboration among the three lines of defense.
Improving the quality, professionalism, and competence of ▪ Improving business effectiveness includes enhancing service
human capital through continuous development programs, capabilities, along with deepening comprehensive cost
in order to support the effective implementation of the Bank's management, and enhancing management efficiency.
business strategy. ▪ Optimize branch network for better coverage and efficiency,
▪ Information Technology (IT) Infrastructure Development in line with the increase in digital channel transaction share
Strengthening IT infrastructure with a focus on improving and enhance service delivery.
system capabilities to support business process efficiency, ▪ Continuous development of human capital to improve
strengthening internal controls, risk management, and competence and professionalism, including strengthening
implementing Anti-Money Laundering (AML) and anti-fraud succession planning and build a strong talent pipeline.
functions. Development also includes technology-based product ▪ Strengthening IT system and infrastructure to increase security,
and service innovation to enhance the Bank's competitiveness. effectiveness, efficiency, and business capabilities of the Bank.
Development and utilization of technology to manage risk,
Medium-term Policy Directions of the Bank facilitate control, AML and anti-fraud functions, as well as product
and service development
▪ Implementation of Integrated Governance and Risk Management
Realizing the comprehensive and integrated implementation The Bank's Business Plan for 2026-2028 was submitted to the
of Good Corporate Governance (GCG), risk management, Financial Services Authority on 27 November 2025, through letter
internal control systems, and compliance functions across all No. 325/CCBI/DDIR-OJK/XI/2025.
lines and task forces of the organization.
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212 China Construction Bank Indonesia Annual Report 2025
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
OTHER INFORMATION RELATED TO GOOD CORPORATE GOVERNANCE
During 2025, there were no other interventions from owners, internal disputes, or issues arising as a result of the Bank's remuneration
policy.
OWNERSHIP OF SHARES BY MEMBERS OF BOARD OF COMMISSIONERS AND DIRECTORS
REACHING 5%
As of 31 December 2025, there were members of Board of Commissioners who owned shares in Other Companies in Indonesia reaching
5% or more, as follows:
Type of Company
No. Name Shares Ownership Company Name (Bank/LKBB/Other)
1 Yudo Sutanto, Nyoo 25.00% PT Hakim Sentausa Others
25.00% PT Trio Indah Sentausa Others
27.50% PT Sejahtera Inti Carbon Persada Others
20.00% PT Oesowilangun Others
All members of Board of Commissioners do not have ownership of shares reaching 5% (five percent) or more in other companies domiciled
abroad.
As of 31 December 2025, there were members of Board of Directors who owned shares in Other Companies in Indonesia reaching 5%
or more, as follows:
Type of Company
No. Name Shares Ownership Company Name (Bank/LKBB/Other)
1 Suryati Budiyanto 10.00% PT Budi Murni Panca Jaya Others
All members of Board of Directors do not hold shares reaching 5% (five percent) or more in other companies domiciled abroad.
FINANCIAL AND FAMILIAL RELATIONSHIPS
In accordance with the Financial Services Authority and Bank Indonesia regulations regarding the implementation of Good Corporate
Governance for Commercial Banks, all members of Board of Commissioners, Directors, and Controlling Shareholders of CCB Indonesia do
not have financial or familial relationships with other members of Board of Commissioners, Directors, and Controlling Shareholders of
CCB Indonesia.
REMUNERATION POLICY INFORMATION
Process of Formulating the Remuneration Policy
The Bank has a Guideline for the Implementation of Governance in Remuneration Provision, Document No. 257/PEDO–CCBI/PPTR/ X/2016,
last revised on 4 April 2023.
Background of Formulating the Guideline:
1. In line with the implementation of Basel II, especially Pillar 3 (Market Discipline), banks are required to disclose more transparent
information to the public and market participants, especially regarding remuneration, to encourage discipline and enable stakeholders
to provide fair assessments.
2. Issuance of POJK No. 45/POJK.03/2015 regarding the Implementation of Governance in Remuneration Provision for Commercial Banks.
3. Issuance of OJK Circular Letter No. 40/SEOJK.03/2016 regarding the Implementation of Governance in Remuneration Provision for
Commercial Banks.
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China Construction Bank Indonesia Annual Report 2025 213
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
The purpose of formulating the guideline is to provide guidance Meanwhile, the determination of remuneration for members of
in remuneration provision in accordance with applicable regulations. Board of Commissioners is proposed by Remuneration and
Nomination Committee (KRN) based on market conditions and the
The Guideline for the Implementation of Governance in Remuneration company's capabilities, and is approved by majority of shareholders
Provision has been approved by Board of Directors and Board of in accordance with the authority granted at General Meeting of
Commissioners. Shareholders (GMS), as shown in the table below:
The review of the Remuneration Provision Guideline is conducted
periodically at least once every 2 (two) years or whenever necessary
according to the Bank's needs or changes in external regulations.
KRN provides Board of GMS grants Majority Shareholders
recommendations Commissioners authority to the determine the
Board of Commissioners or the Committee responsible to the Board of submits proposals M a j o r i t y remuneration of Board
for the Nomination and Remuneration functions tasked Commissioners to the GMS Shareholders of Commissioners
with developing a succession policy as part of the
process for nominating members of Board of Directors Long-term incentive policies for Board of Directors and
The Remuneration and Nomination Committee will identify the employees
needs of Board of Directors over the next five years. The Remuneration Variable remuneration depends on the performance of the Bank
and Nomination Committee considers internal and external and the individual, which is adjusted to the level of risk and
candidates in the efforts to fulfill the needs of Board of Directors, complexity of the Bank's business. CCB Indonesia has partially
in alignment with the employee development program established deferred the payment of variable remuneration for a period of
by the Human Capital Division. three years.
Formulation of succession policy in Board of Directors Scope of Remuneration Policy and Its Implementation
Nomination process
The Bank began implementing the Remuneration policy in 2019,
In order to prepare a succession policy in the process of nominating which includes the remuneration scale based on level and position,
members of Board of Directors, the Company will identify the needs remuneration components, and methods and mechanisms for
of members of Board of Directors in the next five years. The Company determining it, including but not limited to:
conducts employee development, both in terms of leadership and • Adjustment of Remuneration linked to Performance and Risk
skills in accordance with their fields. Employees who have 1) Policy on Deferred Variable Remuneration.
achievements and abilities that match the needs of Board of The Bank implements a Policy on Deferred Variable
Directors will be considered to fulfill the needs of the Bank's Board Remuneration for those categorized as Material Risk
of Directors. The Company considers both internal and external Takers (MRT ) in accordance with the Governance
candidates in its efforts to fulfill the needs of Board of Directors. Regulation on Remuneration, where the amount of
Deferred Variable Remuneration is 10% of the Variable
Procedures in determining the remuneration of Board Remuneration.
of Directors and Board of Commissioners 2) Bank's Policy on Deferred Variable Remuneration
The Bank chooses Malus, which allows the deferral of
The determination of remuneration for members of Board of payment of Deferred Variable Remuneration if MRT is in
Directors is proposed by Remuneration and Nomination Committee certain conditions.
(KRN) based on market conditions and the company's capabilities, 3) Policy on vesting for deferred amounts.
and is approved by Board of Commissioners, in accordance with Deferred Variable Remuneration lasts for 3 years.
the authority granted at General Meeting of Shareholders (GMS)
as shown in the table below: • Positions and number of parties considered material risk takers
(MRT):
- Board of Directors : 6 persons
- Independent Commissioners : 2 persons
KRN provides Board of GMS grants BoardofCommissioners
recommendations Commissioners authority to the determines the
to the Board of submits proposals M a j o r i t y remuneration of Board
Commissioners to the GMS Shareholders of Directors
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External consultants and consultant tasks related to the Remuneration policy,
In the year 2025, the Bank did not collaborate with consultants related to the Remuneration policy.
Performance measurement linked to Remuneration
The Bank sets a Remuneration policy linked to performance assessment.
Performance measurement of a quantitative nature for a work unit is done through Key Performance Indicators (KPIs), which have been
standardized.
KPIs also serve as indicators of the extent to which the Work Unit has achieved the set work targets.
Number of Directors, Board of Commissioners, and Employees receiving Variable Remuneration over 1 (one) year
and the total nominal amount
Public Listed Company discloses the ultimate beneficial owner in the shareholding of the Public Listed Company of at least 5% (five
percent), in addition to the disclosure of the ultimate beneficial owner in the shareholding of the Public Listed Company through the
ultimate and controlling shareholders.
Information regarding shareholders owning 5% or more of the Company's shares has been disclosed on page 19
Amount Received within 1 (One) Year
Variable Board of Directors Board of Commissioners Employees
Remuneration Persons Amount Persons Amount Persons Amount
Total 5 3,332,061,759 2 704,985,094 1,078 21,015,842,214
The number of recipients and the total amount of Guaranteed Unconditional Variable Remuneration to prospective Directors, prospective
Board of Commissioners, and/or prospective Employees during the first 1 (one) year of employment: Nil
Total amount of Deferred Variable Remuneration, consisting of cash and/or shares or share-based instruments issued by the Bank:
IDR 1,242,068,109
Total amount of Deferred Variable Remuneration paid out during 1 (one) year: IDR 962,765,597
Details of the amount of Remuneration provided within 1 (one) year include:
1) Fixed and Variable Remuneration;
2) Deferred and non-deferred Remuneration; and
3) Forms of Remuneration provided in cash and/or shares or share-based instruments issued by the Bank,
as shown in the table below:
A. Fixed Remuneration *)
1. Cash IDR 17.861.279.534. (Board of Directors and Board of Commissioners)
2. Shares/share-based instruments issued by the Bank -
B. Variable Remuneration *)
Non-Deferred Deferred
1. Cash IDR 3,323,767,336 IDR 369,307,482
2. Shares/share-based instruments issued by the Bank - -
Notes: *) For MRT only and disclosed in million rupiahs
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Quantitative information
Total Deduction During the Reporting Period
Caused by Explicit Caused by Implicit Total
Type of Remuneration that is Variable*) Remaining Deferred Adjustment (A) Adjustment (B) (A)+(B)
1. Cash (in million Rupiah) 699,855,715 Nil Nil Nil
(in full Rupiah)
2. Shares/Share-based instruments issued 172.904.912 (in full Rupiah) Nil Nil Nil
by the Bank (in number of shares and dan 2.509.511 (share)
amount of million rupiah conversion
of the shares)
Remarks: *) MRT only
Remuneration Package and Other Facilities for Commissioners and Directors
The Annual General Meeting of Shareholders of CCB Indonesia has decided to authorize Board of Commissioners to determine the amount
of salary, allowances, and bonuses for members of Board of Directors and to authorize the majority/main shareholders to determine the
amount of salary, allowances, and bonuses for members of Board of Commissioners.
Remuneration for Board of Commissioners and Directors
Total Received in 1 year
Board of Directors Board of Commissioners
Types of Remuneration and
Other Facilities person million IDR person million IDR
a. Remuneration (salary, bonus, routine allowance, tantiem, 6 16,713,237,794 2 3,096,445,009
and other facilities in kind)
b. Other facilities in kind (housing, transportation, health 4 2,529,629,260 2 732,746,625
insurance and so on) that:
a. can be owned
b. cannot be owned
Total 19,242,867,054 3,829,191,634
Remuneration per person in 1 (one) year
Total Remuneration per Person in one year *) Number of Directors Number of Commissioners
above IDR 2 billion 4 -
from IDR 1 billion to IDR 2 billion - 2
From IDR 500 million to IDR 1 billion - -
Up to IDR 500 million - -
*) received in cash
Remuneration for the Remuneration Committee
The remuneration paid to members of the Remuneration Committee during the 1 (one) year amounted to IDR 3,169,630,972
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HIGHEST AND LOWEST SALARY RATIOS
Salary is the right of an employee received and expressed in the form of money as compensation from the company or employer to the
employee as stipulated and paid according to an employment agreement, agreement, or legal regulations, including allowances for
employees and their families for work and/or services rendered.
The salary compared in the salary ratio is the compensation received by members of Board of Commissioners, Board of Directors, and
permanent employees of the Bank up to the implementation limit, per month.
The term "employee" in this case refers to permanent employees of the Bank up to the level of executive staff.
Data on the highest and lowest salary ratios as of 31 December 2025
a. Ratio of highest and lowest employee salary 1 : 50.18
b. Ratio of highest and lowest Directors' salary 1:2
c. Ratio of highest and lowest Commissioners’ salary 1:1
d. Ratio of highest Directors' and highest employees' salaries 1 : 2.85
SEVERANCE PAY
The number of employees affected by termination of employment and the total severance pay amount paid:
Nominal Amount of Severance Pay paid per Person in 1 (One) Year Jumlah Pegawai
Above IDR 1 billion 5
From IDR 500 million to IDR 1 billion 7
Up to IDR 500 million 17
SHARE OPTION
The share options held by Board of Directors, Board of Commissioners, and Executive Officers
Total Option
Number of Share have been Option Price
Description/Name Held Granted (shares) exercised (shares) (IDR) Period
Commissioner (name) Nil Nil Nil Nil Nil
Directors (name) Nil Nil Nil Nil Nil
Executive Officer (total) Nil Nil Nil Nil Nil
Total Nil Nil Nil Nil Nil
To date, the Company has not implemented any compensation in the form of a management stock ownership program (MSOP) and/or
employee stock ownership program (ESOP).
INTERNAL FRAUD
Internal fraud refers to fraudulent activities committed by executives, permanent and non-permanent employees (honorary and outsourcing)
related to the Company's work processes and operational activities that significantly affect the financial condition of the Bank if the
deviation's impact exceeds IDR 100,000,000 (one hundred million Indonesian Rupiah).
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During the period from January to December 2025, there were internal deviations in the operational activities of CCB Indonesia, namely:
Number of cases committed by
Member of Board of
Commissioners & Member
of Board of Directors Permanent Employees Non-Permanent Employees
Number of Internal Fraud in 1 year 2024 2025 2024 2025 2024 2025
Total Fraud Nil Nil Nil Nil Nil Nil
Settled - - - - - -
In the process of settlement within the internal bank - - - - - -
Not yet attempted for resolution - - - - - -
Has been followed up through legal proceedings - - - - - -
ANTI-CORRUPTION POLICY
CCB Indonesia has an anti-corruption policy and has communicated it to employees through electronic media. The anti-corruption policy
is in accordance with the Code of Ethics Guidelines, as follows:
- Bribery occurs when an individual (directly or indirectly) promises, offers, gives, requests, or receives a payment or gift (money or
otherwise) to improperly influence a business decision or to obtain an unfair business advantage.
- Anti-Corruption Laws prohibit companies, CCB Indonesia personnel, and the agents from engaging in bribery to obtain or retain
business, or to gain an unfair business advantage.
- CCB Indonesia takes a zero-tolerance approach to bribery and corruption. Any CCB Indonesia employee or business partner found
guilty of bribery or corruption will be subject to severe disciplinary action, including dismissal or termination of contract, if appropriate,
and may also be subject to prosecution under applicable anti-corruption laws.
LEGAL ISSUES AND EFFORTS TO RESOLVE THEM
Throughout the year 2025, the number of civil and criminal legal issues faced by CCB Indonesia and the efforts made to resolve them are
as follows:
Number of Cases
Legal Issues Civil Crime
Have received a final and legally binding verdict or there are no further 8 0
legal proceedings
In the process of settlement 7 1
Total 15 1
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1. Legal Matters 3. Legal Matters
In Civil Case No. 555/Pdt.G/2018/PN.Jkt.Utr (“Case 555”) at the On 26 June 2025, Bank has received a notification of decision
North Jakarta District Court, the Bank as Defendant I was sued from the North Jakarta District Court regarding the Second
by Fireworks Ventures Limited as the Plaintiff in connection Judicial Review Petition in Civil Case No. 555/Pdt.G/2018/PN.
with the sale of receivable assets from the syndicated loan for Jkt.Utr (“Case 555”), which has been registered as Case No. 1360
the Debtor named PT Geria Wijaya Prestige (“Receivable Assets”) PK/PDT/2024. The decision essentially rejects the Bank’s Second
to Tomy Winata as Defendant II. On 15 October 2019, Case 555 Judicial Review Petition.
was decided by the North Jakarta District Court which essentially
decided as follows: In relation to Case 555, Gaston Investment Limited (“Gaston”),
as one of the creditors of PT Geria Wijaya Prestige (“GWP”), filed
1. The Bank and Defendant II have no rights over the Receivable an objection registered as Case No. 428/Pdt.Plw/2023/PN Jkt
Assets; Utr (“Case 428”).
2. The Bank is ordered to hand over the collateral certificates
of receivable assets along with the security documents to Since the claims in Case 428 were rejected at both the first-
the Plaintiff once Case 555 has legally binding force; instance and appellate levels, the Bank filed a cassation against
3. The Bank and Defendant II are ordered to pay jointly and Case 428. The Supreme Court rendered its decision on 22 April
severally material damages to the Plaintiff, consisting of: 2025, with the ruling essentially as follows:
• Material damage in IDR: 6% (six percent) of IDR • To overturn the decisions of the lower courts (first-instance
249,600,209.98 (full amount) per year; and appellate);
• Material damage in USD: 6% (six percent) of USD • To annul Stipulation No. 20/Eks.Putusan/ 2023/PN Jkt Utr
11,645,136.06 (full amount) per year. dated 10 April 2023 (which constituted the enforcement
order of the judgment in Case 555).
Following the decision of the North Jakarta District Court above,
the Bank filed an appeal, which was registered under Case No. 4. Legal Matters
272/PDT/2020/PT.DKI. The appeal was decided on 18 May 2020, On 15 August 2025, Fireworks Ventures Limited (“FVL”) has filed
by the Jakarta High Court, which essentially upheld the decision a judicial review petition against Cassation Decision of Case
of the North Jakarta District Court. 428.
Following the decision of the Jakarta High Court, the Bank filed 5. Legal Matters
a cassation appeal, registered under Case No. 3540K/Pdt/2021, On 16 October 2025, the Bank has filed Counter Memorandum
which was decided on 6 December 2021, by the Supreme Of Judicial Review against the Memorandum Of Judicial Review
Court of the Republic of Indonesia, essentially rejecting the previously filled by Fireworks Ventures Limited (“FVL”).
Bank’s cassation appeal. Subsequently, the Bank is waiting for the result of the judgement
of the panel of judges on the judicial review petition filled by
Following the cassation decision of the Supreme Court of the FVL.
Republic of Indonesia, the Bank filed a Judicial Review, registered
under Case No. 1206 PK/Pdt/2022, which was decided on 13
December 2022, by the Supreme Court of the Republic of
AFFILIATE TRANSACTIONS
Indonesia, essentially rejecting the Bank’s Judicial Review request. Pursuant to the Financial Services Authority Regulation No. 17 of
2023 regarding Governance Implementation for Commercial Banks,
2. Legal Matters and the Chairman's Decision of the Capital Market and Financial
Following the first Judicial Review decision by the Supreme Institutions Supervisory Agency No: KEP-412-BL/2009 - Regulation
Court of the Republic of Indonesia, on 25 September 2024, the No. IX.E.1 concerning Affiliate Transactions and Certain Conflict of
Bank submitted a Second Judicial Review request and based Interest Transactions as updated by Financial Services Authority
on Notification Letter from the Supreme Court of the Republic Regulation No. 42/POJK.04/2020 dated 21 October 2020, Affiliate
of Indonesia dated 12 November 2024, the Second Judicial Transactions are defined as any activities and/or transactions
Review request has registered under Case No. 1360/PK/PDT/2024, conducted by a public company or controlled company with
as the Bank’s ultimate effort to protect its legal interests in Case Affiliates of the public company or Affiliates of board members,
555. The Bank is currently awaiting the decision on this Second members of Board of commissioners, major shareholders, or
Judicial Review request. Controllers, including any activities and/or transactions conducted
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CORPORATE GOVERNANCE
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by a public company or controlled company for the benefit of MATERIAL FACTS OCCURRING AFTER THE
Affiliates of the public company or Affiliates of board members,
members of Board of commissioners, major shareholders, or
ACCOUNTANT'S REPORT DATE
Controllers. There were no material facts occurring after the accountant's report
date.
There were no transactions with Affiliates which is material in the
year 2025. BUYBACK OF SHARES AND/OR BANK
BONDS BUYBACK
CONFLICT OF INTEREST TRANSACTIONS
Buyback of shares and/or Bank bond buyback is an effort to reduce
In accordance with Financial Services Authority Regulation No. 17 the number of shares or bonds issued by the Bank by repurchasing
of 2023 regarding Governance Implementation for Commercial these shares or bonds, with payment terms conducted in accordance
Banks, and the Chairman's Decision of the Capital Market and with applicable regulations.
Financial Institutions Supervisory Agency No: KEP-412-BL/2009 -
Regulation No. IX.E.1 concerning Affiliate Transactions and Certain During the year 2025, CCB Indonesia did not engage in share buyback
Conflict of Interest Transactions as updated by Financial Services transactions. Meanwhile, CCB Indonesia has not issued bonds, so
Authority Regulation No. 42/POJK.04/2020 dated 21 October 2020, there were no bond buyback transactions in the year 2025.
a conflict of interest is defined as the difference between the
economic interests of the Company and the personal economic The number of shares and/or bonds repurchased Nil
interests of the owner, members of Board of Commissioners, Repurchase price per share and/or bond Nil
members of Board of Directors, Executive Officers, and/or related
Increase in earnings per share and/or bond Nil
parties with the Bank which may harm the Company.
In carrying out their duties and obligations, Board of Commissioners CODE OF ETHICS AND CORPORATE CULTURE
and Directors as well as the employees of the Bank always prioritize
the interests of CCB Indonesia above personal or family interests CCB Indonesia has established provisions outlined in Policies,
or those of other parties. Guidelines, and Standard Operating Procedures (SOP) to bolster
the implementation efforts of Good Corporate Governance
Conflict of Interest is a situation or condition where CCB Indonesia (GCG) principles. Among these provisions are regulations
personnel, by virtue of their position, have the authority that may governing the Code of Ethics and Corporate Culture that must
potentially be abused either intentionally or unintentionally for be adhered to by every individual within CCB Indonesia in their
other interests, thereby affecting the quality of their decisions, and daily behavior.
the performance outcomes of these decisions which may be
detrimental to the Bank. COMPANY MANUAL
CCB Indonesia has a Conflict of Interest Handling Guidelines as a Company Manual is the highest structure of written provisions
guide for all CCB Indonesia personnel to understand, prevent, and within CCB Indonesia, containing the document structure, hierarchy
mitigate Conflict of Interest, as well as a guide in taking firm action of document approval, as well as the duties and authorities of
against Conflict of Interest in the Bank to achieve good corporate each job function related to the issuance of Bank documentation
governance. structure and serves as a reference/guideline for the provisions
below it, thus the provisions from top to bottom are interconnected
There were no transactions containing a conflict of interest in the and related to each other. The issuance of this Company Manual
year 2025. is ratified by Board of Commissioners and Board of Directors of
CCB Indonesia.
INFORMATION AND MATERIAL FACTS
CODE OF CONDUCT OF BOARD OF
Issuers or Public Companies are required to submit reports on
Information or Material Facts to the Financial Services Authority
COMMISSIONERS AND BOARD OF
and announce Information or Material Facts to the public. DIRECTORS
In the year 2025, there were no occurrences of information or The purpose of creating these manual is to establish standards and
Material Fact, consequently, no announcements regarding Information work ethics for Board of Commissioners and Board of Directors,
or Material Facts were issued. thereby enhancing the effectiveness of the performance of the
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daily duties and responsibilities of Board of Commissioners and - Conducive and Healthy Environment
Board of Directors. CCB Indonesia is committed to maintaining a conducive and
healthy environment in conducting its business so that the
These manuals include regulations on Work Ethics, Working Hours health and safety of customers, business partners, CCB Indonesia
and Meetings, Duties and Responsibilities, Rights and Authorities, Employees, and the environment are not compromised.
Working Relationships, Performance Assessment, and Evaluation.
Therefore, it is expected that CCB Indonesia employees and
The Guidelines for the Code of Conduct for Board of Commissioners its business partners refrain from involvement in criminal or
include regulations, among other things, on the Assessment and illegal activities and adhere strictly to legal regulations, namely:
Evaluation of Board of Commissioners' Performance. Similarly, the o Not using, selling, possessing, or being under the
Guidelines for the Code of Conduct for Board of Directors, which influence of illegal drugs/psychotropic substances or
includes regulations on the Assessment and Evaluation of Board consuming alcohol inappropriately while conducting
of Directors' Performance. business for CCB Indonesia, whether consumed during
working hours or not, and whether consumed within
CODE OF ETHICS GUIDELINES the premises of CCB Indonesia buildings or not.
o Complying with all relevant laws and health and safety
This code of conduct lays down the fundamental principles of behavior guidelines and promptly reporting any conditions that
and professionalism expected from all individuals within CCB Indonesia. may pose a danger to health, safety, or the environment
to their immediate supervisor and/or the Human
Through these Code of Ethics Guidelines, it is hoped that a strong Resources Division.
risk awareness culture and a good control environment at CCB o Not giving in to excessive gambling or involving CCB
Indonesia can be realized and embedded in each individual within Indonesia customers in any form of gambling.
CCB Indonesia. Additionally, not engaging in betting and/or gambling
in any form within the office or the premises of CCB
a. Key Points of the Code of Ethics Indonesia buildings.
The Code of Ethics Guidelines for CCB Indonesia govern - Personal Data Protection
relationships with fellow Employees, the Company, Customers, CCB Indonesia is committed to safeguarding the
contractors, agents, agency staff, consultants, vendors and confidentiality of customer's personal data and shall not,
suppliers, Shareholders, Competitors, Authorities, the Press/ under any circumstances, use such data for their own
Media, and other Stakeholders, as follows: benefit or for any third party while performing their duties.
CCB Indonesia Employees - Training
- Non-Discrimination o All CCB Indonesia personnel are required to attend
o CCB Indonesia strives to provide a conducive work regular training sessions, particularly those related
environment where every CCB Indonesia Employee to Anti-Money Laundering and Countering the
is treated fairly and respectfully, encouraged to Financing of Terrorism, Anti-Bribery, Risk Management,
develop, and valued based on individual and team and other mandatory training programs as stipulated.
performance. o Such training is obligatory for newly joined CCB Indonesia
o CCB Indonesia is committed to providing equal personnel as part of the induction process.
opportunities for all CCB Indonesia Employees based o To ensure the effectiveness of these training sessions,
on merit. CCB Indonesia will monitor and assess these activities
o CCB Indonesia will not tolerate or condone any form periodically.
of discrimination including harassment based on
gender, race, age, religion, disability, or any other - External and Internal Investigations
classification that unjustly interferes with or affects o CCB Indonesia personnel and business partners are
an individual's job performance or creates a work required to fully cooperate in any formal investigations,
environment that is intimidating, hostile, demeaning, whether external or internal.
or unpleasant. o Providing false or misleading statements constitutes
o CCB Indonesia prohibits workplace and cyber misconduct, resulting in the termination of employment
harassment. or any other relationship with CCB Indonesia.
o CCB Indonesia also will not tolerate any form of
discrimination by vendors, contractors, and other - Data Confidentiality
companies that may have business relationships with o Every CCB Indonesia personnel must maintain the
CCB Indonesia and/or represent CCB Indonesia. confidentiality of business information both during
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and after their tenure with CCB Indonesia. This includes, - Intellectual Property Rights
but is not limited to, salary and strictly confidential o Intellectual property, including but not limited to patents,
information, business strategies and plans, as well as trademarks, and copyrights, developed or acquired by
other proprietary information acquired during their CCB Indonesia, is the property of CCB Indonesia.
employment. o CCB Indonesia personnel must make every effort to
o CCB Indonesia personnel must comply with banking safeguard CCB Indonesia's interests in intellectual property.
confidentiality laws, privacy laws, data security laws, o CCB Indonesia personnel with access to such intellectual
and contractual terms when handling customer property must not disclose or use it without authorization,
information and business data acquired in the course both during and after their employment with CCB Indonesia.
of business operations. o CCB Indonesia personnel must not use intellectual
property obtained during their employment with
Customers of CCB Indonesia another company without prior written consent from
- Treating Customers Fairly that company.
o Treating customers of CCB Indonesia fairly and o CCB Indonesia respects the restrictions placed on
respectfully, and providing high-quality customer third-party software by developers and/or
service, is an integral and inseparable part of the behavior distributors.
of CCB Indonesia personnel. o CCB Indonesia personnel must use such software
o CCB Indonesia implements the 5 principles of the Fair in accordance with the terms of the licensing
Dealing Guidelines, which must be adhered to, agreement.
especially by CCB Indonesia personnel dealing with
customers, as follows: - Use of CCB Indonesia's Information Technology Assets
1) CCB Indonesia personnel must treat all customers o Computers, network resources, electronic
with respect and fairness. communication systems including email, telephones,
2) CCB Indonesia personnel may only offer products and voice systems, and other information processed
and services suitable for their target customer segments. using CCB Indonesia's computers (collectively referred
3) CCB Indonesia personnel must provide quality and to as "IT Assets") are the property of CCB Indonesia
non-misleading information to customers. and must strictly be used only for the purpose of
4) CCB Indonesia personnel must provide clear, relevant, providing CCB Indonesia's services and products and
and timely information so that customers can make not for any other purposes.
necessary financial decisions. o The above equipment and facilities are provided to
5) CCB Indonesia personnel must handle customer CCB Indonesia personnel for the benefit of CCB Indonesia;
complaints independently, effectively, and therefore, CCB Indonesia personnel must use and
promptly. maintain these facilities to the best of their ability.
o The use of IT Assets is governed by CCB Indonesia's IT
- Protecting Customer Information Policy.
o CCB Indonesia is committed to protecting customer
information and using it appropriately. Safeguarding - Accurate Recording and Storage of Archives/Documents
and maintaining the confidentiality of customer data o CCB Indonesia's record-keeping must always be
are fundamental aspects of CCB Indonesia's relationship made accurately and reliably, with the aim of ensuring
with its customers. that business transactions are effectively documented
o CCB Indonesia personnel must comply with applicable and justified to reduce legal risks. No information on
laws on banking data confidentiality, privacy, and any records or documents may be destroyed or
security, as well as contractual requirements when falsified.
handling customer information and business data o Reasonable and accurate books must be available for
collected during business operations. audit and inspection purposes to ensure high standards
o The classification of information as customer or business in record keeping.
data may vary depending on the laws applicable in o CCB Indonesia personnel must comply with all applicable
the country or jurisdiction. laws and management policies regarding relevant
records implemented by CCB Indonesia.
Company/CCB Indonesia Assets o All "off the record" accounts or transactions related to
- Company Information improper payments are prohibited.
CCB Indonesia personnel and business partners must maintain o Records and data must be maintained and destroyed
the confidentiality of business information both during and in accordance with relevant laws and CCB Indonesia's
after their employment or engagement with CCB Indonesia. management policies regarding records.
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o Any documents, records, or data required or possibly - Gifts and Entertainment
required for litigation or investigation purposes must o "Gifts" refers to money, goods, or services given simply
be notified and consulted with the Compliance as a gesture of friendship or appreciation. Gifts can also
Division, Legal Division, or Internal Audit Division include souvenirs, benefits, and special treatments.
beforehand. o "Entertainment" may include trips abroad, watching
o Failure to comply with requests for required documents, movies, attending musical performances, and so on.
records, or data may result in criminal or civil legal o Giving gifts and entertainment used to unduly influence
claims against CCB Indonesia and the relevant CCB a business decision or result in unfair business benefits
Indonesia personnel. constitutes bribery.
o Bribery and corruption are contrary to CCB Indonesia's
Business Protection and External Activities policy, so any CCB Indonesia personnel found guilty of
- Insider Trading offering or accepting bribes or corruption must face
o Insider Trading and the disclosure of sensitive information severe disciplinary action/sanctions and may also be
about non-public prices to external parties are not prosecuted under anti-corruption laws.
allowed and constitute criminal acts.
o Providing (tipping) important non-public information - External Communication
to someone who may buy or sell securities is also a CCB Indonesia is committed to openness and transparency
violation of applicable laws, whether by the person in communicating with external parties and endeavors to
providing the information or the person receiving establish constructive relationships with key stakeholders
it. (investors, regulators, government, media, society, and NGOs).
o All CCB Indonesia personnel should be aware that
perpetrators of Insider Trading may be subject to fines, - Communication with Regulators
imprisonment, or both. All communication with regulators must be conducted in
o In addition to the above, all CCB Indonesia personnel accordance with the guidelines and/or procedures applicable
must be vigilant against prohibited activities such as at CCB Indonesia. Requests from regulators for information
Prohibited Transactions, which are transactions currently must be responded to with complete, factual, and accurate
prohibited by the Government or certain other information.
international bodies such as the Office of Foreign
Assets Control (OFAC) of the US Department of the - Communication with Press or Media
Treasury, United Nations Security Council Resolutions Any inquiries from the press or media must be promptly
(UN), and the European Union (EU), as well as referred to the authorized spokesperson of CCB Indonesia.
transactions involving the purchase of financial
products or other investment products aimed at - Procedures Regarding the Use of Social Media
benefiting personal interests. o Personal social media accounts must be separate from
work-related matters.
- Conflict of Interest o Only authorized CCB Indonesia spokespersons are allowed
o CCB Indonesia personnel must not intentionally allow to communicate online on behalf of CCB Indonesia.
themselves to be placed in a position where their o It must be clear who is being represented in forums,
interests could potentially or actually harm CCB blogs, and discussion forums.
Indonesia. o There should be no selling or marketing of CCB
o CCB Indonesia personnel must not allow any business Indonesia products, or giving financial advice on
decisions to be influenced by or perceived as influenced personal social media pages.
by interests unrelated to CCB Indonesia. Any decision o Adhere to confidentiality and privacy agreements.
to engage in business transactions with any party must o Respect your colleagues and workplace, as well as other
be based solely on business considerations. individuals and communities.
o CCB Indonesia personnel are obligated to prioritize the o Non-compliance may result in disciplinary action, including
interests of CCB Indonesia. termination of employment with CCB Indonesia. If
o CCB Indonesia personnel are prohibited from personally breaking the law, one must be personally responsible.
benefiting (or directing to a third party) from a business o When in doubt, please ask. Do not take risks with the
opportunity through the use of company property, reputation of CCB Indonesia or your own reputation.
information, or position unless CCB Indonesia has been
offered and declined the opportunity. - Legal Actions/Demands
o Any perceived/actual, potential, or actual conflicts of o Unless prohibited by local laws, CCB Indonesia personnel
interest must be disclosed for the attention of CCB must promptly inform their immediate supervisor, the
Indonesia personnel's superiors. Human Capital Division, and the Legal Division if they
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CORPORATE GOVERNANCE
are the subject of legal actions/demands or investigations Indonesia personnel are required to acknowledge the Code of
anywhere. Ethics on a designated form.
o Permission from the Human Capital Division must be
obtained before accepting political positions or engaging Any CCB Indonesia personnel who violate the provisions of the
in external employment, appointments, or assignments. Code of Ethics/Code of Conduct may face disciplinary action,
including but not limited to termination or dismissal from
- Anti Money Laundering and Countering the Financing employment. If laws or regulations are also breached, an official
of Terrorism report may need to be filed with relevant authorities, and CCB
CCB Indonesia personnel must fully comply with applicable Indonesia personnel may face fines or criminal penalties.
laws and policies related to financing to combat terrorist
activities, anti-illegal drug trafficking, and anti-money c. Disclosure that the Code of Ethics Applies to Board
laundering. of Commissioners, Board of Directors, and Company
Employees
- Compliance with Laws and Regulations
Every CCB Indonesia personnel is responsible for knowing CCB Indonesia, along with all its personnel, is committed and
and complying with the laws and regulations of the Republic responsible for maintaining the highest level of integrity and
of Indonesia, including but not limited to those related to honesty within the CCB Indonesia environment, thereby continuing
export and import business matters. to provide quality service to all of Indonesia with products and
services that support the success of CCB Indonesia's customers.
- Agent/Consultant/Third Party
o CCB Indonesia personnel are required to carry out In laying down the fundamental principles of behavior and
thorough business evaluations when choosing third- professionalism expected from all CCB Indonesia personnel, a
party as business partners including (but not limited code of conduct is formulated in the form of an Ethical Code.
to) contractors, agents, agency staff, consultants, vendors, The code of conduct/Ethical Code applies to Board of
and suppliers of goods and services. These business Commissioners, Board of Directors, and all employees of CCB
partners must not engage in anything indirectly that Indonesia, serving as the basis for ethical attitudes and actions
a CCB Indonesia personnel is prohibited from doing while considering the company's core values.
according to the Code of Conduct or applicable laws
and regulations. EMPLOYEE AND/OR MANAGEMENT
o CCB Indonesia personnel must conduct suitable due
diligence to ensure that business partners are fit for
SHARE OWNERSHIP PROGRAM
the tasks at hand, have a good track record, and do not IMPLEMENTED BY THE COMPANY.
exploit their relationship with CCB Indonesia or the use
of CCB Indonesia's name in relation to any illegal activities, During 2025, CCB Indonesia has not implemented a Share Ownership
fraud, unethical or dishonest transactions, or any Program for Management and/or Employees.
transactions that may tarnish the reputation of CCB
Indonesia. If in the coming years the Company implements such a program,
o CCB Indonesia personnel must ensure that business it will refer to OJK regulations which govern the Application of
partners are aware of and committed to the anti-fraud Governance in the Provision of Remuneration for Commercial Banks.
principles established in this Code of Ethics.
o CCB Indonesia personnel are not allowed to allow or ANTI-FRAUD STRATEGY
provide their personal facilities for use by customers/
third parties in exploiting their transactions with CCB In order to prevent cases of operational deviations and violations
Indonesia. of legal regulations, particularly fraud, CCB Indonesia enhances the
o CCB Indonesia personnel are not allowed to act as effectiveness of internal controls as an effort to minimize fraud risks
representatives for customers/third parties in conducting by implementing an Anti-Fraud Strategy.
business transactions with CCB Indonesia.
The effectiveness of fraud control in business processes is the
b. Methods of Ethical Code Socialization and responsibility of Board of Directors and Board of Commissioners,
Enforcement Efforts thus requiring a proper and comprehensive understanding of fraud
by Board of Directors and Board of Commissioners to provide
To foster understanding and instill a culture of compliance guidance and raise awareness for fraud risk control at CCB Indonesia.
among every employee, the Company conducts periodic ethical The Anti-Fraud Strategy reflects the commitment of Board of
code socialization sessions through training and/or workshops. Directors and Board of Commissioners to control fraud, implemented
After reading and comprehending the Code of Ethics, CCB in the form of a fraud control system.
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The anti-fraud strategy is part of the existing fraud policy. In its 3. Reporting System and Follow-Up Mechanisms for Fraud Reports
implementation, it consists of a fraud control system with 4 (four) The Fraud reporting system includes clarity in the reporting
pillars as follows: process, including reporting procedures, means, and responsible
parties for handling reports. The reporting system must be
1. Prevention supported by clear mechanisms for follow-up on reported
The prevention pillar is part of the fraud control system that Fraud incidents. This reporting system is implemented
includes measures to reduce the potential risk of fraud, at least transparently and consistently to instill trust among all Bank
comprising anti-fraud awareness, vulnerability identification, employees in the reliability and confidentiality of the
and employee recognition policies. whistleblowing mechanism.
2. Detection
The detection pillar is part of the fraud control system that Results of complaint handling and the number of complaints
includes measures to identify and detect fraud in the Bank's received and processed in 2025:
business activities, at least comprising policies and
mechanisms for whistleblowing, surprise audits, and Results of Complaint Handling :
supervision systems.
3. Investigation, Reporting, and Sanctions Whistleblowing (WB) Report Status 2024 2025
The investigation, reporting, and sanctions pillar are part of the
Total WB Reports 2 1
fraud control system that includes investigation, reporting, and
imposition of sanctions for fraud in the Bank's business activities. Proven WBS Reports - -
4. Monitoring, Evaluation, and Follow-Up Unproven WBS Reports 2 1
The monitoring, evaluation, and follow-up pillar are part of the Completed : - -
fraud control system that includes measures for monitoring, - Proven - -
evaluation, and follow-up. - Unproven 1 -
- Incomplete data 1 1
THE WHISTLEBLOWING SYSTEM - Informative in nature - -
The demand to implement Good Corporate Governance serves as Undergoing Internal Resolution : - -
one of the foundations for this transparency, where the Bank is Followed up through legal proceedings: - -
required to take preventive measures and combat practices that
oppose Good Corporate Governance by reporting violations through
the whistleblowing system. This system is expected to encourage GOOD CORPORATE GOVERNANCE SELF
all employees to report violations effectively.
ASSESSMENT
To enhance the effectiveness of implementing the Fraud control During the year 2025, CCB Indonesia conducted Good Corporate
system by emphasizing disclosure from complaints, CCB Indonesia Governance self-assessment in both June 2025 and December
implements a whistleblowing system based on clearly formulated 2025, both rated: 2 (Good). The self-assessment in June 2025 is
General Whistleblower Policy and Guidelines that are easily equivalent to the assessment conducted by the OJK.
understood and effectively implemented to encourage and raise
awareness among employees and officials of the Bank to report
occurring Frauds, including: GENERAL CONCLUSION OF GOOD
1. Protection for Whistleblowers
CORPORATE GOVERNANCE
The Bank is committed to providing support and protection to every IMPLEMENTATION
Fraud reporter and guaranteeing the confidentiality of the reporter's Based on the analysis of all criteria/indicators that are factors in
identity and the reported Fraud. Protection for the reporter benefits assessing Governance implementation, it is concluded that:
from the certainty of treatment for the reporter and guarantees the
confidentiality of the reporter's identity, which will instill trust among 1. Implementation of Duties and Responsibilities of Board of
Bank personnel or external parties who will report suspected violations Commissioners
to the Whistleblowing Manager and enhance the awareness of The implementation of duties and responsibilities of Board of
Bank personnel regarding company regulations and policies. Commissioners has fulfilled the governance structure in carrying
2. Regulations related to Fraud Complaints out its supervisory functions, as reflected by:
The Bank prepares a specific telephone number and/or electronic - Fulfillment of the number of Board of Commissioners members
mail address (email) that employees can use to report suspicions - Fulfillment of the composition of Board of Commissioners
of Fraud cases. The telephone number and email address have - Fulfillment of requirements from each member of Board
been published by the Anti-Fraud Unit/Function. of Commissioners
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- Board of Commissioners has already had a Code of Conduct Board of Directors are fully responsible for the Bank's management,
for Board of Commissioners, as well as Guidelines for nurturing, leading, and overseeing Divisions according to their
conducting Board of Commissioners meetings. supervisory divisions, as well as implementing Governance
- Board of Commissioners has established several committees, principles in every Bank business activity at all organizational
including Audit Committee, Risk Monitoring Committee, levels.
and Remuneration and Nomination Committee.
Board of Directors have held meetings as required.
The duties and responsibilities of Board of Commissioners have
been carried out in accordance with the principles of good The duties and responsibilities of Board of Directors have been
governance as outlined in meeting minutes and internal memos. executed well, evidenced by the continuous efforts and
implementation of improvements.
Board of Commissioners is not involved in decision-making on Bank
operational activities, except in providing funds to related parties The results of Board of Directors' meetings have been recorded
and other matters stipulated in the Bank's Articles of Association in meeting minutes and documented well.
and/or applicable regulations in carrying out supervisory functions.
In connection with the resignation of Mr Agresius R. Kadiaman
Board of Commissioners holds meetings with Board of Directors as Compliance Director, the Bank has submitted a request for
to oversee the implementation of the Directors' duties and approval of the resignation to OJK through Bank Letter No. 304/
responsibilities and provide advice to the Directors. CCBI/DDIR-OJK/XI/2025 dated 10 November 2025 regarding
the Request for Approval of the Dismissal/Replacement of the
Board of Commissioners has held Board of Commissioners Director in Charge of Compliance.
meetings and Joint Board of Commissioners and Directors
meetings as required. Furthermore, based on OJK Letter No. SR-247/PB. 31/2025
dated 1 December 2025 regarding the Request for Approval
Members of Board of Commissioners participated along with of the Replacement of the Director in Charge of Compliance
Board of Directors in the 2025 General Examination and Prudential at PT Bank China Construction Bank Indonesia, Tbk, OJK stated
Meeting of Exit Meeting of the Bank with OJK. that the Bank may continue the process of submitting the
replacement of the Director in Charge of Compliance before
The results of Board of Commissioners' oversight are the end of his term of office through a General Meeting of
communicated to the Directors and serve as input for the Shareholders (GMS).
Directors in carrying out their duties to achieve good performance.
Subsequently, based on the Decree of the OJK Board of
Overall, the implementation of the duties and responsibilities Commissioners No. KEPR- 244/D.03/2025 dated 15 December
of Board of Commissioners has followed applicable regulations. 2025, the OJK conveyed the decision on the results of the fit
and proper test (PKK) and approved the nomination of Mr
2. Implementation of Duties and Responsibilities of Board of Directors Andreas Herman Basuki as Compliance Director and Ms Suryati
The implementation of duties and responsibilities of Board of Budiyanto as Commercial & Retail Banking Director.
Directors has fulfilled the requirements of the governance
structure, reflected by: Based on the Extraordinary General Meeting of Shareholders
- Fulfillment of the number of Board of Directors along with (EGMS) on 23 December 2025, and Deed No. 170 dated 23
criteria, independence, and requirements of each Director; December 2026 regarding the Minutes of the Extraordinary
- Fulfillment of the Composition of Board of Directors General Meeting of Shareholders of PT Bank China Construction
- Filling all positions on the Board of Directors with definitive Bank Indonesia Tbk, the EGMS approved:
directors, including the division of duties in accordance - The resignation of Mr Agresius Robajanto Kadiaman from
with the Bank's organizational structure. his position as Director of the Company; and
- Board of Directors has established Guidelines for the Board - The appointment of Mr Andreas Herman Basuki and Ms
of Directors' Code of Conduct, as well as Guidelines for Suryati Budiyanto as Directors of the Company.
Conducting Board of Directors Meetings.
Thus, the composition of Board of Directors and Board of
The implementation of duties and responsibilities of Board of Commissioners of the Company whose term of office will expire
Directors has been in accordance with the Company's Articles until the closing of the Company's Annual General Meeting of
of Association and Guidelines for the Work Regulations of Board Shareholders for the 2028 fiscal year, is as follows:
of Directors. Bank management is continuously improved
through improvements that have been made and maintained
and continued until now.
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Board of Commissioners: 4. Handling of Conflict of Interest
Number of members of the Board of Commissioners: 4 (four) The handling of conflicts of interest has been internally regulated
persons through the Conflict of Interest Handling Guidelines. However,
Composition of the Board of Commissioners: during the year 2025, there were no issues containing conflicts
- President Commissioner : Wu Jianzheng of interest.
- Commissioner : Guo Meijun
- Commissioner (independent) : Mohamad Hasan Overall, the handling of conflicts of interest by the Bank has
- Commissioner (independent) : Yudo Sutanto, Nyoo followed applicable regulations.
Board of Directors: 5. Implementation of the Bank's Compliance Function
Number of members of the Board of Directors: 5 (five) persons The Bank has appointed a Compliance Director and established
Composition of the Board of Directors a Compliance Division to carry out duties and responsibilities
- President Director : Jiang Yongdong independently according to compliance policies and
- Director : Zhu Yong guidelines.
- Director : Junianto
- Director : Andreas Herman Basuki The Bank has provided an adequate number of human resources
- Director : Suryati Budiyanto and has sufficient competence to carry out compliance functions
and effectively implement Anti-Money Laundering, Countering
In general, the implementation of the duties and responsibilities the Financing of Terrorism & Counter-Proliferation Financing
of the Board of Directors has complied with applicable regulations. of Weapons of Mass Destruction, including appointing
Compliance Officers at each Bank office, and having a Division
3. Completeness and Implementation of Committee Tasks to ensure the availability and management of Policies, Guidelines,
The Bank has established Committees to assist Board of and SOPs (KSOP).
Commissioners, including the Audit Committee, Risk Monitoring
Committee, and Remuneration & Nomination Committee, each Additionally, the Bank has an adequate AML System to support
equipped with Guidelines for the Implementation of Committee the implementation of Anti-Money Laundering and Countering
Tasks. the Financing of Terrorism. The Compliance Function has established
policies, developed guidelines, and taken steps to ensure the
The composition and requirements of members of the Risk suitability, adequacy, and effectiveness of the compliance function's
Monitoring Committee and Remuneration & Nomination Committee role throughout the bank's organizational structure. The Bank has
have complied with the provisions, Implementation of Corporate made efforts to increase Compliance awareness through socialization
Governance as regulated in OJK Regulation No. 55/POJK.04/2015 and issuing compliance culture posters.
concerning the Formation and Guidelines for the Implementation
of Audit Committee Work ("Audit Committee POJK") and OJK The Bank's policies, guidelines, and SOPs are periodically
Regulation of GCG. The Chairperson of the Audit Committee is reviewed.
committed to ensuring the smooth operation of the Audit
Committee and ensuring that oversight and evaluation of accounting The Bank periodically improves and reviews the parameters
practices, internal controls, and bank financial reporting continue used in implementing the AML CFT program.
according to the Audit Committee's Work Plan for 2025.
The Compliance Function has played a role in assisting the
The implementation of committee tasks, in general, has been bank's compliance improvement process. This is reflected in
in accordance with the respective committee's rules of procedure, efforts such as providing compliance opinions, compliance
as reflected in activities and meeting minutes. The Committees reviews, compliance news, compliance checklists, compliance
have fulfilled their functions according to applicable regulations, campaigns, regulatory socialization, and acting as liaison officers
including providing recommendations within their mandate to the Financial Services Authority and/or Bank Indonesia, and
to Board of Commissioners. other regulators.
Minutes have been prepared for each Committee meeting and Areas for improvement related to the implementation of the
documented well. Bank's Compliance Function include the need for capacity
building and dual control processes in reporting to regulators,
The performance achieved by each Committee can support as there are still sanctions imposed for failure to comply with
the oversight of Board of Commissioners. reporting obligations. Regarding these non-compliances, the
Bank has corrected reporting, met payment obligations within
Overall, the completeness and implementation of Committee the prescribed period, and sought to enhance compliance
tasks have followed applicable regulations. culture and risk awareness at all organizational levels.
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Overall, the implementation of the Bank's Compliance Function regulated by applicable provisions and evaluated by the Audit
has followed applicable regulations. Committee, with results reported to the Financial Services Authority.
6. Implementation of the Internal Audit Function Generally, the implementation of the Bank's External Audit
The Bank has an Internal Audit Division (SKAI), an Audit Charter, Function has followed applicable regulations.
and Policies/Guidelines/SOPs as working guidelines.
8. Implementation of Risk Management Including Internal Control
The organizational structure of the Internal Audit Unit (IAU) supports Systems
independence and objectivity in carrying out its tasks and functions The Bank has a sufficient organizational structure to support
in accordance with the Internal Audit Professional Standards. the implementation of risk management and internal controls,
including the Internal Audit Division, Risk Management Division,
IAU, in performing its duties, has conducted risk-based audits, Risk Management Committee, and Compliance Division.
with extensive audit coverage, and audit results have been Additionally, the bank has adequate risk policies, procedures,
reported to relevant stakeholders. and risk limit determinations.
The internal audit function has been adequately implemented, In addition to forming the Risk Management Committee, the
resulting in sufficient reports for Board of Commissioners and Bank has also established other committees to assist Board of
Board of Directors. The audit function has been supported by Directors in carrying out their duties, namely the Credit Policy
audit programs to facilitate the audit process. Committee, ALCO Committee, Information Technology Steering
Committee, Credit Committee, and Human Capital Committee.
The implementation report and key findings of internal audits
have been periodically reported to the Financial Services Authority. The organizational structure has been fulfilled with all positions
filled by definitive officers.
Areas of improvement related to the implementation of the
Bank's Internal Audit Function include: The Bank has adjusted its Policies/Guidelines/SOPs to align
- The adequacy of Internal Audit Unit members' capacity with the bank's vision and mission post-merger and acquisition,
still needs to be developed and improved, including through in accordance with applicable regulations.
recruitment, training, and certification according to their
levels. Board of Commissioners and Directors have fulfilled their duties
- The preparation, scope, quality of financial performance and responsibilities related to the implementation of risk
analysis, follow-up monitoring, accuracy of audit management.
implementation, and the substance of the Implementation
Report and Key Findings of Internal Audit still need The organizational structure, along with the committees assisting
improvement. the duties of the Commissioners and Directors, coordinate to
support the implementation of risk management and internal
Generally, the implementation of the Bank's Internal Audit controls.
Function has followed applicable regulations.
The Directors ensure that all material risks and the impacts
7. Implementation of the External Audit Function caused by such risks have been addressed and report
The selection of Public Accounting Firms and Public Accountants accountability to Board of Commissioners.
with reputable backgrounds for external audits is determined
through contractual agreements outlining audit scopes compliant
with relevant regulations. The Directors have overseen risk management policies and
strategies through discussions in various committee meetings.
The process of appointing Public Accounting Firms and Public The bank has improved the Quality of Risk Management,
Accountants by the Bank has complied with applicable reflected in the well-managed Bank Risk Profile.
regulations. In conducting audits, Public Accounting Firms and
Public Accountants have fulfilled specified aspects and carried An area of development related to the Implementation of Risk
out audits independently, meeting professional standards for Management and Internal Control Systems is the internal controls
public accountants, work agreements, and designated scopes in divisions that report to regulators (checker and maker, as well
as stipulated in the applicable regulations. as Quality Assurance), which need further improvement.
The provision of audit services for annual historical financial Generally, the Implementation of Risk Management Including
information has been performed by Public Accountants and/or Internal Control Systems at the bank has followed applicable
Public Accounting Firms in accordance with the audit scope as regulations.
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9. Provision of Funds to Related Parties and Large Exposures control processes in providing data for publication to minimize
The Bank's Board of Directors has actively established policies, re-publication due to data corrections.
systems, and sufficiently effective procedures to regulate the
provision of funds to related parties and large exposures, Overall, Transparency of Financial and Non-Financial Conditions,
including monitoring and resolution of issues arising from such Governance Implementation Reports, and Internal Reporting
fund provisions. has complied with applicable regulations.
The Bank has periodically monitored and evaluated large debtors 11. Bank's Strategic Plan
and updated the list of related parties, as well as made The Bank's strategic plan has been formulated in the form of
improvements in policies and procedures. Decision-making is the Bank Business Plan, adjusted to the Bank's Vision and Mission,
made without any intervention from any party. and fully supported by all stakeholders.
Any provision of funds to Related Parties is made after obtaining The Bank Business Plan (BBP) has been prepared based on
approval from Board of Commissioners. Financial Services Authority Regulation No. 5 /POJK.03/2016
and Financial Services Authority Circular Letter No. 12 /
There have been no violations or deviations from BMPK during SEOJK.03/2021 concerning Bank Business Plans, as well as a
the assessment period, and all reports related to the provision comprehensive study considering business opportunities
of funds to related parties and large exposures have been and the bank's strengths while identifying weaknesses and
submitted to the Financial Services Authority accurately and threats.
in a timely manner.
The Bank Business Plan, along with its revisions and adjustments
Overall, the Provision of Funds to Related Parties and Large prepared by Board of Directors, has been approved by Board
Exposures has complied with applicable regulations. of Commissioners and communicated to the Financial Services
Authority and all parties concerned. The Bank Business Plan
10. Transparency of Financial and Non-Financial Conditions, has depicted sustainable growth targets that provide economic
Governance Implementation Reports, and Internal Reporting. benefits to all stakeholders and has been aligned with the
Bank's vision and mission.
Monthly, quarterly, annual, other publications, and internal
governance implementation reports always adhere to Financial The implementation of the BBP is monitored and directed by
Services Authority regulations and applicable provisions. Board of Directors, overseen by Board of Commissioners, and
communicated to the Financial Services Authority, all Bank
The preparation of Monthly, Quarterly, Annual Publications, shareholders, and all functional units.
and Other Publications, as well as Governance Implementation
Reports, has been carried out through good governance The area of improvement concerning the Bank's Strategic Plan
processes and in accordance with the coverage required by involves enhancing the quality of risk management
Financial Services Authority regulations and applicable laws. implementation and implementing efficiency measures to
boost and sustain the Bank's profitability.
Customer service is provided through transparent product
explanations, responsive handling of customer complaints, Generally, the Bank's Strategic Plan has complied with applicable
and addressing weaknesses to follow up on customer regulations.
complaints effectively.
Information regarding customer complaint procedures and 12. Remuneration Provision
dispute resolution is provided through the Bank's website. The Bank has a Remuneration policy that includes at least:
a. Remuneration structure that includes at least:
The Bank has implemented transparency principles regarding 1) Remuneration scale based on level and position; and
financial and non-financial conditions presented in Monthly, 2) Remuneration components
Quarterly, Annual Publications, and Other Publications. In the b. Methods and mechanisms for determining Remuneration
Annual Publication Report, the bank has reported governance
implementation in accordance with Financial Services Authority Additionally, the Bank has established a Remuneration Committee.
regulations and applicable laws.
In implementing the governance, the bank observes the
Area of improvement for the Transparency of Financial and principle of prudence in providing remuneration, both fixed
Non-Financial Conditions, Governance Implementation Reports, and variable, in accordance with the principles of reasonableness
and Internal Reporting involces improving capacity and dual and fairness.
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13. Shareholder Aspect 14. Implementation of Anti-Fraud Strategy, Including Anti-Bribery
Periodically (annually), CCB Indonesia holds Annual General CCB Indonesia has implemented risk management and internal
Meeting of Shareholders (AGMS). The AGMS for the year 2025 control systems to minimize the occurrence of bank fraud. The
was conducted on 23 June 2025. bank has an independent Anti-Fraud Unit in place.
The amount of cash dividends (if any) will be linked to the In order to prevent operational deviations and violations of legal
profits earned by the Company in the respective fiscal year, regulations, especially fraud cases, the Bank has implemented a
without prejudice to the Company's AGM rights to determine fraud detection system on 6 June 2023, to enhance the effectiveness
otherwise in accordance with the provisions of the Company's of internal controls as part of efforts to minimize fraud risks by
Articles of Association and the applicable Banking regulations. implementing Anti-Fraud and Whistleblowing strategies.
The Bank disseminates financial and non-financial reports to 15. Implementation of Sustainable Finance, Including Social and
stakeholders through various means including letters, newspapers, Environmental Responsibility
and the bank's website, including but not limited to announcing During 2025, CCB Indonesia allocated part of its funds for social
Monthly, Quarterly, and Annual Publication Reports and reporting and environmental responsibility to support the implementation
them to the Financial Services Authority (OJK) based on OJK of sustainable finance.
Regulation No. 37/POJK.03/2019 issued on 19 December 2019
concerning Transparency and Publication of Bank Reports, and CCB Indonesia has integrated sustainable finance into its business
OJK Circular Letter No. 9/SEOJK.03/2020 dated 30 June 2020 activities and developed a sustainable finance action plan.
concerning Transparency and Publication of Conventional
Commercial Bank Reports. CCB Indonesia has conducted business practices and investment
strategies while considering, applying, and integrating
Always adhere and support the interests and rights of shareholders environmental, social, and governance values.
in accordance with applicable regulations.
16. Implementation of Governance Within the Bank's Business Group
Bank shareholders also support the implementation of healthy CCB Indonesia is not a parent company or Executor of Holding
business activities and the continuity of the bank's operations. Company which is included in the Bank Business Group.
There is no owner intervention, internal disputes, or issues As of 31 December 2025, CCB Indonesia does not have any
arising from the bank's remuneration policy that disrupt the subsidiaries or associated entities.
bank's operational activities and/or provide undue benefits
to the owners, resulting in reduced bank profits and/or Hence, in 2025, CCB Indonesia has adopted governance measures
causing bank losses, due to owner intervention in the that are generally GOOD, evidenced by satisfactory adherence
composition and/or implementation of Board of to governance principles. Where weaknesses in governance
Commissioners' duties. principles exist, they are generally minor and can be rectified
through standard management procedures by the bank.
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Implementation of the Corporate Governance Guidelines for Public Companies
(as recommended under OJK Circular Letter No. 32/SEOJK.04/2015)
No. Recommendation Description
A. THE RELATIONSHIP BETWEEN PUBLIC COMPANIES AND SHAREHOLDERS IN GUARANTEING SHAREHOLDERS' RIGHTS
Principle 1
Enhancing the Value of General Meetings of Shareholders (GMS).
1.1 Public companies have Implementation: Complied
te c h n i c a l m e t h o d s o r
procedures for collecting votes, The voting procedures for the CCB Indonesia GMS are regulated in the GMS Rules of Procedure (distributed to
both openly and secretly, which shareholders or their proxies present and read out prior to the GMS) and in the Articles of Association to prioritize
prioritize independence and shareholder independence and interests. For transparency, shareholders and the public can also download the
the interests of shareholders. CCB Indonesia GMS Rules of Procedure on the CCB Indonesia website at https://bankccbi.co.id/rups# under
GMS Rules of Procedure.
At the Annual GMS held on 23 June 2025, voting on each proposal submitted for each GMS agenda item will
be conducted openly in accordance with the procedures outlined by the Meeting Chairperson, namely:
a. Voting for shareholders or their proxies physically present at the Meeting will be conducted as follows:
1) The Meeting Chairperson will ask shareholders or their proxies physically present who vote "against" or
"abstain" against the proposed proposal to raise their hands and submit their ballots to the Meeting
officer; 2) For shareholder proxies who receive their power of attorney with a voting option through
the eASY.KSEI application, the votes that will be counted are those cast by the shareholder through
eASY.KSEI. Therefore, the relevant shareholder proxies do not need to raise their hands and submit
their ballots to the Meeting officer.
b. Voting for shareholders or their proxies present electronically through the eASY.KSEI application is
conducted according to the following procedures:
1) The voting process takes place in the eASY.KSEI application under the E-Meeting Hall menu, Live
Broadcasting submenu.
2) Shareholders who are present or have electronically provided their power of attorney at the Meeting
through the eASY.KSEI application but have not yet determined their voting choice will have the
opportunity to submit their vote during the voting period opened by the Company via the E-Meeting
Hall screen in the eASY.KSEI application.
3) During the electronic voting process, the status "Voting for agenda item no. [ ] has started" will be
displayed in the 'General Meeting Flow Text' column.
4) Direct electronic voting through the eASY.KSEI application is allocated a maximum of 3 (three)
minutes.
5) Shareholders who have cast their votes before the Meeting begins, and shareholders or their proxies
who have registered through the eASY.KSEI application on the Meeting date, will be deemed to have
validly attended the Meeting, even if they do not follow the Meeting to the end for any reason.
6) If a shareholder or their proxies do not cast their votes until the Meeting status, as displayed in the
'General Meeting Flow Text' column, changes to "Voting for agenda item no. [ ] has ended," then the
shareholder or their proxies will be deemed to have cast an "Abstain" vote for the relevant Meeting
agenda item, and will be deemed to have cast the same vote as the majority of the voting
shareholders.
Votes cast by shareholders or their proxies, both physically and electronically, will be counted by the Company's
Securities Administration Bureau and then verified by a Public Notary, acting as an independent public official.
More information on page 161-162
1.2 All members of the Board of Implementation: Complied
Directors and members of the
Board of Commissioners of the The attendance of all members of the Board of Directors and Board of Commissioners at the Annual GMS on
Public Company were present June 23, 2025, is as follows:
at the Annual GMS. Board of Commissioners 50%
Board of Directors 100%
More information on page 160-162
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CORPORATE GOVERNANCE
No. Recommendation Description
1.3 A summary of the minutes of Implementation: Complied
the GMS is available on the
Public Company's website for CCB Indonesia has published a summary of the minutes of the Annual General Meeting of Shareholders held on
at least 1 (one) year. June 23, 2025, on the Company's website https://bankccbi.co.id/rups (formerly https://idn.ccb.com) and has been
available for more than one year. The summary of the minutes of the 2025 Annual General Meeting of Shareholders,
as well as summaries of the minutes of the previous five years' GMS, can be downloaded from the CCB Indonesia
website: https://bankccbi.co.id/rups or https://bankccbi.co.id/en/rups
More information can be found on page 160
Principle 2
Improving the Quality of Public Company Communication with Shareholders or Investors.
2.1 Publicly Listed Companies have Implementation: Complied
a communication policy with
shareholders or investors. CCB Indonesia communicates with shareholders as stipulated in the Corporate Governance Guidelines. CCB
Indonesia, through its Corporate Secretary, supports the communication process between CCB Indonesia and the
shareholder community and other capital market participants. This communication includes holding public exposes
and disseminating information through the Company's website. This information is also accessible to the public
through the Company's website at https://bankccbi.co.id/.
2.2 Publicly Listed Companies Implementation: complied
disclose their Public
Communication Policy with CCB Indonesia is committed to openness and transparency in its communications with external parties and
shareholders or investors on strives to foster constructive relationships with investors in accordance with applicable regulations. This is
their Website. disclosed on the Company's website, which can be accessed at https://bankccbi.co.id/.
B. FUNCTIONS AND ROLES OF THE BOARD OF COMMISSIONERS
Principle 3
Strengthening the Membership and Composition of the Board of Commissioners.
3.1 The determination of the Implementation: Complied
number of members of the
Board of Commissioners takes CCB Indonesia has complied with the Financial Services Authority Regulation concerning the Implementation of Good
into account the conditions of Corporate Governance for Commercial Banks, which requires banks to have a Board of Commissioners with a minimum
the Public Company. of 3 (three) members and a maximum of 4 (four) members of the Board of Directors. As of December 31, 2025, the Board
of Commissioners of CCB Indonesia will have 4 (four) members, including 2 (two) Independent Commissioners.
The number and composition of the Board of Commissioners are determined through the Remuneration and Nomination
Committee of CCB Indonesia, which provides recommendations to the Board of Commissioners for approval at the
General Meeting of Shareholders. These recommendations also take into account applicable regulations and provisions
and take into account the conditions, capacity, achievement of objectives, and fulfillment of CCB Indonesia's needs.
More information on page 164
3.2 The composition of the Board Implementation: Complied
of Commissioners takes into
account the diversity of skills, The CCB Indonesia Board of Commissioners has diverse backgrounds in terms of skills, knowledge, and experience.
knowledge, and experience This can be seen from the profiles of each Commissioner.
required.
The CCB Indonesia Remuneration and Nomination Committee has roles and responsibilities, including preparing
and providing recommendations to the Board of Commissioners regarding:
- Systems and procedures for selecting and/or replacing members of the Board of Commissioners and the
Board of Directors;
- Policies and criteria required in the nomination process; and
- Performance evaluation policies for members of the Board of Directors and/or the Board of Commissioners.
Principle 4
Improving the Quality of the Implementation of the Duties and Responsibilities of the Board of Commissioners.
4.1 The Board of Commissioners Implementation: Complied
has a self-assessment policy to
assess the performance of the CCB Indonesia has a self-assessment policy for the Board of Commissioners, as stated in Chapter VIII of the CCB
Board of Commissioners. Indonesia Board of Commissioners Work Guidelines. The Board of Commissioners' self-assessment policy serves as
a guideline used as a form of accountability for the Board of Commissioners' performance assessment.
The Board of Commissioners' self-assessment evaluation is conducted by the Board of Commissioners based
on recommendations from the Remuneration and Nomination Committee.
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CORPORATE GOVERNANCE
No. Recommendation Description
4.2 The self-assessment policy for Implementation: Complied
assessing the performance of
the Board of Commissioners The self-assessment policy for assessing the performance of the Board of Commissioners has been disclosed in
is disclosed in the Annual this Annual Report.
Report of the Public Company.
4.3 The Board of Commissioners Implementation: Complied
has a policy regarding the
resignation of Board of The CCB Indonesia Board of Commissioners' Code of Conduct regulates the resignation of Board of Commissioners
Commissioners members if they members, and the CCB Indonesia General Governance Policies and Guidelines stipulate administrative requirements
are involved in financial crimes. for Board of Commissioners members, including those involved in financial crimes and/or other criminal acts.
4.4 The Board of Commissioners Implementation: Complied
or the Committee responsible
for the Nomination and The Remuneration and Nomination Committee of CCB Indonesia has the role and responsibility to develop a
Remuneration function shall succession policy for the nomination process for members of the Board of Directors, as explained in Chapter VII of
develop a succession policy the CCB Indonesia Remuneration and Nomination Committee Work Guidelines. Implementation of the Board of
for the nomination process for Directors succession policy includes providing recommendations to the Board of Commissioners regarding the
members of the Board of system, procedures, and candidates for the selection and/or replacement of members of the Board of Directors,
Directors. for submission to the GMS.
C. FUNCTIONS AND ROLES OF THE BOARD OF DIRECTORS
Principle 5
Strengthening the Membership and Composition of the Board of Directors
5.1 The determination of the Implementation: Complied
number of members of the
Board of Directors takes into CCB Indonesia has complied with the provisions of Article 2 of Financial Services Authority Regulation No. 33/
account the conditions of the POJK.04/2014 concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies,
Public Company and the namely that the Board of Directors of Issuers or Public Companies must consist of at least 2 (two) members. The
effectiveness of decision- number of members of the Board of Directors of CCB Indonesia as of December 31, 2025, is 5 (five).
making.
The determination of the number and composition of members of the Board of Directors is carried out through
the Remuneration and Nomination Committee of CCB Indonesia, which is tasked with providing recommendations
to the Board of Commissioners for approval at the General Meeting of Shareholders. CCB Indonesia has also
considered the conditions, capacity, achievement of objectives, and fulfillment of CCB Indonesia's needs in
determining the number of members of the Board of Directors.
5.2 The composition of the Implementation: Complied
Board of Directors takes into
account the diversity of skills, The Board of Directors of CCB Indonesia has diverse backgrounds in terms of skills, knowledge, and
knowledge, and experience experience. This can be seen from the profiles of each Director.
required. The CCB Indonesia Remuneration and Nomination Committee has roles and responsibilities, including
preparing and providing recommendations to the Board of Commissioners regarding:
- Systems and procedures for selecting and/or replacing members of the Board of Commissioners and
Board of Directors;
- Policies and criteria required in the nomination process; and
- Performance evaluation policies for members of the Board of Directors and/or Board of Commissioners.
5.3 The member of the Board of Implementation: Complied
Directors responsible for
accounting or finance has The member of the Board of Directors responsible for accounting and finance has experience in finance and
expertise and/or knowledge accounting, currently held by the Operations Director, Mr. Junianto.
in accounting.
Principle 6
Improving the Quality of the Implementation of the Board of Directors' Duties and Responsibilities.
6.1 The Board of Directors has a Implementation: Complied
self-assessment policy to assess
the per formance of its CCB Indonesia has a self-assessment policy for its members, as outlined in Chapter VIII of the CCB Indonesia
members. Board of Directors' Code of Conduct.
The results of the self-assessment of members of the Board of Directors (including the President Director) are
evaluated by the Board of Commissioners through a meeting based on recommendations from the
Remuneration and Nomination Committee.
For more information, see page 195
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CORPORATE GOVERNANCE
No. Recommendation Description
6.2 The self-assessment policy for Implementation: Complied
assessing the performance of
the Board of Directors is The Board of Directors' performance assessment has been disclosed in this Annual Report.
disclosed in the annual report
of the Public Company.
6.3 The Board of Directors has a Implementation: Complied
policy regarding the resignation
of Board members if they are The CCB Indonesia Board of Directors' Code of Conduct regulates the resignation of members of the Board of
involved in financial crimes. Directors, and the CCB Indonesia General Governance Policies and Guidelines stipulate administrative
requirements for members of the Board of Directors, including those involved in financial crimes and/or other
criminal acts.
D. STAKEHOLDER PARTICIPATION
Principle 7
Improving Corporate Governance through Stakeholder Participation.
7.1 The Public Company has a Implementation: Complied
policy to prevent insider
trading. To prevent insider trading, CCB Indonesia has a Code of Ethics Guideline that has been uploaded to the Company's
website at https://bankccbi.co.id/kebijakan-tatakelola.
7.2 Publicly Listed Companies have Implementation: Complied
anti-corruption and anti-fraud
policies. CCB Indonesia has an anti-corruption policy as stipulated in the Code of Ethics Guidelines.
In accordance with Financial Services Authority Regulation No. 12 of 2024 concerning the Implementation of
Anti-Fraud Strategies for Financial Services Institutions, CCB Indonesia has developed Guidelines for the
Implementation of Anti-Fraud Strategies, which refer to the POJK, under document number 245/PEDO–CCBI/
PSAF/I/2025, revision 06.
7.3 Publicly Listed Companies Implementation: Complied
have policies regarding the
selection and capacity CCB Indonesia has policies regarding the procurement of goods and services related to logistics, buildings, and
building of suppliers or information technology, outlined in the Standard Operating Procedures (SOP) for Procurement of Goods and
vendors. Services and the Standard Operating Procedures (SOP) for Selection of Service Providers. These policies regulate
the procurement transaction value and the selection methods used (tendering, price comparison/direct selection,
direct appointment, repeat orders, payment systems, etc.), ensuring that the procurement process at CCB
Indonesia is fair and transparent.
7.4 Public companies have policies Implementation: Complied
to fulfill creditors' rights.
In its implementation, CCB Indonesia is committed to consistently fulfilling creditors' rights in accordance with
the policies stipulated in applicable regulations and based on mutual agreements regarding creditors' rights in
the relationship between CCB Indonesia and creditors. This is stated in the consumer and community protection
policy, document number 111/KPU/PPPN/IX/2013, revision 03.
7.5 Public companies have Implementation: Complied
whistleblowing systems.
CCB Indonesia has a Whistleblowing System Policy, as outlined in KPU Whistleblowing document number 124/
KPU–CCBI/WTBL/IV/2014, revision 02, and a Whistleblowing SOP, document number 948/SOP–CCBI/WTBL/
IV/2014, revision 02. It has implemented Financial Services Authority Regulation Number 12 of 2024 concerning
the Implementation of Anti-Fraud Strategies for Financial Services Institutions, which can be found on the
Company's website at https://bankccbi.co.id/corporate-antifraud.
7.6 The Public Company has a Implementation: Complied
policy of providing long-term
incentives to Directors and CCB Indonesia has disclosed its Incentive Policy for Directors in this Annual Report. The Employee Incentive
employees. Policy is outlined in Company Regulations and General Human Resources Policies and Guidelines No. 113/KPU-
CCBI/SDMA/VII/2024, revision number 05.
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CORPORATE GOVERNANCE
No. Recommendation Description
E. INFORMATION DISCLOSURE
Principle 8
Improving the Implementation of Information Disclosure.
8.1 Publicly held companies utilize Implementation: Complied
information technology more
broadly than their websites as In addition to the Company's website, CCB Indonesia also utilizes other information technologies such as mobile
a medium for information banking, internet banking, email, print media, TV screens at branch offices, and ATMs as channels for information
disclosure. disclosure.
8.2 The Annual Report of a Public Implementation: Complied
Company discloses the ultimate
beneficial owner of at least 5% CCB Indonesia's Annual Report has disclosed:
(five percent) of the public a. A list of shareholders holding 5% or more of shares;
company's shares, in addition b. The ultimate beneficial owner of CCB Indonesia's shares; and
to disclosing the ultimate c. The major/controlling shareholders of CCB Indonesia.
beneficial owner of the public
company's shares through
major or controlling
shareholders.
CCB Indonesia has implemented all recommendations for the Implementation of the Public Company Governance Guidelines in accordance
with OJK Circular Letter No. 32/SEOJK.04/2015 concerning the Public Company Governance Guidelines. As of 31 December 2025, none
of the above recommendations have yet been implemented.
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CORPORATE GOVERNANCE
COMMITTEES REPORT
236 AUDIT COMMITTEE The Board of Commissioners carries out its supervisory
DUTIES AND duties and responsibilities with support of Audit Committee,
RESPONSIBILITIES
Risk Monitoring Committee, and Remuneration and
236 RISK MONITORING
COMMITTEE DUTIES AND Nomination Committee. The Board of Commissioners
RESPONSIBILITIES carries out its duties effectively and independently in
236 REMUNERATION accordance with applicable regulations.
AND NOMINATION
COMMITTEE DUTIES AND In order to support an increase in the implementation of Good Corporate Governance
RESPONSIBILITIES (GCG) and optimize supervision attached to the Board of Commissioners, as well as to
ensure the implementation of internal control system at all levels of operations, has been
stated in the Audit Committee Charter in accordance with the provisions of the Financial
Services Authority, Guidelines and Procedures of Risk Monitoring Committee, Remuneration
and Nomination Committee, as well as changes to members of the Committees under
the Board of Commissioners.
Throughout 2025, the implementation of the duties of the committees that support the
Board of Commissioners proceed according to the Work Plan and the scheduled annual
meeting.
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236 China Construction Bank Indonesia Annual Report 2025
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COMMITTEES REPORT
AUDIT COMMITTEE DUTIES AND 2. Conduct a review of the implementation of risk management
which consists of a risk profile report and other reports related
RESPONSIBILITIES to the management of 8 (eight) types of risk.
The duties and responsibilities of the Audit Committee are to assist 3. Monitor the adequacy of the process of identification,
the Board of Commissioners in order to support the effectiveness measurement, monitoring, control and risk management
of the implementation of their duties and responsibilities, including: information systems.
1. Monitoring and evaluating the planning and implementation 4. Monitoring and evaluating the implementation of the duties
of internal audits as well as monitoring the follow-up of internal of the Risk Management Committee and the Risk Management
audit results in order to ensure the accuracy of the design and Division.
operational effectiveness of internal controls, including internal
control over financial reporting. REMUNERATION AND NOMINATION
2. Carrying out monitoring and evaluation of:
• Implementation of the duties of the Internal Audit Work Unit.
COMMITTEE DUTIES AND RESPONSIBILITIES
• Suitability of the audit by a public accounting firm with The duties and responsibilities of the Remuneration and Nomination
audit standards; Committee are to assist the Board of Commissioners in order to
• Suitability of financial statements with financial accounting support the effectiveness of the implementation of their duties
standards; and responsibilities, including:
• Implementation of follow-up by the Board of Directors on the 1. Related to remuneration duties, the Remuneration and Nomination
findings of the Internal Audit Division, public accountants, and Committee has the following duties and responsibilities:
the results of the supervision of the Financial Services Authority a. The Remuneration and Nomination Committee must
to provide recommendations to the Board of Commissioners. evaluate the remuneration policy and system.
3. Providing recommendations regarding the appointment of b. The Remuneration and Nomination Committee must provide
public accountants and public accounting firms to the Board recommendations to the Board of Commissioners regarding:
of Commissioners to be recommended to the GMS. 1) Remuneration policies and systems for the Board of
4. Reviewing financial information to be issued by the Bank to Commissioners and Board of Directors of both local
the public and / or authorities, including financial statements, and foreign workers, to be submitted to the General
projected financial statements and other reports related to the Meeting of Shareholders;
Bank's financial information. 2) Remuneration policies and systems for Executive Officers
5. Reviewing complaints related to the Bank's accounting and and employees both from local and foreign workers
financial reporting processes. as a whole to be submitted to the Board of Directors.
6. Reviewing the Bank's compliance with the laws and regulations c. The Remuneration and Nomination Committee must ensure
relating to the Bank's activities. that the remuneration policy is at least in accordance with:
7. Providing independent opinion in the event of disagreements 1) Financial performance and fulfilment of reserves as
between management and public accountants for the services regulated in applicable laws and regulations;
they provide. 2) Individual work performance;
8. Providing recommendations to the Board of Commissioners 3) Fairness with peer groups;
regarding the appointment of a Public Accountant based on 4) Consideration of the Bank's long-term goals and strategies.
independence, the scope of the engagement and fees
(compensation for services). 2. Related to the nomination duties, the Remuneration and
9. Reviewing the implementation of audits by internal auditors Nomination Committee has the following duties and responsibilities:
and overseeing the implementation of follow-up by the Directors a. The Remuneration and Nomination Committee must prepare
on the findings of internal auditors. and provide recommendations regarding the system and
10. Reviewing and providing advice to the Board of Commissioners procedure for selecting and/or replacing members of the
regarding the potential conflict of interests of the Bank. Board of Commissioners and Board of Directors from both
11. Maintaining the confidentiality of documents, data and information local and foreign workers to the Board of Commissioners to
obtained by the Bank in the context of carrying out its role. be submitted to the General Meeting of Shareholders.
b. The Remuneration and Nomination Committee must
RISK MONITORING COMMITTEE DUTIES provide recommendations:
1) Regarding prospective members of the Board of
AND RESPONSIBILITIES Commissioners and/or Board of Directors of both local
The duties and responsibilities of the Risk Monitoring Committee and foreign workers to the Board of Commissioners to
are to assist the Board of Commissioners in order to support the be submitted to the General Meeting of Shareholders.
effectiveness of the implementation of their duties and responsibilities. 2) Providing recommendations regarding Independent
1. Providing recommendations to the Board of Commissioners Parties who will become members of the Audit
by evaluating the suitability of the risk management policy and Committee or Risk Monitoring Committee to the Board
the implementation of the policy. of Commissioners.
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China Construction Bank Indonesia Annual Report 2025 237
CORPORATE GOVERNANCE
COMMITTEES REPORT
c. Recommendation procedures for prospective members for the appointment of a Public Accountant and a Public
of the Board of Commissioners, and/or Board of Directors Accounting Firm to the Board of Commissioners. In addition,
of both local and foreign workers, and/or Independent the Audit Committee has evaluated the Implementation of the
Parties as referred to in item b) above are carried out as Provision of Audit Services on the Company's annual historical
follows: financial information for the 2025 financial year by the Public
1) The Remuneration and Nomination Committee evaluates Accounting Firm (KAP) Purwantono, Sungkoro, Surja.
prospective members of the Board of Commissioners,
or candidates for Board of Directors from both local 2. Risk Monitoring Committee Activities
and foreign workers, or candidates for Independent During 2025 the Risk Monitoring Committee has held 11 (eleven)
Parties. meetings, all of which were attended by more than 51% (fifty
a) Assessments are carried out based on competencies, one percent) of the total members of the Risk Monitoring
and track records of the candidates. Committee including Independent Commissioners and
b) In addition, the assessment can be done through Independent Parties. The Risk Monitoring Committee has
interviews with prospective members of the Board provided suggestions, input and recommendations to the
of Commissioners, or Prospective Directors from Board of Commissioners.
both local and foreign workers, or candidates for
Independent Parties; The Risk Monitoring Committee provides recommendations
c) If needed, the Remuneration and Nomination to the Board of Commissioners by evaluating the suitability
Committee can use an independent Professional between risk management policies and the implementation
Institution to conduct the assessment. of these policies. The Risk Monitoring Committee monitors and
2) Based on the results of the assessment, the Remuneration evaluates the implementation of the tasks of the Risk Management
and Nomination Committee: Committee and the Risk Management Division.
a) Providing recommendations for candidates for
Directors and/or Commissioners from both local 3. Remuneration and Nomination Committee Activities
and foreign workers to the Board of Commissioners During 2025 the Remuneration and Nomination Committee
to be submitted at the GMS. held 11 (eleven) meetings, all of which were attended by more
b) Providing recommendations regarding Independent than 51% (fifty one percent) of the total members of the
Parties who will become members of the Audit Remuneration and Nomination Committee including an
Committee or the Risk Monitoring Committee to Independent Commissioner and Executive Officer in charge of
the Board of Commissioners. human resources or employee representatives. The Remuneration
and Nomination Committee has provided suggestions, input
To support the smooth running of their duties, each committee and recommendations to the Board of Commissioners.
has had work guidelines and procedures.
The supervisory mechanism by evaluating the suitability of the
Implementation of duties of the Committees throughout 2025 remuneration policy with financial performance and the fulfillment
seen from the minutes of the committee meeting, notes contain of reserves as regulated in the applicable laws and regulations;
recommendations to the Board of Commissioners, notes and/or individual work performance; fairness with peer groups; and
working papers corresponding to monitoring and evaluation in consideration of the Bank's long-term goals and strategies.
accordance with the functions of each committee as follows:
Composition of the committee members under the Board of
1. Audit Committee Activities Commissioners is in accordance with the size and complexity of
During 2025 the Audit Committee has held 20 (twenty) meetings, CCB Indonesia. All members of the Committees under the Board
all of which were attended by more than 51% (fifty one percent) of Commissioners have good track record of integrity, character,
of the total members of the Audit Committee including and good moral that are well maintained by each individual.
Independent Commissioners and Independent Parties. The
Audit Committee has provided suggestions, input and Committee meeting decisions are taken by deliberation and/or a
recommendations to the Board of Commissioners. majority vote. The results of the committee meeting have been
The Audit Committee has participated in a series of stages stipulated in the minutes of meetings and are well documented.
regarding the implementation of the audit of the Company's The results of the committee meetings are always sought to be
Financial Statements by the Public Accounting Firm (KAP), taken into consideration and recommendation to the Board of
namely the Audit Committee has provided recommendations Commissioners in decision making.
Page 238
Page 239
Corporate
05
Information
Tapis
Lampung
The masterful work of Lampung women, Tapis begins as a black
co�on woven fabric me�culously adorned with gold and silver
thread embroidery. Its intricate mo�fs eloquently visualize high
customary stature and the wisdom of local tradi�on. This tex�le is
indispensable at important customary events, such as weddings,
powerfully affirming cultural iden�ty of the community.
Page 240
240 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
ORGANIZATIONAL STRUCTURE
BOARD OF COMMISSIONERS
Wu Jianzheng, Guo Meijun,
M. Hasan, Yudo Sutanto Nyoo
Risk Management Committee
Credit Committee
BOARD OF DIRECTORS
Credit Policy Committee
President Director
ALCO Jiang Yongdong
IT Committee
Human Capital Committee
Corporate & International Commercial & Retail Banking
Finance Director
Banking Director Director
Vacant
Zhu Yong Suryati Budiyanto
Strategic Transformation
Asset Liability
Division Internal Audit Division Transaction Division Commercial Division
Management Division*)
Then Andy Tjayady Rita Fitria R. Adhi Susatyo Djunaedi Hidajat
Liu Yao
(merangkap)
IT Development Small & Medium Accounting & Tax
Anti Fraud Unit China Desk 1 Division
Management Division Enterprise (SME) Division Division **)
Teguh Prihatno Jing Ting
Huang Yi Lukman Ferdian N Syahruddin Yulis
Consumer Asset
IT Development Corporate Banking 2
Digital Banking Division Division
Management Division Division
Hu Qiufeng Lukman Ferdian N
Then Andy Tjayady Dennis Pratama S.
(merangkap)
Specialis Asset Credit Operation Treasury & Financial Liabilities & Branch
Management Division Division Institution Division Network Division
Noviyanto Halim Eko Wahyu S. Suriyanto Chang Dian Anggraeni
Regions/Branches
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China Construction Bank Indonesia Annual Report 2025 241
CORPORATE INFORMATION
ORGANIZATIONAL STRUCTURE
Risk Management Committee : Andreas Basuki (Chairman), Junianto, Jiang Yongdong,
Risk Monitoring Committee Zhu Yong, Suryati Budiyanto, Suandi Sitorus, Rita Fitria, Victorius
Yudo Sutanto Nyoo, Mulyadi, Hananto
Oen Indra Widjaja Credit Committee : Junianto (Chairman), Jiang Yongdong, Zhu Yong, Suryati Budiyanto
Credit Policy Committee : Jiang Yongdong (Chairman), Andreas Basuki, Zhu Yong, Suryati
Remuneration & Nomination Budiyanto, Junianto, Suandi Sitorus, Jusry Hausjah, R Adhi
Committee Susatyo, Dennis Pratama, Jing Ting, Djunaedi Hidajat, Lukman
M. Hasan, Guo Meijun, Irwan Bonto Ferdian N, Eko Wahyu S, Victorius Hananto, Rita Fitria
ALCO : Jiang Yongdong (Chairman), Junianto, Zhu Yong, Andreas Basuki,
Audit Committee Suryati Budiyanto, Jusry Hausjah, R Adhi Susatyo, Djunaedi Hidajat,
Lukman Ferdian N, Dennis Pratama, Jing Ting, Dian Anggraeni,
M. Hasan, M. Hassan, Oen Indra Suriyanto Chang, Suandi Sitorus, Syahruddin Yulis, Liu Yao, Agus
Widjaja Setiawan, Lilis Tanuwijaya, Ka Tjing, Christiana Hidayati, Sui Seng,
Liauw Tarsisius F, Herman Indra
IT Committee : Jiang Yongdong (Chairman), Zhu Yong, Suryati Budiyanto,
Junianto, Andreas Basuki, Hu Qiufeng, Then Andy Tjayady, Huang
Yi, Andana Eka A, Suandi Sitorus, dan Toni Batubara
Human Capital Committee : Junianto (Chairman), Jiang Yongdong, Andreas Basuki, Zhu Yong,
Suryati Budiyanto, Irwan Bonto
Notes:
*) Temporarily supervised by the Corporate & International Banking Director
**) Temporarily supervised by the Operations Director
Operation Director Compliance Director
Junianto Andreas H. Basuki
Corporate Secretary &
Credit Review Division Operation Division Compliance Division
Communication
Jusry Hausjah Thomas Widianto Victorius Hananto
Thomas Widianto
Trade Operation Risk Management
Human Capital Division Legal Division
Division Division
Irwan Bonto Irarto Purwasidarma
Iwan A.P.W. Yuliawan Suandi Sitorus
Operation Development General Affair & Customer Complaint
AML, CFT & CPF Unit
Division Infrastructure Division Handling Unit (UP3N)
Vidya Maman T
Toni A. Baturara Rio Hardanto Ari Landjang
Page 242
242 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
BOARD OF COMMISSIONERS PROFILE
Wu Jianzheng President Commissioner
Appointed at the EGMS on 24 April 2025 and effective since 7 May 2025
Chinese citizen, born in Shaanxi, China in 1972. Obtained his Bachelor's degree in Solid Rocket
Motor from the School of Astronautics at Northwest Polytechnical University in 1994, Master’s
degree in Finance from Shaanxi Institute of Finance and Economics in 1998, and his PhD of
Economics from Graduate School of Chinese Academy of Social Sciences majoring in World
Economics in 2008.
Appointed as President Commissioner through the EGMS dated 24 April 2025, and declared
effective from 7 May 2025.
Began his career at China Construction Bank Corporation in 1998 as a Staff Member in the
Credit Management Department. Then in March 1999, he was assigned to the Credit Risk
Management Department as a Staff Member at Risk Research Division, then as Deputy Principal
Staff Member at Risk Research Division in January 2000, and became Principal Staff Member
at Risk Research and Early Warning Division in December 2000.
He joined the Risk Management Department in the Risk Measurement and Analysis Division
as Principal Staff Member in March 2003 and as Senior Manager Assistant in November 2003,
then in December 2005 he became Deputy Senior Manager in the Personal Credit Product
Risk Management Division.
In July 2009, he became Senior Manager at Office of the Promotion Leading Group for New
Capital Accord and IRB Approach. Then he served as Assistant Director of the Finance
Department of Qinghai Province since November 2010.
Subsequently, he was appointed as Assistant President of China Construction Bank, Fujian
Branch in November 2011, and became Vice President of China Construction Bank, Guizhou
Branch in August 2014.
From March 2017 to present, he has held the position of Deputy General Manager of the Risk
Management Department of China Construction Bank Corporation, in charge of Basel III
implementation.
As a Non-Independent President Commissioner, he undertakes the functional duties from
China Construction Bank Corporation (the Bank shareholders in the form of a legal entity).
Training attended in 2025, among others:
Risk Management Refreshment Certification Level 6 on 11-12 August 2025 by IBI-BCC.
As a member of Board of Commissioners, he has adhered to all the requirements stipulated
in the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from Financial Services Authority No. KEPR-
33/D.03/2025 dated 7 May 2025.
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China Construction Bank Indonesia Annual Report 2025 243
CORPORATE INFORMATION
BOARD OF COMMISSIONERS PROFILE
Guo Meijun Commissioner
Chinese citizen, born in Shanxi, China in 1976. She obtained her Bachelor's degree in International
Trade from Shanxi University of Finance & Economics in 1998, Master's degree in Industrial
Economics from Shanxi University of Finance & Economics in 2002, and Doctoral degree in
International Trade from Graduate School of Chinese Academy of Social Sciences in 2005.
Appointed as Commissioner through GMS on 7 June 2024, and declared effective from 2
December 2024 until now.
She started her career in the International Business Department of China Construction Bank
Corporation in July 2006 as Manager, Assistant Chief in the International Settlement & Trade
Finance division of the International Business Department, responsible for the development
of international settlement and trade finance. From 2013 to 2021, she held various strategic
positions in the International Business Department of China Construction Bank Corporation,
namely as Deputy Chief of Overseas Business Division from July 2013 to July 2015, as Chief
of Cross Border RMB Business Division from July 2015 to July 2019, and then from July 2019
to June 2021, she was appointed as Chief of Foreign Cooperation & Cross Border Matchmaking
division in the International Business Department.
Subsequently, from June 2021 to August 2023, she was appointed as Deputy Mayor of Hanyin
County, Shaanxi Province, in charge of investment and management of financial institutions.
From September 2023 to present, she has been serving as Deputy General Manager of
International Business Department of China Construction Bank Corporation in charge of
Overseas Business management.
As a Non-Independent Commissioner, she undertakes the functional duties from China
Construction Bank Corporation (the Bank shareholders in the form of a legal entity).
Training attended in 2025, among others:
Risk Management Refreshment Certification Level 6 on 28 April 2025 by IBI-BCC.
As a member of Board of Commissioners, she has adhered to all the requirements stipulated
in the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from Financial Services Authority No. KEPR-
156/D.03/2024 dated 28 November 2024.
Special Assignment:
Member of Remuneration and Nomination Committee since 6 February 2025 until now.
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BOARD OF COMMISSIONERS PROFILE
Mohamad Hasan Independent Commissioner
Indonesian citizen, born in Palembang in 1944. He obtained his Bachelor of Laws in 1972 from
Sriwijaya University, Palembang.
Appointed as Independent Commissioner since 24 June 2010 and continued after the merger
of Bank Windu and Bank Anda as of 30 November 2016 based on the approval from the
Financial Services Authority No. SR-104/PB.12/2016.
Began his career at Citibank Jakarta from May 1974 until April 1977. He then worked at PT
Multinational Finance Corporation (PT Multicor) from May 1977. From the period of August
1985 until October 1991, he was appointed as Executive Director, then from November 1991
until January 2003, he was appointed as President Director. Then at PT Bank Multicor as
Independent Commissioner from June 2003 until June 2008. Since October 2008 until 2009,
he served as Commissioner in several national private companies in Jakarta. And since May
2010, he was reappointed as an Independent Commissioner in the Company.
Training attended in 2025, among others:
Risk Management Refreshment Certification Level 6 on 23 April 2025 by Peak Pratama.
As a member of Board of Commissioners, he has adhered to all the requirements stipulated
in the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-101/D.03/2016 dated 30 November 2016.
Special Assignment:
Chairman of Remuneration and Nomination Committee since 22 October 2010 until now.
Chairman of Audit Committee since 14 March 2017 until now.
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BOARD OF COMMISSIONERS PROFILE
Yudo Sutanto, Nyoo Independent Commissioner
Indonesian citizen, born in Malang, East Java in 1954. He obtained his Bachelor of Finance in
1981 from California State University, Los Angeles, United States of America.
Appointed as Independent Commissioner since 2 November 2016 based on the approval
from the Financial Services Authority No. SR-173/PB.121/2016.
Began his career at PT Bank Antardaerah since 1982 in various important positions. In 1990,
he was appointed as President Director, and in 1999 as Chairman of the Audit Board of
PT Bank Antardaerah. Since March 1999, he served as a member of Board of Commissioners.
Training attended in 2025, among others:
Risk Management Refreshment Certification Level 6 on 23 April 2025 by Peak Pratama.
As a member of Board of Commissioners, he has adhered to all the requirements stipulated
in the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-63/D.03/2016 dated 27 October 2016.
Special Assignment:
Chairman of Risk Monitoring Committee since 21 February 2017.
None of the Independent Commissioners has any financial, management, ownership, family relationship with other members of Board
of Commissioners, Board of Directors and/or Controlling Shareholders or any relationship with the Company, which may affect their ability
to act independently.
During the 2025 period, there were changes in the structure and composition of the Board of Commissioners as follows:
Board of Commissioners 2025 2024
President Commissioner Wu Jianzheng* -
Commissioner Guo Meijun Guo Meijun
Independent Commissioner Mohamad Hasan Mohamad Hasan
Independent Commissioner Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo
* Mr. Wu Jianzheng was appointed as President Commissioner through EGMS on 24 April 2025 and was effective on 7 May 2025.
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BOARD OF DIRECTORS PROFILE
Jiang Yongdong President Director
Appointed at the EGMS on 20 December 2024 and effective since 14 March 2025
Chinese citizen, born in Shandong Province, China in 1970. Obtained his Bachelor’s degree
in Systems Engineering from Tianjin University – China in 1992.
Effective as President Director of Company since 14 March 2025 based on the approval from
the Financial Services Authority No. KEPR-10/D.03/2025 dated 26 February 2025.
Started his career at China Construction Bank (“CCB”) Yantai Branch International Business
Department in July 1992 as Business Manager, then became Deputy Chief Manager in March
1998 and was promoted to Chief Manager in August 2000.
Since 2001, he has held various executive positions in CCB, namely as President Director of
CCB Yantai Laishan District Sub-Branch in June 2001, then served as Deputy General Manager
of CCB Shandong Province Branch in April 2002, served as President Director of CCB Jinan
Gaoxin Branch in September 2004, then became General Manager of CCB Shandong Province
Branch in December 2007 and appointed as President Director of CCB Jining Branch in
December 2011.
In February 2014, he served as Chief Manager of Foreign Currency Management Division in
the International Business Department of CCB Corporation, and became Deputy Executive
President of China Construction Bank Brazil Subsidiary in March 2015.
Then in February 2024 was appointed as Senior Advisor on Comprehensive Management for
Overseas Subsidiaries/Branches in the Human Resources Department of CCB Corporation.
Trainings attended in 2025, among others:
1. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
2. Risk Management Refreshment Certification Level 7 on 17 June 2025 by Triniti Solusi
Kreatifindo
3. “Training for High Quality Development of Overseas Institution 2025” on 22 July – 1 August
2025 by Southwest Training Institute Chengdu
4. Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial
Sector
As President Director, he leads other Directors, and oversees Internal Audit, Information
Technology (IT) Development and IT Operations Management, Strategic Transformation,
Credit Operations, Digital Banking, Anti-Fraud and Special Asset Management.
As a member of the Board of Directors, he has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEPR-10/D.03/2025 dated 26 February 2025.
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BOARD OF DIRECTORS PROFILE
Zhu Yong Director of Corporate & International Banking
Chinese citizen, born in Guizhou, China in 1975. He obtained his Bachelor of Economics from
Shanghai Finance and Economics University, China in 1996 and his Master’s degree in
Accounting from Tsinghua University, China in 2008.
Appointed as Director of the Company since 29 March 2019. Began his career in China
Construction Bank Corporation (CCB) in July 1996 in various key and strategic positions. Started
at CCB Guizhou Branch in Accounting Department until February 2001, continued to CCB
Tongren Branch until July 2003 with his last position as General Manager of Finance &
Accounting Department. Returned to CCB Guizhou Branch until October 2014, his last position
was General Manager of Investment Banking Department.
In October 2014, he was appointed as Director of CCB Guiyang Jingrui Branch and then in
November 2014 was appointed as President Director at CCB Guiyang Jingrui Branch, in this
matter responsible for comprehensive management of CCB Guiyang Jingrui Branch, including
business development, internal risk control, and others.
Trainings attended in 2025, among others:
1. Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
2. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
3. Risk Management Refreshment Certification Level 7 on 17 June 2025 by Triniti Solusi
Kreatifindo
As a Director, he oversees Transaction Banking Division, China Desk 1 Division, Corporate
Banking 2 Division, and Treasury & Financial Institution Division.
Notes:
Currently, he also temporarily oversees Asset Liability Management Division.
As a member of the Board of Directors, he has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-4/D.03/2019 dated 4 January 2019.
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BOARD OF DIRECTORS PROFILE
Setiawati Samahita Director of Commercial & Retail Banking
Served from 30 November 2016 until 24 April 2025
Indonesian citizen, born in Pekan Baru in 1961. She obtained her Bachelor of Agricultural
Technology from the Faculty of Agricultural Technology majoring in Food Science and Nutrition
with a predicate of Very Satisfactory from Bogor Agricultural University in 1984 and her Master’s
degree in Management from PPM School of Management Jakarta in 2007 with a predicate
of Cum Laude.
Appointed as Director of the Company since June 2010 and continued after the merger of
Bank Windu and Bank Anda as of 30 November 2016 based on the approval from the Financial
Services Authority No. SR-104/PB.12/2016.
Began her career at PT Sanmaru Food Manufacturing (PT Indofood S.M) as Assistant Manager
of Snack Food Research & Development from March 1985 until March 1986. Then in April
1986 at FEBC Manila Jakarta (YASKI) Radio as Head of Recording Studio until December 1988.
Began her banking career at Bank Bali in June 1990 as Development Program Officer until
December 1990. Subsequently she held various positions as Account Officer from December
1990 until February 1995, as Team Leader of Commercial Loan Bogor from March 1995 until
October 1995. Promoted as General Manager at PT Bank Bali Bogor from November 1995
until December 1995. At the same time, she served as Commissioner at BPR Bali Dayaupaya
Mandiri from July 1995 until May 1998. Then as Chief General Manager from January 1996
until May 2000, and since June 2000 was promoted as General Manager Forex Trading Business
until August 2000. Next, she served at PT Bank Lippo as Deputy Regional Head from September
2000 until February 2001. She served at PT Bank OCBC NISP as Head of Bogor Branch from
March 2001 until January 2005. Continued as Branch Department Head of Reg.2 from February
2005 until June 2006 and was promoted as Region Head of Reg. 5 from July 2006 until January
2009. In January 2009, she served as Senior Corporate Executive concurrent as Region Head
of Sumatra until November 2009.
As a Director, she oversees Commercial Division, Small & Medium Enterprise (SME) Division,
Consumer Assets Division, Liabilities & Branch Network Division and Regions /Branches.
As a member of the Board of Directors, she has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-103/D.03/2016 dated 30 November 2016.
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BOARD OF DIRECTORS PROFILE
Suryati Budiyanto Director of Commercial & Retail Banking
Appointed and effective at the EGMS on 23 December 2025
Indonesian citizen, born in Kisaran, North Sumatera in September 1964. She earned a Bachelor
of Arts from California State University in 1991 and Master of Business Administration from
National University California in 1993.
Appointed as Director of the Company since 23 December 2025.
She began her career in banking in 1994 at PT Bank UOB Indonesia as Branch Manager until
May 2010, then was appointed Executive Director – Deputy Head of Commercial Banking at
the same company from June 2010 to December 2016. Subsequently, she was appointed as
Executive Director – Regional General Manager Jakarta at PT Bank UOB Indonesia from January
2017 until September 2025.
As a Director, she oversees Commercial Division, Small & Medium Enterprise (SME) Division,
Consumer Assets Division, Liabilities & Branch Network Division and Regions/Branches.
As a member of the Board of Directors, she has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEPR-245/D.03/2025 dated 15 December 2025.
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BOARD OF DIRECTORS PROFILE
Junianto Director of Operations
Indonesian citizen, born in Rembang in 1967. He obtained his Bachelor of Economics/
Management from Satya Wacana Christian University – Salatiga (UKSW) in 1991 and his
Master’s degree in Management (MM Executive) from Prasetya Mulya Graduate School –
Jakarta in 2002.
Appointed as Director of the Company since August 2013 and continued after the merger
of Bank Windu and Bank Anda as of 30 November 2016 based on the approval from the
Financial Services Authority No. SR 104/PB.12/2016.
Began his career at PT Bank Universal, Tbk (now is PT Bank Permata, Tbk) from May 1992 until
March 1993 as Trainee of Management Development Program (MDP). In April 1993, he was
appointed as Account Officer of Semarang Branch until May 1995. From June 1995, he served
as Team Leader of Corporate Banking Jakarta until December 1997. Then from January 1998
until December 1999, he became the Head Caretaker of Bandung Branch.
Then from January 2000, he served as Account Manager, Jakarta until March 2003. In April
2003, he became Team Leader – Parts, Tools & Machinery. From May 2003, he started his career
at PT Bank NISP Tbk as Credit Risk Section Head Jakarta until December 2004. From January
2005 until September 2005, he served as Commercial Credit Development Head. Then from
September 2005, he was appointed as Corporate Business Head Jakarta until January 2006.
Continued as Marketing Coordinator of Jakarta V until February 2006. Then served as Marketing
Department Head of Regional V Jakarta and Branch Head of Bekasi concurrent as Area
Coordinator from February 2006 until January 2009. Continued as Distribution Head of Metro
Surabaya (Emerging Business and Commercial Head) in January 2009 until June 2010. From
July 2010, he worked at PT Bank Windu Kentjana International, Tbk as Regional Head of
Jabodetabek until December 2010. Then he was appointed as Regional Head Sumatera, Bali,
Pontianak & Jatabek in January 2011 until August 2013.
Trainings attended in 2025, among others:
1. Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
2. Risk Management Refreshment Certification Level 7 on 13 March 2025 by IRPA
3. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
4. “The 9th Asia Pasific HR Forum: A Great HR Management System to Realize Business
Sustainability” on 27-28 August 2025 by Intipesan Prawira
5. PRIMA Executive Gathering 2025 on 22-24 October 2025 by PT Rintis Sejahtera
6. “The Future of Payments: Innovate, Trusted, Global” on 21 November 2025 by ASPI
As a Director, he oversees Human Capital Division, Operation Development Division, Operation
Division, Trade Operation Division, General Affair & Infrastructure Division and Credit Review
Division.
Notes:
Currently, he also temporarily oversees Accounting & Tax Division.
As a member of the Board of Directors, he has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-109/D.03/2016 dated 30 November 2016.
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CORPORATE INFORMATION
BOARD OF DIRECTORS PROFILE
Agresius Robajanto Kadiaman Director of Compliance
Served from 6 February 2019 until 23 December 2025
Indonesian citizen, born in Jakarta in 1967, He obtained his Bachelor of Economics majoring
in Economics & management from the University of Indonesia in 1991 and his Master’s degree
in Business Administration from Nanyang Technological University, Singapore in 2003.
Appointed as Director of the Company since 6 February 2019.
He began his career in banking at Citibank N.A. in April 1991 until April 1997, including as
Financial Control Staff, Relationship Manager and lastly served as Assistant Vice President,
Financial Institutions and Custody.
After that, he continued his career at PT Bank Danamon Tbk since May 1997 until November
1999 with last position as Head of Treasury and International Division.
Since November 1999 until July 2002, he worked at the Indonesian Bank Restructuring Agency
in various key positions such as the Head of Bank Restructuring and Head of Risk Management
and Compliance Division. In the period of November 1999 until November 2000, he was
appointed as Member of the Management Team at PT Bank Bali Tbk in the framework of the
bank restructuring and recapitalization process.
After completing his Master’s degree at Nanyang Technological University, he restarted his
career as an Advisor at PT Trans Pacific Petrochemical Indotama in September 2003 until
February 2004. Then in February 2004, he was appointed as the Director of Finance at PT
Tuban Petrochemical Industries until May 2004. In May 2004, he returned to PT Trans Pacific
Petrochemical Indotama until August 2008 with last position as the Vice President Director
and Chief Financial Officer.
He continued his career at PT Sampoerna Strategic in Micro Finance Business Unit in August
2008 as the Chief Financial Officer and Acting Chief Risk Officer until December 2011. In the
period of January 2012 until April 2015, he was appointed as the Director of Finance at PT
Bank Sahabat Sampoerna.
Subsequently became the Country Channel Partner at BIG APC Singapore in May 2015 until
July 2016, and in almost the same period, he was appointed as the President Director of PT
Karabha Digdaya in October 2015 until July 2016.
In July 2016, he was appointed as the Director of Finance at PT Sarana Multi Infrastruktur until
July 2018. Meanwhile, in September 2016, he also became an Advisor to the Board of Directors
at PT Karabha Digdaya until early February 2019.
In September 2018 until the beginning of February 2019, he also served as an Advisor to the
Executive Management in Non-Government Budget Investment Financing (PINA), Ministry
of National Development Planning.
Trainings attended in 2025, among others:
1. Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
2. Risk Management Refreshment Certification Level 7 on 13 March 2025 by IRPA
3. Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
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CORPORATE INFORMATION
BOARD OF DIRECTORS PROFILE
4. “2025 Training Session for Compliance Officers of Overseas Institutions” on 26-30 May
2025 by CCB Corporation – Overseas Institutions Compliance Division, Internal Control
and Compliance Department
5. Periodic Training I in 2025 by the Compliance Directorate on 21 June 2025 by CCB Indonesia
in Jakarta
6. Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial
Sector on 26 August 2025 by National Cyber and Crypto Agency (BSSN)
7. “Training Course for Overseas Institution Risk Directors and Risk Managements Heads in
2025” on 22-26 September 2025 by CCB Corporation
As a Director, he oversees Legal Division, Compliance Division, Risk Management Division
and Corporate Policy Guidelines & Procedures Division.
Notes:
Temporarily oversees Corporate Secretary & Communication and Customer Complaint
Handling Unit (UP3N).
As a member of the Board of Directors, he has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEP-17/D.03/2019 dated 31 January 2019.
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CORPORATE INFORMATION
BOARD OF DIRECTORS PROFILE
Andreas Herman Basuki Director of Compliance
Appointed and effective at the EGMS on 23 December 2025
Indonesian citizen, born in Jakarta in November 1964. He earned a Bachelor of Economics
degree from Trisakti University Jakarta in 1990 and a Bachelor of Information Management
from Binus University (formerly STMIK Bina Nusantara) Jakarta in 1988.
Appointed as Director of the Company since 23 December 2025.
He began his career in the banking sector in 1990 at Mediabank (a Kompas Gramedia group
company) until April 1994, holding the position of Assistant Manager in the Corporate Banking
Division, primarily handling syndicated loans.
Then, from June to December 1994, he worked at Mitsubishi Corporation (Representative
Office in Jakarta) in the Chemical Division, mainly dealing with imports and marketing.
In January 1995, he started working at Bank Windu Kentjana, where he held several positions,
including Head of Credit Marketing Division, Head of the Director's Office, and concurrently
served as Head of Risk Management and Compliance. Following the merger with PT Bank
Multicor Tbk into PT Bank Windu Kentjana International Tbk ("Bank Windu"), he was appointed
as Corporate Secretary in January 2008, primarily responsible for ensuring compliance with
Capital Market and Indonesia Stock Exchange regulations, as well as managing effective
communication between the Company and relevant authorities, investors, mass media, and
the public.
He held the same position following the merger of Bank Windu with Bank Antar Daerah (“Bank
Anda”), which resulted in the formation of PT Bank China Construction Bank Indonesia Tbk
(“CCB Indonesia”) from November 2016 to November 2024. Subsequently, he was appointed
as Consultant of Corporate Secretary from November 2024 to December 2025.
In December 2013, he was also appointed as Chairman of the Supervisory Board of Bank
Windu's Pension Fund until now, with the determination of fit and proper assessment approval
through OJK Commissioner Board Decision No. KEP-1020/NB.1/2014.
Trainings attended in 2025, among others:
1. Training on “Risk Management Qualification Level 7” by the Indonesian Bankers Association-
Banking Competency Center (IBI - BCC) on 6 March 2025 in Jakarta
2. Training on “Climate Risk Scenario Analysis & Stress Test for OJK 2025 Compliance” by
Prospero Training Center on 11 – 12 March 2025 in Jakarta
3. Issuer Seminar 2025 “Navigating Global Dynamics: The Resilience of Indonesia's Economic and
Financial Systems”by the Indonesian Central Securities Depository (KSEI) on 8 July 2025 in Jakarta
As a Director, he oversees Corporate Secretary & Communication, Legal Division, Compliance
Division, Risk Management Division, AML CFT & CPF Unit, and Customer Complaint Handling
Unit (UP3N).
As a member of the Board of Directors, he has adhered to all the requirements stipulated in
the Financial Services Authority Regulation No. 33/POJK.04/2014 (formerly Capital Market
Authority Regulation IX.I.6), No. 27/POJK.03/2016, Circular Letter of Financial Services Authority
No. 39/SEOJK.03/2016 and has obtained approval from the Financial Services Authority No.
KEPR-244/D.03/2025 dated 15 December 2025.
All members of the Company's Board of Directors do not have any financial, management, ownership, family relationship with other
members of Board of Directors, Board of Commissioners and/or Controlling Shareholders or any relationship with the Company, which may affect
their ability to act independently.
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CORPORATE INFORMATION
COMMITTEES
TRAINING AND/OR COMPETENCY IMPROVEMENT OF AUDIT COMMITTEE
Name Position Training and/or Competency Improvement
Mohamad Hasan Chairman Can be viewed on the Board of Commissioners Profile page 244
Mohamad Hassan Member -
Oen Indra Widjaja Member Risk Management Level 4 Training on 17–18 July 2025 by Raharja Duta Solusindo;
TRAINING AND/OR COMPETENCY IMPROVEMENT OF REMUNERATION AND NOMINATION
COMMITTEE
Name Position Training and/or Competency Improvement
Mohamad Hasan Chairman Can be viewed on the Board of Commissioners Profile page 244
Guo Meijun Member Can be viewed on the Board of Commissioners Profile page 243
Irwan Bonto Member - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
COMMITTEES SUPPORTING THE FUNCTIONS AND DUTIES OF THE BOARD OF
COMMISSIONERS
1. Remuneration and Nomination Committee
Chairman Mohamad Hasan
Employment History Can be viewed on the Board of Commissioners Profile page 244
Legal Basis Can be viewed on the Board of Commissioners Profile page 244
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 178
All members of the Remuneration and Nomination Committee are not members of the Board of Directors
of CCB Indonesia or any other bank.
Competency Improvement Can be viewed on the Board of Commissioners Profile page 244
Member Guo Meijun
Employment History Can be viewed on the Board of Commissioners Profile page 243
Legal Basis Can be viewed on the Board of Commissioners Profile page 243
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 178
All members of the Remuneration and Nomination Committee are not members of the Board of Directors
of CCB Indonesia or any other bank.
Competency Improvement Can be viewed on the Board of Commissioners Profile page 243
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China Construction Bank Indonesia Annual Report 2025 255
CORPORATE INFORMATION
COMMITTEES
Member Irwan Ignatius Bonto
Employment History Can be viewed on Corporate Governance page 177-178
Legal Basis Can be viewed on Corporate Governance page 177-178
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 178
All members of the Remuneration and Nomination Committee are not members of the Board of Directors
of CCB Indonesia or any other bank.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
2. Audit Committee
Chairman Mohamad Hasan
Employment History Can be viewed on the Board of Commissioners Profile page 244
Legal Basis Can be viewed on the Board of Commissioners Profile page 244
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 171
All members of the Audit Committee are not members of the Board of Directors of CCB Indonesia or any other bank.
Competency Improvement Can be viewed on the Board of Commissioners Profile page 244
Member Mohamad Hassan
Employment History Can be viewed on Corporate Governance page 171
Legal Basis Can be viewed on Corporate Governance page 171
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 171
All members of the Audit Committee are not members of the Board of Directors of CCB Indonesia or any other bank.
Competency Improvement -
Member Oen Indra Widjaja
Employment History Can be viewed on Corporate Governance page 171
Legal Basis Can be viewed on Corporate Governance page 171
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 171
All members of the Audit Committee are not members of the Board of Directors of CCB Indonesia or any other bank.
Competency Improvement Risk Management Level 4 Training on 17-18 July 2025 by Raharja Duta Solusindo;
3. Risk Monitoring Committee
Chairman Yudo Sutanto, Nyoo
Employment History Can be viewed on the Board of Commissioners Profile page 245
Legal Basis Can be viewed on the Board of Commissioners Profile page 245
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 175
All members of the Risk Monitoring Committee are not members of the Board of Directors of CCB Indonesia or
any other bank.
Competency Improvement Can be viewed on the Board of Commissioners Profile page 245
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CORPORATE INFORMATION
COMMITTEES
Member Mulyadi
Employment History Can be viewed on Corporate Governance page 175
Legal Basis Can be viewed on Corporate Governance page 175
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 175
All members of the Risk Monitoring Committee are not members of the Board of Directors of CCB Indonesia or
any other bank.
Competency Improvement -
Member Oen Indra Widjaja
Employment History Can be viewed on Corporate Governance page 175
Legal Basis Can be viewed on Corporate Governance page 175
Term of Office * 2025 Fiscal year
Declaration of Independence Can be viewed on Corporate Governance page 175
All members of the Risk Monitoring Committee are not members of the Board of Directors of CCB Indonesia or
any other bank.
Competency Improvement Risk Management Level 4 Training on 17-18 July 2025 by Raharja Duta Solusindo;
COMMITTEES SUPPORTING THE FUNCTIONS AND DUTIES OF THE BOARD OF
DIRECTORS
1. Human Capital Committee
Chairman Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Member Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
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COMMITTEES
Member Andreas Basuki
Employment History Can be viewed on the Board of Directors Profile page 253
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 253
Member Irwan Ignatius Bonto
Employment History Can be viewed on Corporate Governance page 178
Legal Basis Board of Directors Decree Number 019/SK-DIR/KP-JKT/II/2025 concerning Human Capital Committee
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
2. Risk Management Committee
Chairman Andreas Basuki
Employment History Can be viewed on the Board of Directors Profile page 253
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 253
Member Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Page 258
258 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
COMMITTEES
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
Member Suandi Sitorus
Employment History Serving as Risk Management Division Head since 03 June 2013
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Compliance Directorate Periodic Training I on 21 June 2025 by CCB Indonesia - Compliance Directorate
Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Rita Fitria
Employment History Serving as Internal Audit Division Head since 22 May 2023
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Training Workshop for Prospective Banking Assessors on 23-27 July 2025 by LSPP
- Unleash The Power of AI in Internal Audit on 24 September 2025 by CCB Corporation
- Risk Management Level 6 Certification Refreshment on 10 November 2025 by LSPP
- Public ICoFR Socialization on 17 November 2025 by RSM
Member Victorius Hananto
Employment History Serving as Compliance Division Head since 22 December 2025
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * From the date of appointment on 22 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Page 259
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COMMITTEES
3. Asset and Liabilities Committee (ALCO)
Chairman Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
Member Andreas Basuki
Employment History Can be viewed on the Board of Directors Profile page 253
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 253
Member Suandi Sitorus
Employment History Serving as Risk Management Division Head since 03 June 2013
Legal Basis ALCO Committee Procedure Guidelines Number 242/PEDO–CCBI/ALCO/IX/2013 Rev.05.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Compliance Directorate Periodic Training I on 21 June 2025 by CCB Indonesia - Compliance Directorate
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
Page 260
260 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
COMMITTEES
Member Liu Yao
Employment History Serving as Asset Liability Management Division Head since 01 August 2025
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * Since taking office in August 2025 until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta
- Risk Management Level 4 Certification Training in English on 26-27 August 2025 by Efektif Pro
- Socialization of the “Global Minimum Tax” Regulation on 19 December 2025 by Deloitte
Member Suriyanto Chang
Employment History Serving as Treasury Division Head since 08 April 2019
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Refreshment of Level 6 Public Treasury Advance Certificate on 17 January 2025 by ACI FMA
- Risk Management Level 6 Certification Refreshment Batch 2 on 4 February 2025 by Triniti Solusi Kreatifindo
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
Member Jusry Hausjah
Employment History Serving as Credit Review Division Head since 21 May 2018
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member R Adhi Susatyo
Employment History Serving as Transaction Banking Division Head since 17 April 2017
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Page 261
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CORPORATE INFORMATION
COMMITTEES
Member Dennis Pratama
Employment History Serving as Corporate Banking 2 Division Head since 16 August 2021
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta.
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
Member Jing Ting
Employment History Serving as China Desk 1 Division Head since 13 June 2022
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta.
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
Member Djunaedi Hidayat
Employment History Serving as Commercial Banking Division Head since 21 May 2019
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13-17 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Lukman Ferdian N
Employment History Serving as Consumer Banking (concurrently) and SME Division Head since 01 November 2025
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Page 262
262 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
COMMITTEES
Member Dian Anggraeni
Employment History Serving as Liabilities & Branch Network Division Head since 22 February 2019
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Business Continuity Management System (BCMS) Workshop on 21-22 April 2025 by PT. Business Continuity
Management Education and Training Center
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Core Banking NGS on 15-17 October 2025 by CCB Corporation
NGS Trainer Training in Shanghai on 10-21 November 2025 by CCB Corporation
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Syahruddin Yulis
Employment History Serving as Accounting & Tax Division Head since 20 August 2020
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- PAMS System Session 2 on 14 October 2025 by CCB Indonesia
- PAMS System Session 3 on 11 November 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT Defender
Nusa Semesta
- Socialization of the “Global Minimum Tax” Regulation on 19 December 2025 by Deloitte
Member Agus Setiawan
Employment History Serving as Jakarta I Regional Head (Regional Representative) since 02 January 2017
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Compliance Directorate Periodic Training II on 6 December 2025 by CCB Indonesia
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Risk Management Level 7 Certification Training Batch 2 on 23 April 2025 by IBI-BCC
- Risk Management Level 7 Certification Additional Training on 5 May 2025 by IBI-BCC
- LSPP Public Risk Management Level 7 Certification Test on 8 May 2025 by LSPP
- Compliance Directorate Periodic Training I on 21 June 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
Page 263
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CORPORATE INFORMATION
COMMITTEES
4. Credit Policy Committee
Chairman Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
Member Andreas Basuki
Employment History Can be viewed on the Board of Directors Profile page 253
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 253
Member Suandi Sitorus
Employment History Serving as Risk Management Division Head since 03 June 2013
Legal Basis Credit Policy Committee Procedure Guidelines Number 251/PEDO–CCBI/KOKP/IV/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Compliance Directorate Periodic Training I on 21 June 2025 by CCB Indonesia - Compliance Directorate
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Page 264
264 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
COMMITTEES
Member Jusry Hausjah
Employment History Serving as Credit Review Division Head since 21 May 2018
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member R Adhi Susatyo
Employment History Serving as Transaction Banking Division Head since 17 April 2017
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Dennis Pratama
Employment History Serving as Corporate Banking 2 Division Head since 16 August 2021
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta.
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
Member Jing Ting
Employment History Serving as China Desk 1 Division Head since 13 June 2022
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta.
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
Page 265
China Construction Bank Indonesia Annual Report 2025 265
CORPORATE INFORMATION
COMMITTEES
Member Djunaedi Hidayat
Employment History Serving as Commercial Banking Division Head since 21 May 2019
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13-17 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
Member Lukman Ferdian N
Employment History Serving as Consumer Banking (concurrently) and SME Division Head since 01 November 2025
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Online Training on 13-28 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13-15 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
Member Eko Wahyu S
Employment History Serving as Credit Operation Division Head since 02 January 2019
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- NGS Implementation Training in Shanghai 2025 on 13-27 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on October 13–16, 2025 by CCB Corporation
- NGS Trainer Training in Shanghai on 10-21 November 2025 by CCB Corporation
- PAMS System Session 4 on 27 November 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
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266 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
COMMITTEES
Member Victorius Hananto
Employment History Serving as Compliance Division Head since 22 December 2025
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * Since taking office on 22 December 2025 until the end of the 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Core Banking NGS on 13 October 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT. Defender
Nusa Semesta
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22
December 2025 by Senang Eco Services Consultant
Member Rita Fitria
Employment History Serving as Internal Audit Division Head since 22 May 2023
Legal Basis Risk Management Committee Procedure Guidelines Number 240/PEDO–CCBI/KOMR/III/2024 Rev.04.
Term of Office * 2019 – 2024
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Training Workshop for Prospective Banking Assessors on 23-27 July 2025 by LSPP
- Unleash The Power of AI in Internal Audit on 24 September 2025 by CCB Corporation
- Risk Management Level 6 Certification Refreshment on 10 November 2025 by LSPP
- Public ICOFR Socialization on 17 November 2025 by RSM
5. Information Technology Steering Committee
Chairman Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Page 267
China Construction Bank Indonesia Annual Report 2025 267
CORPORATE INFORMATION
COMMITTEES
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
Member Andreas Basuki
Employment History Can be viewed on the Board of Directors Profile page 253
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 253
Member Then Andy Tjayady
Employment History Serving as IT Operation Management Division Head since 06 January 2023
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Implementation Training in Shanghai 2025 on 13-27 May 2025 by CCB Corporation
- NGS Training Jakarta from June to October 19, 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT Defender Nusa Semesta
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- NGS Data Lake and Data Line on 8-19 September 2025 by CCB Corporation
- Unleash The Power of AI in Internal Audit on 24 September 2025 by CCB Corporation
- Core Banking NGS on October 16, 2025 by CCB Corporation
- NGS Training Jakarta Batch 2 on 2 November – 15 February 2025 by CCB Corporation
- NGS Trainer Training in Shanghai on 10-21 November 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Defense Batch 2 on 28 November 2025 by PT Defender
Nusa Semesta
Member Huang Yi
Employment History Serving as IT Development Management Division Head since 15 July 2024
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Risk Management Level 4 Certification on 15 June 2025 by LSPP
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- 2025 Security Development and Technology Training Course on 16-19 September 2025 by CCB Corporation
Member Hu Qiufeng
Employment History Serving as Digital Banking Division Head since 04 December 2023
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Risk Management Level 5 Certification Training on 2-5 May 2025 by Maisa Edukasi
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- 2025 Credit Risk Management Capability Enhancement Training on 16-19 September 2025 by CCB
Corporation
- Core Banking NGS on 15-16 October 2025 by CCB Corporation
Page 268
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CORPORATE INFORMATION
COMMITTEES
Member Andana Eka A
Employment History Serving as Operation Division Head since 11 September 2017
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Recertification by BSMR on 20 February 2024 in Jakarta.
- Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Implementation Training in Shanghai 2025 on 13-27 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- Maintenance of Payment System Competency and Rupiah Money Management SK-SP Level 6 Sub-field
of Fund Transfer Management on 25 July 2025 by IBI-BCC
- Security Awareness Training: Challenges and Strengthening Cybersecurity in the Financial Sector on 26
August 2025 by BSSN
- Core Banking NGS on 13-14 October 2025 by CCB Corporation
- SOP Refreshment for Office Security Equipment on 26 November 2025 by CCB Indonesia
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Suandi Sitorus
Employment History Serving as Risk Management Division Head since 03 June 2013
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- IRRBB Model Validation and Training, Market and Liquidity Risk Stress Testing on 4-5 March 2025 by Risk
Management Guard
- Climate Risk Management and Scenario Analysis (CMRS) on 11-12 March 2025 by Prospero
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- Compliance Directorate Periodic Training I on 21 June 2025 by CCB Indonesia - Compliance Directorate
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security Attack
Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- ICoFR Socialization on 16 July 2025 by CCB Indonesia
- Ceremony and Awareness Training on 26 August 2025 by BSSN
- Implementation of CRMS and Regulatory Expectations for the Indonesian Banking Industry on 22 December
2025 by Senang Eco Services Consultant
Member Toni Batubara
Employment History Serving as Operation Development Division Head since 13 June 2013
Legal Basis Information Technology Steering Committee Procedure Guidelines Number 241/PEDO-CCBI/KPTI/II/2024 Rev.04.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement - Risk Management Level 6 Certification Refreshment Batch 1 on 17 January 2025 by BSL
- Cybersecurity Refreshment 2025 on 19 March 2025 by CCB Indonesia
- NGS Implementation Training in Shanghai 2025 on 13-27 May 2025 by CCB Corporation
- Awareness Socialization Regarding User Cyber Hygiene: Minimizing the Potential for Cyber Security
Attack Surface Batch 1 on 11 July 2025 by PT. Defender Nusa Semesta
- BCP simulation on 14-15 August 2025 by CCB Indonesia
- Core Banking NGS on 13-17 October 2025 by CCB Corporation
- NGS Trainer Training in Shanghai on 10-21 November 2025 by CCB Corporation
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CORPORATE INFORMATION
COMMITTEES
6. Credit Committee
Chairman Junianto
Employment History Can be viewed on the Board of Directors Profile page 250
Legal Basis Credit Committee Procedure Guidelines Number 243/PEDO-CCBI/KKRD/IV/2024 Rev.05.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 250
Member Jiang Yongdong
Employment History Can be viewed on the Board of Directors Profile page 246
Legal Basis Credit Committee Procedure Guidelines Number 243/PEDO-CCBI/KKRD/IV/2024 Rev.05.
Term of Office * From the date of appointment on 7 May 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 246
Member Zhu Yong
Employment History Can be viewed on the Board of Directors Profile page 247
Legal Basis Credit Committee Procedure Guidelines Number 243/PEDO-CCBI/KKRD/IV/2024 Rev.05.
Term of Office * 2025 Fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 247
Member Suryati Budiyanto
Employment History Can be viewed on the Board of Directors Profile page 249
Legal Basis Credit Committee Procedure Guidelines Number 243/PEDO-CCBI/KKRD/IV/2024 Rev.05.
Term of Office * From the date of appointment on 23 December 2025, until the end of the 2025 fiscal year
Declaration of Independence Independence of members in accordance with Financial Services Authority regulations.
Competency Improvement Can be viewed on the Board of Directors Profile page 249
Note :
* Term of office in the table above are until the 2025 Annual Report period.
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270 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
EXECUTIVE OFFICERS
No Name Citizen Last Position Place and Date of Birth Join Date Education Major University
1 Thomas Widianto WNI Corporate Secretary Yogyakarta 07 Aug 1971 18 Mar 2010 Bachelor Economy Atma Jaya University Jogya
2 Irwan Ignatius Bonto WNI Kepala Divisi Human Capital Makassar 19 Aug 1965 03 Jun 2013 Bachelor Law Hasanuddin University
3 Irarto Purwasidarma WNI Legal Division Head Surabaya 16 Jan 1976 07 Jun 2018 Master Notary Gadjah Mada University
4 Djunaedi Hidajat WNI Kepala Divisi Commercial Karawang 26 Sep 1970 18 Jan 2010 Master Management Keuangan Tarumanegara University
5 Suriyanto Chang WNI Kepala Divisi Treasury & Medan 20 May 1968 08 Aug 2016 Bachelor Economy University Tarumanegara
Financial Institution
6 R. Adhi Susatyo WNI Transaction Banking Division Bandung 09 Dec 1970 17 Apr 2017 Master Business Strayer University -
Head Administration Washington D.C
7 Dennis Pratama WNI Corporate Banking 2 Division Jakarta 02 Sep 1989 25 Aug 2016 Bachelor Economy University Jiangnan,
Setiawan Head China
8 Jusry Sandhi Hausjah WNI Kepala Divisi Credit Review Jakarta 15 Jun 1969 01 Dec 2016 Bachelor Management Trisakti University
9 Sui Seng WNI Regional Head Sumatera, Tanjungbatu 04 Mar 1971 03 Jan 2011 Bachelor Management STIE Batam
Kalimantan dan Sulawesi
10 Agus Setiawan WNI Regional Head Jakarta I Jakarta 24 Aug 1970 03 May 2010 Bachelor Accountant University Persada
Tjahjadi Indonesia "Yai", Jakarta
11 Ka Tjing WNI Regional Head Jakarta III & Kp. Riau 26 Sep 1965 02 Jan 2008 Bachelor Accountant STIE YKP Yogyakarta
Karawang
12 Herman Indra WNI Regional Head Tangerang & Palembang 24 Feb 1983 07 Mar 2016 Bachelor Information University Bina Nusantara-
Sumatera Engineering Jakarta
13 Christiana Hidayati W WNI Regional Head Jawa Tengah & Surakarta 27 Dec 1969 28 Jan 2019 Master Management University Gajah Mada,
Yogyakarta merangkap Regional Yogyakarta
Head Jawa Timur, Bali dan Nusa
Tenggara
14 Andana Eka Artjana WNI Kepala Divisi Operasional Surabaya 30 Mar 1967 11 Aug 2008 Bachelor Economy Universitas Pembangunan
Nasional "Veteran"
15 Toni Azliyanto WNI Kepala Divisi Operation Jakarta 19 May 1973 09 Aug 2010 Bachelor Management Universitas Pembangunan
Batubara Development Nasional "Veteran"
16 Syahruddin Yulis WNI Kepala Divisi Accounting & Tax Jambi 17 Oct 1973 20 Oct 2020 Bachelor Accountant STIE Malangkucecwara
17 Liu Yao China Kepala Divisi Management Chongqing 26 Nov 1993 01 Aug 2025 Bachelor International Currency & Central University Of
Asset International Finance Finance & Economics
18 Then Andy Tjayady WNI IT Operation Management Jakarta 27 Apr 1979 06 Jan 2023 Master Computer Science University Bunda Mulia
merangkap Pjs. Kepala Divisi
Strategic Transformation
19 Hu Qiufeng China Kepala Divisi Digital Banking Hunan 20 Dec 1997 04 Dec 2023 Bachelor Indonesian Art Guangdong University
20 Huang Yi China Kepala Divisi IT Development Hanchuan, 25 Feb 1993 14 Jul 2024 Master Integrated Circuit Huazhong University Of
Management Hubei Engineering Science And Technology
21 Jing Ting China Kepala Divisi Pemasaran China Chongqing 19 Sep 1986 13 Jun 2022 Master Finance Sichuan University
Desk 1
22 Suandi Sitorus WNI Kepala Divisi Management Risiko Tapanuli 30 Nov 1979 01 Aug 2010 Master Economy University Atmajaya
23 Rita Fitria WNI Internal Audit Division Head Bireuen 05 Jul 1978 22 May 2023 Master Business Advanced Queensland University Of
(International Business) Technology
24 Victorius Hananto WNI Compliance Division Head Wonogiri 03 Jun 1975 16 Sep 2013 Bachelor Forest Management University Gajah Mada,
Yogyakarta
25 Noviyanto Halim WNI Kepala Divisi Special Asset Teluk Betung 24 Nov 1972 01 Jul 2003 Bachelor Economy - Ukrida
Management Management
26 Lilis Tanuwijaya WNI Regional Head Jakarta II Pontianak 30 Jun 1966 16 Jan 2006 Bachelor Accountant University Tanjung Pura
27 Liauw Tarsisius Fredy WNI Regional Head Jawa Barat Yogyakarta 21 May 1969 02 Jun 2021 Bachelor Management University Atmajaya
Yogyakarta
28 Rio Hardanto WNI Kepala Divisi General Affair & Jakarta 18 May 1975 24 Jul 2017 Bachelor Politic University Indonesia,
Infrastruktur Jakarta
29 Iwan Apw Yuliawan WNI Kepala Divisi Trade Operation Palembang 23 Jul 1965 21 May 2007 Bachelor Economy - Management Universitas Pancasila
30 Eko Wahyu Suprihatino WNI Kepala Divisi Credit Operation Jakarta 22 Feb 1972 10 Feb 2010 Bachelor Management STIE Perbanas
Page 271
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CORPORATE INFORMATION
EXECUTIVE OFFICERS
No Name Citizen Last Position Place and Date of Birth Join Date Education Major University
31 Ari Landjang WNI Unit Pelayanan dan Penyelesaian Tanjung 05 Nov 1968 05 Jan 2011 Bachelor Oil Engeneering Universitas
Pengaduan Nasabah (UP3N) Unit Pembangunan Nasional
Head Veteran Jogya
32 Dian Anggraeni WNI Liabilities & Branch Network Jakarta 05 Jun 1980 28 Jul 2016 Bachelor Math And Natural Universitas Indonesia
Division Head Sciences
33 Vidya Maman Timbowo WNI AML,CFT, and CFT Unit Head Donggala 10 May 1981 29 Nov 2019 Bachelor Law University Sam Ratulangi
34 Lukman Ferdian WNI Kepala Divisi Small & Medium Bogor 06 Feb 1987 11 Apr 2016 Bachelor Information and University Padjajaran,
Nugraha Enterprise (SME) merangkap Pjs. Library Science Bandung
Kepala Divisi Consumer Asset
35 Teguh Prihatno WNI Anti Fraud Unit Head Jakarta 06 Jun 1972 05 Jan 2015 Diploma Computer University Gunadarma -
Engeneering Depok
36 Resdy WNI Branch Manager of Bogor - Bogor 02 Jan 1986 04 Oct 2023 Bachelor Management University Tarumanegara
Pajajaran
37 Tenny Rusmarwati WNI Branch Manager of Bandung Bandung 08 Jul 1970 02 Jan 2015 High Social Studies SMA Swasta Trinitas,
- Abdurachman Saleh School Bandung
38 Yuliana Pujiastuti WNI Branch Manager of Solo - Klaten 23 Jul 1977 27 Dec 2016 Bachelor Math And Natural University Sebelas Maret,
Irianti Slamet Riyadi Sciences Surakarta
39 Ronald Kurniawan WNI Branch Manager of Semarang - Semarang 26 Sep 1991 20 Feb 2023 Bachelor Economy - University Katolik
Pemuda Management Soegijapranata
40 Susy Evy WNI Branch Manager of Tanjung Tanjung 24 May 1989 16 Jun 2016 Bachelor Computer Science University Bina Nusantara-
Pinang - Katamso Pinang Jakarta
41 Andyka Felani WNI Branch Manager of Pontianak - Pontianak 20 Aug 1988 15 Sep 2014 Bachelor Finance STIE Widya Dharma-
Ahmad Yani Pontianak
42 Indra Wijaya WNI Branch Manager of Batam - Sungailiat 19 Apr 1988 03 Mar 2014 Bachelor Information System University Bina Nusantara-
Nagoya Jakarta
43 Erwan Chandra WNI Branch Manager of Palembang Palembang 27 Apr 1984 10 Oct 2022 Bachelor Computer Science STMIK MDP Palembang
- Kebumen
44 Mikael Gutomo WNI Branch Manager of Jakarta - Balikpapan 11 Dec 1985 09 May 2011 Bachelor Socio-Political University Atmajaya,
Sahid Sudirman Centre Jogyakarta
45 Budi Hermawan WNI Branch Manager of Yogyakarta Yogyakarta 04 Jan 1972 01 Jun 2011 Bachelor Economy Universitas Atmajaya
- Diponegoro
46 Andry Asali WNI Branch Manager of Pekanbaru Pekanbaru 28 Aug 1976 01 Mar 2011 Master Management Universitas Atma Jaya
- Jend. Sudirman
47 Arie Pratama Salim WNI Branch Manager of Lampung Kotabumi 03 Jan 1987 09 Mar 2020 Bachelor Information System University Bina Nusantara-
- Sudirman Jakarta
48 Eric Gandiwijaya WNI Branch Manager of Sukabumi - A. Sukabumi 15 Jan 1981 17 Sep 2012 Bachelor Economy University Christian
Yani Maranatha
49 David Yoesoef WNI Branch Manager of Makassar Makassar 06 Aug 1970 14 Nov 2014 Bachelor Management Finance STIE Makassar
50 Fendy Angriawan WNI Branch Manager of Pangkal Pangkal 19 Mar 1989 03 Feb 2025 Bachelor Management STIE Trisakti
Pinang Pinang
51 Riky Hariawan Saputro WNI Branch Manager of Bali - Denpasar 30 Jun 1993 15 Sep 2014 Bachelor Economy University Pendidikan
Sunset Road Nasional, Denpasar
52 Linawati WNI Branch Manager of Malang - Pasuruan 29 May 1987 27 Jun 2022 Bachelor Economy - University Tritunggal
Basuki Rahmat Management
53 Henny WNI Branch Manager of Mataram - Mataram 09 Aug 1982 02 Jan 2024 Diploma Management STMIK Bumigora
Pejanggik Informatika
54 Antonius Andrianto WNI Branch Manager of Surabaya - Jember 12 Apr 1972 01 Aug 2022 Bachelor Economy - Accountant University Katolik Widya
Pucang Anom Mandala, Surabaya
55 Sudjaja Suhanta WNI Branch Manager of Karawang Karawang 01 May 1966 01 Oct 2018 Diploma Economy STIE Swadaya - Jakarta
Page 272
272 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
PRODUCT, SERVICES, AND RATE INFORMATION
Saving Products
1. Savings Account 2. Bancassurance
• CCB Indonesia Saving • Inheritance Insurance
• CCB Indonesia Saving Plus • SmartPension Insurance
• CCB Indonesia Community Saving • Carlink Pro Ultimate
• CCB Indonesia Business Saving IDR • SiJi Smart Kid
• CCB Indonesia Foreign Business Saving (USD, SGD, CNY) • Siji Proteksi Pasti
• CCB Indonesia SmartPlan Regular • Avrist Perlindungan Maxima Insurance
• CCB Indonesia SmartPlan Special Gift
• CCB Indonesia Payroll Saving
• Student Saving (SimPel)
• CCB Indonesia Time Deposit (IDR, USD, SGD, CNY)
• CCB Indonesia Current Account (IDR, EUR, JPY, SGD, USD,
CNY, AUD, HKD)
• CCB Indonesia Business Saving for Natural Resources
Export Earnings (DHE-SDA)
Loan Products
1. Working Capital Loan 3. Consumer Loan
Direct Loan: • Mortgage Loan (Housing Loan / Shophouses / Apartment/
• Overdraft Loan Land / Renovation Loan / Construction Loan / Multi-
• Fixed Loan (FL) purpose Loan /Top Up / Take Over)
• Demand Loan (DL) • Vehicle Loan
• Installment Loan (IL) • Unsecured Loans
• Export Loan
2. Investment Loan
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China Construction Bank Indonesia Annual Report 2025 273
CORPORATE INFORMATION
PRODUCT, SERVICES, AND RATE INFORMATION
Services
• ATM (All Prima ATM Network) 1. ATM/Debit Card
• Internet Banking (Corporate & Individual) & Mobile Banking • Transactions on CCB Indonesia ATM network
• Virtual Account - Cash withdrawal, balance inquiry, overbooking,
• CCBI Alerts (SMS & e-mail Notification) online transfer
• Domestic Transfer - Mobile phone top-up balance
• International Remittance (SWIFT) - Postpaid mobile phone bill payment, subscription
• Cross Border Interbank Payment System (CIPS) TV, BPJS, PDAM bills
• Bank Clearance
• Foreign Exchange Trading • Transactions on Prima, ALTO, and UnionPay networks
• Export and Import Transaction (Trade Finance) - Cash withdrawals, balance inquiry, online transfers
• Bank Settlement - ATM/Debit Card with NPG (National Payment
• Safe Deposit Box (SDB) Gateway) logo
• Payroll Service
• Bank Guarantee Transactions (Bank Guarantee, Standby 2. Internet Banking and Mobile Banking
letter of credits, Demand Guarantee) • Corporate Internet Banking
• State Receipt Module (MPN) G3 - Account statement & transaction history
• Reksus (Special Account Services) DHE SDA IDR, USD, CNY, SGD - Overbooking, interbank online, SKN, RTGS, BI-FAST,
• RMB-IDR Local Currency Settlement (LCS) foreign currency, overbooking batch, and interbank
online batch transfers
- Payroll service
- Payment: MPN (State payments), BPJS Health
- Virtual account transfer
- Mandarin language support
• Individual Internet Banking & Mobile Banking
- Account statement & transaction history, internal,
interbank online, SKN, RTGS, BI-FAST transfers
- Purchases: prepaid mobile top-up, PLN electricity
tokens, Data packages
- Payment: PLN postpaid, postpaid mobile, Telkom,
internet, credit card, Indonesian Railways (KAI), MPN
(state payments), subscription TV, BPJS employment,
BPJS health, PDAM (water utility)
- QRIS Payment
- E-Wallet Top-Up (OVO, gopay, dana, shopeepay,
linkaja)
- Mandarin language support
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274 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
PRODUCT, SERVICES, AND RATE INFORMATION
Trade Finance
• Forwarding Services of Letter of Credit (L/C) and Local L/C (SKBDN) • Negotiation/Discounting Under Documentary Collection
• Transfer Services of Letter of Credit (L/C) and Local L/C (SKBDN) (D/P or D/A)
• Collection Under Letter of Credit (L/C) and Local L/C (SKBDN) • Bill of Exchange Avalisation Under Document Agaisnt
• Documentary Collection (Documents Against Acceptance Acceptance (D/A)
and Documents Against Payment) • Supply Chain Financing
• Issuance of Letter of Credit (L/C) and Local L/C (SKBDN) • Trust Receipt Financing
• Issuance of Bank Guarantee • Invoice Financing
• Issuance of Standby L/C a. Account Payable (A/P) Financing
• Issuance of Demand Guarantee b. Account Receivable (A/R) Financing
• Negotiation/Discounting under L/C or Local L/C • Pre Shipment Financing
Treasury
• FX Today, Tomorrow and Spot • Deposit on Call
• FX Forward / Swap • Local Currency Settlement (LCS)
• Bank Notes
Average Interest Rate
Average Interest Rate of Third Party Fund Loan Average Interest Rate
Third Party Fund 2025 2024 Loan 2025 2024
1. Current Account 1. Loan
- Rupiah 1.80% 2.93% - Rupiah 7.54% 8.05%
- FX 2.04% 1.86% - FX 5.74% 6.79%
2. Saving 2. Employee Loan 3.82% 5%-9.25%
- Rupiah 1.81% 1.83%
- FX 1.96% 0.81%
3. Time Deposit
- Rupiah 5.09% 5.13%
- FX 4.47% 4.84%
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China Construction Bank Indonesia Annual Report 2025 275
CORPORATE INFORMATION
Page 276
276 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
OFFICES NETWORK
OFFICE NETWORK OF PT. BANK CHINA CONSTRUCTION BANK INDONESIA
No Office Address Phone Fax
1. Head Office Sahid Sudirman Centre Lantai 15 021-50821000 021-50821010
Jl. Jend. Sudirman Kav. 86, Jakarta Pusat 10220
CENTRAL JAKARTA, DKI JAKARTA PROVINCE
No Office Address Phone Fax
2. Jakarta Tanah Abang Sub Branch Jl. H. Fachrudin Blok C/47-48, 021-3456412 / 021-3909693
Office Tanah Abang Bukit (AURI), Central Jakarta 10250. 3803124
3. Jakarta Hasyim Ashari Sub Branch Jl. KH. Hasyim Ashari No. 40, West Jakarta 021-6323027 021-63857350
Office 10140
4. Jakarta Pecenongan Sub Branch Jl. Pecenongan No. 88, Central Jakarta 10170 021-3863328/ 021-3868504
Office 3868450
5. Jakarta Batavia Sub Branch Office Menara Batavia Lt. 1, Jl. KH. Mas Mansyur 021-57930045/48 021-57930046
Kav. 126, Central Jakarta 10220
6. Jakarta Intiland Sub Branch Office Intiland Tower Main Lower Ground 021-57953078-80 021-57950213
Jl. Jend. Sudirman Kav. 32, Central Jakarta
10220
7. Jakarta Sahid Sudirman Branch Ground Floor Unit DB Gedung Perkantoran 021 - 50821388 021 - 50821399
Office Sahid Sudirman Center
Jl. Jend. Sudirman Kav 86, Central Jakarta, 10220
SOUTH JAKARTA, DKI JAKARTA PROVINCE
No Office Address Phone Fax
8. Jakarta Radio Dalam Sub Branch Jl. Radio Dalam A/1A (Komp. Yado), South 021 - 27513213/14 021 - 27513211
Office Jakarta, 12140
9. Jakarta Kebayoran Lama Sub Komplek Permata Kebayoran Plaza, Jl. Raya 021-2701104 021-7268763
Branch Office Kebayoran Lama Blok A No. 3-4, South Jakarta
12220
10. Jakarta Menara Dea Sub Branch Ground Floor (Plaza) Suite GF-03 DEA Tower II, 021-5762939 021-5761248
Office Kawasan Mega Kuningan, Jl. Mega Kuningan
Barat Kav. E4.3 No 1-2 South Jakarta 12950.
11. Jakarta Plaza Asia Sub Branch Plaza Asia Ground Floor 021-51401255 021-51401259
Office Jl. Jend. Sudirman Kav. 59, South Jakarta
12190
12. Jakarta Indocement Sub Branch Wisma Indocement Ground Floor, 021-5705920 021-5705853
Office Jl. Jend. Sudirman Kav. 70-71, South Jakarta
12910
WEST JAKARTA, DKI JAKARTA PROVINCE
No Office Address Phone Fax
13. Jakarta Hayam Wuruk Sub Branch Jl. Hayam Wuruk No. 106 B-C, West Jakarta 021-2601333 021-2601314
Office 11160 (hunting)
14. Jakarta Asemka Sub Branch Office Jl. Asemka No. 24, West Jakarta 11110 021-6901818 021-6906040
15. Jakarta Slipi Sub Branch Office Jl. Let. Jend. S. Parman Kav. 92, West Jakarta 021-5668292 021-566185
11420
16. Jakarta Glodok Sub Branch Office Jl. Pinangsia (Glodok Plaza ) H.40, West Jakarta 021-62200264 021-6245671
11000
17. Jakarta Pesanggrahan Sub Branch Jl. Pesanggrahan Raya 3 C, West Jakarta 11620 021-58902433 021-5862906
Office
18. Jakarta Ketapang Sub Branch Ruko Ketapang Business Centre Blok A-9, 021-63866239-40 021-63866243
Office Jl. KH. Zainul Arifin No. 20, West Jakarta 11140
Page 277
China Construction Bank Indonesia Annual Report 2025 277
CORPORATE INFORMATION
OFFICES NETWORK
NORTH JAKARTA, DKI JAKARTA PROVINCE
No Office Address Phone Fax
19. Jakarta Kelapa Gading Bukit Indah Komplek Gading Bukit Indah Blok A No. 12 dan 021-22454101/ 021-22454252
Sub Branch Office 15, Jl. Bukit Gading Raya, North Jakarta 22452019
20. Jakarta Mangga Dua Sub Branch Pusat Grosir Pasar Pagi Lt. 3 Blok D No. 8, 021-6013630/ 021-6491466
Office Jl. Arteri Mangga Dua Raya, North Jakarta 6255647
14430
21. Jakarta Pluit Sub Branch Office Jl. Pluit Sakti Raya 28 / A-5, North Jakarta 021-6601236/ 021-6604293
14450 6601256
22. Jakarta Kelapa Gading Inkopal Ruko Kantor (Kokan) Plaza Kelapa Gading Blok 021-45851477 021-45851543
Sub Branch Office C No. 5, Jl. Raya Boulevard Barat, North Jakarta
14240
23. Jakarta Gold Coast PIK Sub Branch Gold Coast Office, Pantai Indah Kapuk, RT 06 021-39710800 -
Office RW 02, Kamal Muara, Penjaringan, North
Jakarta, 14470
24 Jakarta Sunter Sub Branch Office Komplek Rukan Puri Mutiara Blok D No. 7 021-6521295-96 021-6521307
Jl. Griya Utama – Sunter Agung
North Jakarta 14350
EAST JAKARTA, DKI JAKARTA PROVINCE
No Office Address Phone Fax
25. Jakarta Jatinegara Sub Branch Bukit Duri Plaza, Jl. Jatinegara Barat No. 54 E , 021-2800082 021-8501833
Office East Jakarta 13650
26. Jakarta Indomobil Sub Branch Wisma Indomobil Lt. 2, Jl. MT. Haryono Kav.8, 021-8583179 021-8583181
Office East Jakarta 13330
27. Jakarta Rawamangun Sub Branch Jl. Pemuda No. 33 A, Rawamangun, East 021-47884981/ 021-47884981
Office Jakarta 13220 47884983
TANGERANG, BANTEN PROVINCE
No Office Address Phone Fax
28. Tangerang Merdeka Sub Branch Jl. Merdeka No. 207 D, Tangerang 15113 021-55791905/ 021-55791906
Office 55791907
29. Tangerang Alam Sutera The Prominence Tower GF 021-80600838
Prominence Sub Branch Office Jl. Jalur Sutera Barat No. 15 Alam Sutera,
Tangerang 15143
30. Tangerang Gading Serpong Sub Jl. Boulevard Gading Serpong Blok BA-02 No. 021- 54203693 021- 54203762
Branch Office 37, Tangerang 15810
31. Tangerang ITC BSD Sub Branch ITC BSD Blok R No. 39, BSD City,Serpong, 021-53154836-38/ 021-53154840
Office Tangerang Selatan 15320 53154839
32. Tangerang City Sub Branch Office Ruko Business Park Tangerang City, 021-55781813 / 021-55781816
Blok B No. 28 Tangerang 15117 55781814
BEKASI, WEST JAVA PROVINCE
No Office Address Phone Fax
33. Bekasi Harapan Indah Sub Branch Ruko Boulevard Hijau Blok B 8 No. 52, Kota 021- 88387063-65 021 -88387067
Office Harapan Indah, Bekasi 17131
34. Bekasi JABABEKA II Cikarang Sub Jl. Niaga Raya, Ruko Capitol Jababeka 021- 8932 5888 021- 8932 6008
Branch Office CIkarang
Blok 2-I Kawasan Industri Jababeka II,
Cikarang, Bekasi 17530
Page 278
278 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
OFFICES NETWORK
BOGOR, WEST JAVA PROVINCE
No Office Address Phone Fax
35. Bogor Pajajaran Branch Office Jl. Pajajaran No. 70 E, Bogor 16143 0251 - 8314963 0251 - 8315166
36. Bogor Surya Kencana Sub Branch Jl. Surya Kencana No. 83, Bogor 16000 0251- 8323443 0251-8312336
Office
SUKABUMI, WEST JAVA PROVINCE
No Office Address Phone Fax
37. Sukabumi Branch Office Jl. Jend. Ahmad Yani No. 4, Sukabumi 43131 0266-246000 0266-243000
BANDUNG, WEST JAVA PROVINCE
No Office Address Phone Fax
38. Bandung Abdurachman Saleh Jl. Abdurachman Saleh No. 1A Ruko E-F 022- 6030222 022- 6030378
Branch Office Bandung 40174
39. Bandung Braga Sub Branch Office Jl. Braga No.100, Bandung 40111 022-4239677 022-4239650
(Hunting)
40. Bandung Buah Batu Sub Branch Jl. Buah Batu No 201 E, Bandung, 40265 022-7302220 022-87354333
Office (Hunting)
41. Bandung Naripan Sub Branch Jl. Naripan No. 79-81, Bandung 40112 022-4207336/ 022-4219387
Office 4207375
42. Bandung RS. Melinda DR. Cipto Rumah Sakit Bedah Melinda 022-4233777 -
Sub Branch Office Jl. Dr. Cipto No. 1, Bandung, 40171 ext. 7732-33
43. Bandung RS. Melinda Pajajaran Melinda Hospital Jl. Padjajaran No. 46, 022-4266482 -
Sub Branch Office Bandung, 40171
44. Bandung Rs. Melinda Dr Rum Sub JL DR.Rum No.30-32, Pasir Kaliki, Cicendo, 022-63196089 -
Branch Office Bandung, Jawa Barat 40171
KARAWANG, WEST JAVA PROVINCE
No Office Address Phone Fax
45. Karawang Branch Office Galuh Mas Blok IV No. 53 & 55 0267-408180 0267-400125
Karawang 41361
SEMARANG, CENTRAL JAVA PROVINCE
No Office Address Phone Fax
46. Semarang Pemuda Branch Office Jl. Pemuda No. 150, Komplek Ruko Pemuda Mas 024-3547893 024-3553045
Blok A No. 14, Semarang 50132
47. Semarang Depok Sub Branch Office Jl. Depok No.26 C-D, Semarang, 50133 024-3554676-79 024-3517481
48. Semarang Beteng Sub Branch Office Jl. Beteng No. 67, Semarang 50137 024-3513251/ 024-3549075
3513250
SOLO, CENTRAL JAVA PROVINCE
No Office Address Phone Fax
49. Solo Slamet Riyadi Branch Office Jl. Slamet Riyadi No 424, Kel Purwosari 0271-6011069
Kec Laweyan, Surakarta
YOGYAKARTA, DIY PROVINCE
No Office Address Phone Fax
50. Yogyakarta Branch Office Jl. Pangeran Diponegoro No.11-13 0274-555233 0274-550078
Yogyakarta 55232
Page 279
China Construction Bank Indonesia Annual Report 2025 279
CORPORATE INFORMATION
OFFICES NETWORK
SURABAYA, EAST JAVA PROVINCE
No Office Address Phone Fax
51. Surabaya Darmo Sub Branch Komplek Darmo Square Blok D-8 031-5680623 031-5665604
Office Jl. Raya Darmo No. 54-56, Surabaya 60264
52. Surabaya Bongkaran Sub Branch Jl. Bongkaran No. 28 - 30, Surabaya, 60161 031-3540909 031-3571730
Office (hunting)
53. Surabaya Puncang Anom Branch Jl. Pucang Anom Timur No.19, Surabaya 60282 031-5025337 031- 5025334
Office
54. Surabaya HR. Muhamad Sub Komp Pertokoan Surya inti Permata 031-7345683, 031-7345685
Branch Office Blok C1-C2, Jl. HR Muhammad, Surabaya 7345659
55. Sidoarjo Sub Branch Office Jl. Jend A Yani No 40 D, Sidoarjo 61212 031 8924415-17 031-8921561
MALANG, EAST JAVA PROVINCE
No Office Address Phone Fax
56. Malang Basuki Rahmat Branch Jl. Jend Basuki Rahmat No. 16, Malang, 65119 0341-327891-93 0341-328130
Office
57. Malang Lawang Sub Branch Office Jl. M. H. Thamrin No. 19 C, Lawang, 65211 0341-426715-16 0341-426715
RIAU ISLAND PROVINCE
No Office Address Phone Fax
58. Batam Nagoya Branch Office Komplek Pasar Nagoya Lama Blok A 0778-457255 0778-457770
Jl. Imam Bonjol Blok E No. 9-10, Batam 29444
59. Tanjungpinang Katamso Branch Jl. Brigjen Katamso No. 88, 0771-313999/ 0771-315918
Office Tanjungpinang 29111 29185
60. Batam Penuin Centre Sub Branch Jl. Pembangunan, Komplek Penuin Centre 0778-422718 0778-422719
Office Blok E No.3, Batam 29441
RIAU PROVINCE
No Office Address Phone Fax
61. Pekanbaru Sudirman Branch Jl. Jendral Sudirman No. 408 - 410 0761- 26288 0761- 26088
Office Pekanbaru 28115
62. Pekanbaru A.Yani Sub Branch Jl.Jend. Ahmad Yani No. 2 J, Pekanbaru 28155 0761-39877 0761-39787
Office
BANGKA BELITUNG PROVINCE
No Office Address Phone Fax
63. Pangkalpinang Branch Office Ruko Harmoni City, Blok C Nomor 7-8 0717-421213 0717-421995
Jl. Soekarno Hatta, Kota Pangkal Pinang 33141
LAMPUNG PROVINCE
No Office Address Phone Fax
64. Lampung Branch Office Jl. Jend. Sudirman No. 60 B - 60 C 0721-258989 0721-241260
Bandar Lampung 35118
PALEMBANG, SOUTH SUMATRA PROVINCE
No Office Address Phone Fax
65. Palembang Kebumen Branch Jl. Kebumen Darat No. 913A,914, 914/787 0711-370980 0711-370983
Office Palembang 30122
Page 280
280 China Construction Bank Indonesia Annual Report 2025
CORPORATE INFORMATION
OFFICES NETWORK
PONTIANAK, WEST KALIMANTAN PROVINCE
No Office Address Phone Fax
66. Pontianak A.Yani Megamall Branch Jl. Ahmad Yani, Komp. Ruko Ahmad Yani 0561- 6655638 0561- 6655637
Office Sentra Bisnis Blok B 8-9 (Komp. Mega Mall),
Pontianak, West Kalimantan 78121
67. Pontianak Juanda Sub Branch Jl. Ir. H Juanda N0 67-68, Pontianak, West 0561 - 744228 0561 - 744227
Office Kalimantan 78117
DENPASAR, BALI PROVINCE
No Office Address Phone Fax
68. Bali Denpasar Sub Branch Office JL. M. H. Thamrin No.43, Denpasar, 80111 0361-427611 0361-423659
69. Bali Sunset Road Branch Office Jl. Sunset Road No.234, Kuta, Badung, Bali 0361-9346455 0361-9346456
80361 (hunting)
MATARAM, WEST NUSA TENGGARA PROVINCE
No Office Address Phone Fax
70. Mataram Branch Office Jl. Pejanggik No.109, Mataram, 83231 0370-621666 0370-622110
(hunting)
MAKASSAR, SOUTH SULAWESI PROVINCE
No Office Address Phone Fax
71. Makassar Branch Office Jl. Sulawesi No. 19 & 21, Kota Makassar, 0411-3632977/ 0411- 3632974
South Sulawesi 90174 3632979
Page 281
China Construction Bank Indonesia Annual Report 2025 281
CORPORATE INFORMATION
Page 282
Page 283
Financial Statement
06
Tenun Ikat
Sumba
The hues of Sumba Ikat Weaving are drawn from nature,
a of ar�stry and endurance resul�ng from years of
intensive, specialized cra�ing. Woven into the tex�le, the
striking imagery of horses, crocodiles, and human forms
embodies the islands core values: unyielding heroism,
potent spiritual authority, and enduring homage to
ancestral legacy.
Page 284
284 China Construction Bank Indonesia Annual Report 2025
FINANCIAL STATEMENT
RESPONSIBILITY FOR FINANCIAL REPORTING
THE STATEMENT LETTER OF
MEMBERS OF BOARD OF DIRECTORS AND MEMBERS OF BOARD OF COMMISSIONERS
ON THE RESPONSIBILITY FOR THE 2025 ANNUAL REPORT OF
PT BANK CHINA CONSTRUCTION BANK INDONESIA TBK
We, the undersigned, declare that all information included in the 2025 Annual Report of
PT Bank China Construction Bank Indonesia Tbk has been fully disclosed responsible
for the accuracy of the contents of the Company's Annual Report.
We hereby certify the statement is made truthfully.
Jakarta, 28 April 2026
Members of Board of Directors,
Jiang Yongdong
President Director
Zhu Yong Junianto Suryati Budiyanto Andreas Herman Basuki
Director Director Director Compliance Director
Members of Board of Commissioners,
Wu Jianzheng
President Commissioner
Guo Meijun Mohamad Hasan Yudo Sutanto, Nyoo
Commissioner Independent Commissioner Independent Commissioner
Page 285
PT Bank China Construction Bank Indonesia Tbk Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 286
Page 287
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Halaman/ Table of Contents
Pages
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ........................................ 1-3 .........................................Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and
Komprehensif Lain............................................. 4-5 .................................... Other Comprehensive Income
Laporan Perubahan Ekuitas..................................... 6 ........................................Statement of Changes in Equity
Laporan Arus Kas .................................................... 7-8 .................................................. Statement of Cash Flows
Catatan atas Laporan Keuangan ............................. 9 - 147 .................................... Notes to the Financial Statements
***************************
Page 288
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 4/1/II/2026
Pemegang Saham, Dewan Komisaris, dan Dewan The Shareholders and the Boards of
Direksi Commissioners and Directors
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
China Construction Bank Indonesia Tbk (“Bank”) statements of PT Bank China Construction Bank
terlampir, yang terdiri dari laporan posisi Indonesia Tbk (the “Bank”), which comprise the
keuangan tanggal 31 Desember 2025, serta statement of financial position as of
laporan laba rugi dan penghasilan komprehensif December 31, 2025, and the statement of profit
lain, laporan perubahan ekuitas, dan laporan arus or loss and other comprehensive income,
kas untuk tahun yang berakhir pada tanggal statement of changes in equity, and statement of
tersebut, serta catatan atas laporan keuangan, cash flows for the year then ended, and notes to
termasuk informasi kebijakan akuntansi material. the financial statements, including material
accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2025, serta kinerja keuangan dan December 31, 2025, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar ended, in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“IICPA”). Our responsibilities under
lebih lanjut dalam paragraf Tanggung Jawab those standards are further described in the
Auditor terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
pada laporan kami. Kami independen terhadap Financial Statements paragraph of our report. We
Bank berdasarkan ketentuan etika yang relevan are independent of the Bank in accordance with
dalam audit kami atas laporan keuangan di the ethical requirements that are relevant to our
Indonesia, dan kami telah memenuhi tanggung audit of the financial statements in Indonesia, and
jawab etika lainnya berdasarkan ketentuan we have fulfilled our other ethical responsibilities
tersebut. Kami yakin bahwa bukti audit yang telah in accordance with these requirements. We
kami peroleh adalah cukup dan tepat untuk believe that the audit evidence we have obtained
menyediakan suatu basis bagi opini kami. is sufficient and appropriate to provide a basis for
our opinion.
KAP Purwanto Susanti dan Surja
i
Registered Public Accountants KMK No. 69/MK/SK/2025
A member firm of Ernst & Young Global Limited
Page 289
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Hal audit utama Key audit matter
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matters were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not
keuangan terkait, dan kami tidak menyatakan provide a separate opinion on such key audit
suatu opini terpisah atas hal audit utama tersebut. matters. For the key audit matter below, our
Untuk hal audit utama di bawah ini, penjelasan description of how our audit addressed such key
kami tentang bagaimana audit kami merespons hal audit matter is provided in such context.
tersebut disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed
prosedur yang dilakukan untuk merespons hal to address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying
opini kami atas laporan keuangan terlampir. financial statements.
ii
A member firm of Ernst & Young Global Limited
Page 290
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2025,
31 Desember 2025, cadangan kerugian the allowance for impairment losses on loans was
penurunan nilai atas kredit yang diberikan adalah Rp268,605 million. The significant accounting
sebesar Rp268.605 juta. Kebijakan akuntansi policies of allowance for impairment losses on
signifikan untuk cadangan kerugian penurunan loans are disclosed in Note 2e to the
nilai diungkapkan dalam Catatan 2e atas laporan accompanying financial statements. We focused
keuangan terlampir. Kami berfokus pada area ini on this area because the carrying value of loans
karena nilai tercatat atas kredit yang diberikan and the allowance for impairment losses on loans
dan cadangan kerugian penurunan nilai atas kredit is significant to the accompanying financial
yang diberikan adalah signifikan terhadap laporan statements.
keuangan terlampir.
Penentuan cadangan kerugian penurunan nilai Determination of allowance for impairment losses
memerlukan pertimbangan signifikan dan memiliki requires significant judgement and is subject to
ketidakpastian estimasi termasuk dalam estimation uncertainty which includes
penentuan model untuk menghitung cadangan determining the model to calculate allowance for
kerugian penurunan nilai, identifikasi eksposur impairment losses, identification of credit
kredit yang mengalami penurunan kualitas kredit exposures with significant deterioration in credit
yang signifikan, penentuan asumsi yang quality, and determining assumptions used in the
digunakan dalam model perhitungan cadangan allowance for impairment losses calculation
kerugian penurunan nilai (untuk eksposur yang models (for exposures assessed on an individual or
dinilai secara individu atau kolektif), termasuk collective basis), including forward-looking
faktor ekonomi makro berorientasi masa depan. macroeconomic factors.
iii
A member firm of Ernst & Young Global Limited
Page 291
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan (lanjutan) (continued)
Respons audit: Audit response:
Prosedur audit kami dalam merespons hal audit Our audit procedures address the key audit matter
utama tersebut di atas mencakup, menguji mentioned above including, testing of key controls
pengendalian utama atas pemberian kredit, over the origination, regular internal credit quality
penilaian kualitas kredit internal secara regular, assessments, recording and monitoring of the
pencatatan dan pengawasan kredit yang loans, obtaining understanding and assessing
diberikan, memeroleh pemahaman dan menilai impairment measurement methodologies,
metodologi pengukuran penurunan nilai, validasi validation of allowance for impairment losses
model cadangan kerugian penurunan nilai, data models, inputs, bases and assumptions used by
masukan, dasar, dan asumsi yang digunakan oleh the Bank in calculating the allowance for
Bank dalam menghitung cadangan kerugian impairment losses, and testing the classification
penurunan nilai, serta menguji tiga tahapan into three- stage credit quality of loan portfolios in
kualitas kredit portofolio sesuai dengan kriteria accordance with staging criteria developed by the
tingkatan (staging) yang disusun oleh Bank untuk Bank for loans. We also tested whether historical
kredit yang diberikan. Kami juga menguji apakah experience is representative of current
pengalaman historis mewakili keadaan saat ini dan circumstances and of the recent losses incurred in
kerugian terkini yang terjadi dalam portofolio, the portfolios, and assessed reasonableness of
serta menilai kewajaran atas penyesuaian asumsi forward-looking adjustments, macroeconomic
masa depan, analisis faktor ekonomi makro, dan factor analysis, and probability-weighted multiple
beberapa skenario probabilitas tertimbang untuk scenarios for loans.
kredit yang diberikan.
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, we tested a sample of loans
kredit yang diberikan untuk mengevaluasi to evaluate the timely identification by the Bank of
ketepatan waktu Bank dalam melakukan exposures with significant deterioration in credit
identifikasi eksposur kredit yang mengalami quality or those which have been impaired; for
penurunan kualitas kredit yang signifikan atau cases where impairment has been identified, we
yang telah mengalami penurunan nilai; untuk assessed the Bank’s assumptions on the expected
kasus-kasus di mana penurunan nilai telah future cash flows, including the value of realizable
diidentifikasi, kami menilai asumsi Bank atas arus collateral based on available market information
kas masa depan yang akan diterima, termasuk nilai or valuation prepared by independent valuer.
agunan yang dapat direalisasikan berdasarkan
informasi pasar yang tersedia atau penilaian yang
dilakukan oleh penilai independen.
iv
A member firm of Ernst & Young Global Limited
Page 292
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan (lanjutan) (continued)
Respons audit: (lanjutan) Audit response: (continued)
Kami juga memeriksa keakurasian perhitungan We checked the accuracy of the calculation of the
jumlah cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the collective impairment
portofolio yang penurunan nilainya dilakukan assessment for the entire portfolio and
secara kolektif dan melakukan perhitungan ulang recalculating the individual impairment
atas penurunan nilai yang dinilai secara individual assessment on a sample basis and assessed
berdasarkan sampel, dan menilai apakah laporan whether the financial statement disclosures are
keuangan cukup dan secara memadai adequately and appropriately reflecting the
mencerminkan eksposur Bank terhadap risiko Bank’s exposures to credit risk. We tested
kredit. Kami menguji kelengkapan dan ketepatan, completeness and appropriateness of
asumsi yang digunakan dan melakukan assumptions used, exercised significant
pertimbangan yang signifikan, dan melibatkan judgments, and involved our auditor’s internal
pakar auditor internal kami untuk membantu kami expert to assist us in the performance of the above
dalam melakukan prosedur-prosedur di atas ketika procedures where their specific expertise was
keahlian spesifik mereka diperlukan. required.
Penilaian Penurunan Nilai atas Goodwill Assessment of Impairment of Goodwill
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Desember 2025, neraca Bank As of December 31, 2025, the Bank’s balance
mencatat goodwill sebesar Rp190.075 juta. sheet included goodwill of Rp190,075 billion. The
Goodwill tersebut dialokasikan ke Cash Generating goodwill is allocated to the respective Cash
Unit (CGU) yang telah ditentukan sesuai dengan Generating Unit (CGU) defined by the Bank’s
segmen operasi Bank. operating segments.
Kami menetapkan area ini sebagai fokus utama We considered this matter as a key audit matter
dalam audit karena saldo goodwill bersifat for our audit since the goodwill balance is material
material terhadap laporan keuangan. Penentuan to the financial statements and the estimation of
estimasi jumlah terpulihkan untuk CGU yang the recoverable amount for the CGU into which
dialokasikan goodwill dilakukan dengan goodwill was allocated used discounted cash flows
menggunakan proyeksi discounted cash flow, projection which was complex and required
yang merupakan proses kompleks dan significant management judgement, including the
memerlukan pertimbangan signifikan dari future cash flows of the CGU, long-term growth
manajemen. Estimasi tersebut mencakup proyeksi rate after the forecast period, and the discount
arus kas masa depan CGU, tingkat pertumbuhan rates applied.
jangka panjang setelah periode perkiraan, serta
tingkat diskonto yang digunakan.
v
A member firm of Ernst & Young Global Limited
Page 293
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Penilaian Penurunan Nilai atas Goodwill (lanjutan) Assessment of Impairment of Goodwill
(continued)
Respons audit: Audit response:
Kami memeroleh pemahaman atas proses analisis We obtained an understanding of the Bank’s
penurunan nilai goodwill dan melaksanakan process of goodwill analysis and performed
walkthrough bersama personil yang berwenang walkthrough with relevant personnel to confirm
untuk memastikan pemahaman kami mengenai our understanding of the Bank’s process for
proses Bank dalam penyusunan dan reviu analisis preparing and reviewing the goodwill impairment
penilaian penurunan nilai atas goodwill. Kami analysis. We evaluated the appropriateness of the
mengevaluasi kesesuaian segmentasi CGU dan CGU segmentation and goodwill allocation to the
alokasi goodwill ke CGU. Kami menilai metodologi CGU. We evaluated the management’s
dan asumsi utama yang digunakan manajemen methodology and key assumptions used in the
dalam menentukan jumlah terpulihkan CGU, determination of the recoverable amounts of CGU,
termasuk proyeksi arus kas masa depan, serta which included future cash flows projections, and
pendapatan dan tingkat pertumbuhan jangka revenue and long-term growth rate. We also
panjang. Kami juga bekerjasama dengan spesialis involved our internal valuation specialists to assist
penilai internal kami untuk membantu menilai us in assessing the appropriateness of other key
kewajaran asumsi utama lainnya, termasuk tingkat assumptions, including cost of equity discount
diskonto berdasarkan cost of equity. Kami menguji rates. We tested the mathematical accuracy of the
ketepatan perhitungan matematis atas penurunan valuation of goodwill prepared by management.
nilai goodwill yang disiapkan oleh manajemen. We also assessed the adequacy of the disclosures
Selain itu, kami menilai kecukupan pengungkapan for valuation of goodwill in Note 13 to the financial
terkait penilaian goodwill dalam Catatan 13 statements.
laporan keuangan.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (the “Annual Report”) other than the
terlampir dan laporan auditor independen kami. accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi independent auditor’s report thereon. The Annual
kami setelah tanggal laporan auditor independen Report is expected to be made available to us after
ini. the date of this Independent Auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
vi
A member firm of Ernst & Young Global Limited
Page 294
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Informasi lain (lanjutan) Other information (continued)
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami financial statements, our responsibility is to read
adalah untuk membaca Laporan Tahunan ketika the Annual Report when it becomes available and,
tersedia dan, dalam melaksanakannya, in doing so, consider whether the Annual Report
mempertimbangkan apakah Laporan Tahunan is materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau misstated.
mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengkomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola actions based on the applicable laws and
dan melakukan tindakan yang tepat berdasarkan regulations.
pertauran perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
vii
A member firm of Ernst & Young Global Limited
Page 295
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, In preparing the financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the
kemampuan Bank dalam mempertahankan Bank’s ability to continue as a going concern,
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going
dengan kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali liquidate the Bank or to cease its operations, or
manajemen memiliki intensi untuk melikuidasi has no realistic alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk Independent Auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always
yang dilaksanakan berdasarkan Standar Audit detect a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken
material jika, baik secara individual maupun on the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
viii
A member firm of Ernst & Young Global Limited
Page 296
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis
bukti audit yang cukup dan tepat untuk for our opinion. The risk of not detecting a
menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud is
tidak terdeteksinya suatu kesalahan penyajian higher than for one resulting from error, as
material yang disebabkan oleh kecurangan fraud may involve collusion, forgery,
lebih tinggi daripada yang disebabkan oleh intentional omissions, misrepresentations, or
kesalahan, karena kecurangan dapat override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
ix
A member firm of Ernst & Young Global Limited
Page 297
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1505/AU.1/07/1681- Report No. 00046/2.1505/AU.1/07/1681-
4/1/II/2026 (lanjutan) 4/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty
ketidakpastian material yang terkait dengan exists related to events or conditions that may
peristiwa atau kondisi yang dapat cast significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusions is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
x
A member firm of Ernst & Young Global Limited
Page 298
A member firm of Ernst & Young Global Limited
Page 299
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31,
Catatan/
Notes 2025 2024
ASET ASSETS
Kas 2d,2y,2z,4,33 147.547 169.338 Cash
2d,2f,2y,5 Current accounts with
Giro pada Bank Indonesia 33,38,40 1.222.936 1.490.587 Bank Indonesia
Giro pada bank lain 2d,2f,2y Current accounts with other banks
Pihak berelasi 6,33,38,40 71.750 47.288 Related parties
Pihak ketiga 2af,32 258.935 118.338 Third parties
330.685 165.626
Dikurangi: cadangan kerugian Less: allowance for impairment
penurunan nilai 2e (236) (169) losses
Neto 330.449 165.457 Net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 2d,2g,2y and other banks
Pihak ketiga 7,33,38,40 667.032 338.007 Third parties
Dikurangi: cadangan kerugian Less: allowance for impairment
penurunan nilai 2e (2) (1) losses
Neto 667.030 338.006 Net
Tagihan derivatif 2d,2y,2i,33,38 2.427 4.316 Derivative receivables
Efek-efek 2d,2h,8,33,38,40 8.070.783 6.815.620 Marketable securities
Dikurangi: cadangan kerugian Less: allowance for impairment
penurunan nilai 2e (2) (104) losses
Neto 8.070.781 6.815.516 Net
Tagihan akseptasi 2d,2j,2y,9,33,38 3.172 12.262 Acceptance receivables
Dikurangi: cadangan kerugian Less: allowance for impairment
penurunan nilai 2e (3) (2) losses
Neto 3.169 12.260 Net
Biaya dibayar di muka 2p,14 11.672 4.385 Prepaid expenses
Kredit yang diberikan 2c,2d,2l Loans
Pihak berelasi 2y,10,33,38,40 4.211 5.631 Related parties
Pihak ketiga 2af,32 26.402.976 23.458.170 Third parties
26.407.187 23.463.801
Dikurangi: cadangan kerugian Less: allowance for impairment
penurunan nilai 2e (268.605) (450.922) losses
Neto 26.138.582 23.012.879 Net
Pendapatan bunga yang
masih akan diterima Interest receivables
Pihak berelasi 2d,2v,2y,2af 9 12 Related parties
Pihak ketiga 11,32,33,38 155.380 158.818 Third parties
155.389 158.830
Agunan yang diambil alih 2q,15 78.491 80.084 Foreclosed assets
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
1
Page 300
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
(lanjutan) (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31,
Catatan/
Notes 2025 2024
ASET (lanjutan) ASSETS (continued)
Aset tetap dan aset hak guna, Fixed assets and
setelah dikurangi akumulasi right-of-use assets, net of
penyusutan masing-masing accumulated depreciation of
sebesar Rp424.796 dan Rp424,796 and Rp412,385
Rp412.385 pada tanggal as of December 31, 2025
31 Desember 2025 dan 2024 2m,2aa,12,28 748.082 781.079 and 2024, respectively
Goodwill 2c,2n,13 190.075 190.075 Goodwill
Aset pajak tangguhan 2aa,20f 130.773 132.787 Deferred tax assets
2d,2n,2y,2z
Aset lain-lain 16 186.306 189.862 Other assets
JUMLAH ASET 38.083.709 33.545.461 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
2
Page 301
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
(lanjutan) (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31,
Catatan/
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 2d,2r,2y,17,33 23.453 14.928 Obligation due immediately
Liabilitas derivatif 2d,2y,2i,33,38 1.321 20.350 Derivative payables
Liabilitas akseptasi 2d,2j,2y,9,33,38 3.172 12.262 Acceptance payables
Simpanan dari nasabah 2d,2s,2y Deposits from customers
Pihak berelasi 18,33,38,40h 71.233 18.329 Related parties
Pihak ketiga 2af,32 28.594.779 23.339.144 Third parties
Simpanan dari bank lain Deposits from other banks
Pihak berelasi 2d,2t,2v,2y,19,40h 805 171 Related parties
Pihak ketiga 2af,32,33,38 1.692.837 844.503 Third parties
Bunga yang masih harus dibayar Interest payables
Pihak berelasi 2d,2y,2af 26 12 Related parties
Pihak ketiga 23,32,33,38 59.947 75.568 Third parties
Liabilitas atas efek-efek yang dijual 2d,2k,21 Liabilities on securities sold
dengan janji dibeli kembali 41h,33,38 169.393 1.552.058 under repurchase agreement
Pinjaman yang diterima 2d,2u,2y,22,33,38 16.695 482.850 Fund borrowing
Utang pajak 2z,20 33.655 43.160 Taxes payable
Provisi 2ad,35 55.035 65.456 Provisions
Liabilitas imbalan kerja
karyawan 2x,34 175.329 165.685 Employment benefits obligation
2d,2y,2ad,24
Liabilitas lain-lain 26,33,39,40h 40.511 69.189 Other liabilities
JUMLAH LIABILITAS 30.938.191 26.703.665 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal per Share capital - par value per
saham Rp100 (nilai penuh) share of Rp100 (full amount)
Modal dasar -
Sebesar 60.000.000.000 Authorised capital -
saham masing-masing pada 60,000,000,000 shares
31 Desember 2025 as of December 31, 2025
dan 2024 and 2024, respectively
Modal ditempatkan dan
disetor penuh Issued and fully
37.919.730.514 saham paid-up capital -
masing-masing pada 37,919,730,514 shares
31 Desember 2025 as of December 31, 2025
dan 2024 25 3.791.973 3.791.973 and 2024, respectively
Tambahan modal disetor 25 1.267.378 1.267.378 Additional paid-in capital
Penghasilan komprehensif lain 2d,2h,2m,2x 363.130 361.356 Other comprehensive income
Saldo laba Retained earnings
Telah ditentukan penggunaannya 6.000 5.500 Appropriated
Belum ditentukan penggunaannya 1.717.037 1.415.589 Unappropriated
JUMLAH EKUITAS 7.145.518 6.841.796 TOTAL EQUITY
TOTAL LIABILITIES
JUMLAH LIABILITAS DAN EKUITAS 38.083.709 33.545.461 AND EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
3
Page 302
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
PENDAPATAN DAN BEBAN OPERATING
OPERASIONAL INCOME AND EXPENSES
2v,2af
Pendapatan bunga 26,32,36 2.180.379 2.141.940 Interest income
2v,2af
Beban bunga 27,32,36 (1.228.609) (1.146.130) Interest expense
PENDAPATAN BUNGA BERSIH 951.770 995.810 NET INTEREST INCOME
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Pendapatan provisi dan komisi 2w 111.694 63.247 Fee and commission income
(Kerugian)/keuntungan transaksi (Loss)/gain on foreign
mata uang asing - neto (39.282) 24.078 exchange transactions - net
Keuntungan yang belum Unrealized gain from
direalisasi dari perubahan changes in fair value
nilai wajar efek-efek - neto 2h 2.328 3.351 of marketable securities - net
JUMLAH PENDAPATAN TOTAL OTHER
OPERASIONAL LAINNYA 74.740 90.676 OPERATING INCOME
Penyisihan cadangan kerugian 2e,2l,6e, Provision for impairment
penurunan nilai aset keuangan 7e,8g,9d,10f (101.107) (158.324) losses on financial assets
Penyisihan cadangan Provision for
kerugian penurunan nilai impairment losses on
aset non keuangan 2o - 1.404 non- financial assets
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
General and administrative
Beban umum dan administrasi 28 (234.199) (243.880) expenses
Beban tenaga kerja 2af,29,34 (304.849) (310.144) Personnel expenses
JUMLAH BEBAN OPERASIONAL TOTAL OTHER
LAINNYA (539.048) (554.024) OPERATING EXPENSES
PENDAPATAN OPERASIONAL -
BERSIH 386.355 375.542 NET OPERATING INCOME
Pendapatan bukan operasional 7.018 7.927 Non-operating income
Beban bukan operasional (214) (1.180) Non-operating expense
PENDAPATAN BUKAN NON-OPERATING
OPERASIONAL - BERSIH 6.804 6.747 INCOME - NET
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
4
Page 303
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN (lanjutan) AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal (continued)
31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
LABA SEBELUM INCOME BEFORE
PAJAK PENGHASILAN 393.159 382.289 INCOME TAX
BEBAN PAJAK PENGHASILAN 2z,20b (91.211) (86.887) INCOME TAX EXPENSE
LABA BERSIH
TAHUN BERJALAN 301.948 295.402 NET INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Remeasurement of
Pengukuran kembali atas employment benefits
imbalan kerja karyawan 34b 1.566 8.422 obligation
Pajak penghasilan terkait 2z,20f (344) (1.853) Related income tax
1.222 6.569
Pos-pos yang akan Items that will be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Laba/(rugi) neto yang belum
Direalisasi atas perubahan
nilai efek-efek dan obligasi Unrealized net gain/(loss) on
pemerintah yang diukur changes in value of fair value
pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 707 (938) income securities
Pajak penghasilan terkait 2z,20f (155) 206 Related income tax
552 (732)
LABA KOMPREHENSIF
LAIN TAHUN OTHER COMPREHENSIVE
BERJALAN INCOME FOR THE
SETELAH PAJAK 1.774 5.837 YEAR NET OF TAX
JUMLAH PENGHASILAN
KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE
BERJALAN 303.722 301.239 INCOME FOR THE YEAR
LABA BERSIH PER SAHAM EARNINGS PER SHARE
Dasar dan dilusian Basic and diluted
(dalam Rupiah penuh) 2ac,31 7,96 7,79 (in full Rupiah)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
5
Page 304
The original financial statements included herein are in Indonesian language.
PT BANK CHINA CONSTRUCTION BANK INDONESIA Tbk PT BANK CHINA CONSTRUCTION BANK INDONESIA Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Penghasilan/(kerugian) komprehensif lain/
Other comprehensive income/(loss)
Laba/(rugi)
yang belum
direalisasi atas
efek-efek dalam nilai
nilai wajar melalui
penghasilan
komprehensif Pengukuran
lain- neto/ kembali
Unrealized - net gain/ atas imbalan Surplus revaluasi Saldo laba/Retained earnings
(loss) on fair value kerja karyawan/ aset tetap/
Tambahan modal through other Remeasurement Revaluation Belum ditentukan Telah ditentukan
Catatan/ Modal saham/ disetor/Additional comprehensive of employment surplus on penggunaannya/ penggunaannya/ Jumlah ekuitas
Note Share capital paid-in capital income securities benefits obligation fixed assets Unappropriated Appropriated Total equity
Saldo tanggal 31 Desember 2023 3.791.973 1.267.378 (4.294 ) 1.567 358.246 1.120.687 5.000 6.540.557 Balance as of December 31, 2023
Laba bersih tahun berjalan - - - - - 295.402 - 295.402 Net income for the year
Alokasi saldo laba yang telah Allocation to appropriated
Ditentukan penggunaannya - - - - - (500) 500 - retained earning
Perubahan nilai wajar atas
efek-efek dalam Changes in fair value of fair value
kelompok nilai wajar melalui through other comprehensive
penghasilan komprehensif lain - bersih - - (732) - - - - (732) income of securities - net
Pengukuran kembali atas imbalan Remeasurement of
kerja karyawan - bersih 20f,34b - - - 6.569 - - - 6.569 employment benefits obligation - net
Saldo tanggal 31 Desember 2024 3.791.973 1.267.378 (5.026 ) 8.136 358.246 1.415.589 5.500 6.841.796 Balance as of December 31, 2024
Laba bersih tahun berjalan - - - - - 301.948 - 301.948 Net income for the year
Alokasi saldo laba yang telah Allocation to appropriated
Ditentukan penggunaannya - - - - - (500) 500 - retained earning
Perubahan nilai wajar atas
efek-efek dalam Changes in fair value of fair value
kelompok nilai wajar melalui through other comprehensive
penghasilan komprehensif lain - bersih - - 552 - - - - 552 income of securities - net
Pengukuran kembali atas imbalan Remeasurement of
kerja karyawan - bersih 20f,34b - - - 1.222 - - - 1.222 employment benefits obligation - net
Saldo tanggal 31 Desember 2025 3.791.973 1.267.378 (4.474 ) 9.358 358.246 1.717.037 6.000 7.145.518 Balance as of December 31, 2025
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements form an integral part of these financial statements taken as a whole.
6
Page 305
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga, provisi Receipts from Interest, fees
dan komisi 2.267.953 2.171.644 and commissions
Pembayaran beban bunga dan Payment of interest and
beban keuangan lainnya (1.242.337) (1.110.890) other financial charges
Pembayaran beban umum dan Payment of general and
administrasi (179.917) (175.842) administrative expenses
Pembayaran beban tenaga kerja (293.639) (304.537) Payment of personnel expenses
Penerimaan pendapatan Receipts from other
operasional lainnya 8.450 8.113 operating income
Pembayaran beban Payment of other
operasional lainnya (188) (789) operating expense
Pembayaran pajak penghasilan 20 (102.260) (128.035) Payment of income tax
Cash flows before changes in
Arus kas sebelum perubahan dalam operating assets and
aset dan liabilitas operasi 458.062 459.664 liabilities
Penurunan/(kenaikan) aset operasi: (Decrease)/increase in operating
assets:
Kredit yang diberikan (3.218.131) (4.335.923) Loans
Tagihan akseptasi 9.090 (12.262) Acceptance receivables
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali - 1.069.249 agreements to resale
Aset lain-lain (12.444) (28.865) Other assets
(Penurunan)/kenaikan liabilitas (Decrease)/increase in operating
operasi: liabilities:
Liabilitas segera 17 8.525 (5.572) Obligation due immediately
Simpanan dari nasabah dan Deposits from customers and
simpanan dari bank lain 18,19 6.157.507 3.890.683 deposits from other banks
Liabilitas akseptasi (9.090) 12.262 Acceptance payables
Liabilitas atas efek-efek yang dijual Liabilities on securities sold
dengan janji dibeli kembali 21 (1.384.544) 1.451.149 under repurchase agreement
Utang pajak 20 3.058 (232) Taxes payable
Liabilitas lain-lain (31.664) (29.558) Other liabilities
Arus kas bersih diperoleh Net cash flows provided
dari aktivitas operasi 1.980.369 2.470.595 by operating activities
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
7
Page 306
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December, 31
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan/(pembelian) efek-efek Receipt/(purchases) fair value
yang diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 683.409 (1.898.563) income securities
Pembelian efek-efek yang diukur Purchases of amortized cost
pada biaya yang diamortisasi (1.937.865) (411.374) securities
Proceeds from sale
Hasil penjualan aset tetap 12 851 3.578 of fixed assets
Hasil penjualan agunan yang Proceeds from sale of
diambil alih 15 1.638 28.172 foreclosed assets
Hasil penjualan aset Proceeds from sale of
terbengkalai 16 - 1.946 abandoned properties
Perolehan aset tetap 12 (15.128) (22.342) Acquisition of fixed assets
Arus kas bersih digunakan Net cash flows provided
untuk aktivitas investasi (1.267.095) (2.298.583) by investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 37 16.552 485.700 Receipt fund borrowing
Pembayaran pinjaman yang
diterima 37 (500.940) - Payment fund borrowing
Pembayaran surat berharga Payment subordinated
subordinasi 37 - (468.900) loans
Pembayaran liabilitas sewa 24 (12.476) (11.806) Payment lease liabilities
Arus kas bersih diperoleh dari/ Net cash flows provided by/
(digunakan untuk) aktivitas pendanaan (496.864) 4.994 (used in) financing activities
NET INCREASE/ (DECREASE)
KENAIKAN/ (PENURUNAN) BERSIH IN CASH AND CASH
KAS DAN SETARA KAS 216.410 177.006 EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AT THE BEGINNING
PADA AWAL TAHUN 2.163.558 1.949.662 OF YEAR
Pengaruh perubahan kurs The effect of changes in
mata uang asing (11.768) 36.890 foreign exchange rates
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 2.368.200 2.163.558 AT THE END OF YEAR
Cash and cash equivalents
Kas dan setara kas terdiri dari: consist of:
Kas 4 147.547 169.338 Cash
Current accounts with
Giro pada Bank Indonesia 5 1.222.936 1.490.587 Bank Indonesia
Current accounts
Giro pada bank lain 6 330.685 165.626 with other banks
Penempatan pada Placements with Bank
Bank Indonesia dan bank lain 7 667.032 338.007 Indonesia and other banks
Total cash and
Jumlah kas dan setara kas 2.368.200 2.163.558 cash equivalents
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form
bagian yang tidak terpisahkan dari laporan keuangan an integral part of these financial statements taken as a
secara keseluruhan. whole.
8
Page 307
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk (“Bank”) didirikan dengan nama Tbk (the “Bank”) was established under the
PT Bank Multicor pada tanggal 2 April 1974 name of PT Bank Multicor on April 2, 1974
berdasarkan Akta No. 4 dari Notaris Bagijo, based on Notarial Deed No. 4 of Bagijo, S.H.,
S.H. di Jakarta. Akta pendirian ini disahkan public notary in Jakarta. The Deed of
oleh Menteri Kehakiman Republik Indonesia Establishment was approved by the Minister
dengan Surat Keputusannya No.Y.A. 5/369/19 of Justice of the Republic of Indonesia in its
tanggal 12 Oktober 1974, dan diumumkan Decision Letter No. Y.A. 5/369/19 dated
dalam Berita Negara Republik Indonesia October 12, 1974, and was published in
No. 93 tanggal 19 November 1974. Tambahan State Gazette of the Republic of Indonesia
No. 719. Pada tahun 2007, berdasarkan Akta No. 93 dated November 19, 1974,
No. 172 tanggal 28 November 2007, dibuat di Supplement No. 719. In 2007, based on
hadapan Notaris Eliwaty Tjitra, S.H., di Jakarta Notarial Deed No. 172 dated November 28,
yang diumumkan dalam Berita Negara 2007 of Eliwaty Tjitra, S.H., public notary in
Republik Indonesia No. 58 tanggal Jakarta and published in the State Gazzette
18 Juli 2008, Tambahan No.12219, nama Bank of the Republic of Indonesia No. 58 dated
diubah menjadi PT Bank Windu Kentjana July 18, 2008, Supplement No. 12219,
International Tbk. Perubahan nama ini telah the Bank's name was changed to
disetujui melalui Surat Keputusan Gubernur PT Bank Windu Kentjana International Tbk.
Bank Indonesia No. 10/9/KEP.GBI/2008 The name change had been approved
tanggal 8 Februari 2008. through the Decision Letter of the Governor
of Bank Indonesia No.10/9/KEP.GBI/2008
dated February 8, 2008.
Melalui Rapat Umum Pemegang Saham Luar Through the Extraordinary General
Biasa tanggal 11 November 2016, telah Shareholders’ Meeting on November 11,
disetujui perubahan nama Bank dari PT Bank 2016, the change of the Bank’s name from
Windu Kentjana International Tbk menjadi PT Bank Windu Kentjana International Tbk to
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. Perubahan nama Bank ini telah mendapat Tbk has been approved. The change of the
persetujuan melalui Keputusan Menteri Hukum Bank’s name had been approved through
dan Hak Asasi Manusia Republik Indonesia Minister of Law and Human Rights of the
No. AHU-0003776.AH.01.10 tahun 2016 Republic of Indonesia Decision No.
tanggal 30 November 2016 tentang AHU-0003776.AH.01.10 year 2016 dated
Persetujuan Perubahan Anggaran Dasar Bank November 30, 2016 regarding the Approval
dan melalui Akta No. 58 tanggal 11 November of the Bank’s Articles of Association Change
2016, dibuat di hadapan Eliwaty Tjitra, S.H., and based on Notarial Deed No. 58 dated
notaris di Jakarta. November 11, 2016 of Eliwaty Tjitra, S.H.,
public notary in Jakarta.
Bank dimiliki oleh China Construction Bank The Bank is owned by China Construction
Corporation (CCB Corp.) selaku ultimate Bank Corporation (CCB Corp.) as the
shareholder. ultimate shareholder.
Sejak tanggal 16 Juli 2018, Bank berdomisili di Since July 16, 2018, the Bank is domiciled in
Jakarta dengan kantor pusat di Gedung Sahid Jakarta with head office located at
Sudirman Center lantai 15, Jl. Jend. Sudirman Sahid Sudirman Center Building 15th floor,
Kav. 86, Jakarta Pusat 10220 (sebelumnya Jl. Jend. Sudirman Kav. 86, Central Jakarta
berdomisili di Equity Tower lantai 9, SCBD 10220 (previously was domiciled in
Lot. 9, Jl. Jend. Sudirman Kav. 52-53, Jakarta Equity Tower 9th floor, SCBD Lot. 9,
Selatan 12190). Sebaran cabang Bank meliputi Jl. Jend. Sudirman Kav. 52-53,
daerah Jawa, Bali, Sumatra, Kepulauan Riau, Jakarta Selatan 12190). The Bank’s
Kalimantan Barat, Sulawesi Selatan, Bangka branches are distributed in Java, Bali,
Belitung, dan Nusa Tenggara Barat. Sumatra, Kepulauan Riau, West
Kalimantan, South Sulawesi, Bangka
Belitung, and West Nusa Tenggara.
9
Page 308
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
jumlah jaringan cabang-cabang dan kantor- number of the Bank’s branches and
kantor pembantu Bank adalah sebagai berikut representative offices are as follows
(tidak diaudit): (unaudited):
31 Desember/December 31,
2025 2024
Kantor cabang 20 20 Branch offices
Kantor cabang pembantu 50 52 Sub-branch offices
Sesuai dengan pasal 3 Anggaran Dasar Bank, In accordance with article 3 of the Bank's
ruang lingkup kegiatan Bank adalah Articles of Association, the scope of its
menjalankan kegiatan umum perbankan. activities is to engage in general banking.
Bank adalah sebuah bank devisa nasional. The Bank is a foreign exchange
Bank telah beroperasi secara komersial sejak national bank. The Bank had started the
tahun 1974 dan mulai menjadi bank umum operation commercially since 1974 and
pada tahun 1993 berdasarkan Surat Bank started becoming a general bank since 1993
Indonesia No.25/637/UPSD/PBAL tanggal based on Bank Indonesia Letter
17 Maret 1993. No. 25/637/UPSD/PBAL dated
March 17, 1993.
b. Kombinasi bisnis b. Business combination
Tahun 2007 Year 2007
Untuk memperkuat struktur permodalan terkait The shareholders of PT Bank Multicor Tbk
dengan implementasi arsitektur Perbankan and PT Bank Windu Kentjana agreed to
Indonesia, para pemegang saham merge in order to strengthen the capital
PT Bank Multicor Tbk dan PT Bank Windu structure in relation with the implementation
Kentjana telah menyetujui untuk melakukan of the Indonesian Banking Architecture.
penggabungan usaha (merger). Dalam In this merger, PT Bank Windu Kentjana is
penggabungan ini PT Bank Windu Kentjana "the Surviving Company" and PT Bank
menjadi “Perusahaan Yang Menerima Multicor Tbk is "the Merged Company".
Penggabungan” dan PT Bank Multicor Tbk
sebagai “Perusahaan yang akan Bergabung”.
Bank telah mendapat pernyataan efektif The Bank has received the notice of
sehubungan dengan merger di atas effectivity of the merger based on the
berdasarkan surat Ketua Bapepam-LK letter of the Chairman of Bapepam-LK
No. S-5968/BL/2007 tanggal 26 November No. S-5968/BL/2007 dated November 26,
2007 dan izin Bank Indonesia berdasarkan 2007 and the merger license from
Keputusan Gubernur Bank Indonesia Bank Indonesia based on the Decision
No. 9/67/KEP.GBI/2007 mengenai pernyataan of the Governor of Bank Indonesia
merger pada tanggal 18 Desember 2007. No. 9/67/KEP.GBI/2007 regarding merger
Keputusan Gubernur Bank Indonesia tersebut statement dated December 18, 2007.
mulai berlaku sejak tanggal persetujuan The effective date of the merger is based on
perubahan Anggaran Dasar PT Multicor Tbk approval for the changes in Articles of
oleh Menteri Hukum dan Hak Asasi Association of PT Bank Multicor Tbk by the
Manusia Republik Indonesia dengan surat Ministry of Laws and Human Rights of
keputusan No. AHU-00982.AH.01.02 tanggal the Republic of Indonesia in its Decision
8 Januari 2008. Letter No. AHU-00982.AH.01.02 dated
January 8, 2008.
10
Page 309
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Kombinasi bisnis (lanjutan) b. Business combination (continued)
Tahun 2016 Year 2016
Pada tanggal 24 Juni 2016, Bank telah On June 24, 2016, the Bank signed a Sale
menandatangani Perjanjian Jual Beli (“SPA”) and Purchase Agreement (“SPA”) to acquire
untuk mengakuisisi PT Bank Antardaerah. PT Bank Antardaerah. The acquisition was
Akuisisi ini diselesaikan pada tanggal completed on June 24, 2016, with the Bank
24 Juni 2016, yang mana Bank mengakuisisi acquiring 100% of the issued shares of
100% dari jumlah saham yang diterbitkan oleh PT Bank Antardaerah at a purchase price of
PT Bank Antardaerah dengan harga perolehan Rp517,913 resulting in goodwill amounting to
Rp517.913 dan terdapat goodwill sebesar Rp190,075 (Note 13).
Rp190.075 (Catatan 13).
Berdasarkan SPA tersebut, Bank memperoleh Based on the SPA, the Bank has control
kendali atas PT Bank Antardaerah. over PT Bank Antardaerah. Thus, since the
Oleh karena itu, laporan keuangan completion date of the acquisition,
PT Bank Antardaerah dikonsolidasikan ke PT Bank Antardaerah’s financial statements
dalam laporan keuangan Bank sejak tanggal have been consolidated into the Bank’s
penyelesaian akuisisi tersebut. financial statements.
Melalui surat Otoritas Jasa Keuangan (“OJK”) Based on Financial Service Authority (“OJK”)
No. SR-100/D.03/2016 tanggal 13 Juni 2016, letter No. SR-100/D.03/2016 dated
Bank telah mendapatkan persetujuan atas June 13, 2016, the Bank has obtained
akuisisi PT Bank Antardaerah dari OJK. approval from OJK for the acquisition of
PT Bank Antardaerah.
Seiring dengan perkembangan dan strategi Along with the development and strategy
bisnis dalam kaitannya dengan perubahan business in relation to the changes in Bank’s
pemegang saham pengendali Bank, para controlling shareholders, the shareholders of
pemegang saham PT Bank Windu Kentjana PT Bank Windu Kentjana International Tbk
International Tbk dan PT Bank Antardaerah and PT Bank Antardaerah agreed to merge.
telah menyetujui untuk melakukan In this merger, PT Bank Windu Kentjana
penggabungan usaha (merger). Dalam International Tbk is "the Surviving Company"
penggabungan ini, PT Bank Windu Kentjana and PT Bank Antardaerah as "the Merged
International Tbk menjadi selaku “Perusahaan Company".
yang Menerima Penggabungan” dan PT Bank
Antardaerah sebagai “Perusahaan yang akan
Bergabung”.
Bank telah mendapat pernyataan efektif The Bank has received the notice of
sehubungan dengan merger di atas effectivity of the merger based on the
berdasarkan persetujuan OJK melalui surat approval of OJK through letter
No. S-587/D.04/2016 tanggal 14 Oktober 2016. No. S-587/D.04/2016 dated October 14,
Keputusan tersebut mulai berlaku sejak tanggal 2016. The approval date for the changes in
persetujuan perubahan Anggaran Dasar Articles of Association of PT Bank Windu
PT Bank Windu Kentjana International Tbk oleh Kentjana International Tbk by the Ministry of
Menteri Hukum dan Hak Asasi Manusia Laws and Human Rights of the
Republik Indonesia dengan surat Republic of Indonesia in its Decision
keputusan No. AHU-0143387.AH.01.11 tanggal Letter No. AHU-0143387.AH.01.11 dated
30 November 2016. November 30, 2016.
Setelah merger, susunan kepemilikan After the merger, the Bank’s composition of
permodalan Bank tidak mengalami perubahan. shares ownership did not change.
11
Page 310
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Kombinasi bisnis (lanjutan) b. Business combination (continued)
Tahun 2016 (lanjutan) Year 2016 (continued)
Penggabungan usaha tersebut dicatat The merger will be performed using
dengan metode penyatuan kepemilikan the pooling of interest method based on each
(pooling of interest) berdasarkan nilai buku entity’s book value.
masing-masing Perusahaan.
c. Penawaran umum efek c. Public offering of the shares
Pada tanggal 20 Juni 2007, Bank memperoleh On June 20, 2007, the Bank obtained the
pernyataan efektif dari Ketua Badan Pengawas notice of effectivity from the Chairman of the
Pasar Modal dan Lembaga Keuangan Capital Market and Financial Institutions
(Bapepam-LK) melalui surat Supervisory Agency (Bapepam-LK) in his
No. S-3023/BL/2007 untuk penawaran umum letter No. S-3023/BL/2007 for the initial
perdana atas 300.000.000 lembar saham public offering of 300,000,000 shares with
dengan nilai nominal Rp100 (nilai penuh) per a par value of Rp100 (full amount) per share
saham dengan harga penawaran sebesar and offering price of Rp200 per share.
Rp200 per saham. Saham-saham Bank telah On July 3, 2007, the Bank's shares were
tercatat di Bursa Efek Indonesia pada tanggal listed in the Indonesia Stock Exchange.
3 Juli 2007.
Pada tanggal 24 Juni 2010, Bank mengadakan On June 24, 2010, the Bank held an
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Shareholders'
untuk mengesahkan rencana Bank untuk Meeting to ratify the plan of the Bank to issue
melaksanakan Penawaran Umum Terbatas I additional 1,014,630,713 shares with a par
dalam rangka penerbitan Hak Memesan Efek value of Rp100 (full amount) per share
Terlebih Dahulu sejumlah 1.014.630.713 through Limited Public Offering I at an
lembar saham yang bernilai nominal Rp100 exercise price of Rp200 (full amount) per
(nilai penuh) per saham dengan harga share. The minutes of the Extraordinary
pelaksanaan sebesar Rp200 (nilai penuh) per Shareholders' Meeting were documented in
saham. Risalah Rapat Umum Pemegang Notarial Deed No. 187 dated June 24, 2010
Saham Luar Biasa ini didokumentasikan dalam of Eliwaty Tjitra, S.H., public notary in
Akta No. 187 tanggal 24 Juni 2010 dari Eliwaty Jakarta.
Tjitra, S.H., notaris di Jakarta.
Penawaran Umum Terbatas I ini telah The Limited Public Offering I took effect upon
mendapat pernyataan efektif dari receipt from the Chairman of Bapepam-LK of
Ketua Bapepam-LK pada tanggal the notice of effectivity in his Decision Letter
24 Juni 2010 melalui Surat Keputusan No. S-5684/BL/2010 on June 24, 2010. The
No. S-5684/BL/ 2010. Jumlah dana yang proceeds from this Limited Public Offering I
diperoleh dari hasil Penawaran Umum Terbatas amounted to Rp202,926.
I ini adalah sebesar Rp202.926.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Shareholders Meeting held on
diselenggarakan pada tanggal 28 Juni 2012 June 28, 2012 which was notarised under
yang dibuat di hadapan akta Notaris Eliwaty notarial deed No. 171 of Eliwaty Tjitra, S.H.,
Tjitra, S.H., No. 171, Bank telah melakukan the Bank offered Limited Public Offering II
Penawaran Umum Terbatas II dengan hak with Pre-emptive Rights of 525,962,624
Memesan Efek Terlebih Dahulu sejumlah shares at par value of Rp100 (full amount)
525.962.624 lembar saham dengan nilai per share at exercise price of Rp200
nominal Rp100 (nilai penuh) per saham dan (full amount) per share.
harga pelaksanaan sebesar Rp200
(nilai penuh) per saham.
12
Page 311
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum efek (lanjutan) c. Public offering of the shares (continued)
Dengan Penawaran Umum Terbatas II ini, With this Limited Public Offering II, the
modal saham ditempatkan dan disetor penuh issued and fully paid-up share capital of the
menjadi sebesar Rp428.284 yang terdiri dari Bank became Rp428,284 representing
4.282.838.507 lembar saham. Penawaran 4,282,838,507 shares. The Limited Public
Umum Terbatas II Dengan Hak Memesan Efek Offering II with Pre-emptive Rights became
Terlebih Dahulu tersebut telah memperoleh effective through the chairman of
pernyataan efektif dari ketua Bapepam-LK Bapepam-LK’s letter No. S-8057/BL/2012
pada tanggal 27 Juni 2012 melalui surat dated June 27, 2012.
No. S-8057/BL/2012.
Bank juga menerbitkan Waran Seri I sebanyak The Bank also issued Warrant Series I
525.962.624 lembar dengan nilai nominal amounting to 525,962,624 warrants at par
Rp100 (nilai penuh) per saham dan harga value of Rp100 (full amount) per share at
penawaran sebesar Rp225 (nilai penuh) per offering price of Rp225 (full amount) per
saham, yang seluruhnya berjumlah Rp118.342 share, which in total amounting to
atas setiap saham baru yang diterbitkan Bank Rp118,342 at every new share issued by the
sehubungan dengan Penawaran Umum Bank related to the Limited Public Offering II.
Terbatas II.
Nilai wajar Waran Seri I pada saat waran The fair value of the Warrant Series I when
tersebut diterbitkan adalah sebesar Rp566 issued is Rp566 and presented as part of the
yang disajikan sebagai bagian dari tambahan additional paid-in capital. On July 18, 2013,
modal disetor. Pada tanggal 18 Juli 2013, October 2, 2013 and November 25, 2013,
2 Oktober 2013. dan 25 November 2013, 3 (three) Warrant Series I, 5,000 Warrant
masing-masing sebesar 3 Waran Seri I, 5.000 Series I and 280 Warrant Series I,
Waran Seri I dan 280 Waran Seri I respectively were converted into the Bank’s
dikonversikan menjadi saham Bank yang shares which exercised using an exercise
dilaksanakan dengan harga pelaksanaan price of Rp225 (full amount) per share, par
sebesar Rp225 (nilai penuh) per saham, nilai value of Rp100 (full amount) per share.
nominal Rp100 (nilai penuh) per saham.
Jumlah dana yang diperoleh dari hasil The proceeds from this Limited Public
Penawaran Umum Terbatas ini sebesar Offering amounted to Rp105,192 with the
Rp105.192 dengan biaya emisi sebesar issuance cost amounting to Rp1,242.
Rp1.242.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Shareholders’ Meeting held on
diselenggarakan pada tanggal 19 November November 19, 2013 which was notarised
2013 yang diaktakan dengan akta notaris under notarial deed No. 121 of Eliwaty Tjitra,
Eliwaty Tjitra, S.H., No. 121, Bank telah S.H., the Bank offered Limited Public
melakukan Penawaran Umum Terbatas III Offering III with Pre-emptive Rights of
dengan Hak Memesan Efek Terlebih Dahulu 1,627,480,640 shares at par value of Rp100
seluruhnya 1.627.480.640 lembar saham (full amount) per share at offering price of
dengan nilai nominal Rp100 (nilai penuh) per Rp125 (full amount) per share.
saham dan harga penawaran sebesar Rp125
(nilai penuh) per saham.
Dengan Penawaran Umum Terbatas ini, modal With this Limited Public Offering, the issued
saham ditempatkan dan disetor penuh menjadi and fully paid-up share capital of the
sebesar Rp519.032 yang terdiri dari Bank became Rp519,032 representing
5.910.324.430 lembar saham. Penawaran 5,910,324,430 shares. The Limited Public
Umum Terbatas III Dengan Hak Memesan Efek Offering III with Pre-emptive Rights became
Terlebih Dahulu tersebut telah memperoleh effective through the OJK Commissioner
pernyataan efektif dari Dewan Komisioner OJK Board’s letter No. S-368/D.04/2013 dated
pada tanggal 19 November 2013 melalui surat November 19, 2013.
No. S-368/D.04/2013.
13
Page 312
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum efek (lanjutan) c. Public offering of the shares (continued)
Bank juga menerbitkan Waran Seri II sebanyak Bank also issued Warrant Series II with total
813.740.320 lembar dengan nilai nominal number of 813,740,320 warrants at par value
Rp100 (nilai penuh) per saham dan harga of Rp100 (full amount) per share at offering
penawaran sebesar Rp190 (nilai penuh) per price of Rp190 (full amount) per share, which
saham, yang seluruhnya berjumlah Rp154.611, in total amounted to Rp154,611, for every
atas setiap saham baru yang diterbitkan new share issued by the Bank related to the
Bank sehubungan dengan Penawaran Umum Limited Public Offering III. The fair value of
Terbatas III. Nilai wajar Waran Seri II pada saat the Warrant Series II when issued amounted
waran tersebut diterbitkan adalah sebesar to Rp1,094 and presented as part of the
Rp1.094 yang disajikan sebagai bagian dari additional paid-in capital.
tambahan modal disetor.
Jumlah dana yang diperoleh dari hasil The proceeds from this Limited Public
Penawaran Umum Terbatas ini sebesar Offering amounted to Rp203,435, with
Rp203.435, dengan biaya emisi sebesar issuance cost of Rp2,027.
Rp2.027.
Sehubungan dengan penerbitan saham baru With this issuance of new shares through
melalui Penawaran Umum Terbatas III, maka Limited Public Offering III, there is an
terdapat penyesuaian jumlah dan harga adjustment of amount and offering price of
konversi Waran Seri I sebagai berikut: Warrant Series I:
i. Jumlah Waran Seri I yang beredar i. Changes in amount of Warrant Series I
mengalami penyesuaian dari 525.962.624 from the amount of 525,962,624 to the
menjadi 592.580.297 lembar. amount of 592,580,297 warrants.
ii. Harga Pelaksanaan Waran Seri I ii. Changes in offering price of Warrant
mengalami penyesuaian dari Rp225 Series I from offering price of Rp225 to
menjadi Rp200 (nilai penuh) per saham. the offering price of Rp200 (full amount)
per share.
Pada tanggal 21 Mei dan 9 Juni 2014, masing- On May 21 and June 9, 2014, 60,000
masing sebesar 60.000 Waran Seri I dan Warrants Series I and 510,000 Warrants
510.000 Waran Seri I dikonversikan menjadi Series I, respectively were converted into the
saham Bank yang dilaksanakan dengan harga Bank’s shares which were exercised using
pelaksanaan sebesar Rp200 (nilai penuh) per an exercise price of Rp200 (full amount) per
saham, atau nilai nominal Rp100 (nilai penuh) share, or par value of Rp100 (full amount)
per saham. per share.
Pada periode 1 Januari hingga 31 Desember In the period between January 1 to
2015, masing-masing 587.404.171 Waran Seri December 31, 2015, 587,404,171 Warrants
I dan 37.987.934 Waran Seri II dikonversikan Series I and 37,987,934 Warrants Series II,
menjadi saham Bank yang dilaksanakan respectively are converted into the Bank’s
dengan harga pelaksanaan masing-masing shares which were exercised using exercise
sebesar Rp200 (nilai penuh) per saham untuk price of Rp200 (full amount) per share for
Waran Seri I dan Rp190 (nilai penuh) per Warrant Series I and Rp190 (full amount) per
saham untuk Waran Seri II. Keduanya share for Warrant Series II. Both warrants
menggunakan nilai nominal Rp100 (nilai penuh were using par value of Rp100 (full amount)
per saham). per share.
14
Page 313
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum efek (lanjutan) c. Public offering of the shares (continued)
Pada periode 1 Januari hingga 31 Desember In the period between January 1 to
2016, 11.654.379 Waran Seri II dikonversikan December 31, 2016, 11,654,379 Warrants
menjadi saham Bank yang dilaksanakan Series II, respectively were converted into
dengan harga pelaksanaan sebesar Rp190 the Bank’s shares which were exercised
(nilai penuh) per saham untuk Waran Seri II using exercise price of Rp190 (full amount)
menggunakan nilai nominal Rp100 per share for Warrant Series II using par
(nilai penuh) per saham. value of Rp100 (full amount) per share.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Shareholders Meeting held on
diselenggarakan pada tanggal 24 Februari February 24, 2016 which was notarised
2016 dan tertuang dalam Akta Pernyataan under notarial deed No. 69 dated
Keputusan Rapat PT Bank Windu Kentjana August 25, 2016 of Eliwaty Tjitra, S.H.,
International Tbk No. 69 tanggal the Bank offered Limited Public Offering IV
25 Agustus 2016 yang dibuat di hadapan with Pre-emptive Rights of 10,083,519,837
notaris Eliwaty Tjitra, S.H., Bank telah shares at par value of Rp100 (full amount)
melakukan Penawaran Umum Terbatas IV per share at offering price of Rp100
dengan Hak Memesan Efek Terlebih Dahulu (full amount) per share.
seluruhnya 10.083.519.837 lembar saham
dengan nilai nominal sebesar Rp100 (nilai
penuh) per saham dan harga penawaran
sebesar Rp100 (nilai penuh) per saham.
Setiap pemegang saham yang memiliki 100 Every shareholder which holds 100 shares,
lembar saham, yang namanya tercatat dalam whose name was recorded in List of Bank’s
Daftar Pemegang Saham Bank mempunyai Shareholders that has Pre-emptive Right of
154 Hak Memesan Efek Terlebih Dahulu 154 shares in which 1 Pre-emptive Right
(HMETD), dimana setiap 1 (satu) HMETD enables the holder to buy 1 newly issued
memberikan hak kepada pemegangnya untuk ordinary share, has to pay fully on
membeli sebanyak 1 (satu) lembar saham reservation of Pre-emptive Right at the same
biasa yang baru diterbitkan, harus membayar price with exercise price amounting to Rp100
penuh pada saat mengajukan pemesanan (full amount) for every ordinary share.
pelaksanaan HMETD pada harga yang sama
dengan harga pelaksanaan sebesar Rp100
(nilai penuh) setiap saham.
Sehubungan dengan Penawaran Umum Related to Limited Public Offering IV,
Terbatas IV ini, telah ditandatangani perjanjian the Sale Purchase Agreement has been
jual beli (SPA) dimana Johnny Wiraatmadja signed in which Johnny Wiraatmadja as the
sebagai pemegang saham pengendali Bank Bank’s majority shareholder will hand over
akan menyerahkan HMETD yang menjadi his Pre-emptive Right in Limited Public
haknya dalam Penawaran Umum Terbatas IV Offering IV to China Construction Bank
ini kepada China Construction Bank (CCB) (CCB) to eventually be converted by CCB as
untuk kemudian HMETD akan dilaksanakan newly issued shares. CCB will then own not
oleh CCB untuk menjadi saham baru Bank. less than 51% of the Bank’s authorised and
Selanjutnya, CCB akan memiliki saham Bank issued shares after Limited Public Offering IV
tidak kurang dari 51% dari jumlah seluruh has been held.
saham yang ditempatkan dan disetor penuh
setelah Penawaran Umum Terbatas IV
dilaksanakan.
15
Page 314
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum efek (lanjutan) c. Public offering of the shares (continued)
Dengan Penawaran Umum Terbatas ini, With this Limited Public Offering, the issued
modal saham ditempatkan dan disetor and fully paid-up share capital of the
penuh menjadi sebesar Rp1.663.126 yang Bank became Rp1,663,126 representing
terdiri dari 16.631.260.145 lembar saham. 16,631,260,145 shares. The Limited Public
Penawaran Umum Terbatas IV Dengan Hak Offering IV with Pre-emptive Rights became
Memesan Efek Terlebih Dahulu tersebut telah effective through the OJK Commissioner
memperoleh pernyataan efektif dari Dewan Board’s letter No. S-311/D.04/2016 dated
Komisioner OJK pada tanggal 22 Juni 2016 June 22, 2016.
melalui surat No. S-311/D.04/2016.
Jumlah dana yang diperoleh dari hasil The proceeds from this Limited Public
Penawaran Umum Terbatas ini sebesar Offering amounted to Rp1,663,126, with
Rp1.663.126 dengan biaya emisi sebesar issuance cost of Rp42,351.
Rp42.351.
Pada periode 1 Januari hingga 31 Desember In the period between January 1 to
2016, 11.654.379 Waran Seri II dikonversikan December 31, 2016, 11,654,379 Warrants
menjadi saham Bank yang dilaksanakan Series II were converted into the Bank’s
dengan harga pelaksanaan sebesar Rp190 shares which were exercised using exercise
(nilai penuh) per saham untuk Waran Seri II price of Rp190 (full amount) per share for
menggunakan nilai nominal sebesar Rp100 Warrant Series II using par value of Rp100
(nilai penuh) per saham. (full amount) per share.
Pada tanggal 11 Oktober 2019, Bank telah On October 11, 2019, the Bank has obtained
memperoleh persetujuan pemegang saham the approval of the Bank's shareholders for
Bank atas rencana Penawaran Umum Terbatas the Limited Public Offering V plan as
V sebagaimana ternyata dalam Akta Berita evidenced in the Deed of Minutes of
Acara Rapat Umum Pemegang Saham Luar Extraordinary General Meeting of
Biasa no.35 tanggal 11 Oktober 2019 yang Shareholders no.35 dated October 11, 2019
telah dilaporkan kepada OJK sebagaimana which has been reported to OJK as
dibuktikan berdasarkan tanda terima OJK evidenced by OJK's receipt No.081322
No.081322 tertanggal 18 Oktober 2019 dibuat dated October 18, 2019 made before
di hadapan Eliwaty Tjitra S.H, Notaris di Jakarta Eliwaty Tjitra SH, Notary in Jakarta where at
di mana pada poin b para pemegang saham point b the shareholders of the Bank decided
Bank memutuskan untuk menyetujui rencana to approve the Bank's plan to
Bank untuk melakukan Penawaran Umum conduct a Limited Public Offering by
Terbatas dengan mengeluarkan sebanyak- issuing a maximum of 32,000,000,000
banyaknya 32.000.000.000 (tiga puluh dua (thirty two billion) new shares to the
miliar) saham baru kepada para pemegang shareholders of the Bank by issuing Pre-
saham Bank dengan menerbitkan Hak emptive Rights (HMETD).
Memesan Efek Terlebih Dahulu (HMETD).
Sehubungan dengan Penawaran Umum In connection with this Limited Public
Terbatas V ini, Bank menawarkan sebanyak Offering V, the Bank offers 21,288,269,763
21.288.269.763 (dua puluh satu miliar dua ratus (twenty-one billion two hundred and eighty-
delapan puluh delapan juta dua ratus enam eight million two hundred and sixty-nine
puluh sembilan ribu tujuh ratus enam puluh tiga) thousand seven hundred and sixty-three)
Saham Baru atas nama dengan nilai nominal New Shares on behalf of a par value of
Rp100 (seratus Rupiah) setiap saham yang Rp100 (one hundred Rupiah) per share
merupakan 56,14% dari jumlah saham Bank which represents 56.14% of the total shares
yang telah beredar setelah PUT V. of the Bank that have been outstanding after
Limited Public Offering V.
16
Page 315
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum efek (lanjutan) c. Public offering of the shares (continued)
Setiap pemegang 100 (seratus) Saham Lama Each holder of 100 (one hundred) Old Bank
Bank berhak atas 128 (seratus dua puluh Shares is entitled to 128 (one hundred and
delapan) HMETD dimana 1 (satu) HMETD twenty eight) Pre-emptive Rights in which 1
berhak untuk membeli 1 (satu) Saham Baru (one) HMETD is entitled to purchase 1 (one)
dengan Harga Pelaksanaan sebesar Rp150 New Share at an Exercise Price of Rp150
(seratus lima puluh Rupiah) per saham. (one hundred and fifty Rupiah) per share.
Dengan Penawaran Umum Terbatas ini, With this Limited Public Offering, the issued
modal saham ditempatkan dan disetor and fully paid-up share capital amounted to
penuh menjadi sebesar Rp3.791.973 yang Rp3,791,973 consisting of 37,919,730,514
terdiri dari 37.919.730.514 lembar saham. shares. Limited Public Offering V with
Penawaran Umum Terbatas V dengan Hak Pre-emptive Rights has obtained an
Memesan Efek Terlebih Dahulu tersebut telah effective statement from the OJK Board of
memperoleh pernyataan efektif dari Dewan Commissioners on June 16, 2020 through
Komisioner OJK pada tanggal 16 Juni 2020 letter No. S-162/D.04/2020.
melalui surat No. S-162/D.04/2020.
China Construction Bank Corporation China Construction Bank Corporation
(CCB Corp.) adalah Pemegang Saham (CCB Corp) is the Bank's Main Shareholder.
Utama Bank. Pada saat Penawaran Umum At the time PUT V was implemented,
Terbatas V dilaksanakan, CCB Corp. memiliki CCB Corp. owned 9,978,756,012
9.978.756.012 (sembilan miliar sembilan ratus (nine billion nine hundred and seventy-eight
tujuh puluh delapan juta tujuh ratus lima puluh million seven hundred and fifty-six thousand
enam ribu dua belas) saham dalam Bank. twelve) shares in the Bank. CCB Corp. has
CCB Corp. telah melaksanakan seluruh haknya exercised all of its rights in accordance with
sesuai dengan porsi kepemilikan sahamnya its shareholding in the Bank.
dalam Bank.
Jumlah dana yang diperoleh dari hasil The amount of funds obtained from the
Penawaran Umum Terbatas ini sebesar Limited Public Offering amounted to
Rp3.193.240 dengan biaya emisi sebesar Rp3,193,240 with an emission fee of
Rp35.383. Hasil emisi Penawaran Umum Rp35,383. Limited Public Offering V
Terbatas V mencapai 100% (seratus persen) emissions reached 100% (one hundred
dari target dana yang direncanakan. percent) of the planned fund target.
Setelah pelaksanaan Penawaran Umum After the implementation of Limited Public
Terbatas V, jumlah saham yang telah Offering V, the number of fully issued and
ditempatkan dan disetor penuh Bank adalah paid-up shares is 37,919,730,514 (thirty-
sebanyak 37.919.730.514 (tiga puluh tujuh seven billion nine hundred and nineteen
miliar sembilan ratus sembilan belas juta tujuh million seven hundred and thirty thousand
ratus tiga puluh ribu lima ratus empat belas) five hundred and fourteen) shares, which
saham, telah dicatatkan pada Bursa Efek were listed on the Indonesia Stock
Indonesia. Exchange.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
masing-masing total saham yang telah Bank’s fully issued and paid-up shares
ditempatkan dan disetor penuh Bank adalah is 37,919,730,514 and 37,919,730,514,
sebanyak 37.919.730.514 dan 37.919.730.514 respectively, which were listed on the
lembar saham, telah dicatatkan pada Indonesia Stock Exchange (Note 25).
Bursa Efek Indonesia (Catatan 25).
17
Page 316
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, dan karyawan d. The Board of Commissioners, the Board
of Directors, and employees
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Board of
pada tanggal 31 Desember 2025 dan 2024 Commissioners and the board of Directors as
adalah sebagai berikut: of December 31, 2025 and 2024 are
as follows:
31 Desember/December 31,
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Wu Jianzheng* Sun Jianzheng* President Commissioner
Komisaris Guo Meijun Guo Meijun Commissioner
Komisaris Independen Mohamad Hasan Mohamad Hasan Independent Commissioner
Komisaris Independen Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo Independent Commissioner
Direksi Board of Directors
Direktur Utama Jiang Yongdong** Jiang Yongdong** President Director
Direktur Corporate and Corporate and International
International Banking Zhu Yong Zhu Yong Banking Director
Direktur Operasional Junianto Junianto Operational Director
Direktur Commercial and Commercial and Retail
Retail Banking Suryati Budiyanto*** Setiawati Samahita*** Banking Director
Direktur Kepatuhan Andreas Herman Basuki**** Agresius R. Kadiaman**** Compliance Director
* Sun Jianzheng telah mengundurkan diri dari jabatan Komisaris Utama efektif tanggal 7 Juni 2024 dan digantikan oleh Wu Jianzheng yang
diangkat melalui Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) tanggal 24 April 2025 dan telah efektif menjabat sebagai Komisaris
Utama sejak tanggal 7 Mei 2025./ Sun Jianzheng has resigned from the position of President Commissioner effective as of June 7, 2024
and was replaced by Wu Jianzheng who was appointed by Extraordinary General Meeting of Shareholders (EGMS) on April 24, 2025 and
has been effective as President Commissioner since May 7, 2025.
** Jiang Yongdong diangkat melalui RUPSLB tanggal 20 Desember 2024, dan telah efektif menjabat sebagai Direktur Utama sejak tanggal
14 Maret 2025./ Jiang Yongdong who was appointed as President Director by EGMS on December 20, 2024 and has been effective as
President Director since March 14, 2025.
*** Setiawati Samahita telah mengundurkan diri dari jabatan Direktur Commercial & Retail Banking efektif tanggal 24 April 2025 dan
digantikan oleh Suryati Budiyanto yang diangkat dan efektif sebagai Direktur Commercial & Retail Banking melalui Rapat Umum Pemegang
Saham Luar Biasa (RUPSLB) tanggal 23 Desember 2025./ Setiawati Samahita has resigned from her position as Commercial & Retail
Banking Director effective as of April 24, 2025 and was replaced by Suryati Budiyanto who was appointed and effective as Commercial &
Retail Banking Director by General Meeting of Shareholders (EGMS) on December 23, 2025.
**** Agresius R. Kadiaman telah mengundurkan diri dari jabatan Direktur Kepatuhan efektif tanggal 23 Desember 2025 dan digantikan oleh
Andreas Herman Basuki yang diangkat dan efektif sebagai Direktur Kepatuhan melalui Rapat Umum Pemegang Saham Luar Biasa
(RUPSLB) tanggal 23 Desember 2025./ Agresius R. Kadiaman has resigned from his position as Compliance Director effective as of
December 23, 2025 and was replaced by Andreas Herman Basuki who was appointed and effective as Compliance Director by
General Meeting of Shareholders (EGMS) on December 23, 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the total
jumlah karyawan Bank (termasuk karyawan number of the Bank’s employees (including
kontrak) masing-masing sebanyak 1.140 dan contract employees) are 1,140 and 1,131
1.131 orang (tidak diaudit). employees, respectively (unaudited).
e. Komite Audit e. Audit Committee
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Komite Audit adalah sebagai berikut: composition of the Audit Committee are as
follows:
31 Desember/December 31
2025 2024
Ketua Mohamad Hasan Mohamad Hasan Chairman
Anggota Mohamad Hassan Mohamad Hassan Member
Anggota Oen Indra Widjaja* Mohammad Sumarsono* Member
* Mohammad Sumarsono digantikan oleh Oen Indra Widjaja efektif tanggal 22 Januari 2025./ Mohammad Sumarsono was replaced by
Oen Indra Widjaja, effective January 22, 2025.
Pembentukan Komite Audit Bank telah sesuai The establishment of the Bank’s Audit
dengan Peraturan Otoritas Jasa Keuangan Committee is in compliance Regulation of
(“POJK”) No. 55/POJK.04/2015. Financial Services Authority (“POJK”)
No. 55/POJK.04/2015.
18
Page 317
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Sekretaris Perusahaan f. Corporate Secretary
Sekretaris Perusahaan Bank pada tanggal The Bank’s Corporate Secretary as of
31 Desember 2025 adalah Thomas Widianto December 31, 2025 is Thomas Widianto
menggantikan yang sebelumnya menjabat replaces the previous incumbent,
yaitu, Andreas Herman Basuki efektif tanggal Andreas Herman Basuki effective as of
13 November 2024 berdasarkan Keputusan November 13, 2024 based on Board of
Direksi No. 103/CCBI/XI/2024 tanggal Directors' Decree No. 103/CCBI/XI/2024
1 November 2024. dated November 1, 2024.
g. Satuan Kerja Audit Internal g. Internal Audit
31 Desember/December 31,
2025 2024
Kepala Satuan Kerja Audit
Internal Rita Fitria Rita Fitria Head of Internal Audit
h. Komite Pemantau Risiko h. Risk Monitoring Committee
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Komite Pemantau Risiko adalah composition of the Risk Monitoring
sebagai berikut: Committee are as follows:
31 Desember/December 31,
2025 2024
Ketua Yudo Sutanto, Nyoo Yudo Sutanto, Nyoo Chairman
Anggota Oen Indra Widjaja* Mohamad Sumarsono* Member
Anggota Mulyadi Mulyadi Member
* Mohammad Sumarsono digantikan oleh Oen Indra Widjaja efektif tanggal 22 Januari 2025./ Mohammad Sumarsono was replaced by
Oen Indra Widjaja, effective January 22, 2025.
i. Komite Remunerasi dan Nominasi i. Remuneration and Nomination
Committee
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Komite Remunerasi dan Nominasi composition of the Remuneration and
adalah sebagai berikut: Nomination Committee are as follows:
31 Desember/December 31,
2025 2024
Ketua Mohamad Hasan Mohamad Hasan Chairman
Anggota Guo Meijun* - Member
Anggota Irwan Ignatius Bonto Irwan Ignatius Bonto Member
* Guo Meijun menjadi anggota Komite Remunerasi dan Nominasi efektif per tanggal 6 Februari 2025./ Guo Meijun took position as a member
of Remuneration and Nomination Committee effective as of February 6, 2025.
19
Page 318
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES
Kebijakan akuntansi material yang diterapkan The material accounting policies applied
secara konsisten untuk tahun yang berakhir pada consistently in preparing the financial statements
tanggal 31 Desember 2025 dan 2024 dalam of the Bank for the year ended
penyusunan laporan keuangan Bank adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the financial
statements
Laporan keuangan telah disusun dan disajikan The financial statements have been
sesuai dengan Standar Akuntansi Keuangan di prepared and presented in accordance with
Indonesia. yang mencakup Pernyataan dan the Indonesian Financial Accounting
Interpretasi yang dikeluarkan oleh Dewan Standards including Statements and
Standar Akuntansi Keuangan Ikatan Akuntan Interpretations issued by the Board of
Indonesia (“DSAK-IAI”) dan peraturan Financial Accounting Standards of
Bapepam-LK No. VIII.G.7, Lampiran Keputusan the Indonesian Institute of Accountants
Ketua Bapepam-LK No. KEP-347/BL/2012 (“DSAK-IAI”) and Bapepam-LK’s regulation
tanggal 25 Juni 2012 tentang “Penyajian dan No. VIII G.7, Appendix of the Decision
Pengungkapan Laporan Keuangan Emiten atau of the Chairman of Bapepam-LK
Perusahaan Publik”. No. KEP-347/BL/2012 dated June 25, 2012
regarding “Guidelines on Financial
Statements Presentations and Disclosures
for Issuers or Public Companies”.
Laporan keuangan disusun berdasarkan basis The financial statements have been prepared
akrual dengan menggunakan konsep nilai on accrual basis under the historical cost
historis, kecuali untuk revaluasi aset tetap dan convention, except for the revaluation of fixed
jika standar akuntansi mensyaratkan assets and where accounting standards
pengukuran nilai wajar. require fair value measurement.
Laporan arus kas disusun dengan The statements of cash flows are prepared
menggunakan metode langsung yang based on the modified direct method by
dimodifikasi dengan mengelompokkan arus kas classifying cash flows on the basis of
ke dalam aktivitas operasi, investasi dan operating, investing and financing activities.
pendanaan.
Untuk tujuan penyajian laporan arus kas, kas For the purpose of presentation of the
dan setara kas meliputi kas, giro pada Bank statements of cash flows, cash and cash
Indonesia, giro pada bank lain, penempatan equivalents consist of cash, current accounts
pada Bank Indonesia dan bank lain yang jatuh with Bank Indonesia, current accounts with
tempo dalam waktu tiga bulan sejak tanggal other banks, placements with Bank Indonesia
perolehan, sepanjang tidak digunakan sebagai and other banks that mature within
jaminan serta tidak dibatasi penggunaannya. three months from the date of acquisition,
as long as they are neither being pledged as
collateral nor restricted.
Bank telah menetapkan mata uang fungsional The Bank has determined that its functional
dan penyajian adalah mata uang Rupiah. and presentation currency is Rupiah.
Seluruh angka dalam laporan keuangan ini Figures in the financial statements are
dibulatkan menjadi dan dinyatakan dalam rounded to and stated in millions of Rupiah,
jutaan Rupiah, kecuali dinyatakan lain. unless otherwise specified.
20
Page 319
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the financial
(lanjutan) statements (continued)
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia conformity with Indonesian Financial
mengharuskan penggunaan estimasi dan Accounting Standards requires the use of
asumsi. Hal tersebut juga mengharuskan certain critical accounting estimates and
manajemen untuk membuat pertimbangan assumptions. It also requires management to
dalam proses penerapan kebijakan akuntansi exercise its judgment in the process of
Bank. Area yang kompleks atau memerlukan applying the Bank’s accounting policies.
tingkat pertimbangan yang lebih tinggi, atau The areas involving a higher degree of
area di mana asumsi dan estimasi dapat judgment or complexity, or areas where
berdampak material terhadap laporan assumptions and estimates are material to the
keuangan diungkapkan di Catatan 3, kecuali financial statements are disclosed in Note 3,
dinyatakan dibawah ini. Kebijakan akuntansi except as described below. The accounting
telah diterapkan secara konsisten pada laporan policies applied are consistent with the annual
keuangan tahunan untuk tahun yang berakhir financial statements for the years ended
pada tanggal 31 Desember 2025 dan 2024, December 31, 2025 and 2024, which confirm
sesuai dengan Pernyataan Standar Akuntansi to the Statements of Financial Accounting
Keuangan di Indonesia (PSAK). Standards (SFAS).
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations
pernyataan standar akuntansi keuangan of statement of financial accounting
standards
Penerapan dari standar dan interpretasi The adoption of these new and revised
baru berikut sejak 1 Januari 2025, tidak standards and interpretation since
menimbulkan perubahan substansial terhadap January 1, 2025 did not result in substansial
kebijakan akuntansi Bank dan tidak berdampak changes to Bank’s accounting policies and
material terhadap jumlah yang dilaporkan pada had no material effect on the amounts
periode berjalan atau tahun sebelumnya: reported for the current or prior financial
period/years:
- Amendemen PSAK No. 221, ”Pengaruh - Amendment of SFAS No. 221,
Perubahan Kurs Valuta Asing” tentang “The Effect of Changes in Foreign
Kekurangan Ketertukaran. Amandemen Exchange Rates” regarding the Lack of
tersebut mengharuskan pengungkapan Convertibility. The amendments require
informasi yang memungkinkan pengguna disclosure of information that enables
laporan keuangan memahami dampak users of financial statements to
mata uang yang tidak dapat dipertukarkan understand the impact of a currency not
dengan mata uang lain yang memengaruhi, being exchangeable into the other
atau diperkirakan akan memengaruhi, currency affects, or is expected to affect,
kinerja keuangan, posisi keuangan, dan the entity’s financial performance,
arus kas entitas. Amandemen berlaku financial position and cash flows.
untuk periode pelaporan tahunan yang The amendments apply for annual
dimulai pada atau setelah 1 Januari 2025. reporting periods beginning on or after
Penerapan dini diperkenankan dimana January 1, 2025. Earlier application is
entitas diharuskan mengungkapkan fakta permitted which an entity is required to
tersebut. disclose that fact.
21
Page 320
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Kombinasi bisnis c. Business combination
Metode akuisisi Acquisition method
Bank menerapkan metode akuisisi untuk The Bank applies the acquisition method to
mencatat kombinasi bisnis. Imbalan yang account for business combinations.
dialihkan untuk akuisisi suatu entitas anak The consideration transferred for the
adalah sebesar nilai wajar aset yang dialihkan, acquisition of a subsidiary is the fair value of
liabilitas yang diakui terhadap pemilik pihak the assets transferred, the liabilities incurred
yang diakusisi sebelumnya, dan kepentingan to the former owners of the acquiree, and
ekuitas yang diterbitkan oleh Bank. Imbalan the equity interests issued by the Bank.
yang dialihkan termasuk nilai wajar aset atau The consideration transferred includes
liabilitas yang timbul dari kesepakatan imbalan the fair value of any asset or liability
kontinjensi. Aset teridentifikasi yang diperoleh resulting from a contingent consideration
dan liabilitas serta liabilitas kontinjensi yang arrangement. Identifiable assets acquired
diambil alih dalam suatu kombinasi bisnis and liabilities and contingent liabilities
diukur pada awalnya sebesar nilai wajar pada assumed in a business combination are
tanggal akuisisi. measured initially at their fair values at
the acquisition date.
Imbalan kontinjensi yang dialihkan oleh pihak Any contingent consideration to be
pengakuisisi diakui pada nilai wajar tanggal transferred by the acquirer will be recognised
akuisisi. Perubahan nilai wajar atas imbalan at fair value at the acquisition date.
kontinjensi setelah tanggal akuisisi yang Subsequent changes to the fair value of the
diklasifikasikan sebagai aset atau liabilitas contingent consideration which is deemed to
akan diakui sebagai laba rugi sesuai dengan be an asset or liability will be recognised in
PSAK 239. Jika diklasifikasikan sebagai accordance with SFAS 239 either in profit or
ekuitas, imbalan kontinjensi tidak diukur loss. If the contingent consideration is
kembali dan penyelesaian selanjutnya classified as equity, it should not be
diperhitungkan dalam ekuitas. remeasured until it is finally settled within
equity.
Pada tanggal akuisisi, goodwill awalnya diukur At acquisition date, goodwill is initially
pada harga perolehan yang merupakan selisih measured at cost being the excess
lebih nilai agregat dari imbalan yang dialihkan of the aggregate of the consideration
dan total setiap Kepentingan Non-pengendali transferred and the amount recognised for
(KNP) atas selisih total dari aset teridentifikasi Non-controlling Interest (NCI) over the net
yang diperoleh dan liabilitas yang diambil alih. identifiable assets acquired and liabilities
Jika imbalan tersebut kurang dari nilai wajar assumed. If this consideration is lower than
aset neto entitas anak yang diakuisisi, the fair value of the net assets of the
selisih tersebut diakui sebagai laba rugi. subsidiary acquired, the difference is
recognised in profit or loss.
Peninjauan atas penurunan nilai pada goodwill Goodwill impairment reviews are undertaken
dilakukan setahun sekali atau dapat lebih annually or more frequently if events or
sering apabila terdapat peristiwa atau changes in circumstances indicate a potential
perubahan keadaan yang mengindikasikan impairment. Goodwill is carried at cost less
adanya potensi penurunan nilai. impairment losses.
Goodwill dinyatakan sebesar nilai perolehan
dikurangi kerugian penurunan nilai.
Untuk pengujian penurunan nilai, goodwill yang For the purpose of impairment testing,
diperoleh dalam kombinasi bisnis dialokasikan goodwill acquired in a business combination
pada setiap unit penghasil kas atau kelompok is allocated to each of the cash-generating
unit penghasil kas, yang diharapkan units (“CGU”) or groups of CGUs, that is
dapat memberikan manfaat dari sinergi expected to benefit from the synergies of
kombinasi bisnis tersebut. Setiap unit atau the combination. Each unit or group of units
kelompok unit yang memperoleh alokasi to which the goodwill is allocated represents
goodwill merupakan tingkat terendah dalam the lowest level within the entity at which
entitas yang goodwill-nya dipantau untuk tujuan the goodwill is monitored for internal
manajemen internal. Goodwill dipantau pada management purposes. Goodwill is
level segmen operasi. monitored at the operating segment level.
22
Page 321
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Kombinasi bisnis (lanjutan) c. Business combination (continued)
Metode penyatuan kepemilikan Pooling of interest method
Transaksi integrasi usaha dan operasi antara Business integration transaction and
PT Bank Windu Kentjana International Tbk operation between PT Bank Windu Kentjana
dan PT Bank Antardaerah (Catatan 1b) International Tbk and PT Bank Antardaerah
merupakan transaksi kombinasi bisnis entitas (Note 1b) is a business combination
sepengendali. Transaksi kombinasi bisnis under common control transaction.
antar entitas sepengendali berupa pengalihan Business combination transaction between
bisnis termasuk aset maupun liabilitas terkait entities under common control in form of
dalam rangka reorganisasi entitas-entitas yang business transfer including the related assets
berada dalam suatu kelompok yang sama and liabilities in the event of reorganisation of
bukan merupakan perubahan kepemilikan entities under the same group does not
dalam arti substansi ekonomi. Berdasarkan consitute change in ownership by economic
PSAK 338 “Kombinasi Bisnis Entitas substance definition. According to SFAS 338
Sepengendali”, transaksi tersebut diakui pada “Business Combination of Entities Under
jumlah tercatat berdasarkan metode Common Control”, such transaction is
penyatuan kepemilikan. recognised at carrying value under pooling of
interest method.
d. Aset dan liabilitas keuangan d. Financial assets and liabilities
Bank menerapkan PSAK 109 “Instrumen The Bank has applied SFAS 109 “Financial
Keuangan”, PSAK 107 “Instrumen Keuangan: Instrumens” SFAS 107, “Financial
Pengungkapan”, dan PSAK 113, “Pengukuran Instruments: Disclosures”, and SFAS 113,
Nilai Wajar”. “Fair Value Measurement”.
(i) Klasifikasi (i) Classification
Aset keuangan Bank terdiri dari kas, giro The Bank’s financial assets consist of
pada Bank Indonesia, giro pada bank lain, cash, current accounts with Bank
penempatan pada Bank Indonesia dan Indonesia, current accounts with other
bank lain. Efek-efek terdiri dari tagihan banks, placements with Bank Indonesia
derivatif, kredit yang diberikan, pendapatan and other banks, marketable securities,
bunga yang masih akan diterima, dan aset derivative receivables, loans, interest
lain-lain. receivables and other assets.
Liabilitas keuangan Bank terdiri dari The Bank’s financial liabilities consist of
liabilitas segera, simpanan dari nasabah, obligation due immediately, deposits
simpanan dari bank lain, liabilitas atas from customers, deposits from other
efek-efek yang dijual dengan janji dibeli banks, liabilities on securities sold under
kembali, liabilitas derivatif, liabilitas agreements to repurchase, derivative
akseptasi, bunga yang masih harus payables, acceptance payables, interest
dibayar, surat berharga subordinasi dan payables, subordinated securities and
liabilitas lain-lain. other liabilities.
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
- Aset keuangan yang diukur pada nilai - Financial assets measured at fair
wajar melalui laba rugi; value through profit or loss;
- Aset keuangan yang diukur pada nilai - Financial assets that are measured
wajar melalui penghasilan at fair value through other
komprehensif lain; comprehensive income;
- Aset keuangan yang diukur pada biaya - Financial assets measured at
perolehan diamortisasi. amortised cost.
23
Page 322
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if they meet the following
kondisi sebagai berikut: conditions:
- Aset keuangan dikelola dalam model - Financial assets are managed in
bisnis yang bertujuan untuk memiliki a business model that aims to
aset keuangan dalam rangka have financial assets in order to
mendapatkan arus kas kontraktual obtain contractual cash flow
(“hold to collect”); dan (“hold to collect”); and
- Persyaratan kontraktual dari aset - The contractual terms of the
keuangan tersebut memberikan hak financial assets provide rights on
pada tanggal tertentu atas arus kas a certain date for cash flow obtained
yang diperoleh semata dari solely from payment of principal and
pembayaran pokok dan bunga (SPPI) interest (SPPI) on the principal
dari jumlah pokok terutang. amount owed.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui penghasilan komprehensif lain jika value through other comprehensive
memenuhi kondisi sebagai berikut: income if they 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
menjual aset keuangan (“hold to collect financial assets (“hold to collect and
and sell”); dan sell”); and
- Persyaratan kontraktual dari aset - The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI
SPPI. criteria.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may
membuat pilihan yang tidak dapat make an irrevocable choice to present
dibatalkan untuk menyajikan instrumen equity instruments that are not held
ekuitas yang bukan dimiliki untuk for trading at fair value through other
diperdagangkan pada nilai wajar melalui comprehensive income.
penghasilan komprehensif lain.
24
Page 323
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan lainnya yang tidak Other financial assets that do not meet
memenuhi persyaratan untuk the requirements to be classified as
diklasifikasikan sebagai aset keuangan financial assets measured at amortized
diukur pada biaya perolehan diamortisasi cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income are classified as
komprehensif lain diklasifikasikan sebagai measured at fair value through profit or
diukur pada nilai wajar melalui laba rugi. loss.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements
memenuhi persyaratan untuk diukur pada to be measured at amortized cost or fair
biaya perolehan diamortisasi atau nilai value through other comprehensive
wajar melalui penghasilan komprehensif income at fair value through profit or
lain pada nilai wajar melalui laba rugi, loss, if the determination eliminates or
apabila penetapan tersebut mengeliminasi materially reduces the measurement or
atau secara material mengurangi recognition inconsistencies (sometimes
inkonsistensi pengukuran atau pengakuan referred to as "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
Penilaian model bisnis Business models evaluation
Model bisnis ditentukan pada level yang The business model is determined at
mencerminkan bagaimana kelompok aset a level that reflects how groups of
keuangan dikelola bersama-sama untuk financial assets are managed together
mencapai tujuan bisnis tertentu. to achieve certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not
pada hal-hal berikut: limited to the following:
- Bagaimana kinerja dari model bisnis - How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in
model bisnis dievaluasi dan dilaporkan the business model are evaluated
kepada personil manajemen kunci and reported to the Bank's key
Bank; management personnel;
25
Page 324
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis (lanjutan) Business models evaluation
(continued)
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not
pada hal-hal berikut: (lanjutan) limited to the following: (continued)
- Apakah risiko yang memengaruhi - What risks affect the performance of
kinerja dari model bisnis (termasuk aset the business model (including
keuangan yang dimiliki dalam model financial assets held in the business
bisnis) dan khususnya bagaimana cara model) and specifically how the
aset keuangan tersebut dikelola; dan financial assets are managed; and
- Bagaimana penilaian kinerja pengelola - How to evaluate the performance
aset keuangan (sebagai contoh, of managers of financial assets
apakah penilaian kinerja berdasarkan (for example, whether performance
nilai wajar dari aset yang dikelola atau appraisals are based on the fair value
arus kas kontraktual yang diperoleh). of the assets being managed or the
contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja which performance appraisals based on
berdasarkan nilai wajar diukur pada nilai fair value are measured at fair value
wajar melalui laba rugi. through profit or loss.
Derivatif juga dikategorikan dalam Derivatives are also categorised under
kelompok ini, kecuali derivatif yang this classification, unless they are
ditetapkan sebagai instrumen lindung nilai designated as effective hedging
efektif. instruments.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata- obtained solely from payment of
mata dari pembayaran pokok dan principal and interest (SPPI)
bunga (SPPI)
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation,
didefinisikan sebagai nilai wajar dari aset principal is defined as the fair value of
keuangan pada saat pengakuan awal. financial assets at initial recognition.
Bunga didefinisikan sebagai imbalan untuk Interest is defined as compensation for
nilai waktu atas uang dan risiko kredit the time value of money and credit risk
terkait jumlah pokok terutang pada periode in relation to the principal amount owed
waktu tertentu dan juga risiko dan biaya over a certain period of time and also
peminjaman standar, serta marjin laba. the risk and standard Fund Borrowing
costs, as well as profit margins.
26
Page 325
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata- obtained solely from payment of
mata dari pembayaran pokok dan principal and interest (SPPI)
bunga (SPPI) (lanjutan) (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash
yang diperoleh semata dari pembayaran flows obtained solely from principal
pokok dan bunga dilakukan dengan and interest payments is made by
mempertimbangkan persyaratan considering contractual terms, including
kontraktual, termasuk apakah aset whether financial assets contain
keuangan mengandung persyaratan contractual terms that can change
kontraktual yang dapat mengubah waktu the timing or amount of contractual cash
atau jumlah arus kas kontraktual. flows. In assessing, the Bank considers:
Dalam melakukan penilaian, Bank
mempertimbangkan:
- Peristiwa kontinjensi yang akan - Contingency events that will change
mengubah waktu atau jumlah arus kas the timing or amount of contractual
kontraktual; cash flow;
- Fitur leverage; - Leverage feature;
- Persyaratan pembayaran di muka dan - Terms of advance payment and
perpanjangan kontraktual; contractual extension;
- Persyaratan mengenai klaim yang - Requirements regarding limited
terbatas atas arus kas yang berasal dari claims for cash flows from specific
aset spesifik; dan assets; and
- Fitur yang dapat mengubah nilai waktu - Features that can change the time
dari elemen uang. value of the money element.
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
- Liabilitas keuangan yang diukur pada - Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e., those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan liabilitas held for trading;
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
- Liabilitas keuangan lain yang tidak - Other financial liabilities that are not
diklasifikasikan sebagai liabilitas classified as financial liabilities at fair
keuangan yang diukur pada nilai wajar value through profit or loss are
melalui laba rugi dikategorikan dan categorised and measured at
diukur dengan biaya perolehan amortized cost.
diamortisasi.
27
Page 326
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Berikut klasifikasi instrumen keuangan Below are financial instruments
Bank berdasarkan PSAK 109: classification of the Bank based on
SFAS 109:
Instrumen keuangan/ Kategori yang didefinisikan oleh PSAK 109/
Financial instruments Category as defined by SFAS 109
Aset keuangan yang diukur pada biaya perolehan
Kas/Cash
yang diamortisasi/Financial assets at amortized cost
Giro pada Bank Indonesia/
Aset keuangan yang diukur pada biaya perolehan
Current accounts with Bank
yang diamortisasi/Financial assets at amortized cost
Indonesia
Giro pada bank lain/ Aset keuangan yang diukur pada biaya perolehan
Current accounts with other banks yang diamortisasi/Financial assets at amortized cost
Penempatan pada Bank Indonesia
dan bank lain/ Aset keuangan yang diukur pada biaya perolehan
Placements with Bank Indonesia and yang diamortisasi/Financial assets at amortized cost
other banks
Liabilitas keuangan yang diukur pada nilai wajar
Tagihan derivatif/Derivative
melalui laba rugi/Financial liabilities at fair value
receivables
through profit or loss
Aset keuangan yang diukur pada biaya perolehan
Aset keuangan/ yang diamortisasi/Financial assets at amortized cost
Financial assets
Efek-efek/Marketable securities
Aset keuangan yang diukur pada nilai wajar melalui
penghasilan komprehensif lain/Financial assets at fair
value through other comprehensive income
Tagihan akseptasi/Acceptance Aset keuangan yang diukur pada biaya perolehan
receivables yang diamortisasi/Financial assets at amortized cost
Kredit yang diberikan/ Aset keuangan yang diukur pada biaya perolehan
Loans yang diamortisasi/Financial assets at amortized cost
Pendapatan bunga yang masih Aset keuangan yang diukur pada biaya perolehan
akan diterima/Interest receivables yang diamortisasi/Financial assets at amortized cost
Aset lain-lain/ Aset keuangan yang diukur pada biaya perolehan
Other assets yang diamortisasi/Financial assets at amortized cost
28
Page 327
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Berikut klasifikasi instrumen keuangan Below are financial instruments
Bank berdasarkan PSAK 109: (lanjutan) classification of the Bank based on
SFAS 109: (continued)
Instrumen keuangan/ Kategori yang didefinisikan oleh PSAK 109/
Financial instruments Category as defined by SFAS 109
Liabilitas keuangan yang diukur pada biaya perolehan
Liabilitas segera/
yang diamortisasi/Financial liabilities at amortized
Obligation due immediately
cost
Liabilitas keuangan yang diukur pada nilai wajar
Liabilitas derivatif/
melalui laba rugi/Financial liabilities at fair value
Derivative payables
through profit or loss
Liabilitas keuangan yang diukur pada biaya perolehan
Liabilitas akseptasi/
yang diamortisasi/Financial liabilities at amortized
Acceptance payables
cost
Liabilitas keuangan yang diukur pada biaya perolehan
Simpanan dari nasabah/
yang diamortisasi/Financial liabilities at amortized
Deposits from customers
cost
Liabilitas keuangan yang diukur pada biaya perolehan
Liabilitas keuangan/ Simpanan dari bank lain/
yang diamortisasi/Financial liabilities at amortized
Financial liabilities Deposits from other banks
cost
Liabilitas keuangan yang diukur pada biaya perolehan
Bunga yang masih harus
yang diamortisasi/Financial liabilities at amortized
dibayar/Interest payables
cost
Liabilitas atas efek-efek yang dijual
Liabilitas keuangan yang diukur pada biaya perolehan
dengan janji dibeli kembali/Liabilities
yang diamortisasi/Financial liabilities at amortized
on securities sold under repurchase
cost
agreements
Liabilitas keuangan yang diukur pada biaya perolehan
Pinjaman yang diterima/Fund
yang diamortisasi/Financial liabilities at amortized
borrowing
cost
Liabilitas keuangan yang diukur pada biaya perolehan
Liabilitas lain-lain/
yang diamortisasi/Financial liabilities at amortized
Other liabilities
cost
29
Page 328
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(ii) Pengakuan awal (ii) Initial recognition
Aset dan liabilitas keuangan pada awalnya Financial assets and liabilities are initially
diukur pada nilai wajarnya. Dalam hal aset recognized at fair value. For those
atau liabilitas keuangan tidak financial assets or liabilities not classified
diklasifikasikan sebagai nilai wajar melalui as fair value through profit or loss, the fair
laba rugi, nilai wajar tersebut value is added/deducted with directly
ditambah/dikurangi biaya transaksi yang attributable transaction costs to the
dapat diatribusikan secara langsung issuance of financial assets or liabilities.
dengan perolehan atau penerbitan aset
atau liabilitas keuangan.
Bank pada pengakuan awal dapat The Bank upon initial recognition may
menetapkan aset dan keuangan liabilitas designate certain financial assets and
tertentu sebagai nilai wajar melalui laba liabilities at fair value through profit or
rugi (opsi nilai wajar). Opsi nilai wajar dapat loss (fair value option). The fair value
digunakan hanya bila memenuhi ketetapan option is only applied when the following
sebagai berikut: conditions are met:
- Penetapan sebagai opsi nilai wajar - The application of the fair value
mengurangi atau mengeliminasi option reduces or eliminates an
inkonsistensi pengukuran dan accounting mismatch that would
pengakuan (accounting mismatch) yang otherwise arise; or
dapat timbul; atau
- Aset dan liabilitas keuangan merupakan - The financial assets and liabilities are
bagian dari portofolio instrumen part of a portfolio of financial
keuangan yang risikonya dikelola dan instruments, the risks of which are
dilaporkan kepada manajemen kunci managed and reported to key
berdasarkan nilai wajar; atau management on a fair value basis; or
- Aset dan liabilitas keuangan terdiri dari - The financial assets and liabilities
kontrak utama dan derivatif melekat consist of a host contract and an
yang harus dipisahkan tetapi tidak embedded derivative that must be
dapat mengukur derivatif melekat bifurcated but are unable to measure
secara terpisah. the embedded derivative separately.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok aset Financial assets at fair value through
keuangan yang diukur pada nilai wajar other comprehensive income and
melalui penghasilan komprehensif lain dan financial assets and liabilities at fair value
aset dan liabilitas keuangan yang diukur through profit or loss are measured at fair
pada nilai wajar melalui laba rugi diukur value.
pada nilai wajarnya.
30
Page 329
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement (continued)
(lanjutan)
Aset keuangan kelompok biaya perolehan Financial assets classified as amortized
diamortisasi dan liabilitas keuangan cost and other financial liabilities are
lainnya diukur pada biaya perolehan measured at amortized cost using the
diamortisasi dengan menggunakan effective interest rate method.
metode suku bunga efektif.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
Hak kontraktual atas arus kas The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
Bank telah mentransfer haknya The Bank has transferred its
untuk menerima arus kas yang rights to receive cash flows from
berasal dari aset keuangan the financial assets or have
atau menanggung kewajiban assumed an obligation to pay the
untuk membayarkan arus kas cash flows in full without material
yang diterima tersebut secara delay to a third party under
penuh tanpa penundaan a “pass through arrangement”.
berarti kepada pihak ketiga di
bawah kesepakatan pelepasan
(pass through arrangement).
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they are extinguished i.e., when
tersebut berakhir, yaitu ketika liabilitas the liabilities stated in the contract are
yang ditetapkan dalam kontrak discharged, cancelled or has expired.
dilepaskan, dibatalkan atau
kadaluwarsa.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms
keadaan yang secara substansial or the terms of an existing liability
berbeda atau berdasarkan suatu are substantially modified, such an
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, seperti derecognition of the original liability and
pertukaran atau modifikasi yang the recognition of a new liability, and
diperlakukan sebagai penghentian the difference in the respective carrying
pengakuan liabilitas awal, dan amounts is recognised in the statement
pengakuan liabilitas baru dan of profit or loss and other comprehensive
perbedaan nilai tercatat masing- income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain.
31
Page 330
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada financial assets measured at fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain, serta aset dan income, as well as financial assets
liabilitas keuangan yang dicatat and liabilities measured at
berdasarkan biaya perolehan amortized cost are recognized in
diamortisasi diakui pada laporan laba the statement of profit or loss using
rugi dengan menggunakan metode the effective interest rate method.
suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of
adalah biaya perolehan diamortisasi a financial asset is the amortized
aset keuangan sebelum disesuaikan cost of a financial asset before
dengan cadangan penurunan nilai. adjusting for allowance for
impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat suku bunga expenses, the effective interest rate
efektif diterapkan pada jumlah tercatat is applied to the gross carrying
bruto aset (ketika aset tersebut bukan amount of an asset (when the asset
aset keuangan yang memburuk) atau is not a deteriorated financial asset)
terhadap biaya perolehan diamortisasi or to the amortized cost of a liability.
dari liabilitas.
Untuk aset keuangan yang For financial assets that
memburuk setelah pengakuan awal, deteriorated after initial recognition,
pendapatan bunga dihitung dengan interest income is calculated by
menerapkan tingkat suku bunga efektif applying an effective interest rate to
terhadap biaya perolehan diamortisasi the amortized cost of the financial
dari aset keuangan tersebut. assets. If the asset is no longer
Jika aset tersebut tidak lagi deteriorating, the calculation of
memburuk, maka perhitungan interest income will be calculated by
pendapatan bunga akan dihitung applying an effective interest rate to
dengan menerapkan tingkat suku the gross carrying amount of the
bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan awal, deteriorated at initial recognition,
pendapatan bunga dihitung dengan interest income is calculated by
menerapkan tingkat bunga efektif applying the effective interest rate to
terhadap biaya perolehan diamortisasi the amortized cost of the financial
dari aset keuangan tersebut. assets. If the asset no longer
Jika aset tersebut tidak lagi memburuk, deteriorates, the calculation of
maka perhitungan pendapatan bunga interest income will still be
akan tetap dihitung dengan calculated by applying the effective
menerapkan tingkat bunga efektif interest rate to the amortized cost of
terhadap biaya perolehan diamortisasi the financial asset.
dari aset keuangan tersebut.
32
Page 331
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from
dari perubahan nilai wajar aset changes in the fair value of financial
keuangan yang diukur pada nilai wajar asset measured at fair value
melalui penghasilan komprehensif lain through other comprehensive
selain keuntungan atau kerugian income other than foreign
selisih kurs atas instrumen utang exchange gains or losses on debt
diakui secara langsung dalam instruments are recognized directly
penghasilan komprehensif lain in other comprehensive income
(sebagai bagian dari ekuitas) hingga (as part of equity) until the financial
aset keuangan tersebut dihentikan asset is derecognized or impaired.
pengakuannya atau terdapat
penurunan nilai.
Pada saat aset keuangan dihentikan When a financial asset is
pengakuannya atau mengalami derecognized or impaired, the
penurunan nilai, keuntungan atau cumulative gains or losses
kerugian kumulatif yang sebelumnya previously recognized in equity are
diakui dalam ekuitas harus diakui pada recognized in statement of profit or
laporan laba rugi. loss.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat suku bunga expenses, the effective interest rate
efektif diterapkan pada jumlah tercatat is applied to the gross carrying
bruto aset (ketika aset tersebut bukan amount of an asset (when the asset
aset keuangan yang memburuk) atau is not a deteriorated financial asset)
terhadap biaya perolehan diamortisasi or to the amortized cost of a liability.
dari liabilitas.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Tidak terdapat reklasifikasi untuk liabilitas There is no reclassification of financial
keuangan. liabilities.
Reklasifikasi aset keuangan dari Reclassifications of financial assets
klasifikasi biaya perolehan yang from amortized cost classifications to
diamortisasi ke klasifikasi nilai wajar fair value through profit or loss are
melalui laba rugi dicatat sebesar recorded at fair value. The difference
nilai wajarnya. Selisih antara nilai tercatat between the recorded value and
dengan nilai wajar diakui sebagai fair value is recognized in profit or loss on
keuntungan atau kerugian pada laba rugi the statement of profit or loss and
dalam laporan laba rugi dan penghasilan other comprehensive income.
komprehensif lainnya.
33
Page 332
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari Reclassifications of financial assets
klasifikasi biaya perolehan yang from amortized cost classifications to
diamortisasi ke klasifikasi nilai wajar fair value classifications through
melalui penghasilan komprehensif lain other comprehensive are recorded at
dicatat sebesar nilai wajarnya. their fair values.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada wajar. classification through profit or loss is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains
direalisasi direklasifikasi ke laba rugi. or losses are reclassified to profit or loss.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at
nilai tercatat. Keuntungan atau kerugian carrying value. Unrealized gains or
yang belum direalisasi dihapus dari losses are removed from equity and
ekuitas dan disesuaikan terhadap nilai adjusted agains the fair value.
wajar.
Reklasifikasi aset keuangan dari Reclassifications on financial assets
klasifikasi nilai wajar melalui laba rugi ke from fair value classification through
klasifikasi nilai wajar melalui penghasilan profit or loss to fair value classification
komprehensif lain dicatat pada wajar. through other comprehensive income
are recorded at fair value.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui laba rugi ke fair value classification through profit or
klasifikasi biaya perolehan yang loss to amortized cost classification is
diamortisasi dicatat pada wajar. recorded at fair value.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities
saling hapus dan nilai netonya dilaporkan are offset and the net amount is reported
di laporan posisi keuangan jika dan hanya in the statement of financial position if
jika, saat ini terdapat hak yang and only if, there is currently an
berkekuatan hukum untuk saling hapus enforceable legal rights to offset the
jumlah keduanya dan terdapat intensi recognised amounts and there is an
untuk diselesaikan secara neto, atau intention to settle on a net basis, or to
untuk merealisasikan aset dan realise the assets and settle the liabilities
menyelesaikan liabilitas secara simultaneously. The legally enforceable
bersamaan. Hak saling hapus tidak right must not be contingent on the
kontinjen atas peristiwa di masa depan future events and must be enforceable
dan dapat dipaksakan secara hukum in the normal course of business and in
dalam situasi bisnis yang normal dan the event of default, insolvency or
dalam peristiwa gagal bayar atau bankruptcy of the Bank or the
peristiwa kepailitan atau kebangkrutan counterparty.
Bank atau pihak lawan.
34
Page 333
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(vii) Saling hapus (lanjutan) (vii) Offsetting (continued)
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah bersih hanya jika diperkenankan a net basis only when permitted by
oleh standar akuntansi. accounting standards.
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial assets
atau liabilitas keuangan adalah jumlah or liabilities are the amount at which the
aset atau liabilitas keuangan yang diukur financial assets or liabilities are
pada saat pengakuan awal dikurangi measured at initial recognition, minus
pembayaran pokok pinjaman, ditambah principal repayments, plus or minus the
atau dikurangi amortisasi kumulatif cummulative amortization using the
menggunakan metode suku bunga efektif effective interest rate method of any
yang dihitung dari selisih antara nilai difference between the initial amount
pengakuan awal dan nilai jatuh temponya recognized and the maturity amount,
dan dikurangi penurunan nilai. minus any reduction for impairment.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to
harga yang akan dibayar untuk transfer a liability in an orderly
mengalihkan suatu liabilitas dalam transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to
mengalihkan liabilitas terjadi: sell the asset or transfer the liability
takes place either:
- Di pasar utama untuk aset dan liabilitas - In the principal market for the asset
tersebut; atau or liability; or
- Jika tidak terdapat pasar utama, di - In the absence of a principal market,
pasar yang paling menguntungkan in the most advantageous market for
untuk aset atau liabilitas tersebut. the 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 market participants would use when
menentukan harga aset dan liabilitas pricing the asset or liability, assuming
tersebut dengan asumsi bahwa pelaku that market participants act in their
pasar bertindak dalam kepentingan economic best interest.
ekonomi terbaiknya.
Bank menggunakan teknik penilaian yang The Bank uses valuation techniques that
sesuai dalam keadaan dan dimana data are appropriate in the circumstances and
yang memadai tersedia untuk mengukur for which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximising the use
input yang dapat diobservasi yang relevan of relevant observable inputs and
dan meminimalkan penggunaan input minimising the use of unobservable
yang tidak dapat diobservasi. inputs.
35
Page 334
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair
wajar diukur atau diungkapkan dalam value which are measured or disclosed in
laporan keuangan dapat dikategorikan the financial statements are categorised
pada level hierarki nilai wajar, berdasarkan within the fair value hierarchy, described
tingkatan input terendah yang material atas based on the lowest level input that is
pengukuran nilai wajar secara material to the fair value measurement
keseluruhan, sebagai berikut: as a whole, as follows:
Tingkat 1 Level 1
Harga kuotasian (tanpa penyesuaian) di Quoted prices (unadjusted) in active
pasar aktif untuk aset atau liabilitas yang markets for identical asset and liability.
identik. Suatu pasar dianggap aktif apabila A market is regarded as active if quoted
informasi mengenai harga kuotasi dapat prices are readily and regularly available
dengan mudah dan secara berkala from an exchange dealer or broker,
tersedia dari suatu bursa pedagang efek industry group pricing service, or
atau broker, kelompok penilai harga pasar regulatory agency, in which those prices
industri tertentu, atau regulator dimana represent actual and regularly occurring
harga-harga tersebut mencerminkan market transaction on an arm’s length
transaksi pasar yang aktual dan reguler basis. The quoted market price used for
pada tingkat yang wajar. Harga pasar yang financial assets held by the Bank is the
dikutip untuk aset keuangan yang dimiliki current mid price.
Bank adalah harga tengah sekarang.
Tingkat 2 Level 2
Input selain harga yang dikutip dari pasar Inputs other than quoted prices included
yang disertakan pada Tingkat 1 yang dapat within Level 1 that are observable for
diobservasi untuk aset dan liabilitas, baik the asset or liability, either directly
secara langsung (yaitu sebagai sebuah (i.e., as prices) or indirectly (i.e., derived
harga) atau secara tidak langsung from prices).
(yaitu sebagai turunan dari harga).
Tingkat 3 Level 3
Input untuk aset atau liabilitas yang tidak Inputs for the assets or liabilities that are
didasarkan pada data pasar yang dapat not based on observable market data
diobservasi (yaitu informasi yang tidak (i.e., unobservable inputs).
dapat diobservasi).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognised in the financial statements
menentukan apakah terjadi transfer antara on a recurring basis, the Bank
level di dalam hierarki dengan cara determines whether transfers have
mengevaluasi kategori (berdasarkan input occurred between levels in the
level terendah yang material dalam hierarchy by re-assessing categorization
pengukuran nilai wajar) setiap akhir (based on the lowest level input
periode pelaporan. that is material to the fair value
measurement as a whole) at the end of
each reporting period.
36
Page 335
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities
(continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Untuk tujuan pengungkapan nilai wajar, For the purpose of fair value disclosures,
Bank telah menentukan kelas aset dan the Bank has determined classes of
liabilitas berdasarkan sifat, karakteristik assets and liabilities on the basis of
risiko aset dan liabilitas, dan level hierarki the nature, characteristics and risks of
nilai wajar (Catatan 33). the asset or liability, and the level of the
fair value hierarchy (Note 33).
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan financial assets
Pada setiap tanggal pelaporan, Bank At reporting date, the Bank calculates
menghitung kerugian kredit ekspektasian expected credit loss based on estimated
berdasarkan estimasi 12 bulan. Jika terjadi 12 months. If there is a significant increase
kenaikan risiko kredit yang signifikan sejak in credit risk since initial recognition,
pengakuan awal maka estimasi kerugian kredit the estimated expected credit loss will be
ekspektasian akan dihitung sepanjang umur calculated throughout the life of the contract.
kontrak.
Kerugian kredit ekspektasian merupakan Expected credit losses are estimated
estimasi probabilitas tertimbang dari kerugian weighted probabilities of credit losses
kredit (yaitu nilai kini dari seluruh kekurangan (is the present value of all cash shortages)
kas) selama perkiraan umur instrumen over the estimated life of the financial
keuangan. Kekurangan kas adalah selisih instrument. Cash shortages are the
antara arus kas yang terutang kepada Bank difference between the cash flows owed to
sesuai dengan kontrak dan arus kas yang the Bank in accordance with the contract and
diperkirakan akan diterima oleh Bank. the cash flows that are expected to be
received by the Bank.
Bank menetapkan definisi peningkatan risiko The Bank has determined the definition of
kredit instrumen keuangan secara material a material increase in credit risk of financial
sejak pengakuan awal sebagai berikut: instruments since initial recognition as
follows:
sesuai dengan praduga (rebuttable in accordance with presumption
presumption) PSAK 109, yaitu ketika (rebuttable presumption) SFAS 109, i.e.
pembayaran kontraktual tertunggak lebih when contractual payments are
dari 30 hari; atau overdue for more than 30 days; or
ketika terjadi restrukturisasi aset when there is a restructuring of financial
keuangan yang disebabkan oleh assets caused by increased credit risk.
peningkatan risiko kredit.
Bank menerapkan definisi gagal bayar The Bank applies a definition of default
(stage 3) yang konsisten dengan definisi yang (stage 3) that is consistent with the definition
digunakan untuk tujuan manajemen risiko used for internal credit risk management for
kredit internal untuk instrumen keuangan yang relevant financial instruments, namely:
relevan, yaitu:
ketika instrumen keuangan telah when financial instruments are in 90
menunggak 90 hari; atau days in arrears; or
telah berada pada kolektibilitas BI 3, 4, is in BI collectibility 3, 4, or 5.
atau 5.
37
Page 336
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengelompokkan aset keuangan dibeli The bank classifies a debt financial asset as
dari aset keuangan memburuk apabila: purchased or originated credit-impaired
financial asset if:
hilangnya pasar aktif dari aset keuangan; there is a loss of an active market from
dan financial assets; and
pembelian dengan diskon sangat besar; purchases with very large discounts;
pihak peminjam dinyatakan pailit; the borrower is declared bankrupt;
terdapat perubahan dari bentuk there is a change in the form of provision
penyediaan dana; atau of funds; or
debitur telah berada pada stage 3 dan the debtor is at stage 3 and meets one
memenuhi salah satu kondisi berikut: of the following conditions:
- telah dilakukan restrukturisasi secara - repeated restructuring and
berulang-ulang dan terjadi significant breach of contract; or
pelanggaran kontrak secara - for the restructuring that occurs,
signifikan; atau there is a negative difference of
- atas restrukturisasi yang terjadi, more than 20% of the present value
terdapat selisih negatif lebih dari 20% of future cash flows (discounted
atas nilai kini arus kas masa depan using the original effective interest
(yang didiskontokan menggunakan rate) between the initial terms and
suku bunga efektif awal) antara the terms of the restructuring.
persyaratan awal dan persyaratan
restrukturisasi.
Bank melakukan penurunan nilai secara The bank is impaired individually or
individu atau kolektif dengan collectively by considering all reasonable and
mempertimbangkan semua informasi yang supported information, including forward
wajar dan terdukung, termasuk informasi looking information.
yang bersifat perkiraan masa depan
(forward-looking).
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment
nilai atas aset keuangan yang dinilai secara losses on financial assets assessed
kolektif berdasarkan karakteristik risiko kredit collectively grouped based on similar credit
yang sama dengan mempertimbangkan risk characteristics and taking into account
segmentasi kredit berdasarkan permodelan the loan segmentation based on future loss
kerugian masa depan. model.
Bank menggunakan metode statistik, credit The Bank uses statistical method, credit
rating dan perkiraan makroekonomi untuk rating and macroeconomy forecast to assess
menilai cadangan kerugian penurunan nilai allowance for impairment losses on loans.
atas kredit yang diberikan.
38
Page 337
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia
and other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortised cost
diamortisasi menggunakan metode suku bunga using the effective interest rate method less
efektif dikurangi cadangan kerugian penurunan allowance for impairment losses.
nilai.
g. Penempatan pada Bank Indonesia dan bank g. Placements with Bank Indonesia and
lain other banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain berupa deposito berjangka dan interbank banks are in the form of time deposits and
call money. interbank call money.
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and other
bank lain dinyatakan sebesar biaya perolehan banks are stated at amortised cost using
diamortisasi menggunakan metode suku the effective interest rate method less
bunga efektif dikurangi cadangan kerugian allowance for impairment losses.
penurunan nilai.
h. Efek-efek h. Marketable securities
Efek-efek terdiri dari surat berharga yang Marketable securities consist of securities
diperdagangkan dalam pasar modal dan traded in the capital market and money
pasar uang seperti obligasi pemerintah, dan market such as government bonds, and
obligasi yang diperdagangkan di bursa efek. bonds which are traded in the stock
exchange.
Obligasi pemerintah adalah obligasi yang Government bonds are bonds issued
diterbitkan oleh Pemerintah Indonesia termasuk by the Indonesian Government including
obligasi rekapitalisasi yang merupakan obligasi recapitalisation bonds that are issued
yang diterbitkan oleh Pemerintah dalam rangka by the Government for general bank
rekapitalisasi bank umum. recapitalisation.
Klasifikasi efek-efek diungkapkan di catatan 2d. The classification of marketable securities
are disclosed in note 2d.
i. Tagihan derivatif dan liabilitas derivatif i. Derivative receivables and derivative
payables
Tagihan dan liabilitas derivatif untuk tujuan Derivative receivables and payables held for
diperdagangkan pada saat pengukuran awal trading are initially recognized and
dan setelah pengakuan awal diakui dan diukur subsequently measured at fair value in the
pada nilai wajar di laporan posisi keuangan, statement of financial position, with
dengan biaya transaksi yang terjadi diakui transaction costs recognized directly in profit
langsung pada laba rugi. or loss.
Perubahan nilai wajar pada tagihan dan Changes in fair value of derivative
liabilitas derivatif untuk tujuan diperdagangkan receivables and payables held for trading are
diakui sebagai pendapatan bersih instrumen recognized as net trading income in profit or
yang diperdagangkan dalam laba rugi. loss. Gain or losses which are realized are
Keuntungan atau kerugian yang direalisasi recognized in profit or loss.
diakui pada laba rugi.
39
Page 338
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
j. Tagihan dan liabilitas akseptasi j. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as
keuangan dalam kelompok biaya perolehan financial assets at amortised cost.
diamortisasi. Lihat Catatan 2d untuk kebijakan Refer to Note 2d for the accounting policy
akuntansi atas aset keuangan dalam kelompok of financial assets for financial assets at
biaya perolehan diamortisasi. amortised cost.
Liabilitas akseptasi diklasifikasikan sebagai Acceptance payables are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortised cost. Refer to
perolehan diamortisasi. Lihat Catatan 2d untuk Note 2d for the accounting policy for financial
kebijakan akuntansi atas liabilitas keuangan liabilities at amortised cost
yang diukur dengan biaya perolehan
diamortisasi.
k. Tagihan/Liabilitas atas efek-efek yang k. Receivables/Liabilities on securities
dibeli/dijual dengan janji dijual/dibeli purchased/sold under agreements to
kembali resale/repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resale are presented as an asset in the
posisi keuangan sebesar harga beli ditambah statement of financial position at the
dengan pendapatan bunga yang sudah purchase price added with interest income
diakui tapi belum diterima, dikurangi dengan recognised but not yet received, less
cadangan kerugian penurunan nilai, allowance for impairment losses, where
jika diperlukan. appropriate.
Pada pengukuran awal, efek-efek yang dibeli Securities purchased under agreements to
dengan janji dijual kembali disajikan sebesar resale are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi directly attributable transaction costs.
yang dapat diatribusikan secara langsung.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to
diklasifikasikan sebagai biaya perolehan resale are classified as amortized cost. Refer
diamortisasi. Lihat Catatan 2d untuk kebijakan to Note 2d for the accounting policy of loans.
akuntansi tersebut.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under repurchase
kembali disajikan sebagai liabilitas dalam agreements are presented as liabilities in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the
pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar di muka yang belum diamortisasi. interest. The difference between the selling
Selisih antara harga jual dan harga beli kembali price and the repurchase price is treated
diperlakukan sebagai bunga dibayar di muka as prepaid interest and recognized as
dan diakui sebagai beban bunga selama jangka interest expense over the period starting from
waktu sejak efek-efek tersebut dijual when those securities are sold until they are
hingga dibeli kembali menggunakan metode repurchased using effective interest rate
suku bunga efektif. method.
l. Kredit yang diberikan l. Loans
Kredit yang diberikan merupakan penyediaan Loans represent the lending of money or
uang atau tagihan yang dapat disamakan equivalent receivables under contracts with
dengan itu, berdasarkan kesepakatan dengan borrowers, where the borrowers are required
pihak penerima kredit dan mewajibkan pihak to repay their debts with interest after
penerima kredit untuk melunasi setelah jangka a specified period of time.
waktu tertentu dengan imbalan bunga.
40
Page 339
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
l. Kredit yang diberikan (lanjutan) l. Loans (continued)
Kredit yang diberikan (termasuk kredit yang Loans (including loans under syndication)
diberikan dalam pinjaman sindikasi) pada are initially measured at fair value plus
awalnya diukur pada nilai wajar ditambah transaction costs that are directly attributable
dengan biaya transaksi yang dapat to obtaining the financial asset. After initial
diatribusikan secara langsung untuk recognition, loans are measured at amortised
memperoleh aset keuangan tersebut. cost using the effective interest rate method,
Setelah pengakuan awal, kredit yang diberikan net of allowance for impairment losses.
diukur pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized costs.
diukur pada biaya perolehan amortisasi.
Kredit yang diberikan dalam pinjaman sindikasi Loans under syndication or channelling are
ataupun penerusan kredit dinyatakan sebesar stated at the principal amount according to
pokok kredit sesuai dengan porsi risiko yang the risk portion assumed by the Bank.
ditanggung oleh Bank.
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi adanya Loan restructuring may involve modified
penjadwalan ulang pembayaran pokok kredit through loans principal and interest
dan bunga, perpanjangan jangka waktu rescheduling, extending the payment
pembayaran dan ketentuan kredit yang baru. arrangements and new loan conditions.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit hanya diakui bila nilai tunai penerimaan recognised only if the cash value of
kas masa depan yang telah ditentukan dalam total future cash receipts specified in the new
persyaratan kredit yang baru, termasuk terms of the loans, including both receipts
penerimaan yang diperuntukkan sebagai bunga designated as interest and those designated
maupun pokok lebih kecil dari nilai kredit yang as loan principal are less than the recorded
diberikan yang tercatat sebelum restrukturisasi. amounts of loans before restructuring.
Saat persyaratan kredit telah dinegosiasi ulang Once the terms of the loans have been
atau dimodifikasi (kredit restrukturisasi), renegotiated or modified (restructured loans).
penurunan nilai yang ada diukur dengan any impairment is measured using the
menggunakan suku bunga efektif awal yang original effective interest rate as calculated
digunakan sebelum persyaratan diubah dan before the modification of terms and the
kredit tidak lagi diperhitungkan sebagai loan is no longer considered past
menunggak. Manajemen secara berkelanjutan due. Management continuously reviews
meninjau kredit yang dinegosiasi ulang untuk renegotiated loans to ensure that all criteria
meyakinkan terpenuhinya seluruh kriteria dan are met and the future payments are likely to
pembayaran di masa depan. Kredit yang terus occur. The loans which continue to be subject
menjadi subjek penilaian penurunan nilai to an individual or collective impairment
individual atau kolektif, dihitung dengan assessment are calculated using the loan
menggunakan suku bunga efektif awal. original effective interest rate.
Kredit yang direstrukturisasi dinyatakan Restructured loans are presented at the
sebesar nilai yang lebih rendah antara nilai lower of the carrying value of the loan at the
tercatat kredit yang diberikan pada tanggal time of restructuring or the net present value
restrukturisasi atau nilai tunai penerimaan kas of the total future cash receipts after
masa depan setelah restrukturisasi. restructuring.
41
Page 340
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
l. Kredit yang diberikan (lanjutan) l. Loans (continued)
Kredit yang diberikan atau aset keuangan lain Loans and receivables or other financial
dihapusbukukan ketika tidak terdapat assets are written off when there is no
prospek yang realistis mengenai pengembalian realistic prospect of collection in the near
kredit dalam waktu dekat atau hubungan future or the normal relationship between the
normal antara Bank dan debitur telah berakhir. Bank and the borrowers have ceased to exist.
Kredit yang tidak dapat dilunasi When a loan is deemed uncollectible, it is
dihapusbukukan dengan mendebit written off against the related allowance for
cadangan kerugian penurunan nilai. impairment losses. Subsequent recoveries of
Penerimaan kemudian atas kredit yang telah loans previously written off, if written off in the
dihapusbukukan sebelumnya, jika current year are credited to the allowance for
dihapusbukukan pada tahun berjalan impairment losses account in the statements
dikreditkan ke dalam akun cadangan kerugian of financial position, if written off in the prior
penurunan nilai atas kredit yang diberikan di years are recognised in the statement of
laporan posisi keuangan, sedangkan jika profit or loss and other comprehensive
dihapusbukukan di tahun sebelumnya, income as other operational income,
dikreditkan sebagai pendapatan operasional if recovered after the statements of financial
lainnya dalam laporan laba rugi dan position date.
penghasilan komprehensif lain.
m. Aset tetap m. Fixed assets
Bank menggunakan model revaluasi untuk aset The Bank uses the revaluation model for
tetap dimana aset tetap dinyatakan sebesar fixed asset where fixed assets are measured
nilai wajar dikurangi akumulasi penyusutan dan at fair value less accumulated depreciation
rugi penurunan nilai yang terjadi setelah tanggal and impairment losses recognised after the
revaluasi. Revaluasi akan dilakukan dengan date of the revaluation. Revaluation is carried
keteraturan yang cukup regular untuk out fairly regularly to ensure that the carrying
memastikan bahwa jumlah tercatat tidak amount does not differ materially from the
berbeda secara material dari jumlah yang amount determined using the fair value at the
ditentukan dengan menggunakan nilai wajar end of the reporting period. If the changes in
pada akhir periode pelaporan. Jika perubahan fair value are immaterial, the asset will be
nilai wajar tidak berbeda secara material, aset revaluated between 3 (three) or 5 (five) years.
tersebut akan direvaluasi paling kurang setiap
3 (tiga) atau 5 (lima) tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increases in the carrying amount arising on
revaluasi tanah dan bangunan dikreditkan pada revaluation of land and buildings are credited
“surplus revaluasi aset” sebagai bagian to “asset revaluation surplus” as part of other
dari penghasilan komprehensif lainnya. comprehensive income. Decreases that
Penurunan yang menghapus nilai kenaikan offset previous increases of the same asset
yang sebelumnya atas aset yang sama are debited against “asset revaluation
dibebankan terhadap “surplus revaluasi aset” surplus” as part of other comprehensive
sebagai bagian dari laba komprehensif; income; while all other decreases are
penurunan lainnya dibebankan pada charged to the profit or loss.
laporan laba rugi.
42
Page 341
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
m. Aset tetap (lanjutan) m. Fixed assets (continued)
Akumulasi penyusutan pada tanggal Accumulated depreciation as at the
revaluasian dieliminasi terhadap jumlah revaluation date is eliminated against
tercatat bruto dari aset dan jumlah tercatat neto the gross carrying amount of the asset and
setelah eliminasi disajikan kembali sebesar the net asset amount is restated to the
jumlah revaluasian dari aset tersebut. revalued amount of the asset. Upon disposal,
Pada saat penghentian aset, surplus revaluasi any revaluation surplus relating to the
untuk aset tetap yang dijual dipindahkan ke particular asset being sold is transferred to
saldo laba. retained earnings.
Penyusutan aset tetap dihitung dengan Depreciation of fixed assets is computed
menggunakan metode garis lurus using the straight-line method based on
(straight-line method) berdasarkan taksiran the estimated useful lives of the assets as
masa manfaat aset tetap sebagai berikut: follows:
Tahun/ Tarif penyusutan/
Years Depreciation rate
Bangunan dan prasarana 10 - 20 5% - 10% Buildings and leasehold improvements
Inventaris kantor Office equipment
dan kendaraan 3-5 20% - 33,3% and vehicles
Pada setiap akhir tahun buku, manajemen The residual values, useful lives and methods
melakukan pengkajian ulang atas nilai residu, of depreciation of fixed assets are reviewed
masa manfaat dan metode penyusutan yang by the management and adjusted
disesuaikan secara prospektif. prospectively, if appropriate, at the end of
each year.
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognised upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan are expected from its use or disposal.
yang diharapkan dari penggunaan atau Any gain or loss arising on derecognition of
pelepasannya. Laba atau rugi yang timbul dari the asset (calculated as the difference
penghentian pengakuan aset (dihitung sebagai between the net disposal proceeds and
perbedaan antara jumlah neto hasil pelepasan the carrying amount of the asset) is included
dan jumlah tercatat dari aset) diperhitungkan in the statement of profit or loss and other
dalam laporan laba rugi dan penghasilan comprehensive income in the period such
komprehensif lain pada periode aset tersebut asset is derecognised.
dihentikan pengakuannya.
Bila nilai tercatat suatu aset melebihi taksiran When the carrying amount of an asset
jumlah yang dapat diperoleh kembali, exceeds its estimated recoverable amount,
maka nilai tersebut diturunkan ke jumlah yang the asset is written down to its estimated
dapat diperoleh kembali tersebut, yang recoverable amount, which is determined as
ditentukan sebagai nilai tertinggi antara harga the higher of the fair value less cost to sell or
jual neto dan nilai pakai. value in use.
Aset dalam penyelesaian merupakan Construction in progress represents the
akumulasi biaya bahan dan biaya lainnya accumulated costs of materials and other
sampai dengan tanggal dimana aset tersebut relevant costs up to the date when the asset
telah selesai dan siap untuk digunakan. is complete and ready for use. These costs
Biaya-biaya tersebut direklasifikasi ke aset are reclassified to the respective fixed assets
tetap yang bersangkutan ketika aset tersebut accounts when the asset has been made
telah siap dipakai. ready for use.
43
Page 342
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
n. Aset tidak berwujud n. Intangible assets
Aset tidak berwujud terdiri dari goodwill dan Intangible assets consist of goodwill and
Core Deposits Intangible. Core Deposits Intangible.
Aset tidak berwujud diakui jika, dan hanya jika, Intangible assets are recognised if, and only
biaya perolehan aset tersebut dapat diukur if its cost can be measured reliably and it is
secara andal dan kemungkinan besar Bank probable that expected future benefits that
akan memperoleh manfaat ekonomis masa are attributable to it will flow to the Bank.
depan dari aset tersebut.
Goodwill Goodwill
Goodwill yang timbul dari kombinasi bisnis Goodwill arising in a business combination is
diakui sebagai aset pada tanggal recognised as an asset at the date that
diperolehnya pengendalian (tanggal akuisisi). control is acquired (the acquisition date).
Goodwill diukur sebagai selisih dari imbalan Goodwill is measured as the excess of
yang dialihkan, jumlah setiap kepentingan non the sum of the consideration transferred,
pengendali pada pihak yang diakuisisi dan nilai the amount of any non-controlling interest
wajar dari kepentingan ekuitas yang in the acquiree and the fair value of
sebelumnya dimiliki pihak pengakuisisi pada the acquirer’s previously held equity interest
pihak yang diakuisisi (jika ada) atas jumlah (if any) in the acquiree over net of the
selisih bersih dari aset teridentifikasi yang acquisition-date amounts of the identifiable
diperoleh dan liabilitas yang diambil alih pada assets acquired and the liabilities assumed.
tanggal akuisisi.
Untuk tujuan uji penurunan nilai, goodwill For the purpose of impairment testing,
dialokasikan pada setiap unit penghasil kas dari goodwill is allocated to each of the Bank’s
Bank yang diharapkan memberikan manfaat cash-generating units expected to benefit
dari sinergi kombinasi bisnis tersebut. from the synergies of the combination.
Unit penghasil kas yang telah memperoleh A cash-generating unit to which goodwill has
alokasi goodwill diuji penurunan nilainya secara been allocated is tested for impairment
tahunan dan ketika terdapat indikasi bahwa annually or more frequently when there is an
unit tersebut mengalami penurunan nilai. indication that the unit may be impaired.
Jika jumlah terpulihkan dari unit penghasil kas If the recoverable amount of the
kurang dari jumlah tercatatnya, rugi penurunan cash-generating unit is less than its carrying
nilai dialokasikan pertama untuk mengurangi amount, the impairment loss is allocated first
jumlah tercatat aset atas setiap goodwill yang to reduce the carrying amount of any goodwill
dialokasikan pada unit, dan selanjutnya ke aset allocated to the unit, and then to the other
lainnya dari unit dibagi prorata atas dasar assets of the unit pro-rate on the basis of
jumlah tercatat setiap aset dalam unit tersebut. the carrying amount of each asset in the unit.
Setiap kerugian penurunan nilai goodwill diakui Any impairment loss for goodwill is
secara langsung dalam laba/rugi pada laporan recognised directly in profit or loss in the
laba rugi komprehensif. Rugi penurunan nilai statement of comprehensive income.
yang diakui atas goodwill tidak dapat dipulihkan An impairment loss recognised for goodwill is
pada periode berikutnya. not reversed in subsequent period.
44
Page 343
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
n. Aset tidak berwujud (lanjutan) n. Intangible assets (continued)
Core Deposits Intangible Core Deposits Intangible
Core Deposits Intangible (CDI) adalah aset Core Deposits Intangible (CDI) is an
tidak berwujud yang timbul dari akuisisi suatu intangible asset that arise from acquisition of
bank. Aset ini merupakan nilai sekarang dari a bank. This asset is the present value of
pendapatan yang akan diterima dari dana pihak future income from third party fund,
ketiga, yang diakui sebagai aset pada tanggal recognised as an asset at the date that
diperolehnya pengendalian (tanggal akuisisi). control is acquired (the acquisition date).
CDI diamortisasi dengan menggunakan CDI is amortised by using straight-line
metode garis lurus selama estimasi umur method over its estimated useful life of
manfaatnya, yaitu 10 (sepuluh) tahun. 10 (ten) years.
o. Penurunan nilai aset non keuangan o. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank assesses
melakukan penilaian apakah terdapat indikasi whether there is any indication that its
bahwa aset non keuangan mungkin mengalami non-financial assets may be impaired in
penurunan nilai sesuai dengan PSAK 236 accordance with SFAS 236 “Impairment of
tentang “Penurunan Nilai Aset”. Jika indikasi Assets”. If any such indication exists, then
tersebut ada, maka nilai yang dapat dipulihkan asset’s recoverable amount will be
dari aset tersebut akan diestimasi. estimated.
Nilai yang dapat dipulihkan adalah sebesar Recoverable amount is the higher of an
jumlah yang lebih tinggi dari nilai wajar aset asset’s (or cash-generating unit’s) fair value
(atau unit penghasil kas) dikurangi besarnya less cost to sell and its value in use and is
biaya untuk menjual dibandingkan dengan nilai determined for an individual asset, unless the
pakai yang ditentukan untuk aset individu, asset does not generate cash inflows that are
kecuali aset tersebut menghasilkan arus kas largely independent of those from other
masuk yang tidak tergantung lagi dari aset yang assets or groups of assets, in which case
lain atau kumpulan aset, yang dalam hal jumlah the recoverable amount is assessed as part
terpulihkan dinilai sebagai bagian dari unit of the cash generating unit to which it
penghasil kas. Apabila nilai tercatat suatu aset belongs. If the carrying amount of an asset
(atau unit penghasil kas) melebihi jumlah (or cash-generating unit) exceeds its
terpulihkan, maka aset (atau unit penghasil kas) recoverable amount, the asset (or cash-
tersebut dianggap mengalami penurunan nilai generating unit) is considered impaired and
dan diturunkan menjadi sebesar nilai yang is written down to its recoverable amount.
dapat dipulihkan.
Dalam menilai nilai pakai suatu aset, estimasi In assessing value in use, the estimated
terhadap arus kas dipulihkan di masa depan future cash flows are discounted to their
akan didiskontokan menjadi nilai kini dengan present value using a pre-tax discount rate
menggunakan tingkat suku bunga diskonto that reflects current market assessments of
sebelum pajak yang mencerminkan penilaian the time value of money and the risks specific
pasar terhadap nilai waktu dari kas dan risiko to the asset (or cash-generating unit).
spesifik aset (atau unit penghasil kas) tersebut.
Kerugian penurunan nilai atas aset yang An impairment loss on a non-revalued asset
tidak direvaluasi diakui pada laba/rugi. is recognised in profit or loss. However, an
Namun, kerugian penurunan nilai atas aset impairment loss on a revalued asset is
yang direvaluasi diakui pada penghasilan recognised in other comprehensive income
komprehensif lainnya sebatas penurunan nilai to the extent that the impairment loss does
tersebut tidak melebihi jumlah surplus revaluasi not exceed the amount in the revaluation
untuk aset yang sama. Kerugian penurunan surplus for that same asset. Such an
nilai untuk aset yang direvaluasi mengurangi impairment loss on a revalued asset reduces
surplus revaluasi untuk aset tersebut. the revaluation surplus for that asset.
45
Page 344
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
o. Penurunan nilai aset non keuangan o. Impairment of non-financial assets
(lanjutan) (continued)
Bank melakukan penelaahan pada setiap The Bank assesses at each reporting date as
tanggal pelaporan apakah terdapat indikasi to whether there is any indication that
bahwa pengakuan kerugian penurunan nilai previously recognised impairment losses
sebelumnya mungkin tidak lagi ada atau telah may no longer exist or may have decreased.
menurun. Bila terdapat indikasi tersebut, If such indication exists, the recoverable
maka jumlah terpulihkan akan diestimasi. amount is estimated.
Kerugian penurunan nilai, kecuali untuk A previously recognised impairment loss,
goodwill yang sebelumnya telah diakui akan except for goodwill is reversed only if there
dibalik hanya jika telah terjadi perubahan dalam has been a change in the estimates used to
estimasi yang digunakan untuk menentukan determine the asset’s recoverable amount
jumlah terpulihkan aset sejak kerugian since the last impairment loss was
penurunan nilai terakhir diakui. Jika demikian, recognised. If that is the case, the carrying
nilai tercatat aset akan ditingkatkan sejumlah amount of the asset is increased to its
nilai terpulihkan. recoverable amount.
Peningkatan nilai tercatat aset selain goodwill The increased carrying amount of an asset
yang disebabkan oleh pembalikan kerugian other than goodwill attributable to a reversal
penurunan nilai tidak dapat melebihi nilai of an impairment loss shall not exceed the
tercatat yang telah ditetapkan (setelah dikurangi carrying amount that would have been
amortisasi atau penyusutan) jika diasumsikan determined (net of amortisation or
tidak terdapat penurunan nilai pada tahun depreciation) had no impairment loss been
sebelumnya. Pembalikan tersebut diakui di recognised for the asset in prior years.
dalam laporan laba rugi dan penghasilan Such reversal is recognised in the statement
komprehensif lain kecuali jika aset tersebut of profit or loss and other comprehensive
dicatat sebesar nilai yang dipulihkan, income unless the asset is carried at
dimana pembalikannya akan diakui sebagai a revalued amount, in which case the
peningkatan revaluasi. Setelah pembalikan reversal is treated as a revaluation increase.
tersebut dicatat, beban penyusutan akan After such reversal, the depreciation expense
disesuaikan ke depan untuk mengalokasikan is adjusted in the future years to allocate
nilai tercatat aset yang telah direvaluasi the asset’s revised carrying amount less
setelah dikurangi nilai sisa yang diperhitungkan any residual value on a systematic basis over
secara sistematis sepanjang masa manfaat its remaining life.
aset tersebut.
p. Biaya dibayar di muka p. Prepaid expenses
Biaya dibayar di muka diamortisasi selama Prepaid expenses are amortised over
masa manfaat dengan menggunakan the expected period of benefits using the
metode garis lurus (straight-line method). straight-line method. Included in prepaid
Termasuk dalam biaya dibayar di muka antara expenses are rent, information technology
lain sewa, pemeliharaan informasi teknologi dan maintenance and insurance.
asuransi.
q. Agunan yang diambil alih q. Foreclosed assets
Agunan yang diambil alih merupakan Foreclosed assets represent loan collateral
jaminan kredit yang diberikan yang telah diambil acquired in settlement of loans.
alih sebagai bagian dari penyelesaian kredit
yang diberikan.
46
Page 345
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
q. Agunan yang diambil alih (lanjutan) q. Foreclosed assets (continued)
Pada saat pengakuan awal, agunan yang Foreclosed assets acquired in conjunction
diambil alih sehubungan dengan penyelesaian with settlement of loans are initially recorded
kredit dicatat sebesar nilai wajar setelah at their fair value less cost to sell but not
dikurangi biaya untuk menjualnya tetapi tidak exceeding the carrying value of the loans.
melebihi nilai tercatat kredit yang diberikan. The Bank does not recognise any gains
Bank tidak mengakui keuntungan pada saat relating to the acquisition of foreclosed
pengambilalihan agunan. Selisih lebih antara assets. The excess between uncollectible
saldo kredit yang tidak dapat ditagih dengan loans balance and net realisable value of
nilai bersih agunan yang diambil alih yang dapat foreclosed assets is charged to allowance for
direalisasikan dibebankan pada penyisihan losses.
penghapusan.
Setelah pengakuan awal, agunan yang diambil Subsequent to initial recognition, foreclosed
alih dicatat pada nilai yang lebih rendah antara assets are stated at the lower of carrying
nilai tercatat dan nilai wajar setelah dikurangi amount and fair value less cost to sell.
biaya untuk menjual. Selisih antara nilai agunan The difference between the value of the
yang diambil alih dengan sisa pokok pinjaman foreclosed assets and the outstanding loan
yang diberikan, jika ada, dibebankan ke laporan principal, if any, is charged to the current year
laba rugi tahun berjalan. Selisih antara nilai statement of profit or loss. Any difference
agunan yang diambil alih dan hasil between the value of the foreclosed assets
penjualannya diakui sebagai keuntungan atau and the proceeds from its sale is recognised
kerugian pada saat penjualan agunan yang as a gain or loss on sale of the foreclosed
bersangkutan. assets.
Beban-beban sehubungan dengan perolehan Expenses in relation with the acquisition and
dan pemeliharaan agunan yang diambil alih maintenance of foreclosed assets are
dibebankan pada laba/rugi tahun berjalan pada charged in the current year profit or loss as
saat terjadinya. incurred.
r. Liabilitas segera r. Obligation due immediately
Liabilitas segera dicatat pada saat timbulnya This account is recorded at the time the
kewajiban atau diterima perintah dari pemberi obligations occur or upon receipt of transfer
amanat, baik dari masyarakat maupun dari orders from customers or other banks.
bank lain. Termasuk dalam liabilitas segera Included in this account is related to clearing
adalah liabilitas sehubungan dengan transaksi transactions and transfers.
kliring dan transfer.
Liabilitas segera dicatat berdasarkan biaya Obligation due immediately is stated at
perolehan diamortisasi dan diklasifikasikan amortised cost and classified as other
sebagai liabilitas keuangan lainnya. financial liabilities.
s. Simpanan dari nasabah s. Deposits from customers
Giro merupakan simpanan nasabah yang dapat Current accounts represent customer funds
digunakan sebagai alat pembayaran dan which can be used as payment instruments,
penarikannya dapat dilakukan setiap saat and can be withdrawn at any time through
melalui cek atau pemindahbukuan dengan cheque, or transferred through current
bilyet giro dan sarana perintah pembayaran account drafts and other transfer instruction
lainnya. Giro dinyatakan sebesar nilai titipan media. Current accounts are stated at the
pemegang giro di Bank. amounts entrusted to the Bank by the
depositors.
47
Page 346
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
s. Simpanan dari nasabah (lanjutan) s. Deposits from customers (continued)
Tabungan merupakan simpanan nasabah yang Savings accounts represent customer funds
penarikannya hanya dapat dilakukan nasabah which can be withdrawn by the depositors
sesuai dengan persyaratan tertentu yang only under certain conditions. Savings
disepakati. Tabungan dinyatakan sebesar nilai accounts are stated at the agreed amounts
liabilitas pada pemilik tabungan. due to the depositors.
Deposito berjangka merupakan simpanan Time deposits represent customers’ funds
nasabah yang penarikannya hanya dapat which can be withdrawn by the depositors
dilakukan nasabah pada waktu tertentu sesuai only on specific maturity dates based on
dengan perjanjian antara pemegang deposito the agreements between the depositors and
berjangka dengan Bank. Deposito berjangka the Bank. Time deposits are stated at
dinyatakan sebesar nilai nominal yang the nominal amounts stated in the certificate
tercantum dalam sertifikat yang diterbitkan oleh issued by the Bank in accordance with
Bank sesuai dengan perjanjian antara the agreements between the depositors and
pemegang deposito berjangka dengan Bank. the Bank.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as
liabilitas keuangan lainnya dan diukur pada other financial liabilities and measured at
biaya perolehan diamortisasi menggunakan amortised cost using the effective interest
suku bunga efektif. rate method.
t. Simpanan dari bank lain t. Deposits from other banks
Simpanan dari bank lain merupakan kewajiban Deposits from other banks represent
kepada bank lain dalam bentuk tabungan, giro, liabilities to other banks in the form of savings
deposito berjangka, dan inter-bank call money. accounts, current accounts, time deposits,
and inter-bank call money.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan lain dan diukur pada other financial liabilities and measured at
biaya perolehan diamortisasi menggunakan amortised cost using the effective interest
suku bunga efektif. Biaya tambahan yang dapat rate method. Incremental costs that can be
diatribusikan secara langsung dengan attributed directly to the acquisition of
perolehan simpanan dari bank lain dikurangkan deposits from other banks are deducted from
dari jumlah simpanan yang diterima. the total deposits received.
u. Pinjaman yang diterima u. Fund Borrowing
Pinjaman yang diterima diakui sebesar nilai Fund borrowing are initially recognized at fair
wajar pada awalnya dan selanjutnya diukur value and subsequently measured at
sebesar biaya perolehan diamortisasi dengan amortised cost using the effective interest
menggunakan metode suku bunga efektif. rate method. Amortised 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 of
terkait dengan pengakuan awal pinjaman fund borrowing and transaction costs are
diterima dan biaya transaksi merupakan an integral part of the effective interest rate.
bagian dari metode suku bunga efektif.
48
Page 347
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
v. Pendapatan dan beban bunga v. Interest income and expenses
Pendapatan dan beban bunga diakui pada Interest income and expenses are
laba/rugi dengan menggunakan metode recognised in the profit or loss using the
suku bunga efektif. Suku bunga efektif adalah effective interest rate method. The effective
suku bunga yang secara tepat mendiskontokan interest rate is the rate that exactly discounts
estimasi pembayaran atau penerimaan kas di the estimated future cash payments or
masa datang selama perkiraan umur dari receipts over the expected life of the financial
aset keuangan atau liabilitas keuangan instrument (or where appropriate, a shorter
(atau jika lebih tepat, digunakan periode yang period) to obtain the carrying amount of the
lebih singkat) untuk memperoleh nilai tercatat financial asset or financial liability.
neto dari aset keuangan atau liabilitas
keuangan.
Pada saat menghitung suku bunga efektif, When calculating the effective interest rate,
Bank mengestimasi arus kas di masa yang the Bank estimates future cash flows
akan datang dengan mempertimbangkan considering all contractual terms of the
seluruh persyaratan kontraktual dalam financial instrument but not future credit
instrumen keuangan tersebut tetapi losses. This calculation includes all
tidak mempertimbangkan kerugian kredit di commissions, fees and other forms received
masa mendatang. Perhitungan ini mencakup by the parties in the contract that are an
seluruh komisi, provisi, dan bentuk lain yang integral part of the effective interest rate.
diterima oleh para pihak dalam kontrak yang
merupakan bagian tidak terpisahkan dari
suku bunga efektif.
Jika aset keuangan atau nilai kelompok aset If a financial asset or group of similar
keuangan serupa telah diturunkan sebagai financial assets’ value has diminished as
akibat kerugian penurunan nilai, maka a result of impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognised
diakui berdasarkan suku bunga yang digunakan based on the interest rate used to
untuk mendiskonto arus kas masa datang discount future cash flows in calculating
dalam menghitung kerugian penurunan nilai. impairment losses.
Kredit yang pembayaran angsuran pokok atau Loans for which the principal or interest has
bunganya telah lewat 90 (sembilan puluh) hari been past due for 90 (ninety) days or more,
atau lebih setelah jatuh tempo, atau kredit yang or when reasonable doubt exists as to the
pembayarannya secara tepat waktu diragukan timely collection are generally classified as
secara umum diklasifikasikan sebagai kredit impaired loans.
yang mengalami penurunan nilai (impairment).
w. Pendapatan provisi dan komisi w. Fees and commissions
Pendapatan provisi dan komisi yang Fees and commissions that are an integral
merupakan bagian tak terpisahkan dari part of the effective of interest rate of
suku bunga efektif atas instrumen keuangan, a financial instrument, for examples loans or
contohnya kegiatan pinjaman atau pendapatan fee and commission income which relates to
provisi dan komisi yang berhubungan dengan a specific period are treated as an adjustment
jangka waktu tertentu, diperlakukan sebagai to the effective interest rate and classified as
penyesuaian terhadap suku bunga efektif part of interest income in the statement of
dan diklasifikasikan sebagai bagian dari profit or loss and other comprehensive
pendapatan bunga pada laporan laba rugi dan income.
penghasilan komprehensif lain.
49
Page 348
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
w. Pendapatan provisi dan komisi (lanjutan) w. Fees and commissions (continued)
Pendapatan provisi dan komisi lainnya Other fees and commission income including
termasuk provisi yang terkait dengan kegiatan credit related fees, export-import related fees,
perkreditan, kegiatan ekspor-impor, provisi syndication lead arranger fees and service
sebagai pengatur sindikasi, dan provisi atas fees are recognised as the related services
jasa diakui pada saat jasa tersebut dilakukan. are performed. Other fees and commission
Beban provisi dan komisi lainnya sehubungan expenses related mainly to interbank
dengan transaksi antar-bank diakui sebagai transaction fees are expensed as the service
beban pada saat jasa tersebut diterima. are received.
x. Imbalan kerja x. Employee benefits
Bank mencatat estimasi liabilitas imbalan kerja The Bank records employee benefits
karyawan sesuai dengan Undang-undang Cipta liabilities in accordance with Job Creation No.
Kerja No. 6 tahun 2023 tanggal 31 Maret 2023 6 year 2023 dated March 31, 2023
(“Undang-undang”), dan PP No.35 tahun 2021 (“the Law”), and Government Regulation
diakui sesuai dengan PSAK 219 tentang No.35 of 2021 as accounted for under SFAS
“Imbalan Kerja Karyawan”. 219 “Employee Benefits”.
Liabilitas imbalan pasca kerja dihitung sebesar Post-employment benefits liability is
nilai kini dari estimasi jumlah liabilitas imbalan calculated at present value of estimated
pasca kerja di masa depan yang timbul dari jasa future benefits that the employees have
yang telah diberikan oleh karyawan pada masa earned in return for their services in the
kini dan masa lalu dikurangi dengan nilai wajar current and past periods deducted by plan
aset program, jika ada. Perhitungan dilakukan assets, if any. Calculation is performed by an
oleh aktuaris independen dengan metode independent actuary using the projected unit
projected unit credit. credit method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas obligation is determined by discounting the
keluar masa depan dengan menggunakan estimated future cash outflows using interest
tingkat bunga obligasi Pemerintah (dengan rates of Government bonds (considering
pertimbangan bahwa saat ini tidak ada pasar currently there is no deep market for
untuk obligasi korporasi berkualitas tinggi) high quality corporate bonds) that are
dalam mata uang yang sama dengan mata denominated in the currency in which the
uang imbalan yang akan dibayarkan dan waktu benefits will be paid and have terms to
jatuh tempo yang kurang lebih sama dengan maturity approximately the same as the
waktu jatuh tempo imbalan yang bersangkutan. terms of the related pension liability.
Beban pensiun berdasarkan program dana Pension costs defined benefit pension plans
pensiun manfaat pasti ditentukan melalui are determined by periodic actuarial
perhitungan aktuaria secara periodik dengan calculation using the projected unit credit
menggunakan metode projected unit credit dan method and applying the assumptions on
menerapkan asumsi atas tingkat diskonto, hasil discount rate, expected return on plan assets
yang diharapkan atas aset dana pensiun dan and annual rate of increase in compensation.
tingkat kenaikan manfaat pasti pensiun
tahunan.
50
Page 349
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
x. Imbalan kerja (lanjutan) x. Employee benefits (continued)
Keuntungan dan kerugian atas pengukuran Remeasurement gains and losses arising
kembali yang timbul dari penyesuaian dan from experience adjustments and changes in
perubahan dalam asumsi-asumsi aktuarial dan actuarial assumptions and the return of plan
hasil atas aset dana pensiun (tidak termasuk assets (excluding net interest) are charged or
bunga bersih) langsung diakui seluruhnya credited to equity in other comprehensive
melalui penghasilan komprehensif lainnya pada income in the period in which they arise.
saat terjadinya.
Seluruh biaya jasa lalu diakui pada saat yang All past service costs are recognised at the
lebih dulu antara ketika amendemen/kurtailmen earlier of when the amendment/curtailment
terjadi atau ketika biaya restrukturisasi atau occurs and when the related restructuring or
pemutusan hubungan kerja diakui. Akibatnya, termination costs are recognised. As a result,
biaya jasa lalu yang belum vested tidak lagi unvested past service costs can no longer be
dapat ditangguhkan dan diakui selama periode deferred and recognised over the future
vesting masa depan. vesting period.
y. Transaksi dan saldo dalam mata uang asing y. Foreign currency transactions and
balances
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
berdasarkan kurs yang berlaku pada saat recorded at the rates of exchange prevailing
transaksi dilakukan. Pada tanggal laporan at the time the transactions are made.
posisi keuangan, aset dan liabilitas moneter At statement of financial position date,
dalam mata uang asing dijabarkan ke dalam monetary assets and liabilities denominated
mata uang Rupiah menggunakan kurs in foreign currencies are translated into
laporan (penutupan) yang ditetapkan oleh Rupiah using the reporting (closing) rate
Bank Indonesia yaitu kurs tengah yang determined by Bank of Indonesia which is
merupakan rata-rata kurs beli dan kurs jual middle rate from the average of bid and ask
berdasarkan Reuters pada pukul 16.00 WIB rate based on Reuters at 16.00 WIB (Western
setiap hari. Laba atau rugi kurs yang terjadi Indonesia local time) everyday. The resulting
diakui di dalam laporan laba rugi dan gains or losses are recognised in the
penghasilan komprehensif lain tahun berjalan. statement of profit or loss and other
comprehensive income for the current year.
Kurs yang digunakan Bank untuk menjabarkan The exchange rates used by the Bank as of
aset dan liabilitas dalam mata uang asing pada December 31, 2025 and 2024, amounted to:
tanggal 31 Desember 2025 dan 2024 sebesar:
31 Desember/December 31,
2025 2024
1 Poundsterling Britania Raya 22.439,55 20.218,54 Great Britain Poundsterling 1
1 Euro Eropa 19.571,45 16.758,12 European Euro 1
1 Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar 1
1 Dolar Singapura 12.965,05 11.844,58 Singapore Dollar 1
1 Dolar Australia 11.152,24 10.013,51 Australian Dollar 1
1 Yuan Renminbi Cina 2.385,00 2.198,50 Chinese Yuan Renminbi 1
1 Dolar Hong Kong 2.142,30 2.073,11 Hong Kong Dollar 1
1 Yen Jepang 106,50 103,03 Japanese Yen 1
51
Page 350
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
z. Pajak penghasilan z. Income tax
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax is recognised in the
rugi kecuali jika pajak tersebut terkait dengan statement of income except to the extent that
transaksi atau kejadian yang diakui ke it relates to items recognised in other
penghasilan komprehensif lain atau langsung comprehensive income or directly in equity.
diakui ke ekuitas. Dalam hal ini, pajak tersebut In this case, the tax is also recognised in
masing-masing diakui dalam penghasilan other comprehensive income or directly in
komprehensif lain atau ekuitas. equity, respectively.
Bank mengevaluasi secara periodik The Bank periodically evaluates the
implementasi terhadap peraturan perpajakan implementation of prevailing tax regulations
yang berlaku terutama yang memerlukan especially those that are subject to further
interpretasi lebih lanjut mengenai interpretation on its implementation including
pelaksanaannya termasuk juga evaluasi evaluation on tax assessment letters
terhadap surat ketetapan pajak yang diterima received from tax authorities. It establishes
dari kantor pajak. Jika perlu, manajemen provisions where appropriate on the basis of
menentukan provisi berdasarkan jumlah yang amounts expected to be paid to the tax
diharapkan akan dibayar kepada otoritas pajak. authorities.
Pajak penghasilan tangguhan disajikan dengan Deferred income tax is provided using
menggunakan metode balance sheet liabilitas. the balance sheet liability method.
Pajak penghasilan tangguhan timbul akibat Deferred income tax on temporary
perbedaan temporer antara aset dan liabilitas differences arising between the tax base of
menurut ketentuan-ketentuan pajak dengan assets and liabilities and their carrying
nilai tercatat aset dan liabilitas dalam laporan amounts in the financial statements.
keuangan. Tarif pajak yang berlaku atau yang Currently enacted or substantially enacted
secara substansial telah berlaku digunakan tax rates are used in the determination of
dalam menentukan besarnya jumlah pajak deferred income tax.
penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised to the
kemungkinan besar bahwa jumlah laba fiskal di extent that it is probable that future taxable
masa mendatang akan memadai untuk profit will be available against which the
mengkompensasi perbedaan temporer yang temporary differences can be utilised.
menimbulkan aset pajak tangguhan tersebut.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax assets is
pada setiap tanggal neraca dan nilai tercatat reviewed at each reporting date and reduced
aset pajak tangguhan tersebut diturunkan to the extent that it is no longer probable that
apabila tidak lagi terdapat kemungkinan besar sufficient taxable profits will be available to
bahwa laba fiskal yang memadai akan tersedia compensate all or part of the benefit of the
untuk mengompensasi sebagian atau semua deferred tax assets.
manfaat aset pajak tangguhan.
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan termasuk during the year including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognised as “Income Tax
“Manfaat/(Beban) Pajak Penghasilan - Benefit/(Expense) - Deferred” and included in
Tangguhan” dan termasuk dalam laba atau rugi the determination of net profit or loss for the
neto tahun berjalan, kecuali untuk transaksi - year, except to the extent that they relate to
transaksi yang sebelumnya telah langsung items previously charged or credited to equity.
dibebankan atau dikreditkan ke ekuitas.
52
Page 351
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
z. Pajak penghasilan (lanjutan) z. Income tax (continued)
Aset dan liabilitas pajak penghasilan tangguhan Deferred income tax assets and liabilities are
dapat saling hapus apabila terdapat hak yang offset when there is a legally enforceable right
berkekuatan hukum untuk melakukan saling to offset current tax assets against current tax
hapus antara aset pajak kini dengan liabilitas liabilities and when the deferred income tax
pajak kini dan apabila aset dan liabilitas assets and liabilities relate to income taxes
tangguhan terkait pajak penghasilan yang levied by the same taxation authority on either
dikenakan oleh otoritas perpajakan yang sama, the same taxable entity or different taxable
baik atas entitas kena pajak yang sama entities where there is an intention to settle
ataupun berbeda dan adanya niat untuk the balances on a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Perubahan terhadap kewajiban perpajakan Amendments to taxation obligations are
dicatat pada saat diterimanya surat ketetapan recorded when an assessment is received or
atau apabila dilakukan banding, ketika hasil if appeal is applied, when the results of
banding diterima. the appeal are received.
aa. Aset hak guna dan liabilitas sewa aa. Right-of-use assets and lease liabilities
Bank telah mengadopsi PSAK 116 mengenai The Bank has adopted SFAS 116 regarding
“Sewa”. Identifikasi dan pengukuran atas aset “Leases”. Identification and measurement of
hak guna dan liabilitas sewa diterapkan secara the rights-of-use assets and lease liabilities
modified retrospective tanpa penyajian kembali are applied on a modified retrospective basis
periode komparatif. without a comparative period representation.
Bank mengakui aset hak guna untuk sewa yang The Bank recognised the right-of-use assets
memenuhi kriteria PSAK 116 sebagai berikut: for lease that meet the criteria of
SFAS 116 as follows:
- Terdapat aset identifikasian; - There are identified assets;
- Bank secara substansial menikmati manfaat - The Banks substantially enjoy the
ekonomis dari penggunaan aset economic benefits of using identifying
identifikasian; assets;
- Bank memiliki hak untuk mengendalikan aset - The Bank has the right to control the
identifikasian dimaksud. identified assets in question.
Bank menerapkan pengecualian atas sewa The Bank applies exceptions to the lease as
sebagai berikut: follows:
- Dengan jangka waktu kurang atau sama - With a term less than or equal to 12
dengan 12 bulan dan tidak terdapat opsi beli; months and no purchase options;
- Dengan nilai pendasar rendah, yaitu kurang - With low base value, i.e., less or equal to
atau sama dengan USD5.000 (nilai penuh); USD5,000 (full amount).
Untuk sewa yang tidak memenuhi kriteria For lease that does not meet the criteria of
PSAK 116, maka diperlakukan sebagai sewa SFAS 116, then it is treated as a regular
operasi biasa. operating lease.
53
Page 352
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
aa. Aset hak guna dan liabilitas sewa (lanjutan) aa. Right-of-use assets and lease liabilities
(continued)
Bank mengakui liabilitas sewa sebesar jumlah The Bank recognised lease liabilities at the
pembayaran sewa yang masih harus dibayar amount of lease payments accrued to the end
hingga akhir masa sewa yang didiskontokan of the lease term which discounted using
dengan menggunakan suku bunga pinjaman the incremental Fund Borrowing rate.
inkremental. Sedangkan aset hak guna The right-of-use assets includes the amount
mencakup jumlah liabilitas sewa yang diakui, of lease liabilities recognised, initial direct
biaya langsung awal yang dibayarkan, costs paid, restoration costs and lease
biaya pemulihan dan pembayaran sewa yang payments on or before the start date of the
dilakukan pada atau sebelum tanggal mulai lease, less lease incentives received.
sewa, dikurangi insentif sewa yang diterima. Right-of-use assets are depreciated using the
Aset hak guna disusutkan dengan metode garis straight-line method over the shorter period
lurus selama jangka waktu yang lebih pendek between the lease term and the estimated
antara masa sewa dengan estimasi masa useful life of the asset.
manfaat aset.
Jika kepemilikan aset sewa dialihkan ke Bank If the ownership of lease asset is transferred
pada akhir masa sewa atau pembayaran sewa to the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payments reflect the exercise of the
maka penyusutan dihitung menggunakan purchase option, then depreciation is
estimasi masa manfaat ekonomis aset. calculated using the estimated useful life of
Aset hak guna diuji penurunan nilainya sesuai the assets. Right-of-use assets are tested for
dengan PSAK 236 tentang “Penurunan Nilai impairment in accordance with SFAS 236
Aset”. regarding “Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui On the initial of lease date, the Bank
liabilitas sewa yang diukur pada nilai kini recognised lease liabilities which measured at
dari pembayaran sewa masa depan yang the present value of future lease payments
akan dibayarkan selama masa sewa. that will be paid over the lease term.
Pembayaran sewa termasuk pembayaran tetap Lease payments include fixed payments
(termasuk pembayaran tetap secara substansi) (including substantially fixed payments), less
dikurangi piutang insentif sewa, pembayaran lease incentive receivables, variable lease
sewa variabel yang bergantung pada indeks payments that depends on index or interest
atau suku bunga dan jumlah yang diharapkan rate and the expected amount to be paid in a
akan dibayar dalam jaminan nilai residu. residual value guarantee. Lease payments
Pembayaran sewa juga termasuk harga also include the reasonable exercise price for
eksekusi opsi pembelian yang wajar jika the purchase option if it is determined to be
dipastikan akan dilakukan oleh Bank dan made by the Bank and the payment of a
pembayaran penalti untuk mengakhiri sewa, penalty to terminate the lease, if the lease
jika jangka waktu sewa mencerminkan Bank term reflects the Bank exercising the lease
mengeksekusi opsi penghentian sewa. termination option.
Pembayaran sewa variabel yang tidak Variable lease payments that are not depends
bergantung pada indeks atau suku bunga diakui on an index or interest rate are recognised as
sebagai beban pada periode di mana peristiwa an expense in the period in which the event or
atau kondisi yang memicu pembayaran terjadi. condition that triggers the payment occurs.
54
Page 353
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
aa. Aset hak guna dan liabilitas sewa (lanjutan) aa. Right-of-use assets and lease liabilities
(continued)
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the lessee
pinjaman inkremental penyewa pada tanggal incremental Fund Borrowing rate at the
dimulainya sewa karena suku bunga implisit inception date of the lease since the interest
dalam sewa tidak dapat ditentukan. rate implicit in the lease cannot be
Setelah tanggal dimulainya sewa, jumlah determined. After the inception date of
liabilitas sewa ditingkatkan untuk the lease, the amount of the lease liability is
mencerminkan pertambahan bunga dan increased to reflect the interest increase
dikurangi pembayaran sewa yang dilakukan. and less lease payments made.
Selain itu, jumlah tercatat liabilitas sewa diukur Furthermore, the lease liabilities carrying
kembali jika terdapat modifikasi, perubahan amount is remeasured if there are
jangka waktu sewa, perubahan pembayaran modifications, changes in term of the lease,
sewa, atau perubahan dalam penilaian opsi lease payments, or the valuation of the option
untuk membeli aset pendasar. to purchase the underlying asset.
Sewa jangka pendek (dengan jangka waktu Short-term leases (with term of less or equal
kurang atau sama dengan 12 bulan) dan sewa to 12 months) and leases of low-value assets,
aset bernilai rendah, serta elemen-elemen sewa and elements of those leases, partially or
tersebut, sebagian atau seluruhnya tidak entirely not applying the recognition principles
menerapkan prinsip-prinsip pengakuan yang stipulated by SFAS 116 will be treated the
ditentukan oleh PSAK 116 akan diperlakukan same as operating leases in SFAS 30.
sama dengan sewa operasi pada PSAK 30. The Bank will recognizes these lease
Bank akan mengakui pembayaran sewa payments on a straight-line basis during
tersebut dengan dasar garis lurus selama masa the lease period on the statement of profit or
sewa dalam laporan laba rugi dan penghasilan loss and other comprehensive income.
komprehensif lain. Beban ini dicatat pada beban This expense is recorded under general and
umum dan administrasi dalam laporan laba rugi. administrative expenses in profit or loss.
Penerapan pencatatan PSAK 116 berlaku untuk The recording implementation of SFAS 116 is
seluruh sewa (kecuali sebagaimana yang applied for all leases (except as stated earlier)
disebutkan sebelumnya) sebagai berikut: as follows:
- Menyajikan aset hak guna sebagai bagian - Presents right-of-use assets as part of
dari aset tetap dan liabilitas sewa disajikan fixed assets and lease liabilities presented
sebagai bagian dari liabilitas lain-lain dalam as part of other liabilities in the statement
laporan posisi keuangan, yang diukur pada of financial position which measured at
nilai kini dari pembayaran sewa masa depan; the present value of the future lease
payments;
- Mencatat penyusutan aset hak guna dan - Records depreciation of right-of-use
bunga atas liabilitas sewa dalam laporan assets and interest on lease liabilities in
laba rugi dan penghasilan komprehensif; the statement of profit or loss and other
dan comprehensive income; and
- Memisahkan jumlah total pembayaran ke - Separates the total amount of cash paid
bagian pokok (disajikan dalam kegiatan into a principal portion (presented within
pendanaan) dan bunga (disajikan dalam financing activities) and interest
kegiatan operasional) dalam laporan arus (presented within operating activities) in
kas. the statement of cash flows.
55
Page 354
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
ab. Pelaporan segmen ab. Segment reporting
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of financial statements to evaluate
untuk mengevaluasi sifat dan dampak the nature and financial effects of the
keuangan dari aktivitas bisnis yang mana business activities in which the Bank are
Bank terlibat dalam lingkungan ekonomi involved in and the economic environment
dimana Bank beroperasi. where the Bank operates.
Segmen operasi adalah komponen dari Bank An operating segment is a component of the
yang terlibat dalam aktivitas bisnis yang Bank that engages in business activities from
menghasilkan pendapatan dan menimbulkan which it may earns revenues and incurs
beban termasuk pendapatan dan beban yang expenses including revenues and expenses
terkait dengan transaksi dengan komponen that relate to transactions with any of the
lain Bank dimana hasil operasinya dikaji ulang Bank’s other components whose operating
secara berkala oleh manajemen kunci untuk results are reviewed regularly by the Bank’s
membuat keputusan mengenai sumber daya key managements to make decision about
yang akan dialokasikan pada segmen tersebut resources allocated to the segment and
dan menilai kinerjanya, serta tersedia assess its performance, and for which
informasi keuangan yang dapat dipisahkan. discrete financial information is available.
Hasil segmen yang dilaporkan kepada Segment’s results that are reported to the
manajemen kunci meliputi komponen- Bank’s key managements include items
komponen yang dapat diatribusikan secara directly attributable to a segment as well as
langsung kepada suatu segmen dan those that can be allocated on a reasonable
komponen-komponen yang dapat basis.
dialokasikan dengan dasar yang wajar.
Bank telah mengidentifikasi dan The Bank has identified and disclosed
mengungkapkan informasi keuangan financial information based on the business
berdasarkan kegiatan bisnis dimana Bank activities (business segments) in which the
terlibat (segmen usaha). Segmen pendapatan, Bank engages. The segments of revenues,
biaya, hasil aset dan liabilitas, termasuk expenses, income from assets and liabilities
bagian yang dapat diatribusikan langsung include ítems directly attributable to
kepada segmen, serta yang dapat a segment as well as those that can be
dialokasikan dengan dasar yang memadai allocated on a reasonable basis to that
untuk segmen tersebut. segment.
ac. Laba per saham ac. Earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan dengan rata-rata dividing income for the year with the
tertimbang jumlah saham yang ditempatkan weighted average number of outstanding
dan disetor penuh selama tahun berjalan. issued and fully paid-up common shares
during the year.
56
Page 355
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
ad. Provisi ad. Provisions
Provisi diakui jika Bank memiliki liabilitas kini Provisions are recognised when the Bank
(baik bersifat hukum maupun bersifat has a present obligation (legal or
konstruktif), dimana akibat peristiwa masa lalu, constructive), that as a result of a past event,
besar kemungkinan bahwa penyelesaian it is probable that the settlement of obligation
kewajiban tersebut mengakibatkan arus keluar cause an outflow of resources embodying
sumber daya yang mengandung manfaat economic benefits will be required to settle
ekonomi dan estimasi yang andal mengenai the obligation and a reliable estimate can be
jumlah kewajiban tersebut dapat dibuat. made of the amount of the obligation.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting
dan disesuaikan untuk mencerminkan estimasi date and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an
daya untuk menyelesaikan kewajiban outflow of resources embodying economic
kemungkinan besar tidak terjadi, maka provisi benefits will be required to settle the
dibatalkan. obligation, the provision is reversed.
ae. Biaya emisi penerbitan saham ae. Shares issuance costs
Biaya emisi saham yang terjadi sehubungan Shares issuance costs related to the public
dengan penawaran saham umum kepada offering of shares are deducted from the
masyarakat dikurangkan langsung dari hasil proceeds and presented as a deduction in
emisi dan disajikan sebagai pengurang pada the “Additional Paid-in-Capital” account
akun “Tambahan Modal Disetor” sebagai under equity section in the statement of
bagian dari ekuitas pada laporan posisi financial position.
keuangan.
af. Transaksi dan saldo dengan pihak-pihak af. Transactions and balances with related
berelasi parties
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with
berelasi. Dalam laporan keuangan ini, istilah related parties. In these financial statements,
pihak berelasi sesuai dengan PSAK 224 the term related parties are defined under
tentang “Pengungkapan Pihak-Pihak Berelasi”. SFAS 224 on “Related Party Disclosures”.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, in which such terms
pihak, dimana persyaratan tersebut mungkin may not be the same as those transactions
tidak sama dengan transaksi yang dilakukan with non-related parties.
dengan pihak-pihak yang tidak berelasi.
Semua transaksi dan saldo yang material All material transactions and balances with
dengan pihak berelasi, baik yang dilakukan related parties, whether or not conducted
dengan syarat normal sebagaimana dilakukan under terms and conditions similar to those
dengan pihak ketiga maupun tidak telah granted to third parties are disclosed in the
diungkapkan pada catatan atas laporan notes to the financial statements.
keuangan.
57
Page 356
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PENILAIAN, ESTIMASI, DAN ASUMSI 3. MATERIAL ACCOUNTING JUDGMENTS,
AKUNTANSI YANG MATERIAL ESTIMATES, AND ASSUMPTIONS
Penyusunan laporan keuangan Bank The preparation of the Bank financial statements
mengharuskan manajemen untuk membuat requires management to make judgments,
pertimbangan, estimasi, dan asumsi yang estimates, and assumptions that affect the
mempengaruhi jumlah yang dilaporkan dari reported amounts of revenues, expenses, assets
pendapatan, beban, aset dan liabilitas, dan and liabilities, and the disclosure of contingent
pengungkapan atas liabilitas kontinjensi pada akhir liabilities at the end of the reporting period.
periode pelaporan. Ketidakpastian mengenai Uncertainty about these assumptions and
asumsi dan estimasi tersebut dapat mengakibatkan estimations could result in outcomes that require
penyesuaian material terhadap nilai tercatat aset a material adjustment to the carrying amounts of
dan liabilitas dalam periode pelaporan berikutnya. the asset and liability affected in future periods.
Penentuan nilai wajar Determination of fair values
Kebijakan akuntansi Bank untuk pengukuran nilai The Bank’s accounting policy on fair value
wajar dibahas di Catatan 2d (ix). measurements is detailed in Note 2d (ix).
Dalam menentukan nilai wajar atas aset In determining the fair value for financial assets
keuangan dan liabilitas keuangan dimana and liabilities for which there is no observable
tidak terdapat harga pasar yang dapat market price, the Bank should use the valuation
diobservasi. Bank harus menggunakan teknik techniques. For financial instruments that are
penilaian. Untuk instrumen keuangan yang jarang traded infrequently and have little price
diperdagangkan dan tidak memiliki harga yang transparency, fair value is less objective and
transparan, nilai wajarnya menjadi kurang objektif requires varying degrees of judgment depending
sehingga membutuhkan tingkat pertimbangan yang on liquidity, concentration, uncertainly of market
beragam. Hal tersebut bergantung pada likuiditas, factors, pricing assumptions and other risks
konsentrasi, ketidakpastian faktor pasar, asumsi affecting the specific instrument.
penentuan harga, dan risiko lainnya yang
mempengaruhi instrumen tertentu.
Bila nilai wajar aset keuangan dan liabilitas When the fair values of financial assets and
keuangan yang tercatat pada laporan posisi financial liabilities recorded in the statement of
keuangan tidak tersedia di pasar aktif, nilainya financial position cannot be derived from active
ditentukan dengan menggunakan berbagai teknik markets, they are determined using a variety of
penilaian termasuk penggunaan model valuation techniques that include the use of
matematika. Masukan (input) untuk model ini mathematical models. The inputs to these models
berasal dari data pasar yang bisa diamati are derived from observable market data where
sepanjang data tersebut tersedia. possible.
Bila data pasar yang bisa diamati tersebut tidak When observable market data are not available,
tersedia, pertimbangan manajemen diperlukan management’s judgment is required to establish
untuk menentukan nilai wajar. Pertimbangan fair values. The management’s judgments
manajemen tersebut mencakup pertimbangan include considerations of liquidity and model
likuiditas dan masukan model seperti volatilitas inputs such as volatility for long-term derivatives
untuk transaksi derivatif yang berjangka waktu and discount rates, early payment rates, and
panjang dan tingkat diskonto, tingkat pelunasan default rate assumptions.
dipercepat, dan asumsi tingkat gagal bayar.
58
Page 357
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PENILAIAN, ESTIMASI, DAN ASUMSI 3. MATERIAL ACCOUNTING JUDGMENTS,
AKUNTANSI YANG MATERIAL (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Kontinjensi Contingencies
Bank sedang terlibat dalam proses hukum. The Bank is currently involved in legal
Perkiraan biaya kemungkinan bagi penyelesaian proceedings. The estimate of the probable cost
klaim telah dikembangkan melalui konsultasi for the resolution of claims has been developed in
dengan bantuan konsultan hukum Bank consultation with the aid of the external legal
didasarkan pada analisis hasil yang potensial. counsel handling the Bank’s defense in this
Manajemen tidak berkeyakinan bahwa hasil dari hal matter and is based upon an analysis of potential
ini akan mempengaruhi hasil usaha. Besar results. Management does not believe that the
kemungkinan, bagaimanapun, bahwa hasil operasi outcome of this matter will affect the results of
di masa depan dapat secara material terpengaruh operations. It is probable, however, that future
oleh perubahan dalam estimasi atau efektivitas dari results of operations could be materially affected
strategi yang terkait dengan hal tersebut. by changes in the estimates or in the
effectiveness of the strategies relating to these
proceedings.
Cadangan kerugian penurunan nilai atas aset Allowance for impairment losses on financial
keuangan assets
Evaluasi atas kerugian penurunan nilai aset Financial assets accounted for at amortised cost
keuangan yang dicatat pada biaya perolehan are evaluated for impairment on a basis
diamortisasi dijelaskan di Catatan 2e. described in Note 2e.
Cadangan kerugian penurunan nilai terkait dengan The specific counterparty component of the total
pihak lawan spesifik dalam seluruh cadangan allowances for impairment applies to claims
kerugian penurunan nilai dibentuk atas tagihan evaluated individually for impairment and is
yang penurunan nilainya dievaluasi secara based upon management’s best estimate of the
individual berdasarkan estimasi terbaik manajemen present value of the cash flows that are expected
atas nilai tunai arus kas yang diharapkan akan to be received.
diterima.
Dalam mengestimasi arus kas ini, manajemen In estimating these cash flows, the management
membuat pertimbangan mengenai kondisi makes judgments about the counterparty’s
keuangan dari pihak lawan dan nilai neto yang financial situation and the net realisable value of
dapat direalisasi dari agunan yang diterima. any underlying collateral. Each impaired asset is
Setiap aset yang mengalami penurunan nilai assessed on its merits and the workout strategy
dievaluasi dan strategi penyelesaiannya serta and estimated cash flows considered recoverable
estimasi arus kas yang dinilai dapat diperoleh are independently approved by the Credit Risk
kembali secara independen disetujui oleh Unit.
Bagian Risiko Kredit.
Evaluasi cadangan kerugian penurunan nilai Allowance for impairment collectively assessed
secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios of claims
melekat pada portofolio tagihan dengan with similar economic characteristics when there
karakteristik ekonomi yang serupa ketika terdapat is an objective evidence to suggest that they
bukti objektif bahwa telah terjadi penurunan nilai contain impaired receivables but the individual
tagihan dalam portofolio tersebut namun impaired items cannot yet be identified.
penurunan nilai secara individu belum dapat
diidentifikasi.
59
Page 358
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PENILAIAN, ESTIMASI, DAN ASUMSI 3. MATERIAL ACCOUNTING JUDGMENTS,
AKUNTANSI YANG MATERIAL (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Cadangan kerugian penurunan nilai atas aset Allowance for impairment losses on financial
keuangan (lanjutan) assets (continued)
Dalam menentukan perlunya membentuk In assessing the need for collective loan loss
cadangan kerugian penurunan nilai kredit secara allowances, management considers factors such
kolektif, manajemen mempertimbangkan as credit quality, portfolio size, concentrations,
faktor-faktor seperti kualitas kredit, besarnya and economic factors. In order to estimate the
portofolio, konsentrasi kredit, dan faktor-faktor required allowance, assumptions are made to
ekonomi. Untuk memperkirakan penyisihan yang define the way inherent losses are modeled and
diperlukan, asumsi dibuat untuk menentukan cara to determine the required input parameters based
kerugian inheren dimodelkan dan untuk on historical experience and current economic
menetapkan parameter input yang dibutuhkan conditions. The accuracy of the allowances
berdasarkan pengalaman historis dan kondisi depends on how well these estimates on future
ekonomi saat ini. Ketepatan dari cadangan ini cash flows for specific counterparty’s allowances
bergantung pada seberapa tepat estimasi and the model assumptions and parameters are
arus kas masa depan untuk menentukan used in determining collective allowances.
cadangan individual, serta asumsi model dan
parameter yang digunakan dalam menentukan
cadangan kolektif.
Revaluasi aset tetap Revaluation of fixed assets
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depend on
pemilihan asumsi yang digunakan oleh penilai the selection of certain assumptions used by the
independen dalam menghitung jumlah-jumlah independent appraiser in calculating such
tersebut. Asumsi untuk tersebut termasuk harga amounts. Those assumptions include market
pasar tingkat diskonto, tingkat kenaikan value, discount rate, revenue and cost increase
pendapatan dan biaya, dan ekspektasi masa rate, and expected useful life. The Bank believes
manfaat. Bank berkeyakinan bahwa asumsi that the assumptions are reasonable and
tersebut adalah wajar dan sesuai. appropriate. Significant differences in the Bank’s
Perbedaan signifikan dalam asumsi yang assumptions may materially affect the valuation
ditetapkan Bank dapat mempengaruhi secara of its fixed assets.
material nilai aset tetap yang direvaluasi.
Penurunan nilai aset non keuangan Impairment of non-financial assets
Bank mengakui kerugian penurunan nilai apabila The Bank recognises an impairment loss
nilai tercatat aset melebihi nilai yang dapat whenever the carrying amount of an asset
dipulihkan. Jumlah terpulihkan adalah nilai yang exceeds its recoverable amount. The recoverable
lebih tinggi antara nilai wajar dikurang biaya amount is the higher of an asset’s
untuk menjual dengan nilai pakai aset (or cash-generating units) fair value less cost to
(atau unit penghasil kas). Jumlah terpulihkan sell and its value in use. Recoverable amounts
diestimasi untuk aset individual atau jika tidak are estimated for individual assets or if it is not
memungkinkan, untuk unit penghasil kas yang possible, for the cash-generating unit to which the
mana aset tersebut merupakan bagian daripada asset belongs.
unit tersebut.
60
Page 359
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PENILAIAN, ESTIMASI, DAN ASUMSI 3. MATERIAL ACCOUNTING JUDGMENTS,
AKUNTANSI YANG MATERIAL (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Imbalan kerja karyawan Employee benefits
Nilai kini atas imbalan kerja karyawan tergantung The present value of the employee benefit
dari banyaknya faktor yang dipertimbangkan oleh obligations depends on a number of factors that
aktuaris berdasarkan beberapa asumsi. are determined on an actuarial basis using a
Perubahan atas asumsi-asumsi tersebut akan number of assumptions. Any changes in these
mempengaruhi nilai tercatat atas imbalan kerja assumptions will impact the carrying amount of
karyawan. employee benefit obligations.
Asumsi yang digunakan dalam menentukan biaya The assumptions used in determining the net cost
atau pendapatan untuk imbalan kerja termasuk or income for employee benefits include the
tingkat diskonto dan tingkat kenaikan gaji masa discount rate and rate of future salary increase.
datang. Bank menentukan tingkat diskonto yang The Bank determines the appropriate discount
tepat pada setiap akhir periode pelaporan. rate at the end of each reporting period.
Tingkat diskonto adalah tingkat suku bunga yang The discount rate is interest rate that should be
harus digunakan untuk menentukan nilai kini atas used to determine the present value of estimated
estimasi arus kas keluar masa depan yang future cash outflows expected to be required to
diharapkan untuk menyelesaikan kewajiban settle the pension obligations. In determining the
pensiun. Dalam menentukan tingkat suku bunga appropriate discount rate, the Bank considers the
yang sesuai, Bank mempertimbangkan tingkat interest rates of government bonds that are
suku bunga obligasi pemerintah yang denominated in the currency in which the benefits
didenominasikan dalam mata uang imbalan akan will be paid and that have terms to maturity
dibayar dan memiliki jangka waktu yang serupa approximating the terms of the related pension
dengan jangka waktu kewajiban pensiun yang obligation. For the rate of future salary increases,
terkait. Untuk tingkat kenaikan gaji masa datang, the Bank collects all historical data relating to
Bank mengumpulkan data historis mengenai changes in base salaries and adjusts it for future
perubahan gaji dasar pekerja dan business plans. Other key assumptions for
menyesuaikannya dengan perencanaan bisnis pension obligations are based in part on current
masa datang. Asumsi kunci kewajiban pensiun market conditions. Additional information is
lainnya sebagian ditentukan berdasarkan kondisi disclosed in Note 34.
pasar saat ini. Informasi tambahan diungkapkan
pada Catatan 34.
Alokasi harga beli dan penurunan nilai goodwill Purchase price allocation and goodwill
impairment
Akuntansi akuisisi mensyaratkan penggunaan Acquisition accounting requires extensive use of
estimasi akuntansi secara ekstensif dalam accounting estimates to allocate the purchase
mengalokasikan harga beli kepada nilai pasar wajar price to the reliable fair market values of the
yang dapat diandalkan atas aset dan liabilitas yang assets and liabilities purchased including
diperoleh termasuk goodwill. Akuisisi bisnis tertentu intangible assets. Certain business acquisitions
oleh Grup menimbulkan goodwill. Sesuai dengan of the Group have resulted in goodwill.
PSAK 103 “Kombinasi Bisnis”, goodwill tidak Under SFAS 103 “Business Combinations”,
diamortisasi dan diuji bagi penurunan nilai setiap such goodwill is not amortised and subject to an
tahunnya. Penjelasan lebih rinci diungkapkan dalam annual impairment testing. Further details are
Catatan 13. disclosed in Note 13.
Uji penurunan nilai dilakukan apabila terdapat Impairment testing is performed when certain
indikasi penurunan nilai. Dalam hal goodwill, aset impairment indicators are present. In the case of
diuji untuk penurunan nilai setiap tahunnya. goodwill, such assets are subject to annual
Jika terdapat indikasi penurunan nilai, manajemen impairment testing and whenever there is an
harus menggunakan pertimbangan dalam indication that such asset may be impaired,
mengestimasi nilai terpulihkan dan menentukan management has to use its judgment in
jumlah penurunan nilai. estimating the recoverable value and determining
the amount of impairment.
61
Page 360
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PENILAIAN, ESTIMASI, DAN ASUMSI 3. MATERIAL ACCOUNTING JUDGMENTS,
AKUNTANSI YANG MATERIAL (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognised for the future
penghasilan terpulihkan pada periode mendatang recoverable taxable income arising from
sebagai akibat dari perbedaan temporer. temporary difference. Management’s judgment is
Justifikasi manajemen diperlukan untuk required to determine the amount of deferred tax
menentukan jumlah aset pajak tangguhan yang assets that can be recognised based upon the
dapat diakui sesuai dengan perkiraan waktu dan likely timing and level of future taxable profits
tingkat laba fiskal di masa mendatang sejalan together with future tax strategy.
dengan strategi rencana perpajakan ke depan.
Pajak penghasilan Income tax
Bank mengakui liabilitas atas pajak penghasilan The Bank recognised liabilities for corporate
badan berdasarkan estimasi apakah akan terdapat income tax based on estimation of whether
tambahan pajak penghasilan badan. additional corporate income tax will be due.
4. KAS 4. Cash
31 Desember/December 31,
2025 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ (nilai penuh)/
Notional Notional
amount in Ekuivalen amount in Ekuivalen
foreign Rupiah/ foreign Rupiah/
currencies Rupiah currencies Rupiah
(full amount) equivalent (full amount) equivalent
Rupiah 124.963 140.044 Rupiah
Mata uang asing Foreign currencies
Dolar Singapura 959.740 12.443 1.644.280 19.476 Singapore Dollar
Dolar Amerika Serikat 442.424 7.377 417.064 6.713 United States Dollar
Yuan Renminbi Cina 1.158.850 2.764 1.412.350 3.105 Chinese Yuan Renminbi
Jumlah 147.547 169.338 Total
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, the balance
kas dalam mata uang Rupiah termasuk kas pada of cash in Rupiah include cash in ATM amounting
ATM, masing-masing sebesar Rp1.752 dan to Rp1,752 and Rp1,691, respectively.
Rp1.691.
62
Page 361
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/December 31,
2025 2024
Rupiah 842.143 1.126.864 Rupiah
Dolar Amerika Serikat 380.793 363.723 United States Dollar
Jumlah 1.222.936 1.490.587 Total
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) in
Peraturan Bank Indonesia (PBI) dan Peraturan accordance with Bank Indonesia Regulation (PBI)
Anggota Dewan Gubernur (PADG) diungkapkan and Regulation of the Members of The Board of
pada Catatan 40. Governors (PADG) are disclosed in Note 40.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang: a. By currencies:
31 Desember/December 31,
2025 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ (nilai penuh)/
Notional Notional
amount in Ekuivalen amount in Ekuivalen
foreign Rupiah/ foreign Rupiah/
currencies Rupiah currencies Rupiah
(full amount) equivalent (full amount) equivalent
Rupiah - 457 - 470 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 8.304.320 138.474 5.925.393 95.369 United States Dollar
Yuan Renminbi Cina 56.469.654 134.680 23.864.995 52.467 Chinese Yuan Renminbi
Dolar Singapura 2.082.986 27.006 879.684 10.419 Singapore Dollar
Dolar Australia 2.068.985 23.074 441.883 4.425 Australian Dollar
Yen Jepang 39.596.183 4.217 17.075.969 1.759 Japanese Yen
Euro Eropa 131.663 2.577 36.691 615 European Euro
Poundsterling Great Britain
Britania Raya 5.333 120 2.628 53 Poundsterling
Dolar Hong Kong 37.175 80 23.520 49 Hong Kong Dollar
330.228 165.156
Jumlah 330.685 165.626 Total
Cadangan kerugian Allowance for
penurunan nilai (236) (169) impairment losses
Neto 330.449 165.457 Net
63
Page 362
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan transaksi dengan pihak berelasi b. By related parties and third parties:
dan pihak ketiga:
31 Desember/December 31,
2025 2024
Pihak berelasi Related parties
Mata uang asing Foreign currencies
China Construction Bank China Construction Bank
Corporation, Cabang Zhejiang 38.036 20.715 Corporation, Zhejiang Branch
China Construction Bank China Construction Bank
Corporation, Cabang Shenzhen 29.377 24.761 Corporation, Shenzhen Branch
China Construction Bank China Construction Bank
Corporation, Cabang Tokyo 4.217 1.759 Corporation, Tokyo Branch
China Construction Bank China Construction Bank
Corporation, Cabang London 120 53 Corporation, London Branch
71.750 47.288
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 341 361 PT Bank Central Asia Tbk
PT Bank Maybank Indonesia Tbk 53 54 PT Bank Maybank Indonesia Tbk
PT Bank CIMB Niaga Tbk 41 31 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 22 24 PT Bank Mandiri (Persero) Tbk
Mata uang asing Foreign currencies
Standard Chartered Bank, Standard Chartered Bank,
Amerika Serikat 101.990 728 United States
Bank of China Hongkong 60.418 667 Bank of China Hongkong
United Overseas Bank Ltd. United Overseas Bank Ltd.
Singapura 27.006 10.419 Singapore
J.P Morgan Chase Bank, J.P. Morgan Chase Bank,
New York 25.859 10.331 New York
ANZ Australia 23.074 4.425 ANZ Australia
PT Bank ICBC Indonesia 6.849 6.324 PT Bank ICBC Indonesia
PT Bank Central Asia Tbk 5.014 4.512 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 3.337 3.222 PT Bank Mandiri (Persero) Tbk
Citibank N.A., London 2.577 615 Citibank N.A., London
Citibank N.A., New York 2.274 76.576 Citibank N.A., New York
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 80 49 Hong Kong
258.935 118.338
Jumlah 330.685 165.626 Total
Cadangan kerugian
penurunan nilai (236) (169) Allowance for impairment losses
Neto 330.449 165.457 Net
c. Tingkat suku bunga efektif rata-rata setahun: c. Average effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah 0,01% 0,64% Rupiah
Mata uang asing 0,94% 2,19% Foreign currencies
64
Page 363
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
d. Perubahan nilai tercatat bruto atas giro pada d. Movements in the gross carrying amount of
bank lain adalah sebagai berikut: current accounts with other banks are
as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 139.142 - - 139.142 December 31, 2023
Aset baru 667 - - 667 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
Pengukuran kembali 25.817 - - 25.817 Remeasurement
31 Desember 2024 165.626 - - 165.626 December 31, 2024
Aset baru - - - - New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
Pengukuran kembali 165.059 - - 165.059 Remeasurement
31 Desember 2025 330.685 - - 330.685 December 31, 2025
e. Perubahan cadangan kerugian penurunan nilai e. Movements in the allowance for impairment
atas giro pada bank lain adalah sebagai berikut: losses amount of current accounts with other
banks are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 126 - - 126 December 31, 2023
Aset baru 1 - - 1 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
Pengukuran Kembali 42 - - 42 Remeasurement
31 Desember 2024 169 - - 169 December 31, 2024
Aset baru - - - - New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
Pengukuran Kembali 67 - - 67 Remeasurement
31 Desember 2025 236 - - 236 December 31, 2025
f. Manajemen Bank berkeyakinan bahwa jumlah f. The Bank’s management believes that
cadangan kerugian penurunan nilai adalah the allowance for impairment losses is
cukup untuk menutup kemungkinan kerugian adequate to cover possible impairment
penurunan nilai atas tidak tertagihnya giro pada losses from uncollectible current accounts
bank lain. with other banks.
65
Page 364
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis dan mata uang: a. By type and currency:
31 Desember/December 31,
2025 2024
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Bank Indonesia 283.507 96.582 Bank Indonesia
PT Bank ANZ Indonesia 166.750 - PT Bank ANZ Indonesia
PT Bank Mega Tbk 133.400 - PT Bank Mega Tbk
PT Bank CTBC Indonesia 83.375 - PT Bank CTBC Indonesia
PT Bank Shinhan Indonesia - 241.425 PT Bank Shinhan Indonesia
Jumlah 667.032 338.007 Total
Cadangan kerugian penurunan nilai (2) (1) Allowance for impairment losses
Jumlah 667.030 338.006 Total
b. Tingkat suku bunga efektif setahun: b. Effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah 1,67% - 2,60% 1,36% - 2,30% Rupiah
Mata uang asing 0,98% - 4,35% 1,07% - 4,57% Foreign currencies
c. Sisa umur hingga jatuh tempo atas penempatan c. The remaining period until maturity on
pada Bank Indonesia dan bank lain adalah di placements with Bank Indonesia and other
bawah 3 bulan. banks is under 3 months.
d. Perubahan nilai tercatat bruto atas penempatan d. Movements in the gross carrying amount of
pada Bank Indonesia dan bank lain adalah placement with Bank Indonesia and other
sebagai berikut: banks are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 45.000 - - 45.000 December 31, 2023
Aset baru 338.007 - - 338.007 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (45.000) - - (45.000) (excluding write-offs)
31 Desember 2024 338.007 - - 338.007 December 31, 2024
Aset baru 667.032 - - 667.032 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (338.007) - - (338.007) (excluding write-offs)
31 Desember 2025 667.032 - - 667.032 December 31, 2025
66
Page 365
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
e. Perubahan cadangan kerugian penurunan nilai e. The movements in the allowance for
atas penempatan pada Bank Indonesia dan impairment losses of placement with Bank
bank lain adalah sebagai berikut: Indonesia and other banks are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 1 - - 1 December 31, 2023
Aset baru 1 - - 1 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1) - - (1) (excluding write-offs)
31 Desember 2024 1 - - 1 December 31, 2024
Aset baru 2 - - 2 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1) - - (1) (excluding write-offs)
31 Desember 2025 2 - - 2 December 31, 2025
f. Manajemen Bank berkeyakinan bahwa jumlah f. The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses is adequate
cukup untuk menutup kemungkinan kerugian to cover possible impairment losses from
penurunan nilai atas tidak tertagihnya uncollectible placement with Bank Indonesia
penempatan pada Bank Indonesia dan bank and other banks.
lain.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan tujuan, jenis, dan mata uang: a. By purpose, type and currency:
31 Desember/December 31,
2025 2024
Diukur pada Measured at fair value
nilai wajar melalui penghasilan through other
komprehensif lain comprehensive income
Pihak ketiga Third parties
Obligasi pemerintah Government bonds
IDSR161026364S 3.045.469 - IDSR161026364S
IDSR021026364S 1.049.134 - IDSR021026364S
IDSR061126364S 499.244 - IDSR061126364S
IDSR201126364S 299.511 - IDSR201126364S
IDSR030726364S 180.755 - IDSR030726364S
IDSR030626364S 100.153 - IDSR030626364S
IDSR071125364S - 585.062 IDSR071125364S
IDSR171025364S - 498.683 IDSR171025364S
IDSR141125364S - 493.527 IDSR141125364S
IDSR101025364S - 488.566 IDSR101025364S
IDSR260925364S - 337.158 IDSR260925364S
IDVB0314022025 - 321.846 IDVB0314022025
IDSR311025364S - 299.702 IDSR311025364S
IDSR241025364S - 299.469 IDSR241025364S
IDSR240125364S - 269.634 IDSR240125364S
IDSR030125364S - 234.514 IDSR030125364S
IDSR190925364S - 192.507 IDSR190925364S
IDSR031025364S - 192.110 IDSR031025364S
IDSR170125364S - 179.679 IDSR170125364S
IDVB0310012025 - 161.013 IDVB0310012025
IDVB0317012025 - 161.004 IDVB0317012025
IDVB0324012025 - 160.996 IDVB0324012025
IDVB0303012025 - 160.993 IDVB0303012025
67
Page 366
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, jenis, dan mata uang: a. By purpose, type and currency: (continued)
(lanjutan)
31 Desember/December 31
2025 2024
Diukur pada Measured at fair value
nilai wajar melalui penghasilan through other
komprehensif lain (lanjutan) comprehensive income (continued)
Pihak ketiga (lanjutan) Third parties (coninued)
Obligasi pemerintah (lanjutan) Government bonds (continued)
IDVB0321022025 - 160.956 IDVB0321022025
PBS0017 - 130.690 PBS0017
VR0033 - 129.852 VR0033
PBS036 - 129.551 PBS036
IDSR080925367S - 96.215 IDSR080925367S
IDSR100125364S - 73.604 IDSR100125364S
IDSR310125364S - 49.790 IDSR310125364S
Total efek-efek yang Total marketable securities measured
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain 5.174.266 5.807.121 comprehensive income
Diskonto yang belum diamortisasi (184.143) (134.296) Unamortised discount
Jumlah 4.990.123 5.672.825 Total
Diukur pada
biaya perolehan di amortisasi Measured at amortized cost
Pihak ketiga Third parties
Rupiah Rupiah
Efek-efek pemerintah Government securities
Obligasi Negara FR0104 1.901.796 358.296 Government Bonds FR0104
Obligasi Negara FR0109 595.000 - Government Bonds FR0109
Obligasi Negara PBSG001 250.000 250.000 Government Bonds PBSG001
Obligasi Negara FR0101 235.249 235.259 Government Bonds FR0101
Obligasi korporasi Corporate bonds
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 200.000 (Persero) Tbk
Wesel ekspor Export Bill
Wesel Ekspor 0041 13.446 - Export Bill 0041
Wesel Ekspor 0053 - 42.027 Export Bill 0053
Wesel Ekspor 0054 - 18.491 Export Bill 0054
Wesel Ekspor 0066 - 38.648 Export Bill 0066
Total efek-efek yang Total marketable securities measured
diukur pada biaya perolehan at fair value amortized cost
di amortisasi 2.995.491 1.142.721
Premi yang belum diamortisasi 85.169 74 Unamortised premium
Jumlah 3.080.660 1.142.795 Total
Jumlah efek-efek 8.070.783 6.815.620 Total marketable securities
Cadangan kerugian penurunan nilai (2) (104) Allowance for impairment losses
Neto 8.070.781 6.815.516 Net
68
Page 367
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan penerbit: b. By issuer:
31 Desember/December 31,
2025 2024
Pemerintah 8.156.311 6.650.676 Government
Korporasi 13.446 299.166 Corporate
Jumlah 8.169.757 6.949.842 Total
Diskonto yang belum diamortisasi (98.974) (134.222) Unamortised discount
Jumlah efek-efek 8.070.783 6.815.620 Total marketable securities
Cadangan kerugian penurunan nilai (2) (104) Allowance for impairment losses
Neto 8.070.781 6.815.516 Net
c. Berdasarkan peringkat: c. By rating:
Peringkat obligasi korporasi yang dimiliki oleh The rating of corporate bonds owned by the
Bank dari PT Pemeringkat Efek Indonesia dan Bank is rated by PT Pemeringkat Efek
PT Fitch Ratings Indonesia, pihak ketiga, Indonesia and PT Fitch Ratings Indonesia,
obligasi korporasi adalah sebagai berikut: third parties, corporate bonds as follows:
Pemeringkat/ 31 Desember/ 31 Desember/
Rated by December 31, 2025 December 31, 2024
PT Bank Rakyat Fitch Ratings Indonesia - BBB PT Bank Rakyat
Indonesia (Persero) Tbk PT Pemeringat Efek Indonesia (Persero) Tbk
Indonesia - idAAA
d. Tingkat suku bunga efektif setahun: d. Effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah Rupiah
Obligasi korporasi 4,42% - 7,37% 5,61% - 7,23% Corporate bonds
Efek-efek pemerintah 4,45% - 10,40% 6,31% - 8,74% Government securities
e. Efek–efek yang telah dijual dengan janji dibeli e. Securities sold under agreement to
kembali masing-masing pada tanggal repurchase as of December 31, 2025 and
31 Desember 2025 dan 2024 berjumlah 2024 amounted to Rp179,000 and
Rp179.000 dan Rp1.629.000 (Catatan 21). Rp1,629,000 (Note 21).
f. Perubahan nilai tercatat bruto atas efek-efek f. Movements in the gross carrying amount of
adalah sebagai berikut: securities are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 4.506.619 - - 4.506.619 December 31, 2023
Aset baru 6.109.749 - - 6.109.749 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (3.817.164) - - (3.817.164) (excluding write-offs)
Pengukuran kembali 16.416 - - 16.416 Remeasurement
31 Desember 2024 6.815.620 - - 6.815.620 December 31, 2024
Aset baru 7.227.243 - - 7.227.243 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (5.971.991) - - (5.971.991) (excluding write-offs)
Pengukuran kembali (89) - - (89) Remeasurement
31 Desember 2025 8.070.783 - - 8.070.783 December 31, 2025
69
Page 368
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
g. Perubahan cadangan kerugian penurunan nilai g. The movements in the allowance for
atas efek-efek adalah sebagai berikut: impairment losses of securities are as
follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 152 - - 152 December 31, 2023
Aset baru 11 - - 11 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
Pengukuran kembali (59) - - (59) Remeasurements
31 Desember 2024 104 - - 104 December 31, 2024
Aset baru 2 - - 2 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (104) - - (104) (excluding write-offs)
Pengukuran kembali - - - - Remeasurements
31 Desember 2025 2 - - 2 December 31, 2025
h. Manajemen Bank berkeyakinan bahwa jumlah h. The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses is adequate
cukup untuk menutup kemungkinan kerugian to cover possible impairment losses from
penurunan nilai atas tidak tertagihnya efek-efek. uncollectible securities.
9. TAGIHAN DAN LIABILITAS AKSEPTASI 9. ACCEPTANCE RECEIVABLES AND
PAYABLES
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letters of credit acceptances arising from import bills, supported
berjangka yang berasal dari nasabah pihak ketiga by letters of credit, which are received from
dengan rincian berdasarkan: third party customers, with details as follows:
a. Berdasarkan mata uang a. By currencies
31 Desember/December 31,
2025 2024
Dolar Amerika Serikat 2.188 - United States Dollar
Euro Eropa 984 - European Euro
Yuan Renminbi Cina - 12.262 Chinese Yuan Renminbi
Jumlah 3.172 12.262 Total
Cadangan kerugian
penurunan nilai (3) (2) Allowance for impairment losses
Jumlah 3.169 12.260 Total
70
Page 369
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. TAGIHAN DAN LIABILITAS AKSEPTASI 9. ACCEPTANCE RECEIVABLES AND
(lanjutan) PAYABLES (continued)
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letter of credit acceptances arising from import bills, supported
berjangka yang berasal dari nasabah pihak ketiga by letters of credit, which are received from third
dengan rincian berdasarkan: (lanjutan) party customers, with details as follows:
(continued)
b. Berdasarkan jangka waktu akseptasi sejak b. By terms of acceptance from issuance dates
tanggal penerbitan hingga tanggal jatuh tempo to maturity dates were as follows:
adalah sebagai berikut:
31 Desember/December 31,
2025 2024
Mata uang asing Foreign currencies
≤ 1 bulan - - ≤ 1 month
> 1 bulan ≤ 3 bulan 547 12.262 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 1.531 - > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 1.094 - > 6 months ≤ 12 months
Jumlah 3.172 12.262 Total
Cadangan kerugian
penurunan nilai (3) (2) Allowance for impairment losses
Jumlah 3.169 12.260 Total
c. Perubahan nilai tercatat bruto atas tagihan c. Movements in the gross carrying amount of
akseptasi adalah sebagai berikut: acceptance receivables are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 - - - - December 31, 2023
Aset baru 12.262 - - 12.262 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
31 Desember 2024 12.262 - - 12.262 December 31, 2024
Aset baru 3.172 - - 3.172 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (12.262) - - (12.262) (excluding write-offs)
31 Desember 2025 3.172 - - 3.172 December 31, 2025
71
Page 370
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. TAGIHAN DAN LIABILITAS AKSEPTASI 9. ACCEPTANCE RECEIVABLES AND
(lanjutan) PAYABLES (continued)
d. Perubahan cadangan kerugian penurunan nilai d. Movements in the allowance for impairment
tagihan akseptasi adalah sebagai berikut: losses of acceptance receivables are as
follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 - - - - December 31, 2023
Aset baru 2 - - 2 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) - - - - (excluding write-offs)
31 Desember 2024 2 - - 2 December 31, 2024
Aset baru 3 - - 3 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (2) - - (2) (excluding write-offs)
31 Desember 2025 3 - - 3 December 31, 2025
e. Manajemen Bank berkeyakinan bahwa jumlah e. The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses is adequate
cukup untuk menutup kemungkinan kerugian to cover possible impairment losses from
penurunan nilai atas tidak tertagihnya uncollectible acceptance.
akseptasi.
10. KREDIT YANG DIBERIKAN 10. LOANS
a. Berdasarkan jenis kredit a. By type of loans
31 Desember/December 31,
2025 2024
Pihak berelasi Related parties
Rupiah Rupiah
Konsumer 3.415 4.693 Consumer
Karyawan 796 938 Employee
4.211 5.631
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 11.401.419 8.858.720 Working capital
Investasi 6.571.872 6.374.339 Investment
Konsumer 1.249.981 1.423.241 Consumer
Karyawan 1.036 1.420 Employee
19.224.308 16.657.720
Mata uang asing Foreign currencies
Investasi 5.399.262 5.077.951 Investment
Modal Kerja 1.779.406 1.722.499 Working capital
7.178.668 6.800.450
Jumlah 26.407.187 23.463.801 Total
Cadangan kerugian penurunan nilai (268.605) (450.922) Allowance for impairment losses
Neto 26.138.582 23.012.879 Net
72
Page 371
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
b. Berdasarkan sektor ekonomi b. By economic sectors
31 Desember/December 31,
2025 2024
Rupiah Rupiah
Perantara keuangan 4.321.787 3.768.705 Financial intermediary
Industri pengolahan 2.975.814 2.812.038 Manufacturing
Perdagangan besar dan eceran 2.737.608 2.603.129 Wholesale and retail
Transportasi, pergudangan, dan Transportation, warehousing and
komunikasi 2.681.781 1.801.034 communication
Konstruksi 2.465.966 1.793.546 Construction
Rumah tangga 1.255.227 1.430.292 Household
Real estate, usaha persewaan,
dan jasa perusahaan 1.029.113 783.724 Real estate, leasing and services
Listrik, gas, dan air 593.330 566.265 Electricity, gas and water
Penyediaan akomodasi dan Accommodation, food and
penyediaan makan minum 507.491 536.112 beverages
Pertambangan 428.122 313.170 Mining
Jasa kesehatan dan kegiatan
sosial 120.758 104.035 Health and social services
Jasa pendidikan 43.387 61.601 Education services
Pertanian, perburuan, dan kehutanan 40.587 58.543 Agriculture, hunting and forestry
Perikanan 15.571 17.564 Fishing
Jasa kemasyarakatan, sosial
budaya, hiburan, dan Social, art, culture, recreation
jasa lainnya 10.494 12.338 and other services
Lain-lain 1.483 1.255 Others
19.228.519 16.663.351
Mata uang asing Foreign currencies
Industri pengolahan 4.050.123 3.600.908 Manufacturing
Listrik, gas, dan air 1.712.352 1.736.978 Electricity, gas, and water
Pertambangan dan penggalian 822.730 578.345 Mining and excavation
Real estate, usaha persewaan,
dan jasa perusahaan 268.438 340.006 Real estate, leasing and services
Konstruksi 166.949 - Construction
Perantara keuangan 83.044 39.119 Financial intermediary
Penyediaan akomodasi dan Accommodation, food, and
penyediaan makan minum 66.700 80.475 beverages
Transportasi, pergudangan, dan Transportation, warehousing
komunikasi 6.389 20.471 and communication
Perdagangan besar dan eceran 1.943 404.148 Wholesale and retail
7.178.668 6.800.450
Jumlah 26.407.187 23.463.801 Total
Cadangan kerugian penurunan nilai (268.605) (450.922) Allowance for impairment losses
Neto 26.138.582 23.012.879 Net
73
Page 372
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
c. Berdasarkan jatuh tempo perjanjian kredit c. By maturity based on loan agreement
31 Desember/December 31,
2025 2024
Rupiah Rupiah
≤ 1 tahun 7.199.051 6.375.555 ≤ 1 year
> 1 - 2 tahun 375.961 830.628 > 1 - 2 years
> 2 - 5 tahun 4.952.925 3.928.029 > 2 - 5 years
> 5 tahun 6.700.582 5.529.139 > 5 years
19.228.519 16.663.351
Mata uang asing Foreign currencies
≤ 1 tahun 1.432.746 1.119.293 ≤ 1 year
> 1 - 2 tahun - 126.740 > 1 - 2 years
> 2 - 5 tahun 2.926.859 3.301.957 > 2 - 5 years
> 5 tahun 2.819.063 2.252.460 > 5 years
7.178.668 6.800.450
Jumlah 26.407.187 23.463.801 Total
Cadangan kerugian penurunan nilai (268.605) (450.922) Allowance for impairment losses
Neto 26.138.582 23.012.879 Net
d. Tingkat suku bunga efektif rata-rata setahun: d. Average effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah 7,54% 8,05% Rupiah
Mata uang asing 5,74% 6,79% Foreign currencies
74
Page 373
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
e. Perubahan nilai tercatat bruto atas kredit yang e. Movements in the gross carrying amount of
diberikan adalah sebagai berikut: loans are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 18.469.617 329.609 560.752 19.359.978 December 31, 2023
Aset baru 4.575.692 1.536 1.983 4.579.211 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (2.518.232) (17.812) (41.104) (2.577.148) (excluding write-offs)
Pengalihan ke Tahap 1 4.407 (4.264) (143) - Transfers to Stage 1
Pengalihan ke Tahap 2 (17.766) 17.766 - - Transfers to Stage 2
Pengalihan ke Tahap 3 (500.539) (297.016) 797.555 - Transfers to Stage 3
Pengukuran kembali 2.533.787 (6.415) 16.759 2.544.131 Remeasurement
Penghapusbukuan - (232.099) (232.099) Bad debts written-off
Perubahan valuta asing (192.402) - (17.870) (210.272) Foreign exchange changes
31 Desember 2024 22.354.564 23.404 1.085.833 23.463.801 December 31, 2024
Aset baru 4.202.447 5.219 - 4.207.666 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1.410.753) (5.073) (41.742) (1.457.568) (excluding write-offs)
Pengalihan ke Tahap 1 7.453 (3.709) (3.744) - Transfers to Stage 1
Pengalihan ke Tahap 2 (73.460) 481.566 (408.106) - Transfers to Stage 2
Pengalihan ke Tahap 3 (48.083) (3.774) 51.857 - Transfers to Stage 3
Pengukuran kembali 234.000 (1.285) (16.601) 216.114 Remeasurement
Penghapusbukuan - - (274.745) (274.745) Bad debts written-off
Perubahan valuta asing 232.196 - 19.723 251.919 Foreign exchange changes
31 Desember 2025 25.498.364 496.348 412.475 26.407.187 December 31, 2025
f. Perubahan cadangan kerugian penurunan nilai f. The movements in the allowance for
atas kredit yang diberikan adalah sebagai impairment losses of loans are as follows:
berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 30.445 74.922 408.194 513.561 December 31, 2023
Aset baru 5.636 230 574 6.440 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (2.966) (2.075) 4.999 (42) (excluding write-offs)
Pengalihan ke Tahap 1 (87.719) 2.098 85.621 - Transfers to Stage 1
Pengalihan ke Tahap 2 91 (81.480) 81.389 - Transfers to Stage 2
Pengalihan ke Tahap 3 - - - - Transfers to Stage 3
Pengukuran kembali 80.966 9.094 65.376 155.436 Remeasurement
Penghapusbukuan - - (232.099) (232.099) Bad debts written-off
Perubahan valuta asing 188 - 7.438 7.626 Foreign exchange changes
31 Desember 2024 26.641 2.789 421.492 450.922 December 31, 2024
Aset baru 8.317 1.115 - 9.432 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1.479) (531) (13.855) (15.865) (excluding write-offs)
Pengalihan ke Tahap 1 9 (5) (4) - Transfers to Stage 1
Pengalihan ke Tahap 2 (6.434) 107.521 (101.087) - Transfers to Stage 2
Pengalihan ke Tahap 3 (18.767) (1.194) 19.961 - Transfers to Stage 3
Pengukuran kembali 46.535 (345) 43.417 89.607 Remeasurement
Penghapusbukuan - - (274.745) (274.745) Bad debts written-off
Perubahan valuta asing 1.232 - 8.022 9.254 Foreign exchange changes
31 Desember 2025 56.054 109.350 103.201 268.605 December 31, 2025
g. Manajemen berpendapat bahwa jumlah g. Management believes that the allowance for
cadangan kerugian penurunan nilai yang impairment losses is adequate.
dibentuk telah memadai.
75
Page 374
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. PENDAPATAN BUNGA YANG MASIH AKAN 11. INTEREST RECEIVABLES
DITERIMA
31 Desember/December 31,
2025 2024
Bunga atas: Interest on:
Kredit yang diberikan 82.079 133.871 Loans
Efek-efek 73.266 24.897 Marketable securities
Interbank call money 44 62 Interbank call money
Jumlah 155.389 158.830 Total
Pendapatan bunga yang masih akan diterima dari Interest receivables from related parties as of
pihak berelasi adalah sebesar Rp9 dan Rp12 December 31, 2025 and 2024, amounted to Rp9
masing-masing pada tanggal 31 Desember 2025 and Rp12, respectively (Note 32).
dan 2024 (Catatan 32).
Pendapatan bunga yang masih akan diterima Interest receivables in foreign currencies as of
dalam mata uang asing adalah sebesar Rp35.192 December 31, 2025 and 2024, amounted to
dan Rp87.033 masing-masing pada tanggal Rp35,192 and Rp87,033, respectively.
31 Desember 2025 dan 2024.
12. ASET TETAP DAN ASET HAK GUNA 12. FIXED ASSETS AND RIGHT-OF-USE ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember 2025/December 31, 2025
31 Desember/
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
January 1, 2025 Additions Deductions Reclassifications 2025
Kepemilikan langsung Direct ownership
Harga penilaian kembali Revalued amount
Tanah 414.773 - - - 414.773 Land
Bangunan 471.943 - - - 471.943 Buildings
Prasarana 26.023 - - 1.200 27.223 Leasehold improvements
Inventaris kantor 134.950 8.992 (17.888) 1.280 127.334 Office equipment
Kendaraan 56.699 2.246 (4.564) - 54.381 Vehicles
1.104.388 11.238 (22.452) 2.480 1.095.654
Aset dalam penyelesaian 3.591 3.890 (908) (2.480) 4.093 Construction in progress
Total biaya perolehan
aset tetap 1.107.979 15.128 (23.360) - 1.099.747 Total cost of fixed assets
Aset hak guna 85.485 13.500 (25.854) - 73.131 Right-of-use of assets
Total biaya perolehan
aset tetap dan Total cost of fixed assets
aset hak guna 1.193.464 28.628 (49.214) - 1.172.878 and right-of-use of assets
Akumulasi penyusutan Accumulated depreciation
Bangunan (181.053) (27.803) - - (208.856) Buildings
Prasarana (23.872) (831) - - (24.703) Leasehold improvements
Inventaris kantor (117.144) (10.895) 17.888 - (110.151) Office equipment
Kendaraan (56.551) (273) 4.538 - (52.286) Vehicles
(378.620) (39.802) 22.426 - (395.996)
Aset hak guna (33.765) (20.859) 25.824 - (28.800) Right-of-use of assets
Total akumulasi
penyusutan Total accumulated
aset tetap dan depreciation of fixed assets
aset hak guna (412.385) (60.661) 48.250 - (424.796) and right-of-use of assets
Nilai buku neto 781.079 748.082 Net book value
76
Page 375
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
31 Desember 2024/December 31, 2024
31 Desember/
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
January 1, 2024 Additions Deductions Reclassifications 2024
Kepemilikan langsung Direct ownership
Harga penilaian kembali Revalued amount
Tanah 432.990 - (18.217) - 414.773 Land
Bangunan 479.640 - (7.697) - 471.943 Buildings
Prasarana 25.074 2.394 (1.458) 13 26.023 Leasehold improvements
Inventaris kantor 126.509 13.470 (5.016) (13) 134.950 Office equipment
Kendaraan 67.067 84 (10.452) - 56.699 Vehicles
1.131.280 15.948 (42.840) - 1.104.388
Aset dalam penyelesaian 4.311 6.394 - (7.114) 3.591 Construction in progress
Total biaya perolehan
aset tetap 1.135.591 22.342 (42.840) (7.114) 1.107.979 Total cost of fixed assets
Aset hak guna 70.832 44.109 (29.456) - 85.485 Right-of-use of assets
Total biaya perolehan
aset tetap dan Total cost of fixed assets
aset hak guna 1.206.423 66.451 (72.296) (7.114) 1.193.464 and right-of-use of assets
Akumulasi penyusutan Accumulated depreciation
Bangunan (156.761) (28.716) 4.424 - (181.053) Buildings
Prasarana (24.441) (876) 1.458 (13) (23.872) Leasehold improvements
Inventaris kantor (113.431) (8.734) 5.008 13 (117.144) Office equipment
Kendaraan (66.267) (668) 10.384 - (56.551) Vehicles
(360.900) (38.994) 21.274 - (378.620)
Aset hak guna (43.198) (20.023) 29.456 - (33.765) Right-of-use of assets
Total akumulasi
penyusutan Total accumulated
aset tetap dan depreciation of fixed assets
aset hak guna (404.098) (59.017) 50.730 - (412.385) and right-of-use of assets
Nilai buku neto 802.325 781.079 Net book value
Aset tetap Bank, kecuali tanah, prasarana, dan All fixed assets, except for land, leasehold
inventaris kantor diasuransikan pada perusahaan improvements, and office equipment are insured
asuransi yaitu PT Asuransi Bina Dana Arta dan with insurance company PT Asuransi Bina
PT Asuransi Central Asia (pihak ketiga) dengan total Dana Arta and PT Asuransi Central Asia
nilai pertanggungan sebesar Rp288.636 dan (third parties) for total coverage amounting to
Rp313.614 pada tanggal 31 Desember 2025 dan Rp288,636 and Rp313,614 as of December 31,
2024. Manajemen berpendapat bahwa nilai 2025 and 2024. All the insurance companies
pertanggungan tersebut cukup untuk menutupi above are third parties. Management believes that
kemungkinan kerugian atas aset yang the insurance coverages are adequate to cover
dipertanggungkan. possible losses on the assets insured.
Rincian laba penjualan aset tetap untuk tahun-tahun The details of gain on sale of fixed assets for the
yang berakhir 31 Desember 2025 dan 2024 adalah years ended December 31, 2025 and 2024 are as
sebagai berikut: follows:
31 Desember/December 31,
2025 2024
Hasil penjualan aset tetap 851 3.578 Proceeds from sale of fixed assets
Nilai buku bersih aset tetap - - Net book value of fixed assets
Laba penjualan aset tetap 851 3.578 Gain on sale of fixed assets
<
Nilai tercatat bruto dari aset tetap yang telah The gross carrying amount of the Bank fully
didepresiasi penuh oleh Bank namun masih depreciated fixed assets that are still in use
digunakan adalah sebesar Rp170.256 dan amounted to Rp170,256 and Rp166,058 as of
Rp166.058 masing-masing pada tanggal 31 December 31, 2025 and December 31, 2024,
Desember 2025 dan 31 Desember 2024. respectively.
77
Page 376
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Rekonsiliasi pengurangan aset tetap yang Reconciliations of deduction to fixed assets which
berasal dari penjualan dan reklasifikasi adalah comes from disposal an reclassification are
sebagai berikut: as follows:
31 Desember/December 31,
2025 2024
Pengurangan melalui penjualan aset tetap 6.844 11.283 Deduction through sale of fixed assets
Penghapusan aset tetap 15.608 5.643 Write-off of fixed asets
Pengurangan aset dalam penyelesaian Deduction of construction in progress
melalui reklasifikasi aset tetap 2.480 7.114 through reclassifications
Penghapusan aset dalam penyelesaian 908 - Write-off of construction in progress
Pengurangan aset hak guna 25.854 29.456 Deduction of right-of-uses assets
Reklasifikasi ke properti terbengkalai - 25.914 Reclassification to abandoned assets
Total pengurangan 51.694 79.410 Total deductions
Sejak tahun 2014, Bank menerapkan model Since 2014, the Bank has applied revaluation
revaluasi untuk tanah dan bangunan, sehingga nilai model for land and buildings thus, the carrying
tercatat pada tanggal 31 Desember 2023 values as of December 31, 2023 reflect the fair
mencerminkan nilai wajar. Penilaian kembali atas values. The revaluations of fixed assets except
aset tetap selain inventaris kantor dan kendaraan for office equipment and vehicles using cut-off
per tanggal 31 Desember 2023 dilakukan oleh December 31, 2023 are performed by external
penilai independen eksternal, Kantor Jasa Penilai independent appraiser, Public Appraiser Firm
Publik (“KJPP”) Hari Utomo & Rekan dalam Laporan (“KJPP”) Hari Utomo & Rekan as stated in the
Penilaian tertanggal 3 Januari 2024. Penilaian Valuation Report dated January 3, 2024.
dilakukan berdasarkan Standar Penilaian Indonesia, Valuations were performed based on Indonesian
ditentukan berdasarkan transaksi pasar terkini dan Valuation Standards which are appropriate with
dilakukan dengan ketentuan-ketentuan yang lazim. recent market transactions done on arm’s length
Pendekatan penilaian yang dipakai adalah terms. The valuation method used is market data
pendekatan data pasar dan pendekatan biaya. approach and cost approach.
Nilai wajar dari aset tetap dihitung dengan Fair values of fixed assets are calculated using
menggunakan pendekatan perbandingan harga the comparable market data approach and cost
pasar dan estimasi biaya reproduksi baru atau biaya reproduction or cost replacement approach.
pengganti baru. Harga pasar dari aset tetap yang The approximate market prices of comparable
paling mendekati disesuaikan dengan perbedaan fixed assets is adjusted for differences in key
atribut utama seperti ukuran aset, lokasi, kondisi attributes such as size, location, physical
fisik, faktor depresiasi, dan biaya penggantian. conditions, depreciation factor, and replacement
Pengukuran nilai wajar juga mempertimbangkan costs. The fair value measurement also considers
penggunaan tertinggi dan terbaik (highest and highest and best use of the asset being valued.
best use) dari aset yang dinilai.
Kenaikan nilai revaluasi sebesar Rp105.127 dicatat Increase in revaluation value of Rp105,127 is
di penghasilan komprehensif lain di ekuitas, tidak recorded as part of other comprehensive income
ada penurunan nilai revaluasi untuk tahun yang in equity, there is no decrease in the revaluation
berakhir 31 Desember 2023. value for the year ended December 31, 2023.
Jumlah tercatat aset tetap apabila aset tersebut The amount of fixed assets if recorded using cost
dicatat dengan model biaya adalah sebagai berikut: method are the following:
31 Desember/December 31,
2025 2024
Tanah 227.997 227.997 Land
Bangunan 217.260 235.955 Buildings
Prasarana 2.425 2.237 Leaseholds improvements
Inventaris kantor 16.054 16.776 Office equipment
Kendaraan 2.069 91 Vehicles
Jumlah 465.805 483.056 Total
78
Page 377
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT-OF-USE ASSETS
(continued)
Rincian aset dalam penyelesaian beserta The details of the construction in progress with
persentase penyelesaian dan nilai kontrak adalah percentage of completion and contract value are
sebagai berikut: as follows:
31 Desember/December 31, 2025
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated timing
completion cost of completion
Renovasi bangunan 50% 327 2026 Leasehold improvements
Software 50% 3.283 2026 Software
Perlengkapan kantor 50% 483 2026 Office equipment
31 Desember/December 31, 2024
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated timing
completion cost of completion
Renovasi Bangunan 80% 1.330 2025 Leasehold improvements
Software 80% 2.252 2025 Software
Mesin Kantor 50% 9 2025 Office machines
Manajemen juga berpendapat bahwa tidak terdapat Management believes that as of December 31,
penurunan nilai lainnya atas aset tersebut pada 2025 and 2024, no other impairment in value for
tanggal 31 Desember 2025 dan 2024. fixed assets.
Aset hak guna per 31 Desember 2025 dan 2024 Rights of use assets as of December 31, 2025
adalah sebagai berikut: and 2024 as follows:
Penambahan Pengurangan
1 Januari/ dan reklasifikasi/ dan reklasifikasi/ 31 Desember/
January 1, Additions Deductions December 31,
2025 and reclassification and reclassification 2025
Biaya perolehan Cost
Bangunan 51.286 11.904 (13.871) 49.319 Buildings
Kendaraan 5.152 1.596 (1.056) 5.692 Vehicles
Lain-lain 29.047 - (10.927) 18.120 Others
Total biaya perolehan 85.485 13.500 (25.854) 73.131 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan (20.670) (11.117) 13.871 (17.916) Buildings
Kendaraan (1.870) (1.562) 1.056 (2.376) Vehicles
Lain-lain (11.225) (8.180) 10.897 (8.508) Others
Total Akumulasi penyusutan (33.765) (20.859) 25.824 (28.800) Total Accumulated depreciation
Nilai buku - neto 51.720 44.331 Book value - net
Penambahan Pengurangan
1 Januari/ dan reklasifikasi/ dan reklasifikasi/ 31 Desember/
January 1, Additions Deductions December 31,
2024 and reclassification and reclassification 2024
Biaya perolehan Cost
Bangunan 51.287 20.349 (20.350) 51.286 Buildings
Kendaraan 4.824 4.096 (3.768) 5.152 Vehicles
Lain-lain 14.721 19.664 (5.338) 29.047 Others
Total biaya perolehan 70.832 44.109 (29.456) 85.485 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan (29.642) (11.378) 20.350 (20.670) Buildings
Kendaraan (4.030) (1.608) 3.768 (1.870) Vehicles
Lain-lain (9.526) (7.037) 5.338 (11.225) Others
Total Akumulasi penyusutan (43.198) (20.023) 29.456 (33.765) Total Accumulated depreciation
Nilai buku - neto 27.634 51.720 Book value - net
Bank menyewa beberapa aset termasuk gedung The Bank rent a number of assets including
kantor, rumah dinas, kendaraan dan lain-lain. offices, official houses, vehicles and others.
79
Page 378
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. GOODWILL 13. GOODWILL
Seperti diungkapkan pada Catatan 1b, Bank As disclosed in Note 1b, the Bank acquired
melakukan akuisisi atas 100% kepemilikan saham 100% equity interests in PT Bank Antardaerah.
pada PT Bank Antardaerah. Nilai wajar dari aset dan The fair values of the identifiable assets and
liabilitas teridentifikasi PT Bank Antardaerah pada liabilities of PT Bank Antardaerah as at the date
tanggal akuisisi (24 Juni 2016) adalah: of acquisition (June 24, 2016) were:
Nilai wajar/
Fair value
Imbalan yang dialihkan 517.913 Consideration transferred
Nilai wajar aset bersih teridentifikasi (271.755) Total identifiable net assets at fair value
Goodwill atas akuisisi 246.158 Goodwill arising on acquisition
Core deposits Intangible (55.428) Core deposits intangible
Teknologi perangkat lunak dan Software technology and
teknologi pendukung lainnya (655) other supporting technologies
Residual goodwill 190.075 Residual goodwill
Tujuan dilakukannya akuisisi adalah meningkatkan The purpose of the acquisition is to increase the
potensi skala usaha Bank menjadi lebih besar potential scale of the Bank business as well as
serta meningkatnya jangkauan operasional Bank increased in operational range of the Bank
terutama pada area yang sebelumnya merupakan especially in the areas that were previously
basis kekuatan utama yang dimiliki oleh the main power base owned by
PT Bank Antardaerah, baik itu untuk pemberian PT Bank Antardaerah, both for lending as well as
pinjaman maupun sebagai sumber perolehan dana source of third party funds.
pihak ketiga.
Pengujian penurunan nilai atas goodwill dilakukan Goodwill is tested for impairment annually and
setiap tahun dan ketika terdapat suatu indikasi bahwa when circumstances indicate that the carrying
nilai tercatatnya mengalami penurunan nilai. value may be impaired. The recoverable amount
Nilai terpulihkan ditentukan berdasarkan perhitungan was determined based on value in use that uses
nilai pakai yang menggunakan metode discounted discounted cash flow method. The Bank
cash flow. Bank menentukan unit penghasil kas determined the cash generating unit aligned with
sejalan dengan segmen operasi, yaitu kredit. the operating segment of loans. There were no
Tidak terdapat pergerakan atas nilai tercatat goodwill movements on carrying amount of goodwill for
selama tahun 2025. the year 2025.
Nilai terpulihkan tersebut dikategorikan sebagai The recoverable amount is categorized as
tingkat 3 dalam hierarki nilai wajar. Asumsi kunci yang level 3 in fair value hierarchy. Certain key
digunakan dalam perhitungan nilai pakai pada tanggal assumptions used in the value in use calculation
31 Desember 2025 dan 31 Desember 2024 adalah at December 31, 2025 and December 31, 2024
tingkat diskonto. Bank telah memilih untuk is discount rate. The Bank has chosen to use
menggunakan Cost of Equity (COE) sebagai tingkat the Cost of Equity (COE) as discount rate for
diskonto untuk arus kas yang didiskontokan. the discounted cash flow. The COE determined
COE yang ditentukan berdasarkan sumber eksternal based on external source is 10.80% and 11.40%
adalah 10,80% dan 11,40% pada tanggal for the year ended December 31, 2025 and
31 Desember 2025 dan 31 Desember 2024. December 31, 2024.
Tidak ada kerugian penurunan nilai goodwill yang There is no impairment of the goodwill identified
diidentifikasi selama tahun yang berakhir pada tanggal for the years ended December 31, 2025
31 Desember 2025 dan 2024. and 2024.
14. BIAYA DIBAYAR DI MUKA 14. PREPAID EXPENSES
31 Desember/December 31,
2025 2024
Pemeliharaan informasi teknologi 7.786 1.976 Information technology maintenance
Sewa 2.265 1.028 Rent
Asuransi 476 716 Insurance
Lain-lain 1.145 665 Others
Jumlah 11.672 4.385 Total
80
Page 379
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. AGUNAN YANG DIAMBIL ALIH 15. FORECLOSED ASSETS
Agunan Yang Diambil Alih (“AYDA”) merupakan Foreclosed assets represent loan collaterals
agunan pinjaman berupa tanah dan bangunan yang taken over by the Bank in the form of land and
telah diambil alih oleh Bank. Rincian dalam akun ini buildings. The details in this account are as
sebagai berikut: follows:
31 Desember/December 31
2025 2024
Agunan yang diambil alih 79.572 82.358 Foreclosed assets
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (1.081) (2.274) impairment losses
78.491 80.084
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on Financial Services Authority Republic of
Republik Indonesia (“POJK”) No. 40/POJK.03 /2019 Indonesia (“POJK”) No. 40/POJK.03 /2019
tentang “Penilaian Kualitas Aset Bank Umum”, regarding “Asset Quality Ratings for Commercial
khususnya AYDA, Bank diwajibkan untuk Banks” and particularly on the foreclosed assets,
melakukan upaya penyelesaian terhadap AYDA the Bank is required to have an action plan for
yang dimiliki. settlement for its foreclosed assets.
Rincian laba/rugi penjualan AYDA untuk tahun- The details of gain/loss on the sale of AYDA for
tahun yang berakhir 31 Desember 2025 dan 2024 the year ended 31 December 2025 and 2024 are
adalah sebagai berikut: as follows:
31 Desember/December 31,
2025 2024
Hasil penjualan 1.638 28.172 Proceeds from sale
Nilai buku bersih (1.593) (28.222) Net book value
Laba/(rugi) penjualan 45 (50) Profit/(loss) on sale
Perubahan nilai tercatat bruto atas AYDA untuk Movement in the gross carrying amount of AYDA
tahun-tahun yang berakhir pada 31 Desember 2025 for the years ended December 31, 2025 and 2024
dan 2024 adalah sebagai berikut: are as follows:
31 Desember/December 31,
2025 2024
Saldo Awal 82.358 135.580 Beginning balance
Aset dihentikan pengakuannya (1.593) (53.222) Assets derecognized
Penghapusbukuan (1.193) - Write-off
Saldo akhir 79.572 82.358 Ending balance
Mutasi cadangan kerugian penurunan nilai atas The changes in allowance for impairment losses
AYDA adalah: of foreclosed assets are as follows:
31 Desember/December 31,
2025 2024
Saldo awal 2.274 27.274 Beginning balance
Pembalikan selama tahun berjalan - (25.000) Reversal during the year
Penghapusbukuan (1.193) - Write-off
Saldo akhir 1.081 2.274 Ending balance
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah cukup allowance for impairment losses is adequate to
untuk menutup kemungkinan kerugian penurunan cover possible impairment losses from foreclosed
nilai atas agunan yang diambil alih. assets.
81
Page 380
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET LAIN-LAIN 16. OTHER ASSETS
31 Desember/December 31,
2025 2024
Properti terbengkalai - neto 127.801 127.801 Abandoned properties - net
Uang muka pajak (catatan 20) 23.741 - Prepaid tax (note 20)
Tagihan trade finance - neto 15.947 29.449 Trade finance billing - net
Core deposits intangible (setelah Core deposits intangible
dikurangi akumulasi amortisasi (net of accumulated amortization of
masing-masing sebesar Rp47.113 Rp47,113 and Rp41,571
dan Rp41.571 pada 31 Desember as of December 31, 2025
2025 dan 2024) 8.314 13.857 and 2024, respectively)
Persediaan 4.644 5.291 Inventories
Uang jaminan 3.726 3.751 Refundable deposits
Tagihan transaksi ATM Prima 1.065 1.254 ATM Prima billing transaction
Lain-lain 1.068 8.459 Others
Jumlah - neto 186.306 189.862 Total - net
Properti terbengkalai merupakan aset tetap yang The abandoned properties are fixed assets held
dimiliki Bank tetapi tidak digunakan untuk kegiatan by the Bank but not used for its customary
usaha perbankan yang lazim. Manajemen secara banking business. Management is actively trying
aktif berusaha untuk menjual properti terbengkalai to sell these abandoned properties.
tersebut.
Rincian laba penjualan properti terbengkalai untuk The detail of gain on sale of abandoned properties
tahun yang berakhir 31 Desember 2024 adalah for the year ended December 31, 2024 are as
sebagai berikut: follows:
31 Desember 2024/
December 31, 2024
Hasil Penjualan 1.946 Proceeds from sale
Nilai buku bersih (1.296) Net book value
Laba Penjualan 650 Gain on sale
Mutasi cadangan kerugian penurunan nilai properti The changes in allowance for impairment losses
terbengkalai adalah: of abandoned properties are as in follows:
31 Desember/December 31,
2025 2024
Saldo awal 4.108 4.108 Beginning balance
Penambahan selama tahun berjalan - - Addition during the year
Saldo akhir 4.108 4.108 Ending balance
Manajemen berpendapat bahwa cadangan kerugian Management believes that the above allowance
penurunan nilai yang telah dibentuk cukup untuk for impairment losses is adequate to cover
menutup kemungkinan kerugian atas properti possible losses on abandoned properties.
terbengkalai.
Tagihan trade finance merupakan tagihan atas Trade finance bills are bills related to counter
Counter Guarantee yang diterbitkan oleh pihak guarantee facilities from related party (Note 32).
berelasi (Catatan 32).
82
Page 381
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET LAIN-LAIN (lanjutan) 16. OTHER ASSETS (continued)
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
menerima dokumen asli Bank Garansi dari received the original Bank Guarantee document
PT Primanusa Energi Lestari pada tanggal from PT Primanusa Energi Lestari on
13 Juni 2024 untuk diproses pencairannya kepada June 13, 2024 for processing of the claim to the
pihak yang sama. Pada hari yang sama, PT Bank same party. On the same day, PT Bank China
China Construction Bank Indonesia Tbk melakukan Construction Bank Indonesia Tbk conducted a
pemeriksaan atas dokumen pencairan tersebut dan review of the claim documents and subsequently
menindaklanjutinya dengan mengajukan klaim atas submitted a claim under the Counter Guarantee
Counter Guarantee kepada China Construction to China Construction Bank Corporation,
Bank Corporation, Cabang Shaanxi. Shaanxi Branch.
Pada tanggal 17 Juni 2024, Court Beilin On June 17, 2024, the Beilin Court issued a ruling
mengeluarkan putusan yang memerintahkan ordering China Construction Bank Corporation,
China Construction Bank Corporation, Cabang Shaanxi Branch to suspend payment under the
Shaanxi untuk menunda pembayaran Counter Counter Guarantee to PT Bank China
Guarantee kepada PT Bank China Construction Construction Bank Indonesia Tbk. Nevertheless,
Bank Indonesia Tbk. Meskipun demikian, pada on June 21, 2024, PT Bank China Construction
tanggal 21 Juni 2024, PT Bank China Construction Bank Indonesia Tbk proceeded with the payment
Bank Indonesia Tbk tetap melakukan pembayaran of the Bank Guarantee claim in accordance with
atas klaim Bank Garansi sesuai dengan ketentuan the applicable laws and regulations in Indonesia.
hukum yang berlaku di Indonesia.
China Construction Bank Corporation, Cabang China Construction Bank Corporation, Shaanxi
Shaanxi menyampaikan Letter of Indemnity Branch issued a Letter of Indemnity dated
tertanggal 27 September 2024 yang menyatakan September 27, 2024, stating its commitment to
komitmen untuk melakukan pembayaran kepada compensate PT Bank China Construction Bank
PT Bank China Construction Bank Indonesia Tbk Indonesia Tbk for the outstanding amount along
atas tagihan beserta bunganya setelah putusan with interest after the Beilin Court ruling is lifted.
Court Beilin berakhir. Namun, kepastian However, the certainty of such payment remains
pelaksanaan pembayaran tersebut masih belum unclear, given that the legal processes in both
dapat dipastikan, mengingat proses hukum yang China and Indonesia are still ongoing.
berlangsung di China dan Indonesia masih berjalan.
Atas putusan Pengadilan Tinggi Jakarta Following the decision of the Jakarta High Court
Nomor 623/Pdt/2025/PT DKI pada 19 Juni 2025, No. 623/Pdt/2025/PT DKI on June 19,2025,
menyatakan bahwa Bank telah memenangkan declaring the Bank's victory in the Bank Guarantee
kasus Bank Garansi melawan Northwest. case against Northwest. The Bank also received
Bank juga menerima konfirmasi dari Pengadilan confirmation from the Court that Northwest had
bahwa sampai batas waktu yang telah ditentukan, withdrawn its appeal within the specified
pihak Northwest sudah tidak melakukan timeframe.
upaya banding.
Namun dikarenakan belum dicabutnya perintah However, due to the pending court order
pengadilan terkait penangguhan pembayaran, suspending payments, China Construction Bank
China Construction Bank Corporation, Corporation, Shaanxi Branch was unable to make
Cabang Shaanxi belum juga bisa melakukan payments to PT Bank China Construction Bank
pembayaran kepada PT Bank China Construction Indonesia Tbk until June 2026.
Bank Indonesia Tbk sampai Juni 2026.
Aset lain-lain dalam mata uang asing pada tanggal Other assets denominated in foreign currency as
31 Desember 2025 dan 2024 masing-masing adalah of December 31, 2025 and 2024 amounted to
sebesar Rp31.947 dan Rp29.610. Rp31,947 and Rp29,610, respectively.
83
Page 382
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
17. LIABILITAS SEGERA 17. OBLIGATION DUE IMMEDIATELY
Pada tanggal 31 Desember 2025 dan 2024 liabilitas As of December 31, 2025 and 2024, obligation
segera merupakan liabilitas sehubungan dengan due immediately are related to clearing
transaksi kliring dan transfer. transactions and transfers.
Liabilitas segera dalam mata uang rupiah Obligation due immediately denominated in
pada tanggal 31 Desember 2025 dan 2024 Rupiah as of December 31, 2025 and 2024
masing-masing adalah sebesar Rp23.453 dan amounted to Rp23,453 and Rp14,928.
Rp14.928.
Liabilitas segera dalam mata uang asing pada Obligation due immediately denominated in
tanggal 31 Desember 2025 dan 2024 masing- foreign currencies as of December 31, 2025 and
masing adalah sebesar RpNihil dan Rp57. 2024 amounted to RpNil and Rp57.
18. SIMPANAN DARI NASABAH 18. DEPOSITS FROM CUSTOMERS
31 Desember/December 31,
2025 2024
Rupiah Rupiah
Deposito berjangka 15.053.399 11.105.113 Time deposits
Giro 3.504.721 2.485.190 Current accounts
Tabungan 1.662.847 1.059.292 Saving accounts
20.220.967 14.649.595
Mata uang asing Foreign currencies
Deposito berjangka 6.673.230 7.078.240 Time deposits
Giro 1.565.909 1.524.681 Current accounts
Tabungan 205.906 104.957 Saving accounts
8.445.045 8.707.878
Jumlah 28.666.012 23.357.473 Total
Berdasarkan Undang-Undang No. 24 tanggal Based on the Law No. 24, dated
22 September 2004, efektif sejak tanggal September 22, 2004, effective September 22,
22 September 2005, Lembaga Penjamin Simpanan 2005, the Indonesian Deposit Insurance
(”LPS”) dibentuk untuk menjamin kewajiban tertentu Corporation (“IDIC”) was formed to guarantee
bank-bank umum berdasarkan program penjaminan certain liabilities of commercial banks under the
yang berlaku dan saat ini Bank adalah peserta dari applicable guarantee program and currently, the
program tersebut. Bank is the participant of the program.
Suku bunga penjaminan LPS pada tanggal LPS guarantee interest rate as of
31 Desember 2025 dan 2024 masing-masing adalah December 31, 2025 and 2024 were 3.5% and
3,5% dan 4,25% untuk simpanan dalam mata uang 4.25%, repectively, for deposits in Rupiah.
Rupiah. Untuk simpanan dalam mata uang asing For deposits in foreign currency as of
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 were 2% and
masing-masing adalah sebesar 2% dan 2,25%. 2.25%, respectively.
Berdasarkan Peraturan Pemerintah No. 66 Tahun Based on Government Regulation No. 66 Year
2008 tanggal 13 Oktober 2008 tentang Besaran Nilai 2008 dated October 13, 2008 regarding
Simpanan yang Dijamin LPS yang disempurnakan The Amount of Deposit Value Guaranteed by
melalui PLPS No. 1 Tahun 2023 tentang IDIC amended through IDIC Regulation No. 1
Program Penjaminan Simpanan, bahwa saldo yang Year 2023 regarding Deposit Insurance Program,
dijamin untuk satu nasabah pada satu Bank adalah which stated the guaranteed balance for each
paling tinggi Rp2.000.000.000 (nilai penuh). customer in each bank is at most
Rp2,000,000,000 (full amount).
84
Page 383
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. SIMPANAN DARI NASABAH (lanjutan) 18. DEPOSITS FROM CUSTOMERS (continued)
a. Giro a. Current accounts
31 Desember/December 31,
2025 2024
Pihak berelasi (Catatan 32) Related parties (Note 32)
Rupiah 58.414 2.519 Rupiah
Mata uang asing 147 15 Foreign currencies
58.561 2.534
Pihak ketiga Third parties
Rupiah 3.446.307 2.482.671 Rupiah
Mata uang asing 1.565.762 1.524.666 Foreign currencies
5.012.069 4.007.337
Jumlah 5.070.630 4.009.871 Total
Suku bunga efektif rata-rata per tahun: Average effective interest rate per annum:
31 Desember/December 31,
2025 2024
Rupiah 1,80% 2,93% Rupiah
Mata uang asing 2,04% 1,86% Foreign currencies
Giro yang dijadikan jaminan kredit yang Total current accounts amounting to RpNil
diberikan pada tanggal 31 Desember 2025 dan and RpNil as of December 31, 2025 and
2024 masing-masing adalah RpNihil dan 2024, respectively, were pledged and used
RpNihil. as credit guarantee.
b. Tabungan b. Saving accounts
31 Desember/December 31,
2025 2024
Pihak berelasi (Catatan 32) Related parties (Note 32)
Rupiah 4.053 6.587 Rupiah
Mata uang asing 81 40 Foreign currencies
4.134 6.627
Pihak ketiga Third parties
Rupiah 1.658.794 1.052.705 Rupiah
Mata uang asing 205.825 104.917 Foreign currencies
1.864.619 1.157.622
Jumlah 1.868.753 1.164.249 Total
Suku bunga efektif rata-rata per tahun: Average effective interest rate per annum:
31 Desember/December 31,
2025 2024
Rupiah 1,81% 1,83% Rupiah
Mata uang asing 1,96% 0,81% Foreign currencies
Tabungan yang dijadikan jaminan kredit yang Total saving accounts amounting to RpNil
diberikan pada tanggal 31 Desember 2025 dan and RpNil as of December 31, 2025 and
2024 masing-masing adalah RpNihil dan 2024, respectively, were pledged and used
RpNihil. as credit guarantee.
85
Page 384
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. SIMPANAN DARI NASABAH (lanjutan) 18. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito berjangka c. Time deposits
31 Desember/December 31,
2025 2024
Pihak berelasi (Catatan 32) Related parties (Note 32)
Rupiah 8.320 9.135 Rupiah
Mata uang asing 218 33 Foreign currencies
8.538 9.168
Pihak ketiga Third parties
Rupiah 15.045.079 11.095.978 Rupiah
Mata uang asing 6.673.012 7.078.207 Foreign currencies
21.718.091 18.174.185
Jumlah 21.726.629 18.183.353 Total
Suku bunga efektif rata-rata per tahun: Average effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah 5,09% 5,13% Rupiah
Mata uang asing 4,47% 4,84% Foreign currencies
Berdasarkan tanggal jatuh tempo: By maturity date:
31 Desember/December 31,
2025 2024
≤ 1 bulan 11.223.667 9.820.885 ≤ 1 month
> 1 - 3 bulan 8.191.001 5.086.344 > 1 - 3 months
> 3 - 6 bulan 2.058.663 2.779.842 > 3 - 6 months
> 6 - 12 bulan 253.298 496.282 > 6 - 12 months
Jumlah 21.726.629 18.183.353 Total
Jumlah deposito berjangka yang dijadikan Total time deposits amounting to
jaminan kredit, bank garansi, dan letters of credit Rp1,970,892 and Rp1,157,155 as of
yang diterbitkan Bank pada tanggal December 31 ,2025 and 2024, respectively,
31 Desember 2025 dan 2024 masing-masing are pledged as collateral by the debtors on
adalah sebesar Rp1.970.892 dan Rp1.157.155. the credit facilities, bank guarantees and
letters of credit issued by the Bank.
19. SIMPANAN DARI BANK LAIN 19. DEPOSITS FROM OTHER BANKS
31 Desember/December 31,
2025 2024
Pihak berelasi (Catatan 32) Related Parties (Note 32)
Rupiah Rupiah
Giro 805 171 Current accounts
Pihak ketiga Third parties
Rupiah Rupiah
Deposito berjangka 13.000 - Time deposits
Giro 31.735 52.369 Current accounts
Tabungan 38.102 21.421 Saving accounts
Inter-bank Call Money 1.610.000 650.000 Inter-bank Call Money
Mata uang asing Foreign currencies
Inter-bank Call Money - 120.713 Inter-bank Call Money
1.692.837 844.503
Jumlah 1.693.642 844.674 Total
86
Page 385
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. SIMPANAN DARI BANK LAIN (lanjutan) 19. DEPOSITS FROM OTHER BANKS (continued)
Suku bunga efektif rata-rata per tahun: Average effective interest rates per annum:
31 Desember/December 31,
2025 2024
Rupiah 5,74% 6,20% Rupiah
Mata uang asing 2,23% 5,25% Foreign currencies
Berdasarkan tanggal jatuh tempo: By maturity date:
31 Desember/December 31,
2025 2024
≤ 1 bulan 1.680.642 844.674 ≤ 1 month
> 1 - 3 bulan 13.000 - > 1 - 3 months
Jumlah 1.693.642 844.674 Total
Pada tanggal 31 Desember 2025 dan 2024 tidak As of December 31, 2025 and 2024 there is no
ada simpanan dari bank lain yang dijadikan jaminan. deposit from other banks which was pledged as
collateral.
20. PERPAJAKAN 20. TAXATION
a. Utang pajak a. Taxes payable
31 Desember/December 31,
2025 2024
Pajak penghasilan badan Corporate income tax
PPh pasal 25 7.534 9.584 Income tax article 25
PPh pasal 29 2.127 12.640 Income tax article 29
9.661 22.224
Pajak lain-lain Other income taxes
PPh pasal 4 (2) 20.793 16.489 Income tax article 4 (2)
PPh pasal 21 2.753 4.127 Income tax article 21
PPh pasal 23 dan 26 350 289 Income tax article 23 and 26
PPN 96 30 Value-added tax
Bea materai 2 1 Stamp duties
23.994 20.936
Jumlah 33.655 43.160 Total
b. Beban pajak penghasilan b. Income tax expense
31 Desember/December 31,
2025 2024
Beban pajak kini 89.697 96.734 Current tax expense
Manfaat pajak tangguhan 1.514 (9.847) Deferred tax benefit
Jumlah 91.211 86.887 Total
87
Page 386
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
c. Rekonsiliasi antara laba sebelum pajak c. Reconciliation between income before
penghasilan menurut laporan laba rugi dengan income tax as shown in the statements of
laba kena pajak adalah sebagai berikut: profit or loss and taxable income are
as follows:
31 Desember/December 31,
2025 2024
Laba sebelum 393.159 382.289 Income before
pajak penghasilan income tax
Perbedaan temporer: Temporary differences:
Cadangan kerugian penurunan Provision for impairment
nilai atas aset produktif 8.126 66.634 losses on earning assets
Cadangan kerugian penurunan Provision for impairment
nilai atas aset non-produktif (1.193) (25.000) losses on non-earning assets
Provisi imbalan Provision for employee benefit
kerja karyawan 413 1.639 liabilities
Penyusutan aset tetap (7.184) (9.792) Depreciation of fixed assets
Cadangan bonus dan tunjangan
hari raya 10.797 3.969 Bonus and festives provision
Lain-lain (8.114) 7.308 Others
Jumlah perbedaan temporer 2.845 44.758 Total temporary differences
Perbedaan permanen: Permanent differences:
Penyusutan aset tetap 8.096 8.983 Depreciation of fixed asset
Lain-lain 2.868 3.672 Others
Jumlah perbedaan permanen 10.964 12.655 Total permanent differences
Laba kena pajak 406.968 439.702 Taxable income
Beban pajak penghasilan
sesuai dengan Current income tax expense at
tarif pajak yang berlaku (22%) 89.533 96.734 statutory tax rate (22%)
Dikurangi: pajak penghasilan Less: prepayment of
yang dibayar di muka - Pasal 25 (87.406) (84.094) income tax - Article 25
Utang pajak penghasilan 2.127 12.640 Income tax payable
d. Perhitungan pajak penghasilan badan untuk d. The calculations of corporate income tax for
tahun yang berakhir tanggal 31 Desember 2025 the year ended December 31, 2025 are
adalah estimasi untuk pengisian SPT 2025 dan estimated numbers for 2025 annual tax
perhitungan pajak penghasilan badan 2024 return and 2024 corporate income tax which
adalah sesuai dengan SPT Bank. confirm to the Bank’s Annual Tax Return.
e. Rekonsiliasi antara beban pajak e. Reconciliation of tax expense
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax
dan hasil perhitungan teoritis laba sebelum expense and the theoretical tax amount on
pajak penghasilan adalah sebagai berikut: profit before income tax is as follows:
31 Desember/December 31,
2025 2024
Laba sebelum beban pajak Income before income tax expense
penghasilan sebagaimana as shown in the statement of
disajikan dalam laporan laba rugi profit or loss and other
dan penghasilan komprehensif lain 393.159 382.289 comprehensive income
Pajak penghasiIan dengan Income tax expense at effective
tarif pajak yang berlaku 86.495 84.103 tax rates
Pengaruh pajak atas
perbedaan permanen 2.412 2.784 Tax effect of permanent differences
Surat ketetapan pajak tahun 2020 164 - Tax assessment letter 2020
Penyesuaian 2.140 - Adjustment
Jumlah beban pajak 91.211 86.887 Total tax expense
88
Page 387
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
f. Aset pajak tangguhan f. Deferred tax assets
Rincian dari aset pajak tangguhan Bank adalah The details of the Bank's deferred tax assets
sebagai berikut: are as follows:
31 Desember/December 31, 2025
Dikreditkan/
(dibebankan)
ke laporan
laba rugi
Credited/
(charged) to
statement of Dibebankan ke
31 Desember/ profit or loss ekuitas 31 Desember/
December and other Penyesuaian/ charged to December
31, 2024 income Adjustment equity 31,2025
Cadangan kerugian
penurunan nilai Allowance for impairment
aset keuangan 78.379 1.788 (2.139) - 78.028 losses on financial assets
Cadangan kerugian
penurunan nilai Allowance for impairment
aset non- keuangan 1.403 (262) - - 1.141 losses on non-financial assets
Provisi imbalan Provisions for employee
kerja karyawan 20.449 1.621 - (344) 21.726 benefits obligation
Penyusutan aset tetap 4.549 (1.580) - - 2.969 Depreciation of fixed assets
Cabangan bonus Bonus allowance and
dan tunjangan hari raya 10.239 2.375 - - 12.614 festives provision
Lain-lain 17.768 (3.317) (1) (155) 14.295 Others
Jumlah 132.787 625 (2.140) (499) 130.773 Total
31 Desember/December 31, 2024
Dikreditkan/
(dibebankan)
ke laporan laporan
laba rugi
Credited/(charged) Dibebankan ke
to statement of profit ekuitas/
31 Desember/ or loss and other Charged to 31 Desember/
December 31, 2023 income equity December 31, 2024
Cadangan kerugian
penurunan nilai Allowance for impairment
aset keuangan 63.720 14.659 - 78.379 losses on financial assets
Cadangan kerugian Allowance for impairment
penurunan nilai losses on non-financial
aset non-keuangan 6.903 (5.500) - 1.403 assets
Provisi imbalan Provisions for employee
kerja karyawan 21.730 572 (1.853) 20.449 benefits obligation
Penyusutan aset tetap 6.703 (2.154) - 4.549 Depreciation of fixed assets
Cadangan bonus Bonus allowance
dan tunjangan hari raya 9.365 874 - 10.239 and festives provision
Lain-lain 16.166 1.396 206 17.768 Others
Jumlah 124.587 9.847 (1.647) 132.787 Total
g. Administrasi g. Administration
Berdasarkan Undang-Undang Perpajakan yang Under the Taxation Laws of Indonesia,
berlaku di Indonesia, Bank menghitung, the Bank calculates, determines and submits
menetapkan dan membayar sendiri besarnya tax returns on the basis of self assessments.
jumlah pajak yang terutang. Direktur Jendral The Director General of Tax (DGT) may assess
Pajak (DJP) dapat menetapkan atau mengubah or amend taxes within 5 (five) years since the
liabilitas pajak dalam waktu 5 (lima) tahun sejak tax becomes due.
saat terutangnya pajak.
89
Page 388
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
g. Administrasi (lanjutan) g. Administration (continued)
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan (PMK) Indonesia issued Minister of Finance
No. 74 pada tanggal 10 Oktober 2024. Regulation (PMK) No. 74 on October 10,
Berdasarkan peraturan tersebut, Bank harus 2024. based on this regulation, the Bank
menghitung cadangan piutang tak tertagih sesuai must calculate reserves for bad debt in
dengan batasan tertentu yang diatur di dalam accordance with certain limits regulated in
PMK 74. Bank juga harus mulai menerapkan PMK 74. The Bank must also implement the
perhitungan nilai cadangaan piutang tak tertagih calculation of reserves for bad debts starting
tersebut mulai tanggal 1 Januari 2024. January 1, 2024. On January 1, 2024, there
Pada tanggal 1 Januari 2024, terdapat selisih lebih is an excess value of reserves per fiscal
nilai cadangan per fiskal sebesar Rp146.279. amounting to Rp146,279. In accordance with
Sesuai dengan ketentuan di dalam PMK 74, maka the provisions in PMK 74, the Bank decided
Bank memutuskan untuk membebankan selisih to charge the excess value in the 2024
lebih tersebut di dalam perhitungan pajak income tax calculation.
penghasilan tahun 2024.
Dampak Penerapan Pilar 2 Organization for The impact of Pillar 2 of Organization for
Economic Co-operation and Development Economic Co-operation and Development
(“OECD”) (“OECD”)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of
Republik Indonesia Nomor 136 Tahun 2024 Finance of the Republic of Indonesia Number
("PMK-136") tentang Pengenaan Pajak Minimum 136 Year 2024 ("PMK-136") concerning
Global Berdasarkan Kesepakatan Internasional, the Imposition of Global Minimum Tax Based
ketentuan pengenaan pajak minimum global akan on International Agreements, the provisions for
mulai berlaku di Indonesia, yurisdiksi di mana the imposition of global minimum tax will come
Bank didirikan, pada tanggal 1 Januari 2025. into force in Indonesia, the jurisdiction where
PMK-136 dihitung untuk periode fiskal tahunan the Bank is incorporated, on January 1, 2025.
yang berakhir di 31 Desember 2025, berdasarkan PMK-136 is calculated for the annual fiscal
penilaian yang telah dilakukan menyeluruh period ending on December 31, 2025,
secara Grup China Construction Bank, based on the assessment that has been carried
Bank diestimasikan tidak memiliki tambahan out comprehensively as a China Construction
pajak penghasilan Pilar Dua. Bank Group, the Bank is not expected to have
Pillar Two income taxes exposure.
h. Surat ketetapan pajak h. Tax assessment letter
Tahun Pajak 2020 2020 Fiscal Year
Pada bulan Maret 2025, Bank menerima On March 2025, the Bank received a
Surat Perintah Pemeriksaan Pajak dikeluarkan Tax Audit Notification Letter issued for all
pada untuk seluruh jenis pajak tahun 2020. types of taxes for the 2020 fiscal year.
Berdasarkan hasil pemeriksaan pajak oleh Based on the results of the tax audit by
Kantor Pajak, pada tanggal 30 September 2025, the Tax Office, on September 30, 2025,
Bank telah menerima Surat Ketetapan Pajak the Bank received Underpayment Tax
Kurang Bayar (SKPKB) PPh Badan dan PPN Assessment Letters (SKPKB) for Corporate
untuk tahun fiskal 2020 dengan total Income Tax and Value Added Tax (VAT)
kurang bayar pajak sebesar Rp23.710 for the 2020 fiscal year, with a total
(termasuk denda dan bunga) dimana tax underpayment of Rp23,710 (including
yang disetujui oleh Bank hanya sebesar Rp164 penalties and interest). Of this amount,
dan dicatat sebagai beban pajak kini di the Bank only agreed to Rp164, which was
laporan laba rugi tahun 2025. recorded as current tax expense in the 2025
profit or loss statement.
90
Page 389
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Surat ketetapan pajak (lanjutan) h. Tax assessment letter (continued)
Tahun Pajak 2020 (lanjutan) 2020 Fiscal Year (continued)
Pada tanggal 22 Desember 2025, Bank telah On December 22, 2025, the Bank made
melakukan pembayaran atas seluruh SKPKB payment for the entire SKPKB amounting to
sebesar Rp23.165.010.632 (nilai penuh) ke Rp23,165,010,632 (full amount) to the
Kantor Pajak dan dicatat sebagai bagian Tax Office and recorded it as part of
dari Uang Muka Pajak (Catatan 16). Prepaid Tax (Note 16).
Surat Keberatan atas SKPKB yang tidak Objection letter against the disputed SKPKB
disetujui tersebut sudah diajukan pada tanggal was submitted on December 23, 2025.
23 Desember 2025.
Tahun Pajak 2021 2021 Fiscal Year
Pada bulan Mei 2025, Bank menerima Surat On May 2025, the Bank received a
Perintah Pemeriksaan Pajak untuk seluruh jenis Tax Audit Notification Letter issued for all
pajak tahun 2021. types of taxes for the 2021 fiscal year.
Berdasarkan hasil pemeriksaan pajak oleh Based on the results of the tax audit by
Kantor Pajak, pada tanggal 31 Desember 2025, the Tax Office, on December 31, 2025,
Bank telah menerima Surat Ketetapan Pajak the Bank received Underpayment Tax
Kurang Bayar (SKPKB) PPh Badan dan PPN Assessment Letters (SKPKB) for Corporate
untuk tahun fiskal 2021 dengan total Income Tax and Value Added Tax (VAT)
kurang bayar pajak sebesar Rp7.052 for the 2021 fiscal year, with a total
(termasuk denda dan bunga). Bank tidak tax underpayment of Rp7,052 (including
menyetujui sebagian jumlah SKPKB tersebut. penalties and interest). The Bank partially did
not agree with the SKPKB amount.
Pembayaran SKPKB sebesar Rp7.052 akan Payment of the SKPKB amounting to
dilakukan pembayaran maksimal pada tanggal Rp7,052 is scheduled to be made no later
30 Maret 2026. than March 30, 2026.
Tahun Pajak 2022 2022 Fiscal Year
Pada bulan November 2025, Bank menerima In November 2025, the Bank received a
Surat Perintah Pemeriksaan Pajak untuk Tax Audit Notification Letter issued for all
seluruh jenis pajak tahun 2022. Namun sampai types of taxes for the 2022 fiscal year.
dengan tanggal pelaporan keuangan ini, However, as of the date issuance of
pemeriksaan pajak tersebut masih berjalan. this financial statement, the tax audit process
is still ongoing.
21. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 21. LIABILITIES ON SECURITIES SOLD UNDER
DENGAN JANJI DIBELI KEMBALI REPURCHASE AGREEMENTS
Liabilitas atas efek-efek yang dijual dengan janji Liabilities on securities sold under repurchase
dibeli kembali pada tanggal 31 Desember 2025 dan agreements as of December 31, 2025 and 2024
2024, terdiri dari: consists of:
31 Desember 2025/December 31, 2025
Jenis Beban
obligasi Nilai bunga yang
pemerintah/ Nilai pembelian belum Nilai
Type of nominal/ Tanggal Nilai jual/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Sale Repurchase Unrealized Carrying
Counterparty bonds amount Start date Due date amount amount interest value
expense
_____________________________ _____________________________ ______________________________ _____________________________ _______________________________ ________________________________ ______________________________ ________________________________
PT Bank DBS
Indonesia/ 14 Okt 2025/ 12 Jan 2026/
PT Bank DBS
Indonesia FR0101 179.000 Oct 14, 2025 Jan 12, 2026 167.514 169.655 262 169.393
179.000 167.514 169.655 262 169.393
91
Page 390
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 21. LIABILITIES ON SECURITIES SOLD UNDER
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE AGREEMENTS (continued)
Liabilitas atas efek-efek yang dijual dengan janji Liabilities on securities sold under repurchase
dibeli kembali pada tanggal 31 Desember 2025 dan agreements as of December 31, 2025 and 2024
2024, terdiri dari: (lanjutan) consists of: (continued)
31 Desember 2024/December 31, 2024
Jenis Beban
obligasi Nilai bunga yang
pemerintah/ Nilai pembelian belum Nilai
Type of nominal/ Tanggal Nilai jual/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Sale Repurchase Unrealized Carrying
Counterparty bonds amount Start date Due date amount amount interest value
expense
_____________________________ _____________________________ ______________________________ _____________________________ _______________________________ ________________________________ ______________________________ ________________________________
PT Bank Mandiri
(Persero) Tbk/ 19 Des 2024/ 16 Jan 2025/
PT Bank Mandiri
(Persero) Tbk IDSR24012536 100.000 Dec 19, 2024 Jan 16, 2025 99.322 99.828 271 99.557
PT Bank Negara
Indonesia Tbk/ 17 Des 2024/ 14 Jan 2025/
PT Bank Negara
Indonesia Tbk IDSR17012536 80.000 Dec 17, 2024 Jan 14, 2025 79.531 79.936 188 79.748
PT Bank Mandiri
(Persero) Tbk/ 16 Des 2024/ 13 Jan 2025/
PT Bank Mandiri
(Persero) Tbk IDSR17012536 50.000 Dec 16, 2024 Jan 13, 2025 49.669 49.926 110 49.816
PT Bank Danamon
Indonesia/ 16 Des 2024/ 13 Jan 2025/
PT Bank Danamon
Indonesia IDSR08092536 80.000 Dec 16, 2024 Jan 13, 2025 75.985 76.372 166 76.206
PT Bank Mandiri
(Persero) Tbk/ 12 Des 2024/ 9 Jan 2025/
PT Bank Mandiri
(Persero) Tbk IDSR19092536 150.000 Dec 12, 2024 Jan 9, 2025 142.392 143.117 207 142.910
PT Bank Mandiri
(Persero) Tbk/ 11 Des 2024/ 8 Jan 2025/
PT Bank Mandiri
(Persero) Tbk IDSR31012536 40.000 Dec 11, 2024 Jan 8, 2025 39.617 39.819 50 39.769
PT Bank Danamon
Indonesia/ 10 Des 2024/ 7 Jan 2025/
PT Bank Danamon
Indonesia IDSR26092536 100.000 Dec 10, 2024 Jan 7, 2025 94.800 95.283 103 95.180
PT Bank Negara
Indonesia Tbk/ 10 Des 2024/ 7 Jan 2025/
PT Bank Negara
Indonesia Tbk IDSR10102536 200.000 Dec 10, 2024 Jan 7, 2025 189.086 190.049 206 189.843
PT Bank
Sinarmas Tbk/ 24 Des 2024/ 7 Jan 2025/
PT Bank
Sinarmas Tbk IDSR14112536 100.000 Dec 24, 2024 Jan 7, 2025 94.001 94.239 102 94.137
PT Bank Negara
Indonesia Tbk/ 9 Des 2024/ 6 Jan 2025/
PT Bank Negara
Indonesia Tbk IDSR26092536 150.000 Dec 9, 2024 Jan 6, 2025 142.174 142.898 129 142.769
PT Bank Negara
Indonesia Tbk/ 9 Des 2024/ 6 Jan 2025/
PT Bank Negara
Indonesia Tbk IDSR03102536 150.000 Dec 9, 2024 Jan 6, 2025 141.982 142.706 129 142.577
PT Bank
Permata Tbk/ 20 Des 2024/ 3 Jan 2025/
PT Bank
Permata Tbk IDSR07112536 250.000 Dec 20, 2024 Jan 3, 2025 235.197 235.787 84 235.703
PT Bank DBS
Indonesia/ 11 Okt 2024/ 13 Jan 2025/
PT Bank DBS
Indonesia FR0101 179.000 Oct 11, 2024 Jan 13, 2025 163.545 164.158 315 163.843
1.629.000 1.547.301 1.554.118 2.060 1.552.058
b. Berdasarkan periode jatuh tempo b. By maturity period
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale
akan diselesaikan dalam waktu tidak lebih dari agreements will be settled no more than
12 bulan setelah tanggal laporan posisi 12 months after the date of financial
keuangan. positions.
c. Tingkat suku bunga efektif rata-rata setahun c. Average effectives interest rate per annum
31 Desember/December 31,
2025 2024
Rupiah 5,11% 6,55% Rupiah
92
Page 391
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. PINJAMAN YANG DITERIMA 22. FUND BORROWING
Pada tanggal 31 Desember 2025, pinjaman yang As of December 31, 2025, the Bank received fund
diterima oleh Bank adalah sebagai berikut: Fund Borrowing were as follows:
31 Desember/December 31, 2025
Tanggal / Date
Suku Nilai
Bunga (%)/ Penuh (CNY)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (CNY) in Rp
Pihak ketiga Third Parties
Mata Uang Asing Foreign currencies
15 Des 2025 / 12 Des 2028 /
China Development Bank Dec 15, 2025 Dec 12, 2028 2,38 7.000.000 16.695 China Development Bank
Total 7.000.000 16.695 Total
31 Desember/December 31, 2024
Tanggal / Date
Suku Nilai
Bunga (%)/ Penuh (CNY)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) in Rp
Pihak ketiga Third Parties
Mata Uang Asing Foreign currencies
18 Des 2024 / 18 Dec 2025 /
PT Bank Mandiri (Persero) Tbk Dec 18, 2024 Dec 18, 2025 5,23 30.000.000 482.850 PT Bank Mandiri (Persero) Tbk
Total 30.000.000 482.850 Total
Pada tanggal 15 Desember 2025, On December 15, 2025, the Bank entered
Bank menandatangani Perjanjian Kredit dengan into a credit agreement with China Development
China Development Bank cabang Xiamen. Bank, Xiamen Branch. The facility provided to the
Fasilitas kredit yang diberikan kepada Bank bank is committed non-revolving loan amounted to
merupakan fasilitas commited non-revolving CNY7,000,000 (full amount) which presented as
loan sebesar CNY7.000.000 (nilai penuh) yang fund borrowing. The facility is used to support the
disajikan sebagai pinjaman yang diterima oleh Bank. Bank's business activities. The facility bears
Fasilitas tersebut memiliki tingkat suku bunga term interest at LPR 1 years - 62 bp. The facility is
LPR 1 tahun - 62 bp. Fasilitas tersebut digunakan effective for 36 months since the signing date of
untuk mendukung aktivitas bisnis Bank. the loan agreement.
Fasilitas ini memiliki jangka waktu selama 36 bulan
sejak penandatanganan perjanjian kredit.
Pada tanggal 18 Desember 2024, On December 18, 2024, the Bank entered
Bank menandatangani Perjanjian Kredit dengan into a credit agreement with PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk. Fasilitas kredit yang (Persero) Tbk. The facility provided to the Bank is
diberikan kepada Bank merupakan bank loan in the form of committed non-revolving bank loan
berupa fasilitas commited non-revolving amounted to USD30,000,000 (full amount)
loan sebesar USD30.000.000 (nilai penuh) yang presented as fund borrowing. The facility is used to
disajikan sebagai pinjaman yang diterima oleh Bank. support the Bank's business activities. The facility
Fasilitas tersebut memiliki tingkat suku bunga term bears interest at SOFR 3 months + 90bps.
SOFR 3 bulan + 90bps. Fasilitas tersebut digunakan The facility is effective for 12 months since
untuk mendukung aktivitas bisnis Bank. the signing date of the loan agreement.
Fasilitas ini memiliki jangka waktu selama On December 18, 2025, the Bank has fully settled
12 bulan sejak penandatanganan perjanjian kredit. the fund borrowing from PT Bank Mandiri
Pada tanggal 18 Desember 2025, Bank telah (Persero) Tbk.
melunasi Pinjaman yang diterima dari
PT Bank Mandiri (Persero) Tbk.
93
Page 392
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. BUNGA YANG MASIH HARUS DIBAYAR 23. INTEREST PAYABLES
31 Desember/December 31,
2025 2024
Simpanan dari nasabah Deposits from customers
Deposito berjangka 56.823 68.493 Time deposits
Giro 2.355 1.775 Current accounts
Tabungan 27 35 Saving accounts
Simpanan dari bank lain Deposits from other banks
Deposito berjangka 27 5 Time deposits
Giro 16 26 Current accounts
Call money 703 4.614 Call money
Pinjaman yang diterima 22 632 Fund borrowing
Jumlah 59.973 75.580 Total
Termasuk dalam bunga yang masih harus dibayar Included in interest payables from deposits from
dari simpanan dari nasabah adalah bunga yang customers and are interest payables to related
masih harus dibayar kepada pihak berelasi sebesar parties amounting to Rp26 and Rp12,
Rp26 dan Rp12 masing-masing pada tanggal respectively as of December 31, 2025 and 2024
31 Desember 2025 dan 2024 (Catatan 32). (Note 32).
Bunga yang masih harus dibayar dalam mata uang Interest payables denominated in foreign
asing pada tanggal 31 Desember 2025 dan 2024 currencies as of December 31, 2025 and 2024
masing-masing adalah sebesar Rp20.489 dan amounted to Rp20,489 and Rp39,110.
Rp39.110.
24. LIABILITAS LAIN-LAIN 24. OTHER LIABILITIES
31 Desember/December 31,
2025 2024
Provisi kredit diterima di muka 10.150 12.031 Advances on loan provision
Liabilitas sewa 8.536 13.937 Lease liabilities
Cadangan kerugian penurunan nilai Allowance for impairment losses of
atas komitmen dan kontinjensi 6.882 4.893 commitments and contingencies
Titipan nasabah 4.579 3.097 Customers deposits
Biaya yang masih harus dibayar 4.056 4.446 Accrued expenses
Kewajiban trade dan Trade and treasury
treasuri operasional 3.392 17.158 operation liability
Setoran jaminan 2.115 11.056 Security deposits
Liabilitas kepada notaris 122 187 Liability to notary
Lain-lain 679 2.384 Others
Jumlah 40.511 69.189 Total
Lain-lain merupakan akrual biaya smartplan, Others represent accruals for smartplan expense,
titipan biaya asuransi, dan lainnya. insurance expense deposit and others.
Liabilitas lain-lain dalam mata uang asing pada Other liabilities denominated in foreign currencies
tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 amounted to
masing-masing adalah sebesar Rp3.385 dan Rp3,385 and Rp17,152, respectively.
Rp17.152.
Pengungkapan liabilitas sewa pada tanggal Lease liabilities disclosed as of December 31,
31 Desember 2025 dan 2024 sebagai berikut: 2025 and 2024 are as follows:
31 Desember/December 31, 2025
Penambahan Liabilitas sewa
Saldo awal liabilitas Beban bunga yang telah Saldo akhir
1 Januari 2025/ sewa neto/ atas liabilitas dibayarkan/ 31 Desember 2025/
Beginning Addition of sewa/ Interest Lease Ending balance
balance lease payable on liabilities December 31,
Kategori aset pendasar January 1, 2025 liabilities net lease liabilities paid 2025 Category of underlying asset
Bangunan - 3.960 193 (2.151) 2.002 Building
Kendaraan 3.371 1.595 203 (1.742) 3.427 Vehicle
Lainnya 10.566 - 1.124 (8.583) 3.107 Others
Jumlah 13.937 5.555 1.520 (12.476) 8.536 Total
94
Page 393
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS LAIN-LAIN (lanjutan) 24. OTHER LIABILITIES (continued)
31 Desember/December 31, 2024
Penambahan Liabilitas sewa
Saldo awal liabilitas Beban bunga yang telah Saldo akhir
1 Januari 2024/ sewa neto/ atas liabilitas dibayarkan/ 31 Desember 2024/
Beginning Addition of sewa/ Interest Lease Ending balance
balance lease payable on liabilities December 31,
Kategori aset pendasar January 1, 2024 liabilities net lease liabilities paid 2024 Category of underlying asset
Bangunan 1.953 - 92 (2.045) - Building
Kendaraan 835 4.096 216 (1.776) 3.371 Vehicle
Lainnya 20 18.120 411 (7.985) 10.566 Others
Jumlah 2.808 22.216 719 (11.806) 13.937 Total
25. MODAL SAHAM 25. SHARE CAPITAL
Pada tanggal 11 Oktober 2019, Bank mendapatkan On October 11, 2019, the Bank has received
persetujuan Rapat Umum Pemegang Saham Luar approval from the Extraordinary General Meeting
Biasa sebagaimana termuat dalam Akta Berita of Shareholders as stated in Deed of Minutes of
Acara Rapat Umum Pemegang saham Luar Biasa Extraordinary General Meeting of Shareholders
No. 35 tanggal 11 Oktober 2019 yang dibuat di No. 35 dated October 11, 2019 made by Notary
hadapan Notaris Eliwaty Tjitra, S.H, Notaris di Eliwaty Tjitra SH, Notary in Jakarta, which
Jakarta yang menyetujui peningkatan modal approved to increase the Bank’s issued and paid-
ditempatkan dan disetor Bank dengan cara up capital by issuing new shares maximum of
mengeluarkan saham baru sebanyak-banyaknya 32,000,000,000 shares with nominal amount of
32.000.000.000 lembar saham dengan nilai nominal Rp100 (full amount) per share with offering price
masing-masing Rp100 (nilai penuh) per saham Rp150 (full amount) per share. Through Limited
dengan harga penawaran Rp150 (nilai penuh) per Public Offering (PUT) V in 2020, the Bank offers
saham. Melalui Penawaran Umum Terbatas (PUT) and issued 21,288,269,763 (twenty-one billion
V di 2020, Bank menawarkan dan menerbitkan two hundred and eighty-eight million two hundred
sebanyak 21.288.269.763 (dua puluh satu miliar dua and sixty-nine thousand seven hundred and
ratus delapan puluh delapan juta dua ratus enam sixty-three) New Shares.
puluh sembilan ribu tujuh ratus enam puluh tiga)
Saham Baru.
Hasil penerbitan saham tersebut telah diterima oleh The proceed of shares issuance has been
Bank sehingga dengan demikian jumlah seluruh received by the Bank so therefore the total
saham ditempatkan dan disetor penuh Bank number of issued and fully paid-up shares of the
meningkat menjadi 37.919.730.514 lembar saham Bank increases to 37,919,730,514 shares or
atau sebesar Rp3.791.973 dan terdapat Rp3,791,973 and increase the additional paid in
penambahan nilai tambahan modal disetor capital amounted to Rp1,029,030 to be
sebanyak Rp1.029.030 menjadi Rp1.267.378 Rp1,267,378 as stated in Deed of Resolutions
sebagaimana termuat dalam Akta Pernyataan Statement No. 87 dated December 16, 2020 by
Keputusan Rapat No. 87 tanggal 16 Desember 2020 Notary Eliwaty Tjitra SH, Notary in Jakarta, which
yang dibuat di hadapan Notaris Eliwaty Tjitra, SH has been approved by Ministry of Laws and
Notaris di Jakarta, yang telah mendapat persetujuan Human Rights No. AHU-AH.0221010. Year 2020
Menteri Hukum dan Hak Asasi Manusia dated December 30, 2020 and notice of the
No. AHU-AH.0221010 Tahun 2020 tanggal amendment has been received and recorded by
30 Desember 2020 dan pemberitahuan perubahan Ministry of Laws and Human Rights of the
anggaran dasarnya telah diterima dan dicatat Republic of Indonesia as stated in the Letter
dalam Sistem Administrasi Badan Hukum AHU-AH.01.03-0425446 dated December 30,
Menkumham No. AHU-AH.01.03-0425446 tanggal 2020.
30 Desember 2020.
95
Page 394
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
Komposisi pemegang saham bank pada tanggal The composition of banks’ shareholders as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024:
berikut:
31 Desember 2025 dan 2024/December 31, 2025 and 2024
Nilai nominal
per lembar saham
Jumlah lembar (nilai penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total shares Percentage of
shares (full amount) value ownership
Pemegang saham Shareholders
China Construction Bank China Construction Bank
Corporation 22.751.563.707 100 2.275.157 60,00% Corporation
UOB Kay Hian 3.112.832.456 100 311.283 8,21% UOB Kay Hian
Johnny Wiraatmadja 2.631.113.705 100 263.111 6,94% Johnny Wiraatmadja
Masyarakat (masing-masing
di bawah 5%) 9.424.220.646 100 942.422 24,85% Public (each below 5%)
Jumlah 37.919.730.514 100 3.791.973 100,00%
26. PENDAPATAN BUNGA 26. INTEREST INCOME
Untuk Tahun yang berakhir 31 Desember/
For the year ended December 31,
2025 2024
Kredit yang diberikan 1.737.694 1.714.466 Loans
Efek-efek 382.680 364.434 Marketable securities
Penempatan pada Bank Indonesia Placements with Bank
dan bank lain 50.665 45.862 Indonesia and other banks
Giro pada Bank Indonesia Current accounts with Bank
dan bank lain 9.340 13.168 Indonesia and other banks
Tagihan atas efek-efek yang dibeli Receivables on securities
dengan janji dijual kembali - 4.010 under agreements to resale
Jumlah 2.180.379 2.141.940 Total
Pendapatan bunga yang berasal dari pihak berelasi Interest income from related parties amounted to
sebesar Rp309 dan Rp398 masing-masing pada Rp309 and Rp398 as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024 (Catatan 32). 2024, respectively (Note 32).
96
Page 395
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
27. BEBAN BUNGA 27. INTEREST EXPENSES
Untuk Tahun yang berakhir 31 Desember/
For the year ended December, 31,
2025 2024
Deposito berjangka 909.300 882.140 Time deposits
Giro 112.328 87.419 Current accounts
Liabilitas atas efek-efek yang dijual Liabilities on securities
dengan janji dibeli kembali 60.406 36.187 sold under repurchase agreements
Premi penjaminan pemerintah 50.711 44.650 Premium on government guarantee
Simpanan dari bank lain 46.991 69.565 Deposits from other banks
Pinjaman yang diterima 24.783 636 Fund borrowing
Tabungan 24.090 19.599 Saving accounts
Surat berharga subordinasi - 5.934 Subordinated securities
Jumlah 1.228.609 1.146.130 Total
Beban bunga kepada pihak berelasi sebesar Interest expenses to related parties amounted to
Rp1.635 dan Rp418 masing-masing pada tanggal Rp1,635 and Rp418 as of December 31, 2025
31 Desember 2025 dan 2024 (Catatan 32). and 2024, respectively (Note 32).
28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES
Untuk Tahun yang berakhir 31 Desember/
For the year ended December 31,
2025 2024
Biaya penyusutan aset tetap Depreciation of fixed assets
dan aset hak guna (Catatan 12) 60.661 59.017 and right-of-uses (Note 12)
Teknologi sistem informasi 25.466 22.686 IT system
Outsourcing 23.570 22.031 Outsourcing
Pesangon 21.243 20.618 Severance
Pungutan OJK 17.708 13.941 OJK fee
Jasa profesional 10.725 24.750 Professional fees
Biaya barang dan jasa 8.205 8.532 Cost of goods and services
Perjalanan dan transportasi 7.925 8.318 Travel and transportation
Latihan dan pendidikan 7.570 8.257 Training and education
Sewa kantor 7.472 7.289 Rental office
Jasa transaksi ATM 5.754 6.251 ATM transaction fees
Core deposits intangible 5.543 5.543 Core deposits intangible
Perbaikan dan pemeliharaan 4.925 7.612 Repairs and maintenance
Alat-alat tulis dan perlengkapan kantor 3.345 2.978 Stationery and office supplies
Pajak dan perizinan 3.330 3.868 Tax & license
Biaya keanggotaan dan representasi 2.675 2.644 Membership and representation
Administrasi bank 2.310 2.197 Bank charges
Publikasi 1.842 2.195 Publications
Iuran dana pensiun (Catatan 34) 1.096 1.293 Contribution pension plan (Note 34)
Biaya premi asuransi 1.089 1.353 Insurance Premi
Lain-lain 11.745 12.507 Others
Jumlah 234.199 243.880 Total
29. BEBAN TENAGA KERJA 29. PERSONNEL EXPENSES
Untuk Tahun yang berakhir 31 Desember/
For the year ended December 31,
2025 2024
Gaji dan tunjangan lainnya 242.782 248.762 Salaries and other benefits
Bonus 32.400 31.200 Bonus
Tunjangan hari raya dan akhir tahun 29.667 30.182 Festives and year-end allowances
Jumlah 304.849 310.144 Total
97
Page 396
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. KOMITMEN DAN KONTINJENSI 30. COMMITMENTS AND CONTINGENCIES
Bank memiliki tagihan dan liabilitas komitmen dan The Bank has commitments and contingencies
kontinjensi dengan rincian sebagai berikut: receivables and liabilities as follows:
31 Desember/December 31,
2025 2024
Komitmen Commitments
Tagihan komitmen Commitment receivables
Transaksi mata uang asing Unsettled foreign currencies
yang belum diselesaikan 1.274.409 2.417.450 transactions
Irrevocable letters of credit 176.454 5.396 Irrevocable letters of credit
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada nasabah
yang belum digunakan (3.856.673) (4.968.804) Unused loan facilities
Irrevocable letters of credit (176.454) (5.396) Irrevocable letters of credit
Transaksi mata uang asing Unsettled foreign currencies
yang belum diselesaikan (1.274.423) (2.435.096) transactions
Liabilitas komitmen - neto (3.856.687) (4.986.450) Commitment liabilities - net
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables
Pendapatan bunga
dalam penyelesaian 44.352 24.751 Past due interest revenues
Garansi yang diterima 3.478.341 3.676.296 Guarantee received
Liabilitas kontinjensi Contingent liabilities
Garansi yang diterbitkan (1.249.074) (886.490) Guarantee issued
Liabilitas kontinjensi - neto 2.273.619 2.814.557 Contingent liabilities - net
Saldo transaksi komitmen dan kontinjensi dengan Commitments and contingencies transactions
pihak berelasi sebesar RpNihil dan RpNihil masing- with related parties amounted to RpNil and RpNil
masing pada tanggal 31 Desember 2025 dan 2024. as of December 31, 2025 and 2024, respectively.
Perubahan nilai tercatat bruto atas tagihan dan Movements in the gross carrying amount of
liabilitas komitmen dan kontinjensi adalah sebagai commitments and contingencies are as follows:
berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
31 Desember 2023 7.847.651 3.463 - 7.851.114 December 31, 2023
Aset baru 1.315.806 - - 1.315.806 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1.401.409) (1.574) - (1.402.983) (excluding write-offs)
Pengalihan ke tahap 3 (5) - 5 - Transfer to stage 3
Pengukuran kembali (1.903.160) (87) - (1.903.247) Remeasurement
31 Desember 2024 5.858.883 1.802 5 5.860.690 December 31, 2024
Aset baru 1.471.814 - - 1.471.814 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized
dilunasi (kecuali or repaid
hapus buku) (1.034.579) (1.802) (3) (1.036.384) (excluding write-offs)
Pengalihan ke tahap 1 - - - - Transfer to stage 1
Pengalihan ke tahap 2 (2.004) 2.004 - - Transfer to stage 2
Pengalihan ke tahap 3 - - - - Transfer to stage 3
Pengukuran kembali (1.013.918) - (1) (1.013.919) Remeasurement
31 Desember 2025 5.280.196 2.004 1 5.282.201 December 31, 2025
98
Page 397
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. KOMITMEN DAN KONTINJENSI (lanjutan) 30. COMMITMENTS AND CONTINGENCIES
(continued)
Perubahan cadangan kerugian penurunan nilai atas The movements in the allowance for impairment
komitmen dan kontinjensi adalah sebagai berikut: losses of commitments and contingencies are
as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
Saldo awal Beginning balance
31 Desember 2023 7.204 150 - 7.354 December 31, 2023
Aset baru 2.345 - - 2.345 New assets originated
Aset dihentikan Assets derecognized
pengakuannya atau or repaid
dilunasi (kecuali hapus buku) (4.001) (40) - (4.041) (excluding write-offs)
Pengalihan ke tahap 3 (1) - 1 Transfer to stage 3
Pengukuran kembali (689) (76) - (765) Remeasurement
31 Desember 2024 4.858 34 1 4.893 December 31, 2024
Aset baru 1.598 - - 1.598 New assets originated
Aset dihentikan Assets derecognized
pengakuannya atau or repaid
dilunasi (kecuali hapus buku) (998) (35) - (1.033) (excluding write-offs)
Pengalihan ke tahap 1 - - - - Transfer to stage 1
Pengalihan ke tahap 2 (217) 217 - - Transfer to stage 2
Pengalihan ke tahap 3 - - - - Transfer to stage 3
Pengukuran kembali 1.424 - - 1.424 Remeasurement
31 Desember 2025 6.665 216 1 6.882 December 31, 2025
31. LABA BERSIH PER SAHAM 31. EARNINGS PER SHARE
Laba bersih per saham dasar dihitung dengan Basic earnings per share is calculated by dividing
membagi laba bersih tahun berjalan dengan rata- net income by the weighted average number of
rata tertimbang jumlah saham yang beredar pada outstanding shares during the related years.
tahun yang bersangkutan.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there were
ada efek yang berpotensi menjadi saham biasa. no securities which can be converted into
Oleh karena ini, laba per saham dilusian sama common shares. Therefore, diluted earnings per
dengan laba per saham dasar. share is equivalent to basic earnings per share.
Untuk Tahun yang berakhir 31 Desember/
For the year ended December, 31,
2025 2024
Laba bersih tahun berjalan 301.948 295.402 Net income for the year
Jumlah rata-rata tertimbang Weighted average number of shares
saham untuk perhitungan for the computation of
laba per saham 37.919.730.514 37.919.730.514 basic earnings per share
Laba bersih per saham dasar dan Basic and diluted earnings
dilusian (dalam Rupiah penuh) 7,96 7,79 per share (in full Rupiah)
99
Page 398
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. SIFAT DAN TRANSAKSI PIHAK BERELASI 32. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Sifat hubungan berelasi Nature of relationship
Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of
signifikan dengan pihak berelasi pada tanggal significant transactions with related parties as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transactions
China Construction Bank Corporation/ Pemegang saham akhir/Ultimate Simpanan dari bank lain/ Deposits
China Construction Bank Corporation shareholder from other banks
China Construction Bank Corporation, Kantor cabang dari pemegang saham Giro pada bank lain/Current accounts
Cabang Tokyo/ akhir/Branch office of the ultimate with other banks
China Construction Bank Corporation, shareholder
Tokyo Branch
China Construction Bank Corporation, Kantor cabang dari pemegang saham Giro pada bank lain/Current accounts
Cabang Shenzhen/ akhir/Branch office of the ultimate with other banks
China Construction Bank Corporation, shareholder
Shenzhen Branch
China Construction Bank Corporation, Kantor cabang dari pemegang saham Giro pada bank lain/Current accounts
Cabang London/ akhir/Branch office of the ultimate with other banks
China Construction Bank Corporation, shareholder
London Branch
China Construction Bank Corporation, Kantor cabang dari pemegang saham Giro pada bank lain/Current accounts
Cabang Zhejiang/ akhir/Branch office of the ultimate with other banks
China Construction Bank Corporation, shareholder
Zhejiang Branch
China Construction Bank Corporation, Kantor cabang dari pemegang saham Tagihan trade finance/Trade Finance
Cabang Shaanxi/ akhir/Branch office of the ultimate Billing
China Construction Bank Corporation, shareholder
Shaanxi Branch
Dana Pensiun Bank Windu/ Dikelola oleh pejabat eksekutif Simpanan dari nasabah/Deposits
Bank Windu Pension Fund Bank/Controlled by Bank’s from customers
executive officers
Dewan Komisaris, Direksi dan Manajemen Bank/The Bank’s Kredit yang diberikan, Simpanan dari
karyawan kunci/Board of Management nasabah /Loans, Deposits from
Commissioners, Board of customers
Directors and the Bank’s key
personnel
100
Page 399
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. SIFAT DAN TRANSAKSI PIHAK BERELASI 32. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Transaksi-transaksi dengan pihak berelasi Transactions with related parties
Dalam kegiatan usaha normal, Bank melakukan In the normal course of business, the Bank
transaksi-transaksi tertentu dengan pihak-pihak entered into certain transactions with related
berelasi, dimana dilaksanakan dengan syarat dan parties, whereby it was conducted under terms
kondisi yang sama sebagaimana dilakukan dengan and conditions similar to those granted to
pihak yang tidak berelasi, kecuali untuk kredit yang third parties, with the exception of loans granted
diberikan kepada karyawan. to the Bank’s employees.
a. Transaksi aset dengan pihak berelasi adalah a. Asset account balances of transactions with
sebagai berikut: related parties are as follows:
31 Desember/December 31,
2025 2024
Aset Assets
Kredit yang diberikan 4.211 5.631 Loans
Giro pada bank lain: Current accounts with other banks:
China Construction Bank China Construction Bank
Corporation, Cabang Zhejiang 38.036 20.715 Corporation, Zhejiang Branch
China Construction Bank China Construction Bank
Corporation, Cabang Corporation,
Shenzhen 29.377 24.761 Shenzhen Branch
China Construction Bank China Construction Bank
Corporation, Cabang Tokyo 4.217 1.759 Corporation, Tokyo Branch
China Construction Bank China Construction Bank
Corporation, Cabang London 120 53 Corporation, London Branch
Pendapatan bunga yang
masih akan diterima 9 12 Interest receivables
Aset lain-lain - neto: Other assets - net:
China Construction Bank China Construction Bank
Corporation, Cabang Shaanxi 15.947 29.449 Corporation, Shaanxi Branch
Jumlah aset dari pihak-pihak Total assets with
berelasi 91.917 82.380 related parties
Jumlah aset 38.083.709 33.545.461 Total assets
Persentase atas saldo aset dari pihak-pihak The percentages of asset balances with
berelasi terhadap jumlah aset adalah sebagai related parties compared to total assets are
berikut: as follows:
31 Desember/December 31,
2025 2024
Kredit yang diberikan 0,01% 0,02% Loans
Giro pada bank lain 0,19% 0,14% Current accounts with other banks
Pendapatan bunga yang masih
akan diterima 0,00% 0,00% Interest receivables
Aset lain-lain - neto 0,04% 0,09% Other assets - net
Persentase aset dari pihak-pihak Total percentage of assets with
berelasi terhadap jumlah aset 0,24% 0,25% related parties to total assets
101
Page 400
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. SIFAT DAN TRANSAKSI PIHAK BERELASI 32. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Transaksi-transaksi dengan pihak berelasi Transactions with related parties (continued)
(lanjutan)
b. Transaksi liabilitas dengan pihak berelasi b. Liabilities account balances of transactions
adalah sebagai berikut: with related parties are as follows:
31 Desember/December 31,
2025 2024
Liabilitas Liabilities
Simpanan dari nasabah 71.233 18.329 Deposits from customers
Simpanan dari bank lain 805 171 Deposits from other banks
Bunga yang masih harus dibayar 26 12 Interest payables
Jumlah liabilitas dari pihak-pihak
berelasi 72.064 18.512 Total liabilities with related parties
Jumlah liabilitas 30.938.191 26.703.665 Total liabilities
Persentase atas saldo liabilitas dari pihak-pihak The percentages of liability balances with
berelasi terhadap jumlah liabilitas adalah related parties compared to total liabilities are
sebagai berikut: as follows:
31 Desember/December 31,
2025 2024
Simpanan dari nasabah 0,23% 0,07% Deposits from customers
Simpanan dari bank lain 0,00% 0,00% Deposits from other banks
Bunga yang masih harus dibayar 0,00% 0,00% Interest payables
Persentase liabilitas dari pihak- Total percentage of liabilities
pihak berelasi terhadap with related parties to
jumlah liabilitas 0,23% 0,07% total liabilities
c. Transaksi laba rugi dengan pihak berelasi c. Statements of profit or loss transactions with
adalah sebagai berikut: related parties are as follows:
Untuk Tahun yang berakhir 31 Desember/
For the year ended December 31,
2025 2024
Laporan laba rugi Statements of profit or loss
Pendapatan bunga 309 398 Interest income
Beban bunga 1.635 418 Interest expenses
102
Page 401
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. SIFAT DAN TRANSAKSI PIHAK BERELASI 32. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Transaksi-transaksi dengan pihak berelasi Transactions with related parties (continued)
(lanjutan)
c. Transaksi laba rugi dengan pihak berelasi c. Statements of profit or loss transactions with
adalah sebagai berikut: (lanjutan) related parties are as follows: (continued)
Persentase atas saldo laporan laba rugi dari The percentages of statements of profit and
pihak-pihak berelasi terhadap jumlah masing- loss balance with related parties compared to
masing adalah sebagai berikut: respective totals are as follows:
Untuk Tahun yang berakhir 31 Desember/
For the year ended December, 31
2025 2024
Pendapatan bunga 0,01% 0,02% Interest income
Beban bunga 0,13% 0,04% Interest expenses
d. Kompensasi manajemen kunci: d. Compensation of key management
personnels:
Jumlah agregat dari kompensasi terhadap The aggregate compensation of key
manajemen kunci Bank pada tanggal management personnel of the Bank as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows
berikut (tidak diaudit): (unaudited):
31 Desember/December 31,
2025 2024
Imbalan jangka pendek Short-term employee benefits
Direksi 18.524 30.686 Board of Directors
Dewan Komisaris 3.096 3.012 Board of Commissioners
Komite Audit 798 755 Audit Committee
Karyawan kunci 61.494 61.760 Key management personnel
Jumlah 83.912 96.213 Total
103
Page 402
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. NILAI WAJAR ASET DAN LIABILITAS 33. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada tanggal at the measurement date.
pengukuran.
Tabel berikut menunjukkan nilai tercatat dan The following table sets forth the carrying
estimasi nilai wajar aset dan liabilitas keuangan amounts and estimated fair values of Bank
Bank pada tanggal 31 Desember 2025 dan 2024: financial assets and liabilities as of
December 31, 2025 and 2024:
31 Desember/December 31
2025 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset keuangan Financial assets
Nilai wajar melalui laba atau rugi Fair value through profit or loss
Tagihan derivatif 2.427 2.427 4.316 4.316 Derivative receivables
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 5.174.266 5.174.266 5.807.121 5.807.121 Marketable securities
Diukur pada biaya perolehan
diamortisasi Measured at amortized cost
Kas 147.547 147.547 169.338 169.338 Cash
Giro pada Current accounts with
Bank Indonesia 1.222.936 1.222.936 1.490.587 1.490.587 Bank Indonesia
Current accounts with
Giro pada bank lain - neto 330.449 330.449 165.457 165.457 other banks - net
Penempatan pada
Bank Indonesia dan Placements with Bank Indonesia
bank lain - neto 667.030 667.030 338.006 338.006 and other banks - net
Efek-efek - neto 3.080.658 3.094.683 1.142.691 1.142.516 Marketable securities
Tagihan akseptasi - neto 3.169 3.169 12.260 12.260 Acceptance receivables
Kredit yang diberikan - neto 26.138.582 26.138.582 23.012.879 23.012.879 Loans - net
Pendapatan bunga yang
masih akan diterima 155.389 155.389 158.830 158.830 Interest receivables
Aset lain-lain - neto* 20.738 20.738 34.454 34.454 Other assets - net*
Jumlah aset keuangan 36.943.191 36.957.216 32.335.939 32.335.764 Total financial assets
Liabilitas keuangan Financial liabilities
Liabilitas segera 23.453 23.453 14.928 14.928 Obligation due immediately
Liabilitas derivatif 1.321 1.321 20.350 20.350 Derivative payables
Liabilitas akseptasi 3.172 3.172 12.262 12.262 Acceptance payables
Simpanan dari nasabah: Deposits from customers:
Giro 5.070.630 5.070.630 4.009.871 4.009.871 Current accounts
Tabungan 1.868.753 1.868.753 1.164.249 1.164.249 Saving account
Deposito berjangka 21.726.629 21.726.629 18.183.353 18.183.353 Time deposits
Simpanan dari bank lain 1.693.642 1.693.642 844.674 844.674 Deposits from other banks
Liabilitas atas efek-efek Receivables on securities
yang dijual dengan sold under repruchase
janji dibeli kembali 169.393 169.393 1.552.058 1.552.058 agreement
Pinjaman yang diterima 16.695 16.695 482.850 482.850 Fund borrowing
Bunga yang masih
harus dibayar 59.973 59.973 75.580 75.580 Interest payables
Liabilitas lain-lain** 2.237 2.237 11.243 11.243 Other liabilities**
Jumlah liabilitas keuangan 30.635.898 30.635.898 26.371.418 26.371.418 Total financial liabilities
*) Aset lain-lain terdiri dari tagihan transaksi ATM Prima, uang jaminan *) Other assets consist of ATM Prima billing transaction, deposit guarantee
dan tagihan trade finance and trade finance billing
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabilities consist of deposits and liability to notary
104
Page 403
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. NILAI WAJAR ASET DAN LIABILITAS 33. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Instrumen keuangan Bank diakui pada nilai wajar The Bank’s financial instruments recognised at
berdasarkan hierarki sebagai berikut: fair value based on the hierarchy described
below:
(i) Tingkat 1: dikutip dari harga pasar aktif untuk (i) Level 1: quoted (unadjusted) prices in active
aset atau liabilitas keuangan yang identik; markets for identical financial assets or
liabilities;
(ii) Tingkat 2: yang melibatkan input selain dari (ii) Level 2: those involving inputs other than
harga pasar aktif yang dikutip yang termasuk quoted prices included in Level 1 that are
dalam tingkat 1 yang dapat diobservasi untuk observable for the asset or liability, either
aset dan liabilitas, baik secara langsung (seperti directly (as prices) or indirectly (derived from
harga) atau tidak langsung (turunan dari harga); prices);
(iii) Tingkat 3: input untuk aset dan liabilitas yang (iii) Level 3: those with inputs for the asset or
tidak didasarkan pada data yang dapat liability that are not based on observable
diobservasi di pasar (input yang tidak dapat market data (unobservable inputs).
diobservasi).
Instrumen keuangan yang diukur pada nilai wajar Financial instruments measured at fair value
Tabel di bawah ini menunjukkan instrumen The tables below show the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the
dikelompokkan berdasarkan hierarki nilai wajar: fair value hierarchy:
31 Desember/December 31, 2025
Tingkat/ Tingkat/ Tingkat/ Jumlah/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Nilai wajar melalui laba atau rugi Fair value through profit or loss
Tagihan derivatif - 2.427 - 2.427 Derivative receivables
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 5.174.266 - - 5.174.266 Marketable securities
5.174.266 2.427 - 5.176.693
31 Desember/December 31, 2024
Tingkat/ Tingkat/ Tingkat/ Jumlah/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Nilai wajar melalui laba atau rugi Fair value through profit or loss
Tagihan derivatif - 4.316 - 4.316 Derivative receivables
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 5.807.121 - - 5.807.121 Marketable securities
5.807.121 4.316 - 5.811.437
105
Page 404
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. NILAI WAJAR ASET DAN LIABILITAS 33. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Instrumen keuangan yang tidak diukur pada nilai Financial instruments not measured at fair value
wajar
Kredit yang diberikan dan surat berharga Loans and subordinated securities which are
subordinasi yang merupakan instrumen keuangan financial instruments that are not measured at fair
yang tidak diukur pada nilai wajarnya value are classified as Level 3 in the fair value
dikelompokkan sebagai Tingkat 3 dalam hierarki hierarchy.
nilai wajar.
Nilai wajar aset dan liabilitas keuangan selain efek- Fair values of certain financial assets and
efek yang dimiliki hingga jatuh tempo, kredit yang liabilities other than held-to-maturity securities,
diberikan dan surat berharga subordinasi mendekati loans and subordinated securities are
nilai tercatat karena instrumen keuangan tersebut approximately the same with their carrying
memiliki jangka waktu jatuh tempo jangka pendek amounts due to the short-term maturities of these
(level 2) dan/atau suku bunganya sering ditinjau financial instruments and/or repriced frequently
ulang. (level 2).
Nilai wajar dari kredit yang diberikan dengan suku The carrying amounts of variable rate loans and
bunga mengambang dan nilai tercatat atas kredit short-term fixed rate loans are the reasonable
jangka pendek dengan suku bunga tetap adalah approximation of their fair values. The carrying
perkiraan yang layak atas nilai wajar. Nilai wajar dari amount of long term fixed rate loans shows the
kredit jangka panjang yang diberikan dengan suku discounted estimated future cash flows. The cash
bunga tetap menunjukkan nilai diskon dari perkiraan flows estimation is discounted at the market
arus kas masa depan yang diharapkan akan interest rate to determine fair value. Included in
diterima oleh Bank. Perkiraan arus kas ini loans are allowance for impairment losses which
didiskontokan dengan menggunakan suku bunga are calculated using the method as disclosed in
pasar untuk menentukan nilai wajar. Termasuk di Note 2.
dalam kredit yang diberikan adalah cadangan
kerugian penurunan nilai yang telah diperhitungkan
dengan metode yang disajikan pada Catatan 2.
Surat berharga subordinasi memiliki tingkat suku The subordinated securities bear variable rate.
bunga mengambang (level 2). Oleh karena itu, nilai Therefore (level 2), the amortized cost represent
tercatat mencerminkan nilai wajar. reasonable approximation of the fair value.
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
Liabilitas imbalan kerja karyawan terdiri dari: Employment benefits obligation consists of:
31 Desember/December 31,
2025 2024
Liabilitas imbalan kerja - jangka panjang 98.749 92.949 Long-term employee benefits
Liabilitas imbalan kerja - lainnya 76.580 72.736 Other employee benefits liabilities
Jumlah 175.329 165.685 Total
106
Page 405
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
(lanjutan) (continued)
Imbalan kerja lainnya Other employee benefits
Imbalan kerja lainnya termasuk imbalan kerja Other employee benefits include short-term
jangka pendek untuk bonus dan imbalan kerja employee benefits for bonuses and long-term
jangka panjang untuk manajemen. Bank mengakui employee benefits for management. The Bank
liabilitas dan beban imbalan kerja jangka pendek recognises liabilities and expenses for short-term
untuk bonus berdasarkan rumusan yang employee benefits for bonuses based on
mempertimbangkan kinerja karyawan dan laba a formula that takes into consideration the
sebelum pajak Bank setelah penyesuaian tertentu employee’s performance and the Bank’s income
yang menyebabkan kewajiban konstruktif. before tax expense after certain adjustments has
Bank mengakui liabilitas dan beban imbalan kerja created a constructive obligation. The Bank
jangka panjang untuk manajemen berdasarkan recognises liabilities and expenses for long-term
rumusan yang mempertimbangkan masa kerja employee benefits for management based on
manajemen pada akhir periode pelaporan. a formula that takes into consideration the
management’s service periods at the end of
reporting period.
Program pensiun manfaat pasti Defined benefits pension plan
Bank mempunyai imbalan pasca-kerja manfaat As of December 31, 2025 and 2024 the Bank
pasti yang terdiri atas program pensiun imbalan provides post-employment defined benefits which
pasti dan imbalan pasca-kerja per tanggal consist of a defined benefits pension plan and
31 Desember 2025 dan 2024 sesuai dengan post-employments benefits in accordance with
Undang-Undang Nomor 6 tahun 2023, PP Nomor 35 Law No. 6 of 2023, PP No. 35 of 2021 on
tahun 2021 tentang Cipta Kerja dan Peraturan Job Creation and the Bank’s Regulation
Perusahaan periode 2024-2026. period 2024-2026.
Bank membentuk liabilitas atas imbalan pasca-kerja The Bank calculates the employee defined
manfaat pasti dan imbalan kerja jangka panjang benefits liabilities and long-term employee
untuk Pejabat dan karyawan yang memenuhi benefits for eligible Board level and employee
kriteria berdasarkan perhitungan aktuaria oleh based on the actuarial calculations of
PT Biro Pusat Aktuaria, pihak ketiga dalam PT Biro Pusat Aktuaria, a third party in
laporannya tertanggal 23 Januari 2026 dan their report dated January 23, 2026 and
20 Januari 2025 untuk tahun yang berakhir pada January 20, 2025 for the years ended on
tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Program pensiun imbalan pasti didanai, dikelola The defined benefits pension plan is funded and
oleh Dana Pensiun Bank Windu, pihak berelasi, managed by Dana Pensiun Bank Windu, a related
untuk karyawan Bank yang telah diangkat dan party, for registered employees. The employee’s
mendaftarkan diri sebagai peserta. Kontribusi contribution is 5.00% of the employee’s base
pegawai adalah sebesar 5,00% dari penghasilan salary and the remaining amounts required to
dasar karyawan dan sisa jumlah yang diperlukan fund the plan are contributed by the Bank.
untuk mendanai program tersebut dikontribusi oleh Employer’s contribution to this program
Bank. Kontribusi pemberi kerja pada program ini recognised in the statements of profit or loss and
yang dilaporkan dalam laporan laba rugi dan other comprehensive income for the years ended
penghasilan komprehensif lain untuk tahun yang December 31, 2025 and 2024 amounted to
berakhir pada tanggal 31 Desember 2025 dan 2024 Rp1,096 and Rp1,293, respectively.
masing-masing sebesar Rp1.096 dan Rp1.293.
107
Page 406
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
(lanjutan) (continued)
Berikut ini adalah asumsi utama yang digunakan The following are the key assumptions used in the
dalam laporan aktuaria: actuarial reports:
31 Desember/December 31,
2025 2024
Tingkat diskonto imbalan kerja Long term employee benefit
jangka panjang karyawan 4,81% - 7,06% 6,88% - 7,13% discount rate
Tingkat pengembalian aset program 6,15% 7,06% Expected return on plan assets
Tingkat kenaikan gaji per tahun 3,00% 3,00% Annual salary increase rates
Tingkat kematian TMI_2019*) TMI_2019*) Mortality rate
Usia pensiun (tahun) 55 55 Retirement age (years old)
*)
Tabel Mortalita Indonesia *) Mortality Table of Indonesia 2019
a. Liabilitas imbalan kerja a. Employee benefits liabilities
31 Desember/December 31, 2025
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Nilai kini liabilitas
imbalan kerja 17.086 98.749 19.239 Present value of benefits obligation
Nilai wajar aset program (21.029) - - Fair value of plan assets
Pengaruh aset plafon 3.943 - - The effect of assets ceiling
Liabilitas - neto - 98.749 19.239 Liabilities - net
31 Desember/December 31, 2024
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Nilai kini liabilitas
imbalan kerja 18.258 92.949 26.192 Present value of benefits obligation
Nilai wajar aset program (22.854) - - Fair value of plan assets
Pengaruh aset plafon 4.596 - - The effect of assets ceiling
Liabilitas - neto - 92.949 26.192 Liabilities - net
108
Page 407
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
(lanjutan) (continued)
b. Nilai kini liabilitas imbalan kerja b. Present value of benefits obligation
31 Desember/December 31, 2025
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Nilai kini liabilitas imbalan Present value of benefits obligation,
kerja, awal tahun 18.258 92.949 26.192 beginning of the year
Biaya jasa kini 1.261 10.112 (6.953) Current service cost
Beban bunga 1.136 6.169 - Interest cost
Pengukuran kembali manfaat Remeasurement of other long-term
jangka panjang lainnya - - - employee benefits
Kontribusi karyawan 332 - - Contribution by plan participants
Manfaat yang dibayarkan (3.035) (8.915) - Benefits paid
Kerugian (keuntungan)
aktuarial (866) (1.566) - Actuarial loss (gain)
Nilai kini liabilitas imbalan Present value of benefits obligation,
kerja, akhir tahun 17.086 98.749 19.239 end of year
31 Desember/December 31, 2024
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Nilai kini liabilitas imbalan Present value of benefits obligation,
kerja, awal tahun 19.287 98.769 27.155 beginning of the year
Biaya jasa kini 1.476 10.223 (963) Current service cost
Beban bunga 1.147 5.860 - Interest cost
Pengukuran kembali manfaat Remeasurement of other long-term
jangka panjang lainnya - - - employee benefits
Kontribusi karyawan 448 - - Contribution by plan participants
Manfaat yang dibayarkan (2.868) (13.481) - Benefits paid
Kerugian (keuntungan)
aktuarial (1.232) (8.422) - Actuarial loss (gain)
Nilai kini liabilitas imbalan Present value of benefits obligation,
kerja, akhir tahun 18.258 92.949 26.192 end of year
109
Page 408
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
(lanjutan) (continued)
c. Biaya imbalan kerja c. Employee benefits expense
31 Desember/December 31, 2025
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Biaya jasa kini 1.261 10.112 (6.953) Current service cost
Bunga atas kewajiban 1.136 6.169 - Interest on obligation
Beban atas aset (1.614) - - Interest on assets
Bunga dari plafon aset 325 - - Interest of assets ceiling
Jumlah 1.108 16.281 (6.953) Total
31 Desember/December 31, 2024
Program pensiun
Program pensiun Program pensiun imbalan pasti
imbalan pasti imbalan pasti tidak didanai
didanai/ tidak didanai/ lainnya/
Defined benefits Defined benefits Other defined
pension plan pension benefits pension
- funded plan - unfunded - unfunded
Biaya jasa kini 1.476 10.223 (963) Current service cost
Bunga atas kewajiban 1.147 5.860 - Interest on obligation
Beban atas aset (1.592) - - Interest on assets
Bunga dari plafon aset 312 - - Interest of assets ceiling
Jumlah 1.343 16.083 (963) Total
d. Mutasi nilai wajar aset program adalah sebagai d. The movements in the fair value of plan
berikut: assets are as follow:
31 Desember/December 31,
2025 2024
Saldo pada awal tahun 22.854 23.994 Balance at beginning of year
Tingkat pengembalian aset program 1.614 1.592 Return on plan assets
Kontribusi pemberi kerja 1.096 1.293 Contribution by employer
Kontribusi karyawan 332 448 Contribution by employee
Manfaat program pensiun yang
dibayarkan (3.035) (2.868) Program pension benefits paid
Kerugian aktuarial (1.832) (1.605) Actuarial loss
Saldo pada akhir tahun 21.029 22.854 Balance at end of year
110
Page 409
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYMENT BENEFITS OBLIGATION
(lanjutan) (continued)
e. Tabel berikut menunjukan analisis sensitivitas e. The tables below show the sensitivity
nilai kini kewajiban imbalan kerja diasumsikan analysis of the present value of employee
terdapat perubahan atas asumsi aktuarial benefits obligation in the assumed changes
utama (tidak diaudit): in the key actuarial assumption (unaudited):
31 Desember/December 31, 2025
Pengaruh terhadap
Nilai kini kewajiban/
Perubahan Impact to present
persentase/ value of employee
Percentage change benefit obligation
Tingkat diskonto +1% (3.741) Discount rate
-1% 4.154
Tingkat kenaikan gaji +1% 3.930 Salary increase rate
-1% (3.600)
31 Desember/December 31, 2024
Pengaruh terhadap
Nilai kini kewajiban/
Perubahan Impact to present
persentase/ value of employee
Percentage change benefit obligation
Tingkat diskonto +1% (3.382) Discount rate
-1% 3.748
Tingkat kenaikan gaji +1% 3.517 Salary increase rate
-1% (3.223)
f. Tabel berikut menyajikan kajian dari portofolio f. The following tables show the portfolio of the
investasi aset program yang ditempatkan dalam plan assets invested in financial instrument:
bentuk instrumen keuangan:
31 Desember/December 31,
2025 2024
Deposito 7,7% 1,79% Time deposits
Efek-efek 92,3% 98,21% Marketable Securities
g. Analisa profil jatuh tempo pembayaran imbalan g. The maturity profile analysis of the employee
kerja karyawan pada tanggal benefits payments as of December 31, 2025
31 Desember 2025 dan 2024 (tidak diaudit) and 2024 (unaudited) are as follows:
adalah sebagai berikut:
31 Desember/December 31,
2025 2024
Dalam waktu 12 bulan
berikutnya 41.199 39.426 Within the next 12 months
Antara 1 dan 5 tahun 37.954 34.860 Between 1 and 5 years
Di atas 5 tahun 214.912 213.749 Beyond 5 years
Jumlah 294.065 288.035 Total
Durasi rata-rata liabilitas imbalan kerja karyawan The average duration of employees’ benefits
pada tanggal 31 Desember 2025 dan 2024 liability as of December 31, 2025 and 2024 are
adalah 9,82 dan 9,36 tahun. 9.82 and 9.36 years.
111
Page 410
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. MASALAH HUKUM 35. LEGAL MATTERS
Pada Perkara Perdata No. In Civil Case No. 555/Pdt.G/2018/PN.Jkt.Utr
555/Pdt.G/2018/PN.Jkt.Utr (“Perkara 555”) di (“Case 555”) at the North Jakarta District Court,
Pengadilan Negeri Jakarta Utara, Bank selaku the Bank as Defendant I was sued by Fireworks
Tergugat I telah digugat oleh Fireworks Ventures Ventures Limited as the Plaintiff in connection
Limited selaku Penggugat sehubungan dengan with the sale of receivable assets from
penjualan aset piutang dari kredit sindikasi untuk the syndicated loan for the Debtor named
debitur atas nama PT Geria Wijaya Prestige PT Geria Wijaya Prestige (“Receivable Assets”)
(“Aset Piutang”) kepada Tomy Winata selaku to Tomy Winata as Defendant II. On October
Tergugat II. Pada 15 Oktober 2019, Perkara 555 15, 2019, Case 555 was decided by the
telah diputus oleh Pengadilan Negeri Jakarta Utara North Jakarta District Court which essentially
yang pada intinya memutus sebagai berikut: decided as follows:
1. Bank dan Tergugat II tidak mempunyai hak 1. The Bank and Defendant II have no rights
atas Aset Piutang; over the Receivable Assets;
2. Bank dihukum untuk menyerahkan sertifikat 2. The Bank is ordered to hand over the
jaminan aset piutang berikut dokumen collateral certificates of receivable assets
pengikatan jaminan kepada Penggugat sejak along with the security documents to
Perkara 555 berkekuatan hukum tetap; the Plaintiff once Case 555 has legally
binding force;
3. Bank dan Tergugat II dihukum untuk 3. The Bank and Defendant II are ordered to
membayar secara tanggung renteng kerugian pay jointly and severally material damages
material kepada Penggugat yang terdiri atas: to the Plaintiff, consisting of:
Kerugian material dalam Rupiah: 6% Material damage in Rp: 6%
(enam persen) kali Rp249.600.209,98 (six percent) of RP 249,600,209.98
(angka penuh) per tahun; (full amount) per year;
Kerugian material dalam USD: 6% Material damage in USD: 6%
(enam persen) kali USD11.645.136,06 (six percent) of USD11,645,136.06
(angka penuh) per tahun (full amount) per year.
Atas putusan Pengadilan Negeri Jakarta Utara Following the decision of the North Jakarta
tersebut di atas, Bank telah mengajukan upaya District Court above, the Bank filed an appeal,
hukum Banding yang teregister dengan Perkara No. which was registered under Case No.
272/PDT/2020/ PT.DKI, yang telah diputus pada 272/PDT/2020/PT.DKI. The appeal was
tanggal 18 Mei 2020 oleh Pengadilan Tinggi DKI decided on May 18, 2020, by the Jakarta High
Jakarta yang pada pokoknya menguatkan Putusan Court, which essentially upheld the decision of
Pengadilan Negeri Jakarta Utara. the North Jakarta District Court.
Atas putusan Pengadilan Tinggi DKI Jakarta Following the decision of the Jakarta High
tersebut, Bank telah mengajukan upaya hukum Court, the Bank filed a cassation appeal,
Kasasi yang teregister dengan Perkara registered under Case No. 3540K/Pdt/2021,
No. 3540K/Pdt/2021, yang telah diputus pada which was decided on December 6, 2021,
tanggal 6 Desember 2021 oleh Mahkamah Agung by the Supreme Court of the Republic of
Republik Indonesia yang pada pokoknya menolak Indonesia, essentially rejecting the Bank’s
permohonan kasasi dari Bank. cassation appeal.
Atas putusan Kasasi dari Mahkamah Agung Following the cassation decision of the
Republik Indonesia tersebut, Bank telah mengajukan Supreme Court of the Republic of Indonesia,
upaya hukum Peninjauan Kembali yang teregister the Bank filed a Judicial Review,
dengan Perkara No. 1206 PK/Pdt/2022, yang telah registered under Case No. 1206 PK/Pdt/2022,
diputus pada tanggal 13 Desember 2022 oleh which was decided on December 13, 2022,
Mahkamah Agung Republik Indonesia yang pada by the Supreme Court of the Republic of
pokoknya menolak permohonan Peninjauan Indonesia, essentially rejecting the Bank’s
Kembali dari Bank. Judicial Review request.
112
Page 411
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. MASALAH HUKUM (lanjutan) 35. LEGAL MATTERS (continued)
Atas putusan Peninjauan Kembali yang Pertama dari Following the first Judicial Review decision by
Mahkamah Agung Republik Indonesia tersebut, the Supreme Court of the Republic of
pada tanggal 25 September 2023, Bank telah Indonesia, on September 25, 2024, the Bank
mengajukan upaya hukum permohonan Peninjauan submitted a Second Judicial Review request
Kembali Kedua dan berdasarkan Surat dari and based on Notification Letter from
Mahkamah Agung Republik Indonesia tertanggal the Supreme Court of the Republic of Indonesia
12 November 2024, upaya hukum permohonan dated November 12, 2024, the Second Judicial
Peninjauan Kembali. Kedua telah teregister dengan Review request has registered under Case
Perkara No. 1360/PK/PDT/2024, sebagai upaya No. 1360/PK/PDT/2024, as the Bank’s ultimate
maksimal Bank untuk mempertahankan kepentingan effort to protect its legal interests in Case 555.
hukum Bank dalam Perkara 555. Saat ini Bank The Bank is currently awaiting the decision on
masih menunggu Putusan atas upaya permohonan this Second Judicial Review request.
Peninjauan Kembali Kedua tersebut.
Pada tanggal 26 Juni 2025, Bank telah menerima On June 26, 2025, Bank has received a
pemberitahuan putusan dari Pengadilan Negeri notification of decision from the North Jakarta
Jakarta Utara atas upaya hukum permohonan District Court regarding the Second
Peninjauan Kembali Kedua Perkara Perdata Judicial Review Petition in Civil Case
No. 555/Pdt.G/2018/PN.Jkt.Utr (“Perkara 555”) yang No. 555/Pdt.G/2018/PN.Jkt.Utr (“Case 555”),
telah teregister dengan Perkara No. 1360 which has been registered as Case No. 1360
PK/PDT/2024, yang pada pokoknya menolak PK/PDT/2024. The decision essentially rejects
permohonan Peninjauan Kembali Kedua yang the Bank’s Second Judicial Review Petition.
diajukan oleh Bank.
Adapun atas Perkara 555, Gaston Investment In relation to Case 555, Gaston Investment
Limited (“Gaston”) sebagai salah satu kreditur Limited (“Gaston”), as one of the creditors
PT Geria Wijaya Prestige (“GWP”) telah mengajukan of PT Geria Wijaya Prestige (“GWP”),
perlawanan yang teregister dengan Perkara filed an objection registered as
No. 428/Pdt.Plw/2023/PN Jkt Utr (“Perkara 428”). Case No. 428/Pdt.Plw/2023/PN Jkt Utr
(“Case 428”).
Oleh karena Pengadilan telah menolak gugatan Since the claims in Case 428 were rejected at
Perkara 428 pada tingkat pertama dan tingkat both the first-instance and appellate levels,
banding, Bank telah mengajukan kasasi atas the Bank filed a cassation against Case 428.
Perkara 428, yang telah diputus pada tanggal The Supreme Court rendered its decision on
22 April 2025, dengan amar putusan pada pokoknya: April 22, 2025, with the ruling essentially
as follows:
Membatalkan Putusan Pengadilan pada tingkat To overturn the decisions of the lower
pertama dan tingkat banding; courts (first-instance and appellate);
Membatalkan Penetapan No. 20/Eks.Putusan/ To annul Stipulation No. 20/Eks.Putusan/
2023/PN Jkt Utr tanggal 10 April 2023 (yang 2023/PN Jkt Utr dated April 10, 2023
merupakan penetapan eksekusi atas Putusan (which constituted the enforcement order
Perkara 555). of the judgment in Case 555).
Sampai dengan saat ini, belum terdapat kembali As of now, there has been no further execution
eksekusi atas Putusan Perkara 555. of the decision in Case 555.
Pada tanggal 15 Agustus 2025, Fireworks Ventures On August 15, 2025, Fireworks Ventures
Limited (“FVL”) telah mengajukan permohonan Limited (“FVL”) has filed a judicial review
Peninjauan Kembali atas Putusan Kasasi Perkara petition against Cassation Decision of
428. Selanjutnya Bank akan mengajukan kontra Case 428. Subsequently, the Bank will submit
memori peninjauan kembali dan menunggu hasil a counter memorandum of judicial review and
Putusan atas permohonan Peninjauan Kembali yang await the decision on the judicial review petition
diajukan oleh FVL. filed by FVL.
113
Page 412
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SEGMEN OPERASI 36. OPERATING SEGMENT
Segmen operasi dilaporkan sesuai dengan laporan Operating segments are reported in accordance
internal Bank yang disiapkan untuk mengambil with the internal reporting provided to the chief
keputusan operasional, yaitu Direksi yang operating decision maker which is the Board of
bertanggung jawab untuk mengalokasikan sumber Directors who is responsible for allocating
daya ke segmen tertentu dan penilaian atas resources to certain segments and performance
performanya. assessments.
Untuk tahun yang berakhir 31 Desember 2025 dan For the years ended December 31, 2025 and
2024, Bank diorganisasikan kedalam empat 2024, the Bank is organised into four operating
segmen operasi berdasarkan produk dan jasa segments based on products and services as
sebagai berikut: follows:
- Segmen kredit - Loans segment
- Segmen treasuri - Treasury segment
- Segmen eskpor-impor - Trade finance segment
- Tidak dapat dialokasikan - Unallocated
Tidak ada pendapatan dari satu konsumen eksternal There is no revenue from transactions with a
atau pihak lain yang mencapai 10% atau lebih dari single external customer or counterparty
total pendapatan Bank untuk tahun yang berakhir amounting to 10% or more of the Bank’s total
31 Desember 2025 dan 2024. revenue for the years ended December 31, 2025
and 2024.
Berikut ini adalah informasi keuangan Bank Following is the financial information of the Bank
berdasarkan segmen operasi: based on operating segment:
a. Laporan laba dan rugi dan posisi keuangan a. Statement of profit or loss and financial
position
Untuk tahun yang berakhir 31 Desember 2025/
For the year ended December 31, 2025
Aset, liabilitas,
pendapatan
dan beban
yang tidak
dapat
dialokasi/
Unallocated
Ekspor- assets, liabilities,
Kredit/ Treasuri/ impor/ income and
Loans Treasury Trade finance expenses Total
Pendapatan Income
Pendapatan bunga 1.737.694 442.685 - - 2.180.379 Interest income
Pendapatan lainnya - 2.328 13.099 118.710 134.137 Other income
Jumlah pendapatan 1.737.694 445.013 13.099 118.710 2.314.516 Total income
Beban Expenses
Beban bunga - (60.406) - (1.168.203) (1.228.609) Interest expense
Beban lainnya - - - (692.748) (692.748) Other expenses
Jumlah beban - (60.406) - (1.860.951) (1.921.357) Total expenses
Segmen - neto 1.737.694 384.607 13.099 (1.742.241) Segment - net
Laba sebelum beban Income before
pajak penghasilan 393.159 income tax expense
Beban pajak
penghasilan (91.211) Income tax expense
Laba bersih
tahun berjalan 301.948 Net income for the year
Aset segmen 26.138.582 10.291.196 - 1.653.931 38.083.709 Segment assets
Liabilitas segmen - (1.693.642) (2.115) (29.242.434) (30.938.191) Segment liabilities
Segmen - neto 26.138.582 8.597.554 (2.115) (27.588.503) 7.145.518 Segment - net
114
Page 413
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. SEGMEN OPERASI (lanjutan) 36. OPERATING SEGMENT (continued)
Berikut ini adalah informasi keuangan Bank Following is the financial information of the Bank
berdasarkan segmen operasi: (lanjutan) based on operating segment: (continued)
a. Laporan laba dan rugi dan posisi keuangan a. Statement of profit or loss and financial
(lanjutan) position (continued)
Untuk tahun yang berakhir 31 Desember 2024/
For the year ended December 31, 2024
Aset, liabilitas,
pendapatan
dan beban
yang tidak
dapat
dialokasi/
Unallocated
Ekspor- assets, liabilities,
Kredit/ Treasuri/ impor/ income and
Loans Treasury Trade finance expenses Total
Pendapatan Income
Pendapatan bunga 1.714.466 427.474 - - 2.141.940 Interest income
Pendapatan lainnya - 3.351 6.828 89.828 100.007 Other income
Jumlah pendapatan 1.714.466 430.825 6.828 89.828 2.241.947 Total income
Beban Expenses
Beban bunga - (5.934) - (1.140.196) (1.146.130) Interest expense
Beban lainnya - - - (713.528) (713.528) Other expenses
Jumlah beban - (5.934) - (1.853.724) (1.859.658) Total expenses
Segmen - neto 1.714.466 424.891 6.828 (1.763.896) Segment - net
Laba sebelum beban Income before
pajak penghasilan 382.289 income tax expense
Beban pajak
penghasilan (86.887) Income tax expense
Laba bersih
tahun berjalan 295.402 Net income for the year
Aset segmen 23.012.879 8.809.566 - 1.723.016 33.545.461 Segment assets
Liabilitas segmen - (844.674) (11.056) (25.847.935) (26.703.665) Segment liabilities
Segmen - neto 23.012.879 7.964.892 (11.056) (24.124.919) 6.841.796 Segment - net
37. REKONSILIASI AKTIVITAS PENDANAAN 37. NET FINANCING ACTIVITIES
BERSIH RECONCILIATION
Rekonsiliasi dari aktivitas pendanaan adalah Reconciliation from financing activities are as
sebagai berikut: follows:
31 Desember/December 31, 2025
Arus kas/Cash flows Perubahan
1 Januari/ non-kas/ Selisih kurs/ 31 Desember/
January 1 Penerimaan/ Pembayaran/ Non-cash Foreign December 31
2025 Proceeds Payment changes exchange 2025
Liabilitas sewa 13.937 - (12.476) 7.075 - 8.536 Lease liabilities
Pinjaman yang diterima 482.850 16.552 (500.940) - 18.233 16.695 Fund borrowing
Total 496.787 16.552 (513.416) 7.075 18.233 25.231 Total
31 Desember/December 31, 2024
Arus kas/Cash flows Perubahan
1 Januari/ non-kas/ Selisih kurs/ 31 Desember/
January 1 Penerimaan/ Pembayaran/ Non-cash Foreign December 31
2024 Proceeds Payment changes exchange 2024
Surat berharga subordinasi 461.910 - (468.900) - 6.990 - Subordinated securities
Liabilitas sewa 2.808 - (11.806) 22.935 - 13.937 Lease liabilities
Pinjaman yang diterima - 485.700 - - (2.850) 482.850 Fund borrowing
Total 464.718 485.700 (480.706) 22.935 4.140 496.787 Total
115
Page 414
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO 38. RISK MANAGEMENT
a. Risiko kredit a. Credit risk
Penyaluran kredit oleh Bank berlandaskan The loans are distributed by the Bank
pada prinsip kehati-hatian, peraturan Otoritas prudently in accordance with Financial
Jasa Keuangan (POJK), dan kebijakan Services Authority (POJK) regulations, and
perkreditan yang disusun oleh manajemen. loan policies which were prepared by the
Komite Kredit merupakan komite tertinggi yang management. The Credit Committee is the
membantu Direksi dalam pengawasan highest committee who helps the Directors in
pengelolaan risiko kredit melalui keputusan dan monitoring the management of credit risk
rekomendasi yang dikeluarkannya. Secara through its decisions and recommendations.
periodik, Komite Kredit melakukan rapat antara The Credit Committee holds a meeting
lain untuk memantau Batas Maksimum regularly to monitor Legal Lending Limit and
Pemberian Kredit dan kualitas kredit, serta loan quality, and the adequacy of allowance
kecukupan cadangan kerugian penurunan nilai for impairment losses on assets. The Bank
aset. Bank selalu memonitor penyebaran risiko monitors the spread of risk in relation with the
yang timbul sejalan dengan pertumbuhan growth of economic sectors where the Bank
sektor ekonomi dimana Bank melakukan business focuses. The limit is applied
kegiatan bisnisnya. Batasan ditetapkan secara specifically based on customers and
spesifik berdasarkan nasabah dan sektor industrial sectors to avoid the high credit risk.
industri untuk menghindari konsentrasi risiko The limit is also applied to individual or
kredit yang berlebihan. Batasan tersebut juga corporate customers.
diterapkan bagi nasabah individu atau
korporasi.
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum exposure to credit risk
memperhitungkan agunan pada tanggal without taking into account collateral
31 Desember 2025 dan 2024 adalah held as of December 31, 2025 and 2024
sebagai berikut: are presented below:
31 Desember/December 31,
2025 2024
Nilai wajar melalui laba rugi Fair value through profit or loss
Tagihan derivatif 2.427 4.316 Derivative receivables
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 4.990.123 5.672.825 Marketable securities
Diukur pada biaya perolehan
diamortisasi Measured at amortized cost
Efek-efek - neto 3.080.658 1.142.691 Marketable securities - net
Current accounts with
Giro pada Bank Indonesia 1.222.936 1.490.587 Bank Indonesia
Current accounts with
Giro pada bank lain - neto 330.449 165.457 other banks - net
Penempatan pada
Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 667.030 338.006 and other banks – net
Tagihan akseptasi - neto 3.169 12.260 Acceptance receivables - net
Kredit yang diberikan - neto 26.138.582 23.012.879 Loans - net
Pendapatan bunga yang
masih akan diterima 155.389 158.830 Interest receivables
Aset lain-lain* 20.738 34.454 Other assets*
Jumlah 36.611.501 32.032.305 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
31 Desember/December 31,
2025 2024
Rekening administratif Administrative accounts
Fasilitas kredit yang
belum digunakan 3.856.673 4.968.804 Unused loan facilities
Garansi yang diterbitkan 1.249.074 886.490 Guarantees issued
Irrevocable letters of credit 176.454 5.396 Irrevocable letters of credit
Jumlah 5.282.201 5.860.690 Total
116
Page 415
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum exposure to credit risk
memperhitungkan agunan pada tanggal without taking into account collateral
31 Desember 2025 dan 2024 adalah held as of December 31, 2025 and 2024
sebagai berikut: (lanjutan) are presented below: (continued)
Untuk kredit yang diberikan, Bank For the loans, the Bank uses collateral to
menggunakan agunan untuk minimise the credit risk. The Bank’s
meminimalkan risiko kredit. Berdasarkan loans are classified into two major
klasifikasi, kredit Bank dapat dibedakan categories, which are:
menjadi dua kelompok besar, yaitu:
- Secured loans - Secured loans
- Unsecured loans - Unsecured loans
Untuk secured loans, Bank menetapkan For secured loans, the Bank determines
jenis dan nilai agunan yang dijaminkan the type and value of collateral
sesuai skema kredit. Jenis dari agunan according to the loan scheme. Types of
terdiri dari: collateral are as follows:
a. Agunan fisik antara lain tanah, a. Physical collateral, such as land,
bangunan, dan BPKB kendaraan buildings and proof of vehicle
bermotor; ownership;
b. Financial collateral antara lain b. Financial collateral, such as
simpanan dari nasabah (tabungan, deposits from customers (time
giro, dan deposito berjangka), surat deposit, savings, current accounts),
berharga, dan emas; securities, and gold;
c. Lainnya antara lain garansi, jaminan c. Others, such as guarantees,
pemerintah, dan lembaga penjamin. government guarantees and
guarantee institution.
Apabila terjadi default (gagal bayar), In times of default, Bank will use
Bank akan menggunakan agunan tersebut the collateral as the last resort in
sebagai pilihan terakhir untuk pemenuhan recovering the counterparty’s obligation.
kewajiban counterparty.
Unsecured loans terdiri dari fully unsecured Unsecured loans consist of fully
loans dan partially secured loans unsecured loans and partially secured
seperti kredit untuk karyawan golongan loans such as loans for fixed income
berpenghasilan tetap dan kredit konsumer employees and other consumer loans.
lainnya. Dalam pembayaran kewajibannya, In their payment obligations, partially
partially secured loans umumnya dilakukan secured loans are generally made
melalui pemotongan penghasilan secara through automatic payroll deduction.
otomatis.
Dengan demikian, meskipun kredit Although it is included in the unsecured
tersebut termasuk dalam kategori loans category, the risk level of partially
unsecured loans namun tingkat risiko dari secured loans is lower than the carrying
partially secured loans tidak sebesar value. As for fully unsecured loan, the
nilai tercatat kredit. Sedangkan untuk risk level is equal to the carrying value.
fully unsecured loans, tingkat risiko adalah
sebesar nilai tercatat kredit.
117
Page 416
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum exposure to credit risk
memperhitungkan agunan pada tanggal without taking into account collateral
31 Desember 2025 dan 2024 adalah held as of December 31, 2025 and 2024
sebagai berikut: (lanjutan) are presented below: (continued)
Proses penentuan peringkat kredit Bank The Bank’s credit rating determination
membedakan eksposur untuk menentukan processes differentiate exposures in
eksposur mana yang memiliki faktor risiko order to highlight those with greater risk
lebih besar dan tingkat kerugian potensial factors and higher potential severity of
yang lebih tinggi. Peringkat kredit setiap loss. The credit rating for each debtor is
debitur ditelaah secara berkala dan reviewed regularly and any amendments
perubahannya diimplementasikan are implemented promptly. The credit
secepatnya. Peringkat kredit yang rating applied for each debtor also
diterapkan atas setiap debitur juga considered credit quality of the
mempertimbangkan kualitas kredit dari respective debtor as determined by
debitur tersebut yang telah ditentukan oleh other banks.
bank-bank lain.
Peringkat kredit Bank sesuai dengan The Bank’s credit rating follows
peringkat kredit dari Otoritas Jasa Financial Services Authority (OJK) credit
Keuangan (OJK) sebagaimana diatur rating as stipulated in the prevailing
dalam peraturan Otoritas Jasa Keuangan Financial Services Authority (OJK)
(OJK) yang berlaku. regulation.
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets
eksposur risiko kredit berdasarkan: with credit risk exposure as categorised
by:
a. Sektor geografis a. Geographical region
Tabel berikut menggambarkan The following tables provide details
rincian eksposur kredit Bank of the Bank credit exposures at their
(tanpa memperhitungkan agunan atau carrying amounts (without taking
pendukung kredit lainnya), yang into account any collateral held or
dikategorikan berdasarkan area other credit enhancements), as
geografis pada tanggal 31 Desember categorised by geographical region
2025 dan 2024: as of December 31, 2025 and 2024:
31 Desember/December 31, 2025
Kantor pusat/ Lain-lain/
Head office Jawa Sumatera Kalimantan Others Total
Nilai wajar melalui Fair value through
laba atau rugi profit or loss
Tagihan derivatif 2.427 - - - - 2.427 Derivative receivables
Nilai wajar melalui
penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 4.990.123 - - - - 4.990.123 Marketable securities
Diukur pada biaya perolehan
diamortisasi Measured at amortized cost
Efek-efek - neto 3.080.658 - - - - 3.080.658 Marketable securities - net
Giro pada Current accounts with
Bank Indonesia 1.222.936 - - - - 1.222.936 Bank Indonesia
Giro pada Current accounts with
bank lain - neto 330.449 - - - - 330.449 other banks - net
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain - neto 667.030 - - - - 667.030 other banks - net
Tagihan akseptasi 3.169 - - - - 3.169 Acceptance receivables
Kredit yang diberikan
- neto 13.881.866 5.548.492 2.605.357 1.384.787 2.718.080 26.138.582 Loans - net
Pendapatan bunga
yang masih akan
diterima 104.173 17.561 19.243 3.095 11.317 155.389 Interest receivables
Aset lain-lain* 20.738 - - - - 20.738 Other assets*
Jumlah 24.303.569 5.566.053 2.624.600 1.387.882 2.729.397 36.611.501 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
118
Page 417
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets
eksposur risiko kredit berdasarkan: with credit risk exposure as categorised
(lanjutan) by: (continued)
a. Sektor geografis (lanjutan) a. Geographical region (continued)
Tabel berikut menggambarkan The following tables provide details
rincian eksposur kredit Bank of the Bank credit exposures at their
(tanpa memperhitungkan agunan atau carrying amounts (without taking
pendukung kredit lainnya), yang into account any collateral held or
dikategorikan berdasarkan area other credit enhancements), as
geografis pada tanggal 31 Desember categorised by geographical region
2025 dan 2024: (lanjutan) as of December 31, 2025 and 2024:
(continued)
31 Desember/December 31, 2024
Kantor pusat/ Lain-lain/
Head office Jawa Sumatera Kalimantan Others Total
Nilai wajar melalui Fair value through
laba atau rugi profit or loss
Tagihan derivatif 4.316 - - - - 4.316 Derivative receivables
Nilai wajar melalui
penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 5.672.825 - - - - 5.672.825 Marketable securities
Diukur pada biaya perolehan
diamortisasi Measured at amortized cost
Efek-efek - neto 1.142.691 - - - - 1.142.691 Marketable securities - net
Giro pada Current accounts with
Bank Indonesia 1.490.587 - - - - 1.490.587 Bank Indonesia
Giro pada Current accounts with
bank lain - neto 165.457 - - - - 165.457 other banks - net
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain - neto 338.006 - - - - 338.006 other banks - net
Tagihan akseptasi 12.260 - - - - 12.260 Acceptance receivables
Kredit yang diberikan
- neto 11.258.854 5.688.255 1.759.161 1.174.781 3.131.828 23.012.879 Loans - net
Pendapatan bunga
yang masih akan
diterima 108.313 18.670 13.726 2.331 15.790 158.830 Interest receivables
Aset lain-lain* 34.454 - - - - 34.454 Other assets*
Jumlah 20.227.763 5.706.925 1.772.887 1.177.112 3.147.618 32.032.305 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
Tabel di bawah ini menunjukkan The tables below show the bank’s
eksposur maksimum risiko kredit bank maximum credit risk exposure for
untuk komitmen dan kontinjensi tanpa commitment and contingencies
meperhitungkan agunan atau without taking into account any
pendukung kredit lainnya: collateral held or other credit
enhancements:
31 Desember/December 31, 2025
Kantor pusat/ Lain-lain/
Head office Jawa Sumatera Kalimantan Others Total
Fasilitas kredit yang
belum digunakan 2.050.100 1.035.657 462.504 14.873 293.539 3.856.673 Unused loans facilities
Garansi yang diterbitkan 791.379 2.274 440.621 - 14.800 1.249.074 Guarantees issued
Irrevocable letters of Irrevocable letters of
credit 176.454 - - - - 176.454 credit
Jumlah 3.017.933 1.037.931 903.125 14.873 308.339 5.282.201 Total
31 Desember/December 31, 2024
Kantor pusat/ Lain-lain/
Head office Jawa Sumatera Kalimantan Others Total
Fasilitas kredit yang
belum digunakan 2.335.953 1.289.420 830.634 206.606 306.191 4.968.804 Unused loans facilities
Garansi yang diterbitkan 706.785 3.594 156.761 - 19.350 886.490 Guarantees issued
Irrevocable letters of Irrevocable letters of
credit 5.396 - - - - 5.396 credit
Jumlah 3.048.134 1.293.014 987.395 206.606 325.541 5.860.690 Total
119
Page 418
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets
eksposur risiko kredit berdasarkan: with credit risk exposure as categorised
(lanjutan) by: (continued)
b. Jenis counterparty b. Counterparty type
Tabel berikut menggambarkan The following tables provide details
rincian eksposur kredit Bank pada nilai of the Bank credit exposures at their
tercatat (tanpa memperhitungkan carrying amounts (without taking
agunan atau pendukung kredit into account any collateral held or
lainnya) yang dikategorikan other credit enhancements) as
berdasarkan jenis counterparty pada categorised by counterparty type as
tanggal 31 Desember 2025 dan 2024: of December 31, 2025 and 2024:
31 Desember/December 31, 2025
Pemerintah RI
(termasuk Bank
Indonesia)/ Lembaga
Government keuangan
of Republic of bukan bank/ Perusahaan
Indonesia Non-bank lainnya/
(including Bank/ financial Other Perseorangan/
Bank Indonesia) Banks institutions companies Individuals Total
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Tagihan derivatif - 2.427 - - - 2.427 Derivative receivables
Nilai wajar melalui Fair value
penghasilan through other
komprehensif lain comprehensive income
Efek-efek 4.990.123 - - - - 4.990.123 Marketable securities
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Efek-efek - neto 3.067.214 - - 13.444 - 3.080.658 Marketable securities - net
Giro pada Current accounts with
Bank Indonesia 1.222.936 - - - - 1.222.936 Bank Indonesia
Giro pada Current accounts with
bank lain - neto - 330.449 - - - 330.449 other banks - net
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain - neto 283.506 383.524 - - - 667.030 other banks
Tagihan akseptasi - neto - - - 3.169 - 3.169 Acceptance receivables - net
Kredit yang diberikan
- neto 1.480 - 4.396.693 20.499.457 1.240.952 26.138.582 Loans - net
Pendapatan bunga
yang masih harus
diterima 2 - 7.425 143.918 4.044 155.389 Interest receivables
Aset lain-lain - neto* 4.791 15.947 - - - 20.738 Other assets - net*
Jumlah 9.570.052 732.347 4.404.118 20.659.988 1.244.996 36.611.501 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
120
Page 419
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets
eksposur risiko kredit berdasarkan: with credit risk exposure as categorised
(lanjutan) by: (continued)
b. Jenis counterparty (lanjutan) b. Counterparty type (continued)
Tabel berikut menggambarkan The following tables provide details
rincian eksposur kredit Bank pada nilai of the Bank credit exposures at their
tercatat (tanpa memperhitungkan carrying amounts (without taking
agunan atau pendukung kredit into account any collateral held or
lainnya) yang dikategorikan other credit enhancements). as
berdasarkan jenis counterparty pada categorised by counterparty type as
tanggal 31 Desember 2025 dan 2024: of December 31, 2025 and 2024:
(lanjutan) (continued)
31 Desember/December 31, 2024
Pemerintah RI
(termasuk Bank
Indonesia)/ Lembaga
Government keuangan
of Republic of bukan bank/ Perusahaan
Indonesia Non-bank lainnya/
(including Bank/ financial Other Perseorangan/
Bank Indonesia) Banks institutions companies Individuals Total
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Tagihan derivatif - 4.316 - - - 4.316 Derivative receivables
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 5.672.825 - - - - 5.672.825 Marketable securities
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Efek-efek - neto 843.629 199.907 - 99.155 - 1.142.691 Marketable securities - net
Giro pada Current accounts with
Bank Indonesia 1.490.587 - - - - 1.490.587 Bank Indonesia
Giro pada Current accounts with
bank lain - neto - 165.457 - - - 165.457 other banks - net
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain - neto - 338.006 - - - 338.006 other banks
Tagihan akseptasi - - - 12.260 - 12.260 Acceptance receivables
Kredit yang diberikan
- neto 1.251 - 3.804.479 17.793.327 1.413.822 23.012.879 Loans - net
Pendapatan bunga
yang masih harus
diterima 2 - 9.058 145.000 4.770 158.830 Interest receivables
Aset lain-lain* 5.005 29.449 - - 34.454 Other assets*
Jumlah 8.013.299 737.135 3.813.537 18.049.742 1.517.747 32.032.305 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
121
Page 420
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets
eksposur risiko kredit berdasarkan: with credit risk exposure as categorised
(lanjutan) by: (continued)
b. Jenis counterparty (lanjutan) b. Counterparty type (continued)
Tabel di bawah ini menunjukkan The tables below show the bank’s
eksposur maksimum risiko kredit bank maximum credit risk exposure for
untuk komitmen dan kontinjensi tanpa commitment and contingencies
meperhitungkan agunan atau without taking into account any
pendukung kredit lainnya: collateral held or other credit
enhancements:
31 Desember/December 31, 2025
Pemerintah RI
(termasuk Bank
Indonesia)/ Lembaga
Government keuangan
of Republic of bukan bank/ Perusahaan
Indonesia Non-bank lainnya/
(including Bank/ financial Other Perseorangan/
Bank Indonesia) Banks institutions companies Individuals Total
Fasilitas kredit yang
belum digunakan 516 - 247.297 3.608.860 - 3.856.673 Unused loans facilities
Garansi yang
diterbitkan - - - 1.249.074 - 1.249.074 Guarantees issued
Irrevocable letters of Irrevocable letters of
credit - - - 176.454 - 176.454 credit
Jumlah 516 - 247.297 5.034.388 - 5.282.201 Total
31 Desember/December 31, 2024
Pemerintah RI
(termasuk Bank
Indonesia)/ Lembaga
Government keuangan
of Republic of bukan bank/ Perusahaan
Indonesia Non-bank lainnya/
(including Bank/ financial Other Perseorangan/
Bank Indonesia) Banks institutions companies Individuals Total
Fasilitas kredit yang
belum digunakan 746 - 321.301 4.646.757 - 4.968.804 Unused loans facilities
Garansi yang
diterbitkan - - - 886.490 - 886.490 Guarantees issued
Irrevocable letters of Irrevocable letters of
credit - - - 5.396 - 5.396 credit
Jumlah 746 - 321.301 5.538.643 - 5.860.690 Total
(iii) Evaluasi cadangan kerugian penurunan (iii) Assessment of allowance for impairment
nilai losses
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024,
2024, giro pada Bank Indonesia, giro pada current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan bank lain, efek-efek, placements with Bank Indonesia and
efek-efek yang dibeli dengan janji dijual other banks, securities, securities
kembali, tagihan derivatif, tagihan purchased under resale agreements,
akseptasi, dan aset lain-lain berupa uang derivative receivables, acceptance
jaminan dan tagihan transaksi ATM Prima receivables and other assets in form of
tidak memiliki bukti objektif atas penurunan refundable deposits and ATM Prima
nilai secara individual dan kolektif. billing transaction have no objective
evidence of impairment individually as
well as collectively.
122
Page 421
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(iii) Evaluasi cadangan kerugian penurunan (iii) Assessment of allowance for impairment
nilai (lanjutan) losses (continued)
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024,
2024, penurunan nilai secara individu dan loans individually and collectively
kolektif terhadap kredit yang diberikan impaired are as follows: (continued)
sebagai berikut: (lanjutan)
31 Desember/December 31, 2025
Individual/ Kolektif/
Individual Collective Total
Modal kerja 627.424 12.553.402 13.180.826 Working capital
Investasi 565.468 11.405.665 11.971.133 Investment
Konsumen 43.863 1.209.533 1.253.396 Consumer
Karyawan - 1.832 1.832 Employees
Jumlah 1.236.755 25.170.432 26.407.187 Total
Cadangan kerugian Allowance for
penurunan nilai (210.436) (58.169) (268.605) impairment losses
Neto 1.026.319 25.112.263 26.138.582 Net
31 Desember/December 31, 2024
Individual/ Kolektif/
Individual Collective Total
Modal kerja 764.945 9.816.274 10.581.219 Working capital
Investasi 234.468 11.217.822 11.452.290 Investment
Konsumen 14.255 1.413.679 1.427.934 Consumer
Karyawan - 2.358 2.358 Employees
Jumlah 1.013.668 22.450.133 23.463.801 Total
Cadangan kerugian Allowance for
penurunan nilai (406.367) (44.555) (450.922) impairment losses
Neto 607.301 22.405.578 23.012.879 Net
123
Page 422
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(iv) Tabel di bawah menunjukkan kualitas (iv) The tables below show credit quality per
kredit per jenis aset keuangan (diluar class of financial assets (gross of
cadangan kerugian penurunan nilai): allowance for impairment losses):
31 Desember/December 31, 2025
Belum jatuh tempo dan
tidak mengalami penurunan Jatuh tempo
nilai/Neither past due dan tidak
nor impaired mengalami
penurunan
Tingkat Tingkat nilai/ Mengalami
tinggi/ standar/ Past-due penurunan
High Standard but not nilai/
grade grade impaired Impaired Total
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Tagihan derivatif 2.427 - - - 2.427 Derivative receivables
Nilai wajar melalui
penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 4.990.123 - - - 4.990.123 Marketable securities
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Efek-efek 3.080.660 - - - 3.080.660 Marketable securities
Giro pada Current accounts with
Bank Indonesia 1.222.936 - - - 1.222.936 Bank Indonesia
Giro pada Current accounts with
bank lain 330.685 - - - 330.685 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 667.032 - - - 667.032 other banks
Tagihan akseptasi 3.172 - - - 3.172 Acceptance receivables
Kredit yang diberikan 25.240.690 106.994 717.727 341.776 26.407.187 Loans
Pendapatan bunga
yang masih akan
diterima 147.940 2.086 - 5.363 155.389 Interest receivables
Aset lain-lain* 36.739 - - - 36.739 Other assets*
Jumlah 31.429.561 4.401.923 717.727 347.139 36.896.350 Total
Cadangan kerugian
penurunan nilai (49.251) (177) (128.134) (91.043) (268.605) Allowance for impaiment losses
Neto 35.673.153 108.903 589.593 256.096 36.627.745 Net
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima dan uang *) Other asset consist of trade finance billing, ATM Prima billing transaction and
jaminan refundable deposits
31 Desember/December 31, 2024
Belum jatuh tempo dan
tidak mengalami penurunan Jatuh tempo
nilai/Neither past due dan tidak
nor impaired mengalami
penurunan
Tingkat Tingkat nilai/ Mengalami
tinggi/ standar/ Past-due penurunan
High Standard but not nilai/
grade grade impaired Impaired Total
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Tagihan derivatif 4.316 - - - 4.316 Derivative receivables
Nilai wajar melalui
penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 5.672.825 - - - 5.672.825 Marketable securities
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Efek-efek 1.142.795 - - - 1.142.795 Marketable securities
Giro pada Current accounts with
Bank Indonesia 1.490.587 - - - 1.490.587 Bank Indonesia
Giro pada Current accounts with
bank lain - gross 165.626 - - - 165.626 other banks - gross
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain - gross 338.007 - - - 338.007 other banks - gross
Tagihan akseptasi 12.262 - - - 12.262 Acceptance receivables
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali agreements to resale
Kredit yang diberikan 21.986.063 307.543 84.362 1.085.833 23.463.801 Loans
Pendapatan bunga
yang masih akan
diterima 149.917 2.142 6.771 - 158.830 Interest receivables
Aset lain-lain* 34.454 - - - 34.454 Other assets*
Jumlah 30.996.852 309.685 91.133 1.085.833 32.483.503 Total
Cadangan kerugian
penurunan nilai (24.284) (318) (5.104) (421.492) (451.198) Allowance for impaiment losses
Neto 30.972.568 309.367 86.029 664.341 32.032.305 Net
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima dan uang *) Other asset consist of trade finance billing, ATM Prima billing transaction and
jaminan refundable deposits
124
Page 423
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(v) Tabel di bawah menunjukkan kualitas (v) The tables below show credit quality per
kredit per jenis aset keuangan (diluar class of financial assets (gross of
cadangan kerugian penurunan nilai): allowance for impairment losses):
(lanjutan) (continued)
Kualitas kredit didefinisikan sebagai The credit quality are defined as follows:
berikut:
Tingkat tinggi High grade
Ini berkaitan dengan rekening debitur pada This pertains to those accounts where
dimana kemampuan membayar pokok dan the debtors ability to pay the principal
bunga debitur sangat kuat. and interest is very strong.
Tingkat standar Standard grade
Ini berkaitan dengan rekening debitur This pertains to those accounts that
dengan potensi melemah. Debitur display potential weakness. The debtors
dianggap memiliki tingkat spekulasi yang are considered highly speculative in
tinggi dalam hal kapasitasnya untuk terms of capacity to pay interest and
membayar bunga dan pokok sesuai repay principal in accordance with the
dengan ketentuan kredit yang ada. credit terms.
(vi) Analisis umur pinjaman yang jatuh tempo (vi) The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai impaired loans as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024, and 2024, are as follows:
sebagai berikut:
31 Desember/December 31, 2025
1 sampai 31 sampai 61 sampai
30 hari/ 60 hari/ 90 hari/
1 to 30 days 31 to 60 days 61 to 90 days Total
Modal kerja 488.917 7.422 3.000 499.339 Working capital
Investasi 165.787 14.350 5.219 185.356 Investment
Konsumen 8.617 13.404 11.011 33.032 Consumer
Jumlah 663.321 35.176 19.230 717.727 Total
Cadangan kerugian
penurunan nilai (122.185) (3.510) (2.439) (128.134) Allowance for impairment losses
Neto 541.136 31.666 16.791 589.593 Net
31 Desember/December 31, 2024
1 sampai 31 sampai 61 sampai
30 hari/ 60 hari/ 90 hari/
1 to 30 days 31 to 60 days 61 to 90 days Total
Modal kerja 22.968 1.095 1.739 25.802 Working capital
Investasi 19.689 - 288 19.977 Investment
Konsumen 20.406 11.476 6.701 38.583 Consumer
Jumlah 63.063 12.571 8.728 84.362 Total
Cadangan kerugian
penurunan nilai (2.415) (1.419) (1.270) (5.104) Allowance for impairment losses
Neto 60.648 11.152 7.458 79.258 Net
125
Page 424
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
b. Manajemen risiko pasar b. Market risk management
Risiko ini disebabkan oleh pergerakan variabel Market risk is caused by the movements in
pasar yang dapat merugikan portofolio yang market variables which are interest and
dimiliki Bank yaitu suku bunga dan nilai tukar. exchange rate which can cause losses on
Ruang lingkup manajemen risiko pasar antara the Bank portfolio. The scope of this risk
lain meliputi aktivitas fungsional kegiatan includes treasury activities and investment in
treasuri dan investasi dalam bentuk efek-efek. securities or funding. Asset and Liability
penyediaan dana dan kegiatan pendanaan. Committee (“ALCO”) is the committee which
Asset and Liability Committee (“ALCO”) will help the Directors in monitoring and
merupakan komite yang membantu Direksi managing market risk.
dalam mengawasi dan mengelola risiko pasar.
Bank juga menetapkan kebijakan limit terhadap The Bank also implement limit policy in
aktivitas treasuri untuk menghindari terjadinya treasury activities to avoid portfolio
konsentrasi portofolio pada suatu instrumen concentrated in one instrument or specific
ataupun counterparty tertentu. sehingga terjadi counterparty to achieve diversification in
diversifikasi pengelolaan aset dan liabilitas. assets and liabilities.
i. Risiko tingkat suku bunga i. Interest rate risk
Tabel di bawah ini mengikhtisarkan The tables below summarise the Bank
eksposur Bank terhadap risiko tingkat suku exposure to interest rate risk on financial
bunga atas instrumen keuangan pada instrument as of December 31, 2025
tanggal 31 Desember 2025 dan 2024: and 2024:
31 Desember/December 31, 2025
Suku bunga mengambang/
Variable interest rate
Lebih dari Suku bunga Tidak dikenakan
Tidak lebih 3 bulan/ tetap/ bunga/
dari 3 bulan/ More than Fixed Non-interest
Up to 3 months 3 months interest rate bearing Total
Aset keuangan Financial assets
Kas - - - 147.547 147.547 Cash
Current accounts
Giro pada Bank Indonesia 1.222.936 - - - 1.222.936 with Bank Indonesia
Current accounts with
Giro pada bank lain - neto 330.449 - - - 330.449 other banks - net
Penempatan pada
Bank Indonesia dan Placements with Bank Indonesia
Bank lain - neto - - 667.030 - 667.030 and other banks - net
Tagihan derivatif 2.427 - - - 2.427 Derivative receivables
Tagihan akseptasi - neto - - - 3.169 3.169 Acceptance receivables - net
Efek-efek - neto - 8.070.781 - - 8.070.781 Marketable securities - net
Kredit yang diberikan - neto 8.368.076 16.539.175 1.231.331 - 26.138.582 Loans - net
Pendapatan bunga yang
masih akan diterima 11.364 140.012 4.013 - 155.389 Interest receivables
Aset lain-lain - neto* 4.791 - - 15.947 20.738 Other assets - net*
Jumlah aset keuangan 9.940.043 24.749.968 1.902.374 166.663 36.759.048 Total financial assets
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
126
Page 425
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
b. Manajemen risiko pasar (lanjutan) b. Market risk management (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the Bank
eksposur Bank terhadap risiko tingkat suku exposure to interest rate risk on financial
bunga atas instrumen keuangan pada instrument as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024: 2024: (continued)
(lanjutan)
31 Desember/December 31, 2025
Suku bunga mengambang/
Variable interest rate
Lebih dari Suku bunga Tidak dikenakan
Tidak lebih 3 bulan/ tetap/ bunga/
dari 3 bulan/ More than Fixed Non-interest
Up to 3 months 3 months interest rate bearing Total
Liabilitas segera - - - 23.453 23.453 Obligation due immediately
Liabilitas derivatif 1.321 - - - 1.321 Derivative payables
Liabilitas Akseptasi 3.172 - - - 3.172 Acceptance payables
Pinjaman yang diterima - 16.695 - - 16.695 Fund Borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan sold under repurchase
janji dibeli kembali 169.393 - - - 169.393 agreements
Simpanan dari nasabah Deposits from customers
Giro 5.070.630 - - - 5.070.630 Current accounts
Tabungan 1.868.753 - - - 1.868.753 Saving accounts
Deposito berjangka - - 21.726.629 - 21.726.629 Time deposits
Simpanan dari bank lain 1.693.642 - - - 1.693.642 Deposits from other banks
Bunga yang masih harus
dibayar 59.973 - - - 59.973 Interest payables
Liabilitas lain-lain** 2.237 - - - 2.237 Other liabilities**
Jumlah liabilitas keuangan 8.869.121 16.695 21.726.629 23.453 30.635.898 Total financial liabilities
Gap repricing
suku bunga-kotor 1.070.922 24.733.273 (19.824.255) 143.210 6.123.150 Gross interest repricing gap
31 Desember/December 31, 2024
Suku bunga mengambang/
Variable interest rate
Lebih dari Suku bunga Tidak dikenakan
Tidak lebih 3 bulan/ tetap/ bunga/
dari 3 bulan/ More than Fixed Non-interest
Up to 3 months 3 months interest rate bearing Total
Aset keuangan Financial assets
Kas - - - 169.338 169.338 Cash
Current accounts
Giro pada Bank Indonesia 1.490.587 - - - 1.490.587 with Bank Indonesia
Current accounts with
Giro pada bank lain - neto 165.457 - - - 165.457 other banks - net
Penempatan pada
Bank Indonesia dan Placements with Bank Indonesia
Bank lain - neto - - 338.006 - 338.006 and other banks - net
Tagihan derivatif 4.316 - - - 4.316 Derivative receivables
Tagihan akseptasi - neto - - - 12.260 12.260 Acceptance receivables - net
Efek-efek - neto - 6.815.516 - - 6.815.516 Marketable securities - net
Kredit yang diberikan - neto 6.279.268 15.334.846 1.398.765 - 23.012.879 Loans - net
Pendapatan bunga yang
masih akan diterima 13.439 140.672 4.719 - 158.830 Interest receivables
Aset lain-lain* 5.005 - - 29.449 34.454 Other assets*
Jumlah aset keuangan 7.958.072 22.291.034 1.741.490 211.047 32.201.643 Total financial assets
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabiblities consist of security deposits and liability to notary
127
Page 426
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
b. Manajemen risiko pasar (lanjutan) b. Market risk management (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
31 Desember/December 31, 2024
Suku bunga mengambang/
Variable interest rate
Lebih dari Suku bunga Tidak dikenakan
Tidak lebih 3 bulan/ tetap/ bunga/
dari 3 bulan/ More than Fixed Non-interest
Up to 3 months 3 months interest rate bearing Total
Liabilitas segera - - - 14.928 14.928 Obligation due immediately
Liabilitas derivatif 20.350 - - - 20.350 Derivative payables
Liabilitas Akseptasi 12.262 - - - 12.262 Acceptance payables
Pinjaman yang diterima - 482.850 - - 482.850 Fund Borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan sold under repurchase
janji dibeli kembali 1.552.058 - - - 1.552.058 agreements
Simpanan dari nasabah Deposits from customers
Giro 4.009.871 - - - 4.009.871 Current accounts
Tabungan 1.164.249 - - - 1.164.249 Saving accounts
Deposito berjangka - 18.183.353 - 18.183.353 Time deposits
Simpanan dari bank lain 844.674 - - - 844.674 Deposits from other banks
Bunga yang masih harus
dibayar 75.580 - - - 75.580 Interest payables
Liabilitas lain-lain** 11.243 - - - 11.243 Other liabilities**
Jumlah liabilitas keuangan 7.690.287 482.850 18.183.353 14.928 26.371.418 Total financial liabilities
Gap repricing
suku bunga-kotor 267.785 21.808.184 (16.441.863) 196.119 5.830.225 Gross interest repricing gap
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabiblities consist of security deposits and liability to notary
Analisis sensitivitas untuk beberapa faktor Sensitivity analysis for several market
pasar menunjukkan bagaimana laba atau factors showing how profit or loss could
rugi dapat dipengaruhi oleh perubahan dari be affected by changes in the relevant
beberapa faktor risiko sesuai dengan tabel risk factor are in the following tables
di bawah ini. Secara umum, sensitivitas below. In general, sensitivity is
diestimasi dengan membandingkan suatu estimated by comparing an initial value
nilai awal ke nilai tertentu setelah to the value derived after a specified
perubahan tertentu dari faktor pasar, change in the market factor, assuming
dengan mengasumsikan seluruh variabel all other variables are constant. The total
lainnya tetap. Total sensitivitas atas sensitivity of statement of profit or loss is
laporan laba rugi didasarkan pada asumsi based on the assumption that there are
bahwa terdapat perubahan paralel dalam parallel shifts in the yield curve.
kurva penghasilan.
Tabel di bawah ini menunjukkan The tables below demonstrates the
sensitivitas dari laporan laba rugi Bank sensitivity of the Bank’s statement of
terhadap kemungkinan perubahan suku profit or loss to reasonably possible
bunga untuk aset dan liabilitas keuangan changes in interest rates for financial
untuk tahun yang berakhir assets and liabilities for the years ended
31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember/December 31, 2025
Dampak ke laporan
Perubahan laba rugi/
basis poin/ Impact to
Change the statement
in basis point of profit or loss
Rupiah +100 (27.886) Rupiah
-100 27.886
Mata uang asing +100 8.956 Foreign currencies
-100 (8.956)
128
Page 427
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
b. Manajemen risiko pasar (lanjutan) b. Market risk management (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini menunjukkan The tables below demonstrates the
sensitivitas dari laporan laba rugi Bank sensitivity of the Bank’s statement of
terhadap kemungkinan perubahan suku profit or loss to reasonably possible
bunga untuk aset dan liabilitas keuangan changes in interest rates for financial
untuk tahun yang berakhir assets and liabilities for the years ended
31 Desember 2025 dan 2024: (lanjutan) December 31, 2025 and 2024:
(continued)
31 Desember/December 31, 2024
Dampak ke laporan
Perubahan laba rugi/
basis poin/ Impact to
Change the statement
in basis point of profit or loss
Rupiah +100 (12.207) Rupiah
-100 12.207
Mata uang asing +100 7.256 Foreign currencies
-100 (7.256)
ii. Risiko mata uang ii. Foreign currency risk
Risiko mata uang adalah kemungkinan Foreign currency risk is the probability of
kerugian pendapatan yang timbul dari loss to earnings arising from
perubahan kurs valuta asing. changes in foreign exchange rates.
Bank mengelola paparan terhadap The Bank manage exposure to effects of
pengaruh fluktuasi nilai tukar mata uang fluctuations in foreign currency
asing dengan mempertahankan risiko mata exchange rates by maintaining foreign
uang asing dalam pedoman peraturan currency exposure within the existing
yang ada (yakni menjaga Posisi Devisa regulatory guidelines (maintaining the
Neto sesuai dengan peraturan Net Open Position based on Bank
Bank Indonesia). Indonesia regulations).
31 Desember/December 31, 2025
Perubahan
persentase
nilai tukar
mata uang
asing/ Pengaruh ke
Percentage laporan laba rugi/
change in Impact
foreign to the statement
currency rate of profit or loss
Mata uang asing +10% 1.189 Foreign currencies
-10% (1.189)
31 Desember/December 31, 2024
Perubahan
persentase
nilai tukar
mata uang
asing/ Pengaruh ke
Percentage laporan laba rugi/
change in Impact
foreign to the statement
currency rate of profit or loss
Mata uang asing +10% 409 Foreign currencies
-10% (409)
129
Page 428
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
b. Manajemen risiko pasar (lanjutan) b. Market risk management (continued)
ii. Risiko mata uang (lanjutan) ii. Foreign currency risk
Sensitivitas atas laporan laba rugi The sensitivity of the statement of profit
merupakan dampak yang diestimasi atas or loss is the estimated effect of
perubahan yang diasumsikan atas the assumed change in foreign
perubahan nilai tukar berdasarkan aset exchange rates on income based on
dan liabilitas keuangan yang dalam mata foreign currency denominated assets
uang asing. and liabilities.
c. Risiko likuiditas c. Liquidity risk
Risiko likuiditas merupakan risiko yang timbul Liquidity risk arises from possible losses due
dari kemungkinan kerugian disebabkan oleh to the inability of Bank to fulfill their obligation
ketidakmampuan Bank memenuhi liabilitas as it falls due. Liquidity risk is being managed
yang telah jatuh waktu. Pengelolaan risiko through application of liquidity strategies
likuiditas dilakukan melalui suatu strategi such as the decision of pricing and gapping
likuiditas antara lain mencakup penetapan of fund resources and loans, analysis of
pricing dan gapping terhadap sumber dana dan sufficient capital and investments in portfolio
kredit, analisis kecukupan modal serta and securities. The Bank maintains their
investasi dalam portofolio dan efek-efek. liquidity to access financial market
Bank akan senantiasa memelihara kemampuan through their relationships with the other
likuiditasnya untuk melakukan akses pasar correspondent banks.
uang dengan memelihara hubungan dengan
bank-bank koresponden.
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide
mengenai perkiraan sisa jatuh tempo dari aset information about the expected maturities of
dan liabilitas keuangan pada tanggal financial assets and liabilities as of
31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember/December 31, 2025
> 1 bulan s.d. > 3 bulan s.d. > 6 bulan s.d. > 1 tahun s.d.
Sampai dengan 3 bulan/ 6 bulan/ 12 bulan/ 5 tahun/
1 bulan/ > 1 month up > 3 months up > 6 months up > 1 year up > 5 tahun/ Nilai tercatat/
Up to 1 month to 3 months to 6 months to 12 months to 5 years > 5 years Carrying value
Aset Assets
Kas 147.547 - - - - - 147.547 Cash
Giro pada Current accounts with
Bank Indonesia 1.222.936 - - - - - 1.222.936 Bank Indonesia
Current accounts with
Giro pada bank lain 330.685 - - - - - 330.685 other banks
Penempatan pada
Bank Indonesia dan Placements with Bank
bank lain 667.032 - - - - - 667.032 Indonesia and other banks
Tagihan derivatif 2.427 2.427 Derivative receivables
Tagihan akseptasi 547 - 1.531 1.094 - - 3.172
Efek-efek 13.446 - 98.027 4.892.095 2.458.766 608.449 8.070.783 Marketable securities
Kredit yang diberikan 586.379 1.498.644 1.642.765 5.036.635 9.533.536 8.109.228 26.407.187 Loans
Pendapatan bunga yang
masih akan diterima 611 1.912 2.865 5.879 36.371 107.751 155.389 Interest receivables
Aset lain-lain* 4.792 - 31.947 - - - 36.739 Other assets*
Jumlah 2.976.402 1.500.556 1.777.135 9.935.703 12.028.673 8.825.428 37.043.897 Total
Liabilitas Liabilities
Liabilitas segera 23.453 - - - - - 23.453 Obligation due immediately
Liabilitas derivatif 1.321 - - - - - 1.321 Derivative payable
Liabilitas akseptasi 547 - 1.531 1.094 - - 3.172 Acceptance receivables
Pinjaman yang diterima - 16.695 - - - - 16.695 Fund borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan under repurchase
janji dibeli kembali 169.393 - - - - - 169.393 agreements
Simpanan dari nasabah 18.163.050 8.191.001 2.058.663 253.298 - - 28.666.012 Deposits from customers
Simpanan dari bank lain 1.693.642 - - - - - 1.693.642 Deposits from other banks
Bunga yang masih harus
dibayar 59.973 - - - - - 59.973 Interest payables
Liabilitas lain-lain** 2.237 - - - - - 2.237 Other liabilities**
Jumlah 20.113.616 8.207.696 2.060.194 254.392 - - 30.635.898 Total
Aset/(liabilitas) - neto (17.137.214) (6.707.140) (283.059 ) 9.681.311 12.028.673 8.825.428 6.407.999 Assets/(liabilities) - net
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabiblities consist of security deposits and liability to notary
130
Page 429
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide
mengenai perkiraan sisa jatuh tempo dari aset information about the expected maturities of
dan liabilitas keuangan pada tanggal financial assets and liabilities as of
31 Desember 2025 dan 2024: (lanjutan) December 31, 2025 and 2024: (continued)
31 Desember/December 31, 2024
> 1 bulan s.d. > 3 bulan s.d. > 6 bulan s.d. > 1 tahun s.d.
Sampai dengan 3 bulan/ 6 bulan/ 12 bulan/ 5 tahun/
1 bulan/ > 1 month up > 3 months up > 6 months up > 1 year up > 5 tahun/ Nilai tercatat/
Up to 1 month to 3 months to 6 months to 12 months to 5 years > 5 years Carrying value
Aset Assets
Kas 169.338 - - - - - 169.338 Cash
Giro pada Current accounts with
Bank Indonesia 1.490.587 - - - - - 1.490.587 Bank Indonesia
Current accounts with
Giro pada bank lain 165.626 - - - - - 165.626 other banks
Penempatan pada
Bank Indonesia dan Placements with Bank
bank lain 338.007 - - - - - 338.007 Indonesia and other banks
Tagihan derivatif 4.316 - - - - - 4.316 Derivative receivables
Tagihan akseptasi 12.262 - - - - 12.262
Efek-efek 2.520.902 128.887 - - 4.165.831 - 6.815.620 Marketable securities
Kredit yang diberikan 1.082.750 930.490 1.510.730 3.533.127 8.249.456 8.157.248 23.463.801 Loans
Pendapatan bunga yang
masih akan diterima 8.438 1.595 2.286 5.112 38.981 102.418 158.830 Interest receivables
Aset lain-lain* 5.005 29.449 - - - - 34.454 Other assets*
Jumlah 5.784.969 1.102.683 1.513.016 3.538.239 12.454.268 8.259.666 32.652.841 Total
Liabilitas Liabilities
Liabilitas segera 14.928 - - - - - 14.928 Obligation due immediately
Liabilitas derivatif 20.350 - - - - - 20.350 Derivative payable
Liabilitas akseptasi - 12.262 - - - - 12.262 Acceptance receivables
Pinjaman yang diterima - 482.850 - - - - 482.850 Fund borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan under repurchase
janji dibeli kembali 1.552.058 - - - - - 1.552.058 agreements
Simpanan dari nasabah 14.995.005 5.086.344 2.779.842 496.282 - 23.357.473 Deposits from customers
Simpanan dari bank lain 844.674 - - - - - 844.674 Deposits from other banks
Bunga yang masih harus
dibayar 75.580 - - - - - 75.580 Interest payables
Liabilitas lain-lain** 11.243 - - - - - 11.243 Other liabilities**
Jumlah 17.513.838 5.581.456 2.779.842 496.282 - - 26.356.490 Total
Aset/(liabilitas) - neto (11.728.869) (4.478.773) (1.266.826) 3.041.957 12.454.268 8.259.666 6.281.423 Assets/(liabilities) - net
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada undiscounted cash flows based on undiscounted cash flows as of
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember/December 31, 2025
Sampai > 1 bulan > 3 bulan > 6 bulan
dengan s.d 3 bulan/ s.d 6 bulan/ s.d 12 bulan/
1 bulan/ > 1 month > 3 months > 6 months
Up to up to up to up to > 1 tahun/ Jumlah/
1 month 3 months 6 months 12 months > 1 year Total
Liabilitas keuangan Financial liabilites
Liabilitas segera 23.453 - - - - 23.453 Obligation due immediately
Liabilitas derivatif 1.321 - - - - 1.321 Derivative payables
Liabilitas akseptasi 547 - 1.531 1.093 - 3.171 Acceptance payables
Pinjaman yang diterima - - 17.901 - 17.901 Fund borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan sold under repurchase
janji dibeli kembali 169.654 - - - - 169.654 agreements
Simpanan dari nasabah 22.154.458 5.042.932 1.538.893 131.257 - 28.867.540 Deposits from customers
Simpanan dari bank lain 1.680.719 - - - - 1.680.719 Deposits from other banks
Liabilitas lain-lain** 2.237 - - - - 2.237 Other liabilities**
Jumlah 24.032.389 5.042.932 1.540.424 150.251 - 30.765.996 Total
*) Aset lain-lain terdiri dari tagihan trade finance, tagihan transaksi ATM Prima *) Other asset consist of trade finance billing, ATM Prima billing transaction
dan uang jaminan and refundable deposits
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabiblities consist of security deposits and liability to notar
131
Page 430
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada undiscounted cash flows based on undiscounted cash flows as of
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024: (continued)
(lanjutan)
31 Desember/December 31, 2024
Sampai > 1 bulan > 3 bulan > 6 bulan
dengan s.d 3 bulan/ s.d 6 bulan/ s.d 12 bulan/
1 bulan/ > 1 month > 3 months > 6 months
Up to up to up to up to > 1 tahun/ Jumlah/
1 month 3 months 6 months 12 months > 1 year Total
Liabilitas keuangan Financial liabilites
Liabilitas segera 14.928 - - - - 14.928 Obligation due immediately
Liabilitas derivatif 20.350 - - - - 20.350 Derivative payables
Liabilitas akseptasi - - - 12.262 - 12.262 Acceptance payables
Pinjaman yang diterima - 483.486 - - - 483.486 Fund borrowing
Liabilitas atas efek-efek Liabilities on securities
yang dijual dengan sold under repurchase
janji dibeli kembali 1.554.118 - - - - 1.554.118 agreements
Simpanan dari nasabah 18.107.081 3.204.887 1.819.639 326.927 - 23.458.534 Deposits from customers
Simpanan dari bank lain 725.391 121.362 - - - 846.753 Deposits from other banks
Liabilitas lain-lain** 11.243 - - - - 11.243 Other liabilities**
Jumlah 20.433.111 3.809.735 1.819.639 339.189 - 26.401.674 Total
**) Liabilitas lain-lain terdiri dari setoran jaminan dan liabilitas kepada notaris **) Other liabiblities consist of security deposits and liability to notary
39. PERNYATAAN STANDAR AKUNTANSI 39. STATEMENTS OF FINANCIAL ACCOUNTING
KEUANGAN YANG TELAH DISAHKAN NAMUN STANDARDS ISSUED BUT NOT YET
BELUM BERLAKU EFEKTIF EFFECTIVE
Standar akuntansi dan interpretasi yang telah The standards and interpretations that are issued
disahkan oleh DSAK-IAI, tetapi belum berlaku efektif by the DSAK-IAI, but not yet effective for current
untuk laporan keuangan tahun berjalan year financial statements are disclosed below.
diungkapkan di bawah ini.
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2026:
1 Januari 2026:
- Amandemen PSAK 109 “Instrumen Keuangan” - Amendments of SFAS 109, "Financial
dan PSAK 107 “Instrumen Keuangan Instruments," and SFAS 107, "Financial
Pengungkapan tentang Klasifikasi dan Instruments: Disclosures about the
Pengukuran Instrumen Keuangan” tentang Classification and Measurement of Financial
mengklarifikasi ketentuan dalam PSAK 109 Instruments" regarding derecognition of
terkait penghentian pengakuan liabilitas financial liabilities, as well as clarify the
keuangan, serta mengklarifikasi penilaian assessment of cash flow characteristics for
karakteristik arus kas untuk aset keuangan financial assets with ESG-linked features,
dengan fitur ESG-linked, aset keuangan dengan financial assets with non-recourse features,
fitur non-recourse, dan instrumen yang terikat and contractually bound instruments such as
secara kontraktual seperti tranche. tranches. The amendments also revise the
Amendemen ini juga mengubah ketentuan statement in SFAS 107 regarding the
dalam PSAK 107 terkait persyaratan disclosure requirements for investments in
pengungkapan investasi pada instrumen equity instruments measured at fair value
ekuitas yang diukur pada nilai wajar melalui through other comprehensive income and
penghasilan komprehensif lain dan menambah adding statament related to financial
ketentuan terkait instrumen keuangan dengan instruments with contractual terms that alter
persyaratan kontraktual yang mengubah waktu the timing or amount of contractual cash flows.
atau jumlah arus kas kontraktual.
132
Page 431
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. PERNYATAAN STANDAR AKUNTANSI 39. STATEMENTS OF FINANCIAL ACCOUNTING
KEUANGAN YANG TELAH DISAHKAN NAMUN STANDARDS ISSUED BUT NOT YET
BELUM BERLAKU EFEKTIF EFFECTIVE
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2027:
1 Januari 2027:
- Amandemen PSAK No. 118: Penyajian dan - Amandments SFAS No. 118: Presentation
Pengungkapan dalam Laporan Keuangan. and Disclosure in Financial Statements. A
Standar akuntansi baru yang mengatur 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
memastikan laporan keuangan menyediakan financial statements provide relevant
informasi relevan yang merepresentasikan information that faithfully represents assets,
secara tepat aset, liabilitas, ekuitas, liabilities, equity, income, and expenses.
penghasilan dan beban. PSAK No. 118 akan SFAS No. 118 will replace SFAS No. 201:
menggantikan PSAK No. 201: Penyajian Presentation of Financial Statements.
Laporan Keuangan.
Pada saat penerbitan laporan keuangan, Bank As at the authorisation date of this financial
masih mempelajari dampak yang mungkin timbul statements, the Bank is still evaluating the
dari penerapan standar akuntansi baru dan revisi potential impact of these new and revised
tersebut serta pengaruhnya pada laporan keuangan accounting standards to the financial statements
Bank. of the Bank.
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS
Kegiatan usaha Bank senantiasa dihadapkan pada The Bank’s activities deal with risks associated
risiko-risiko yang berkaitan erat dengan fungsinya with its function as financial intermediary
sebagai lembaga intermediasi keuangan. institution. Thus, the operations are organised
Oleh karena itu, kegiatan operasional Bank dikelola carefully to prevent loss from operations of the
dengan baik agar tidak menimbulkan kerugian bagi Bank.
Bank.
133
Page 432
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
Berdasarkan POJK No. 18/POJK.03/2016 tanggal Based on POJK No. 18/POJK.03/2016 dated
16 Maret 2016, tentang Penerapan Manajemen March 16, 2016, the Bank’s application of its risk
Risiko Bagi Bank Umum, maka Bank menerapkan management policies is implementation based on
manajemen risiko sesuai dengan kompleksitasnya. it’s complexity. The Risk Management
Kebijakan Penerapan Manajemen Risiko mengacu Implementation Policy refers to the provisions and
pada ketentuan dan Peraturan Otoritas Jasa regulations of the Financial Services Authority,
Keuangan antara lain Nomor: 18/POJK.03/2016 No.18/POJK.03/2016 dated March 16, 2016
tanggal 16 Maret 2016 tentang Penerapan concerning the Implementation of Risk
Manajemen Risiko Bagi Bank Umum dan Management for Commercial Banks and Circular
Surat Edaran Otoritas Jasa Keuangan Letter of the Financial Services Authority Number:
Nomor: 34/SEOJK.03/2016 tanggal 01 September 34/SEOJK.03/2016 dated September 01, 2016
2016 tentang Penerapan Manajemen Risiko concerning Implementation of Risk Management
Bagi Bank Umum (beserta lampiran), Peraturan for Commercial Banks (along with attachments),
Otoritas Jasa Keuangan Nomor 55/POJK.03/2016 Financial Services Authority Regulation
tertanggal 7 Desember 2016 yang telah dicabut dan No.55/POJK.03/2016 dated December 07, 2016
digantikan POJK Nomor 17 Tahun 2023 tertanggal has been revoked and replaced by POJK No. 17,
14 September 2023 tentang Penerapan Tata Kelola 2023 came into effect pn September 14, 2023
Bagi Bank Umum, Surat Edaran Otoritas Jasa concerning Implementation of Governance for
Keuangan Nomor 13/SEOJK.03/2017 tanggal Commercial Banks, Financial Services Authority
17 Maret 2017 tentang Penerapan Tata Kelola Bagi Circular Letter Number 13/SEOJK.03 /2017 dated
Bank Umum dan 13/POJK.03/2021 tentang March 17, 2017 concerning the Implementation of
Penyelenggaraan Produk Bank Umum. Good Corporate Governance for Commercial
Bank memiliki kebijakan internal berupa Banks and 13/POJK.03/2021 concerning the
Kebijakan Umum dan Pedoman-Pedoman Umum Operation of Commercial Bank Products. The
Manajemen Risiko yang bertujuan untuk Bank has internal policies in the form of General
memastikan risiko-risiko yang dihadapi Bank dapat Policies and General Guidelines for Risk
diidentifikasi, diukur, dikendalikan, dan dilaporkan Management which aim to ensure that the risks
dengan baik. faced by the Bank can be identified, measured,
controlled, and reported properly.
Berdasarkan POJK No. 18/POJK.03/2016 tanggal Based on POJK Regulation
16 Maret 2016, tentang Penerapan Manajemen No. 18/POJK.03/2016 dated March 16, 2016
Risiko Bagi Bank Umum, bank umum konvensional regarding, the risk management inplementation
diwajibkan untuk menerapkan delapan (8) jenis for commercial bank, conventional banks are
risiko dan lima (5) peringkat penetapan penilaian required to apply eight (8) type of risks and
peringkat risiko. five (5) grades to value risks.
Sebagaimana diamanatkan ketentuan Peraturan In relation to the implementation of risk
Otoritas Jasa Keuangan (POJK) terkait penerapan management as required by Financial Services
manajemen risiko, Bank menyusun laporan profil Authority (OJK), the Bank prepares quarterly risk
risiko triwulanan secara self assessment. profile report on self assesment basis. Based on
Dari hasil self assessment profil risiko triwulanan the self assessment results of the quarterly risk
yang disampaikan kepada Otoritas Jasa Keuangan profile report submitted to Financial Services
(OJK) posisi Juni 2024, predikat risiko Bank secara Authority (OJK) as of June 2024, the Bank’s
keseluruhan berada pada tingkat risiko komposit overall risk profile is at the low to moderate
low to moderate. composite risk level.
134
Page 433
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and
regulasi berlaku dan tidak disyaratkan untuk is not required to be disclosed by Indonesian
diungkapkan oleh Standar Akuntansi Keuangan di Financial Accounting Standards.
Indonesia.
a. Giro pada Bank Indonesia a. Current Accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain minimum
Minimum (GWM) dalam mata uang Rupiah statutory reserves (GWM) in Rupiah for
dalam kegiatannya sebagai bank umum dan conventional banking and statutory reserves
GWM dalam mata uang asing dalam in foreign currencies for foreign exchange
kegiatannya melakukan transaksi mata uang transactions.
asing.
Pada tanggal 31 Desember 2024 dan 2025, Giro As of December 31, 2024 and 2025, the
Wajib Minimum (GWM) Bank telah sesuai Bank's Minimum Statutory Reserve complies
dengan Peraturan Bank Indonesia (PBI) with Bank Indonesia (BI) Regulation
No.15/15/PBI/2013 tanggal 24 Desember 2013 No. 15/15/PBI/2013 dated December 24,
tentang Giro Wajib Minimum Bank Umum Dalam 2013 which have been further amended with
Rupiah dan Valuta Asing Bagi Bank Umum PBI No. 18/3/PBI/2016 dated March 10,
Konvensional sebagaimana telah diubah 2016, PBI No. 18/14/PBI/2016 dated August
beberapa kali dengan PBI No.18/3/PBI/2016 18, 2016, PBI No. 19/6/PBI/2017 dated April
tanggal 10 Maret 2016, PBI No.18/14/PBI/2016 17, 2017, PBI No. 20/3/PBI/2018 dated
tanggal 18 Agustus 2016, PBI No. 19/6/PBI/2017 March 29, 2018, PBI No. 23/16/PBI/2021
tanggal 17 April 2017, PBI No. 20/3/PBI/2018 dated December 21, 2021, PBI
tanggal 29 Maret 2018, PBI No. 23/16/PBI/2021 No. 24/4/PBI/2022 dated February 25, 2022
tanggal 21 Desember 2021, PBI No. and Regulation of Members of The Board of
24/4/PBI/2022 tanggal 25 Februari 2022 dan Governors (PADG) No.20/30/PADG/2018
Peraturan Anggota Dewan Gubernur (PADG) dated November 30, 2018, No.
No. 20/30/PADG/2018 tanggal 30 November 21/14/PADG/2019 dated
2018, No.21/14/PADG/2019 tanggal 26 Juni June 26, 2019, No. 21/27/PADG/2019 dated
2019, No. 21/27/PADG/2019 tanggal December 26, 2019, No. 22/2/PADG/2020
26 Desember 2019, No. 22/2/PADG/2020 dated March 13, 2020, No. 22/10/PADG/2020
tanggal 13 Maret 2020, No. 22/10/PADG/2020 dated April 30, 2020, 22/19/PADG/2020
tanggal 30 April 2020, PADG 22/19/PADG/2020 dated July 29, 2020, No. 24/3/PADG/2022
tanggal 29 Juli 2020, 24/3/PADG/2022 tanggal 1 dated March 1, 2022, 24/8/PADG/2022 dated
Maret 2022, 24/8/PADG/2022 tanggal 30 Juni June 30, 2022, PADG No. 2, 2023 dated April
2022, PADG Nomor 2 Tahun 2023 tanggal 1 1, 2023, PADG No. 12 year 2023 date
April 2023, PADG No. 12 Tahun 2023 tanggal 27 September 27, 2023, and the latest PADG No
September 2023, dan PADG No. 8 Tahun 2025 8 year 2025 date March 27, 2025 “Minimum
tanggal 27 Maret 2025 perubahan terakhir Statutory Reserve Requirements in Rupiah
tentang “Giro Wajib Minimum dalam Rupiah dan and Foreign Currencies of Conventional
Valuta Asing bagi Bank Umum Konvensional, Commercial Banking, Sharia Commercial
Bank Umum Syariah, dan Unit Usaha Syariah” Banking and Sharia Business Units”
dalam Rupiah dan mata uang asing, yang concerning Minimum Statutory Reserve of
rinciannya sebagai berikut: Commercial Banks with BI in Rupiah and
foreign currency, which are as follows:
135
Page 434
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued)
31 Desember/December 31,
2025 2024
Rupiah Rupiah
- GWM Primer Primary Minimum Statutory Reserve -
Harian*) 0,00% 0,00% Daily*)
Rata-rata**) 9,00% 9,00% Average**)
- PLM***) 4,00% 5,00% PLM***) -
Mata uang asing 4,00% 4,00% Foreign Currencies
*) Mulai berlaku per 1 September 2022 *) Effective on September 1, 2022
**) Berdasarkan PADG Nomor 12 Tahun 2023 tanggal 27 September 2023. **) Based on PADG No. 12 year 2023 dated September 27, 2023.
Penyesuaian kebijakan pengaturan GWM Rupiah menjadi 4% mulai Adjusting Minimum Statuory Reserve to 4% (four percent) effective on
berlaku tanggal 1 Oktober 2023. October 1, 2023.
***) Berdasarkan Peraturan Anggota Dewan Gubernur (PADG) Nomor 23 ***) Based on Regulation of Members of The Board of Governors (PADG)
Tahun 2025 tentang Rasio Intermediasi Makroprudensial dan Penyangga No 23 2025 concerning Macroprudential Liquidity Buffer (PLM) for
Likuiditas Makroprudensial bagi Bank Umum Konvensional, Bank Umum Conventional Commercial Banks, Sharia Banks and Sharia Business
Syariah, dan Unit Usaha Syariah, PLM ditetapkan 4% mulai berlaku Unit, PLM is 4% (four percent) effective on October 20, 2025.
tanggal 20 Oktober 2025.
GWM Primer adalah simpanan minimum yang Primary Minimum Statutory Reserve is
wajib dipelihara oleh Bank dalam bentuk saldo a minimum reserve that should be maintained
Rekening Giro pada Bank Indonesia. by the Bank in Current Accounts with Bank
GWM Sekunder dan Penyangga Likuiditas Indonesia. Secondary Minimum Statutory
Makroprudensial (PLM) adalah cadangan Reserve and Macroprudential Liquidity Buffer
minimum yang wajib dipelihara oleh are the minimum reserves that should be
Bank berupa SBI, Surat Utang Negara (SUN), maintained by the Bank which comprised of
Surat Berharga Syariah Negara (SBSN) Certificates of Bank Indonesia (SBI),
dan/atau excess reserve yang merupakan Government Debenture Debt (SUN), Sharia
kelebihan saldo Rekening Giro Rupiah Bank Government Securities (SBSN), and/or
dari GWM Primer, GWM LFR dan Rasio excess reserve which represent the excess
Intermediasi Makroprudensial (RIM). reserve of the Bank’s Current Accounts in
Rupiah over the Primary Minimum Statutory
Reserve, Minimum Statutory Reserve on LFR
and Macroprudential Intermediation Ratio
(RIM).
GWM LFR dan RIM adalah tambahan simpanan Minimum Statutory Reserve on LFR and RIM
minimum yang wajib dipelihara oleh Bank dalam is the additional reserve that should be
bentuk saldo Rekening Giro pada Bank maintained by the Bank in the form of Current
Indonesia, jika LFR dan RIM Bank dibawah Accounts with Bank Indonesia, if the Bank’s
minimum LFR dan RIM target Bank Indonesia LFR and RIM is below the minimum of LFR
(84%) atau jika di atas maksimum LFR dan RIM and RIM targeted by Bank Indonesia (84%)
target BI (94%) dan Kewajiban Penyediaan or if the Bank’s LFR and RIM is above the
Modal Minimum (KPMM) Bank lebih kecil dari maximum of LFR and RIM targeted by BI
KPMM Insentif BI sebesar 14%. (94%) and the Capital Adequacy Ratio (CAR)
is below BI requirement of 14%.
136
Page 435
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued)
Rasio Giro Wajib Minimum untuk rekening The ratios of the Bank’s Minimum Statutory
Rupiah dan mata uang asing Bank pada tanggal Reserve requirement for its Rupiah and
31 Desember 2025 dan 2024 masing-masing foreign currencies accounts as of
sebesar: December 31, 2025 and 2024, respectively,
are as follows:
31 Desember/December 31,
2025 2024
Rupiah Rupiah
- GWM Primer Primary Minimum Statutory Reserve -
Harian 4,15% 7,67% Daily
Rata-rata 3,72% 7,85% Average
- PLM 41,56% 33,10% PLM -
Mata uang asing 4,24% 4,14% Foreign Currencies
Bank telah memenuhi ketentuan Bank The Bank has fulfilled Bank Indonesia
Indonesia yang berlaku tentang Giro Wajib regulation regarding Statutory Reserves
Minimum Bank Umum pada tanggal Requirement on Commercial Banks as of
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
b. Giro pada bank lain b. Current accounts with other banks
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2025 dan 2024 digolongkan December 31, 2025 and 2024 were
sebagai “lancar”. classified as “current”.
c. Penempatan pada Bank Indonesia dan bank c. Placements with Bank Indonesia and
lain other banks
Seluruh penempatan pada Bank Indonesia dan All placements with Bank Indonesia and
bank lain pada tanggal 31 Desember 2025 dan other banks as of December 31, 2025 and
2024 digolongkan sebagai “lancar”. 2024 were classified as “current”.
d. Efek - efek d. Marketable Securities
Seluruh efek-efek milik Bank pada tanggal All of the marketable securities owned by
31 Desember 2025 dan 2024 diklasifikasikan the Bank as of December 31, 2025 and
sebagai “lancar”. 2024 are classified as “current”.
137
Page 436
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN THE FINANCIAL STATEMENTS (continued)
KEUANGAN (lanjutan)
e. Kredit yang diberikan e. Loans
31 Desember/December 31,
2025 2024
Lancar 25.347.684 22.235.207 Current
Dalam perhatian khusus 655.787 730.193 Special mention
Kurang lancar 76.348 12.872 Substandard
Diragukan 1.025 10.516 Doubtful
Macet 326.343 475.013 Loss
26.407.187 23.463.801
Cadangan kerugian Allowance for
penurunan nilai (268.605) (450.922) impairment losses
Neto 26.138.582 23.012.879 Net
Rasio kredit bermasalah bruto (rasio NPL - The ratio of gross non-performing loans
bruto) Bank terhadap total kredit yang (gross NPL ratio) of the Bank to total loans
diberikan adalah sebesar 1,53% dan 2,12%, are 1.53% and 2.12% as of December 31,
masing-masing pada tanggal 2025 and 2024, respectively, while the net
31 Desember 2025 dan 2024, sedangkan non-performing loans to total loans
rasio kredit bermasalah neto terhadap total (net NPL ratio) are 0.11% and 0.82% as of
kredit (rasio NPL - neto) adalah sebesar December 31, 2025 and 2024, respectively.
0,11% dan 0,82%, masing-masing pada
tanggal 31 Desember 2025 dan 2024.
Rasio kredit usaha kecil terhadap jumlah The ratio of loans to small-scale businesses
kredit yang diberikan adalah sebesar to total loans are 5.44% and 6.89% as of
5,44% dan 6,89% masing-masing pada December 31, 2025 and 2024, respectively.
tanggal 31 Desember 2025 dan 2024.
Kredit yang diberikan kepada karyawan terdiri Loans to employees consist of loans with
dari kredit untuk tahun yang berakhir pada annual interest ranging from 3.00%-13.00%
tanggal 31 Desember 2025 dan 2024, untuk and 5.00%-9.25% for the years ended
membeli rumah, kendaraan bermotor, dan December 31, 2025 and 2024, respectively,
keperluan pribadi lainnya, dengan suku which are intended for acquisition of
bunga per tahun masing-masing sebesar houses, motor vehicles and other personal
3,00%-13,00% dan 5,00%-9,25%. Kredit ini needs of the employees. These loans will
berjangka waktu antara 1 tahun sampai mature within 1 year to 19 years and are
dengan 19 tahun dan dilunasi melalui collected through monthly payroll
pemotongan gaji karyawan setiap bulan. deductions
Kredit yang diberikan kepada pihak-pihak Loans to related parties as of December 31,
berelasi pada tanggal 31 Desember 2025 dan 2025 and 2024 amounted to Rp4,211 and
2024 masing-masing berjumlah Rp4.211 dan Rp5,631, (Note 32) respectively, which are
Rp5.631 (Catatan 32) yang diberikan kepada given to Board of Commissioners, Board of
dewan komisaris, direksi, dan pejabat Directors and executive officers.
eksekutif.
138
Page 437
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
f. Kredit restrukturisasi f. Restructured loans
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024 the
saldo kredit yang direstrukturisasi Bank adalah Bank’s restructured loans are as follows:
sebesar:
31 Desember/December 31,
Kolektibilitas/
Jenis/Type Collectability 2025 2024
Modal kerja/Working capital Lancar/Current 76.345 195.990
Dalam perhatian khusus/
Special mention 495.676 517.367
Kurang lancar/
Substandard - 5.298
Diragukan/Doubtful - 2.399
Macet/Loss 119.661 285.109
691.682 1.006.163
Investasi/Investment Lancar/Current 2.593.205 2.120.916
Dalam perhatian khusus/
Special mention 91.572 112.412
Kurang lancar /
Substandard - 313
Diragukan/Doubtful 70.699 -
Macet/Loss 130.325 131.147
2.885.801 2.364.788
Konsumer/Consumer Lancar/Current 6.979 32.442
Dalam perhatian khusus/
Special mention 1.863 6.225
Kurang lancar/
Substandard - -
Diragukan/Doubtful - 966
Macet/Loss 2.546 1.779
11.388 41.412
Jumlah/Total 3.588.871 3.412.363
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (191.411) (402.537)
Neto/Net 3.397.460 3.009.826
Seluruh restrukturisasi kredit dilakukan All restructured loans were modified through
melalui penjadwalan ulang pembayaran pokok loans principal and interest rescheduling,
kredit dan bunga, penambahan jangka waktu extension of loan maturity period and interest
kredit dan penyesuaian suku bunga. rate adjustment.
Termasuk dalam kredit restrukturisasi diatas Included in the above restructured loan
adalah restrukturisasi untuk debitur yang are restructured for debtors affected by
terdampak pandemi COVID-19 sesuai dengan COVID-19 pandemic in accordance with
POJK No. 11/POJK.03/2020 “Stimulus SFAS No. 11/POJK.03/2020 “National
Perekonomian Nasional sebagai kebijakan Economic stimulus as countercyclical policy
countercyclical dampak penyebaran Corona in the impact of the spread of
Virus Disease 2019” tertanggal 13 Maret 2020 Coronavirus Disease 2019 dated March 13,
yang telah diperbaharui beberapa kali dengan 2020 which was updated by SFAS
POJK No. 48/POJK.03/2020 “Perubahan No. 48/POJK.03/2020 “First Changes in
Pertama Atas POJK No.11/POJK.03/2020” POJK No. 11/POJK.03/2020” dated
tertanggal 1 Desember 2020 dan POJK December, 1 2020 and SFAS
No. 17/POJK.03/2021 “Perubahan Kedua No. 17/POJK.03/2021 “Second Changes in
Atas POJK No.11/POJK.03/2020” tertanggal POJK No. 11/POJK.03/2020” dated
10 September 2021 serta Siaran Pers OJK September 10, 2021, also Press Release
No. SP 85/DHMS/OJK/XI/2022 tertanggal OJK No. SP 85/DHMS/OJK/XI/2022 dated
28 November 2022 tentang Perpanjangan November 28, 2022 as of December 31,
Kebijakan Restrukturisasi Kredit dan 2025 the balance of COVID-19 restructured
Pembiayaan Secara Targeted dan Sektoral loans amounted to Rp213,343 (2024:
Atasi Dampak Lanjutan Pandemi COVID. Per Rp2,184,606).
tanggal 31 Desember 2025 total saldo kredit
restrukturisasi COVID-19 adalah sebesar
Rp213.343 (2024: Rp2.184.606).
139
Page 438
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
g. Susunan Manajemen Risiko g. Risk Management Structure
Dari sudut pandang manajemen risiko, struktur From the point of view of risk management,
organisasi Bank dapat dibagi menjadi: the Bank organisational structure can be
divided into:
a. Dewan Komisaris merupakan badan a. The Board of Commissioners is the
manajemen terpenting yang mempunyai most important management agency
wewenang dan tanggung jawab: having authority and responsibility:
- Mengevaluasi kebijakan Manajemen - Evaluating Risk Management
Risiko dan strategi Manajemen Risiko policies and Risk Management
secara periodik atau dalam frekuensi strategies periodically or in
tertentu yang lebih sering dalam hal a certain frequency more
terdapat perubahan faktor yang frequently in the event that there
mempengaruhi kegiatan bisnis Bank are changes in factors that
secara signifikan; significantly affect the Bank's
business activities;
- Mengevaluasi pertanggungjawaban - Evaluating the accountability of
Direksi dan memberikan arahan the Board of Directors and
perbaikan atas pelaksanaan providing directions for
kebijakan Manajemen Risiko secara improvement of the
berkala; implementation of Risk
Management policies on a regular
basis;
- Memastikan kebijakan dan proses - Ensuring that Risk management
manajemen Risiko dilaksanakan policies and processes are
secara efektif dan terintegrasi dalam implemented effectively and
proses manajemen risiko secara integrated into the overall risk
keseluruhan. Dewan Komisaris management process. the Board of
dibantu oleh Komite Pemantau Risiko. Commissioners is assisted by the
Risk Monitoring Committee.
b. Direksi dan komite-komite manajemen b. The Board of Directors and management
sebagai struktur strategik. Direksi committees as strategic structure.
menjalankan fungsi kebijakan risiko The Board of Directors carries out the
(risk policy) melalui komite-komite Direksi function of risk policy (risk policy) through
seperti Komite Manajemen Risiko (KMR), the Board of Directors committees such
Komite Asset & Liability (ALCO), as the Risk Management Committee
Komite Kebijakan Perkreditan (KKP). (RMC), Asset & Liability Committee
Fungsi utamanya antara lain: (ALCO), Credit Policy Committee (CPC).
Its main function, among others:
- Bertanggung jawab atas pelaksanaan - Responsible for the
kebijakan Manajemen Risiko dan implementation of Risk
eksposur Risiko yang diambil oleh Management policies and Risk
Bank secara keseluruhan, sesuai exposures taken by the Bank as a
dengan tingkat Risiko yang akan whole, in accordance with the
diambil (risk appetite) dan toleransi level of Risk to be taken (risk
Risiko (risk tolerance) Bank; appetite) and the Bank's risk
tolerance;
- Mengevaluasi dan memutuskan - Evaluate and decide on
transaksi yang memerlukan transactions that require the
persetujuan Direksi; approval of the Board of Directors;
- Mengembangkan budaya Manajemen - Develop a Risk Management
Risiko pada seluruh jenjang culture at all levels of the
organisasi; organization;
140
Page 439
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
g. Susunan Manajemen Risiko (lanjutan) g. Risk Management Structure (continued)
b. Direksi dan komite-komite manajemen b. The board of Directors and management
sebagai struktur strategik. Direksi committees as strategic structure.
menjalankan fungsi kebijakan risiko (risk The Board of Directors carries out the
policy) melalui komite-komite Direksi function of risk policy (risk policy) through
seperti Komite Manajemen Risiko (KMR), the Board of Directors committees such as
Komite Asset & Liability (ALCO), the Risk Management Committee (RMC),
Komite Kebijakan Perkreditan (KKP). Asset & Liability Committee (ALCO),
Fungsi utamanya antara lain: (lanjutan) Credit Policy Committee (CPC).
Its main function, among others:
(continued)
- Memastikan peningkatan kompetensi - Ensuring the improvement of
sumber daya manusia yang terkait human resource competencies
dengan Manajemen Risiko; related to Risk Management;
- Memastikan bahwa fungsi - Ensure that the Risk Management
Manajemen Risiko telah beroperasi function operates independently.
secara independen. Komite The Risk Management Committee
Manajemen Risiko akan memantau will monitor the implementation of
penerapan manajemen risiko antara risk management among others,
lain berdasarkan laporan yang according to a report prepared by
dipersiapkan oleh Divisi Manajemen the Risk Management Division.
Risiko.
c. Komite Pemantau Risiko, merupakan c. Risk Monitoring Committee, is a risk
fungsi pengawasan manajemen risiko management supervisory function at the
pada level Komisaris dan Pihak level of Commissioners and
Independen. Adapun kewenangan dan Independent Parties. The authorities
tugas dari Komite Pemantau Risiko and duties of the Risk Monitoring
antara lain: Committee include:
- Evaluasi tentang kesesuaian antara - Evaluation of conformity between
kebijakan manajemen risiko dengan risk management policies and the
pelaksanaan kebijakan Bank; implementation of Bank policies;
- Pemantauan dan evaluasi - Monitoring and evaluating the
pelaksanaan tugas komite implementation of the duties of the
manajemen risiko dan Divisi risk management committee and
Manajemen Risiko, guna the Risk Management Division, in
memberikan rekomendasi kepada order to provide recommendations
Dewan Komisaris. to the Board of Commissioners.
d. Divisi Manajemen Risiko merupakan d. Risk Management Division is a function
fungsi pengelolaan penerapan of managing the implementation of risk
manajemen risiko pada PT Bank China management at PT Bank China
Construction Bank Indonesia Tbk yang Construction Bank Indonesia Tbk which
independen terhadap aktivitas is independent of the Bank's operational
operasional Bank, bertanggung jawab activities, responsible for the monitoring
secara berkelanjutan terhadap and analysis of continuous exposure to
pemantauan dan analisis eksposur risiko the risks faced by the Bank.
yang dihadapi oleh Bank.
e. Risk Taking Unit, merupakan unit bisnis e. Risk Taking Unit, is a business and
dan operasional, serta unit lain yang operational unit, as well as other units
termasuk dalam first line of defense yang included in the first line of defense
bertanggung jawab atas masing-masing which are responsible for each risk in
risiko pada aktivitas bisnis dan the bank's business activities and
operasional bank. operations.
141
Page 440
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
g. Susunan Manajemen Risiko (lanjutan) g. Risk Management Structure (continued)
f. Internal Control, merupakan sistem f. Internal Control, has the function to
Pengendalian Internal Bank di control system in each Division and
masing-masing Divisi dan Kantor Office supported by a supervisory
didukung oleh fungsi pengawasan dari function from the Internal Audit Division,
Divisi Audit Internal, pengawasan dari supervision from the Compliance
Divisi Kepatuhan, serta Satuan Kerja Division, and the Anti-Fraud Work Unit
Anti-Fraud.
h. Risiko operasional h. Operational risk
Bank terus meningkatkan tata kelola risiko The Bank continues to improve operational
operasional dengan kolaborasi aktif antara risk with an active collaboration between
perspektif bottom-up dari risk taking unit dan bottom-up perspective from risk taking unit
Divisi Manajemen Risiko dan pengawasan and Risk Management Division and active
aktif dari Manajemen secara top-down. supervision from top-down Management.
Implementasi internal control bottom-up Internal control of bottom-up is implemented
dilakukan melalui peningkatan pemahaman by increasing employee understanding and
dan keterampilan karyawan dalam skills in identifying and mitigating key
mengidentifikasi dan memitigasi risiko bisnis business risks through the Operational
utama melalui proses Operational Risk Risk Self-Assessment (ORSA) process,
Self-Assessment (ORSA), pemantauan Key monitoring Key Operational Risk Indicators
Operational Risk Indicator (KORI), serta kaji (KORI), as well as periodic review and
ulang dan pembaruan kebijakan dan prosedur updating of policies and procedures.
secara berkala.
Bank secara berkala, melakukan pemantauan From top-down perspective, the Bank
dan tindak lanjut oleh Direksi secara regularly conducted monitoring follow-up
komprehensif, dan pelaksanaan forum Komite from the Board of Directors comprehensively,
Manajemen Risiko (KMR) minimal 4 kali dalam and the implementation of Risk Management
setahun yang membahas mengenai isu Committee (RMC) forums that discuss
strategis terkait dengan pengelolaan risiko strategic issues related to corporate risk
Bank. management at minimum 4 times a year.
i. Risiko hukum i. Legal risk
Bank memastikan setiap produk dan transaksi The Bank ensures that all new and existing
baik yang baru maupun yang sudah ada telah products and transactions are in accordance
sesuai dengan peraturan dan perundangan with the applicable laws and regulations.
yang berlaku. Bank mengelola risiko hukum The Bank manages legal risk by minimizing
dengan meminimalisasi potensi terjadinya the potential for claims from parties that
gugatan dari para pihak yang menyebabkan cause losses to the Bank. All agreements are
kerugian terhadap Bank. Seluruh perjanjian processed and developed within the
diproses dan dikembangkan dengan kerangka framework of the agreement in accordance
perjanjian sesuai dengan peraturan with applicable laws and regulations in
perundangan yang berlaku di Indonesia. Indonesia. The Bank manages every legal
Bank mengelola setiap kasus hukum dan case and handles litigation cases that are
menangani kasus litigasi yang dihadapi sesuai faced in accordance with the applicable laws
dengan ketentuan dan peraturan perundang- and regulations.
undangan yang berlaku.
142
Page 441
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
j. Risiko kepatuhan j. Compliance risk
Bank melakukan berbagai upaya preventif The Bank carries out various preventive
dengan mematuhi kaidah-kaidah perbankan measures by complying with applicable
yang berlaku untuk memastikan bahwa banking rules to ensure that the policies,
kebijakan, ketentuan, sistem dan prosedur, regulations, systems and procedures, as well
serta kegiatan usaha yang dilakukan oleh Bank as business activities carried out by the Bank
telah sesuai dengan ketentuan OJK dan are in accordance with the provisions of the
ketentuan peraturan perundang-undangan OJK and the provisions of the legislation
serta memastikan kepatuhan Bank terhadap and ensure the Bank’s compliance with
komitmen yang dibuat oleh Bank kepada commitments made by the Bank to the
OJK dan/atau otoritas pengawas lain yang OJK and/or other authorised supervisory
berwenang. authorities.
Peran dan fungsi kepatuhan sangat dibutuhkan The role and function of compliance is
dalam mengelola risiko kepatuhan agar sejalan needed in managing compliance risk so that
dengan penerapan manajemen risiko Bank it is in line with the implementation of the
secara keseluruhan dalam rangka menjaga Bank’s overall risk management in order to
harmonisasi antara kepentingan komersial maintain harmonisation between the Bank’s
Bank dengan ketaatan terhadap ketentuan commercial interests and compliance with
peraturan perundang-undangan yang berlaku. applicable laws and regulations.
k. Risiko reputasi k. Reputation risk
Bank memiliki sistem untuk menangani The Bank has a system to handle customer
pengaduan nasabah dan didukung kebijakan complaints and is supported by policies and
serta prosedur penanganan dan penyelesaian procedures for handling and resolving
pengaduan nasabah yang memadai. customer complaints adequately.
Pelaporan secara rutin kepada manajemen Reporting on a regular basis to management
dilakukan melalui laporan bulanan dan is done through monthly and quarterly
triwulanan Manajemen Risiko kepada jajaran reports on Risk Management to the Board of
Direksi yaitu terkait data pengaduan dan Directors regarding data of value of the
penyelesaian pengaduan. complaint.
Bank melakukan monitoring secara sistematis The Bank does systematic media monitoring
dan mencakup media secara keseluruhan including online and offline media.
termasuk yang bersumber secara online Each potential reputation risk is managed by
maupun offline. Setiap potensi risiko reputasi escalating a predetermined problem based
dikelola dengan jalur eskalasi masalah yang on the significance of the problem for the
telah ditentukan berdasarkan signifikansi relevant members of the Board of Directors.
masalah kepada anggota Direksi terkait. Clean-cut lines of communication have also
Jalur komunikasi yang jelas juga telah been prepared to ensure uniformity of
disiapkan untuk memastikan keseragaman communication messages to front-line
pesan komunikasi kepada karyawan lini depan employees related to media reporting or
terkait dengan pemberitaan media atau isu the issue that has potential reputation risk.
reputasi.
143
Page 442
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
l. Risiko strategik l. Strategic risk
Risiko strategik timbul antara lain disebabkan Strategic risk is caused by decision and
adanya penetapan dan pelaksanaan strategi application of improper strategy, improper
yang tidak tepat, pengambilan keputusan bisnis business decisions and unresponsive bank
yang tidak tepat atau kurang responsifnya action against external changes.
Bank terhadap perubahan eksternal. In addressing strategic risk, the Bank
Dalam mengelola risiko strategik, Bank identifies functional activities from loan,
melakukan identifikasi pada aktivitas fungsional treasury, investment, operation and services.
tertentu seperti perkreditan, treasuri dan The Bank record the change of performance
investasi, serta operasional dan jasa. as result of unrealized strategic application
Bank melakukan pencatatan perubahan kinerja and the control of financial position by
akibat tidak terealisasinya pelaksanaan strategi monitoring the realisation of the Bank’s goal.
dan melakukan pengendalian keuangan untuk
melakukan pemantauan realisasi target Bank.
Bank memperkuat implementasi strategi The Bank strengthens strategy
dengan pemantauan secara berkala, diiringi implementation by periodic monitoring,
dengan pengelolaan struktur biaya yang baik. accompanied by adequate cost structure
Inisiatif dari Bank dalam mendorong management. The initiative of the Bank in
implementasi strategi untuk mendukung misi encouraging the implementation of strategies
dan tujuan Bank diikuti dengan pengawasan to support the mission and objectives of the
yang kuat dan berkelanjutan. Pengawasan Bank is followed by strong and ongoing
tujuan strategis yang ketat dari Direksi akan supervision. Supervision of the strict strategic
memastikan Bank bergerak ke arah yang tepat. objectives of the Board of Directors will
ensure the Bank moves in the right direction.
Penilaian risiko Bank yang disampaikan kepada The Bank risks assessment which is
Otoritas Jasa Keuangan (OJK) yang disusun submitted to Financial Services Authority
melalui proses self-assessment untuk (OJK) is evaluated through self-assessment
menghasilkan profil risiko yang terdiri dari process by making a risk profile which
inherent risk yaitu risiko yang melekat pada consists of inherent risks to the bank industry
aktivitas bank dan risk control system yaitu as well as the corresponding controls to
pengendalian terhadap risiko inheren. address those risks. According to Financial
Sesuai dengan kriteria ukuran dan Services Authority (OJK) regulation, on the
kompleksitas usaha Bank berdasarkan basis of Bank measurement and business
peraturan Otoritas Jasa Keuangan (POJK) complexity, the risks are evaluated on the
yang berlaku, penilaian risiko dilakukan basis of eight types of risk namely credit risk,
terhadap delapan jenis risiko yaitu risiko kredit, market risk, liquidity risk, operational risk,
risiko pasar, risiko likuiditas, risiko operasional, compliance risk, legal risk, reputation risk,
risiko kepatuhan, risiko hukum, risiko reputasi, and strategic risk.
dan risiko strategik.
Hasil penilaian profil risiko Bank yang The results of the evaluation of risk profile of
disampaikan kepada Otoritas Jasa Keuangan the Bank which has been submitted to
(POJK) pada periode Juni 2024 menunjukkan Financial Services Authority (OJK) in June
bahwa peringkat risiko secara keseluruhan 2024 indicated that the aggregate risk of the
bisnis Bank dinilai “Low to Moderate” dengan Bank's business is “Low to Moderate” with
kecenderungan tren stabil. tendency of a stable trend.
144
Page 443
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
m. Posisi Devisa Neto m. Net Open Position
Perhitungan Posisi Devisa Neto (“PDN”) The Net Open Position (“NOP”) is calculated
didasarkan pada Peraturan Bank Indonesia based on Bank Indonesia Regulation
No. 5/13/PBI/2003 tanggal 17 Juli 2003 No. 5/13/PBI/2003 dated July 17, 2003 which
sebagaimana telah diubah terakhir was last amended by Bank Indonesia
dengan Peraturan Bank Indonesia Regulation No. 17/5/PBI/2015 dated
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang May 29, 2015 regarding Net Open Position for
Posisi Devisa Neto Bank Umum. Berdasarkan Commercial Bank. Based on this regulation,
peraturan tersebut, Bank diwajibkan untuk the Bank is required to maintain Net Open
menjaga rasio PDN laporan posisi keuangan Position ratio of the overall statements of
dan secara keseluruhan maksimum 20% dari financial position at a maximum of 20% of the
jumlah modal. PDN adalah penjumlahan nilai total capital. The NOP is the sum of the
absolut yang dinyatakan dalam Rupiah dari absolute values, which are stated in Rupiah,
selisih neto antara aset dan liabilitas dalam of the net difference between the assets and
mata uang asing dan selisih neto dari tagihan liabilities denominated in each foreign
dan liabilitas komitmen dan kontinjensi yang currency and the net difference of the
dicatat dalam rekening administratif yang receivables and payables of both
didenominasi dalam setiap mata uang asing. commitments and contingencies recorded in
Perhitungan Posisi Devisa Neto (“PDN”) the administrative accounts denominated in
didasarkan Peraturan Bank Indonesia No. 15 each foreign currency. The Net Open Position
Tahun 2023 Perubahan Ketiga Atas Peraturan (“NOP”) is calculated based on Bank
Bank Indonesia Nomor 22/14/PBI/2020 Indonesia Regulation No. 15 of 2023 which
Tentang Operasi Moneter. was third amendment to Bank Indonesia
regulation No 22/14/PBI/2020 regarding
Monetary Operation.
Berikut adalah PDN masing-masing pada The table below represent NOP as of
tanggal 31 Desember 2025 dan 2024 per mata December 31, 2025 and 2024, respectively
uang sebagai berikut: by currencies as follows:
31 Desember/December 31, 2025
Aset/ Liabilitasl Posisi Devisa Neto/
Assets Liabilities Net Open Position
Mata Uang Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 7.718.280 7.713.008 5.272 United States Dollar
Dolar Singapura 1.202.330 1.205.300 2.970 Singapore Dollar
Yuan Renminbi Cina 812.635 797.150 15.485 Chinese Yuan Renminbi
Dolar Australia 23.072 23.163 91 Australian Dollar
Yen Jepang 4.217 4.203 14 Japanese Yen
Euro Eropa 3.555 3.462 93 European Euro
Dolar Hong Kong 80 2 78 Hong Kong Dollar
Poundsterling
Britania Raya 120 - 120 Great Britain Poundsterling
Jumlah 9.764.289 9.746.288 24.123 Total
Jumlah Modal Tier I dan Tier II Total Capital Tier I and Tier II
pada tanggal 31 Desember 2025 6.719.257 December 31, 2025
Rasio PDN pada tanggal NOP Ratio as of
31 Desember 2025 0,36% December 31, 2025
Jumlah Modal Tier I dan Tier II Total Capital Tier I and Tier II
pada tanggal 30 November 2025 6.657.157 November 30, 2025
Rasio PDN pada tanggal NOP Ratio as of
30 November 2025 0,22% November 30, 2025
145
Page 444
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
m. Posisi Devisa Neto (lanjutan) m. Net Open Position (continued)
Berikut adalah PDN masing-masing pada The table below represent NOP as of
tanggal 31 Desember 2025 dan 2024 per mata December 31, 2025 and 2024, respectively
uang sebagai berikut: (lanjutan) by currencies as follows: (continued)
31 Desember/December 31, 2024
Aset/ Liabilitasl Posisi Devisa Neto/
Assets Liabilities Net Open Position
Mata Uang Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 9.593.491 9.593.102 389 United States Dollar
Dolar Singapura 937.468 937.310 158 Singapore Dollar
Yuan Renminbi Cina 381.860 381.249 611 Chinese Yuan Renminbi
Dolar Australia 19.444 19.426 18 Australian Dollar
Yen Jepang 1.759 1.703 56 Japanese Yen
Euro Eropa 615 586 29 European Euro
Dolar Hong Kong 49 2 47 Hong Kong Dollar
Poundsterling
Britania Raya 53 - 53 Great Britain Poundsterling
Jumlah 10.934.739 10.933.378 1.361 Total
Jumlah Modal Tier I dan Tier II Total Capital Tier I and Tier II
pada tanggal 31 Desember 2024 6.355.818 December 31, 2024
Rasio PDN pada tanggal NOP Ratio as of
31 Desember 2024 0.02% December 31, 2024
Jumlah Modal Tier I dan Tier II Total Capital Tier I and Tier II
pada tanggal 30 November 2024 6.455.896 November 30, 2024
Rasio PDN pada tanggal NOP Ratio as of
30 November 2024 0.05% November 30, 2024
n. Manajemen permodalan n. Capital management
Sasaran utama atas kebijakan pengelolaan The primary objectives of the Bank’s capital
permodalan yang dilakukan oleh Bank adalah management policy is to ensure that the
untuk mematuhi ketentuan permodalan Bank complies with applicable external
eksternal yang berlaku dan untuk capital requirements to maintain healthy
mempertahankan rasio permodalan yang sehat capital ratios in order to support their
agar dapat mendukung usaha dan
business and to maximise shareholder value.
memaksimalkan nilai bagi pemegang saham.
Bank mengelola struktur modal dan melakukan The Bank manages their capital structure
penyesuaian atas struktur tersebut terhadap and makes adjustments to it in the light of
perubahan kondisi ekonomi dan karakteristik changes in economic conditions and the risk
risiko aktivitasnya. Untuk mempertahankan characteristics of their activities. In order to
atau menyesuaikan struktur modal tersebut, maintain or adjust the capital structure,
Bank dapat menyesuaikan jumlah pembayaran the Bank may adjust the amount of dividend
dividen kepada pemegang saham, payment to shareholders, return capital to
mengembalikan modal kepada pemegang shareholders or issue new shares.
saham atau mengeluarkan saham baru.
Manajemen menggunakan rasio permodalan Management uses regulatory capital ratios in
yang diwajibkan regulator untuk memantau order to monitor its capital. OJK’s approach
permodalan Bank. Pendekatan OJK digunakan is used to measure it which is primarily based
untuk pengukuran tersebut terutama on monitoring the relationship of the capital
berdasarkan pengawasan atas hubungan adequacy to availability of capital resources.
antara kecukupan modal dengan ketersediaan
modal.
146
Page 445
The original financial statements included herein are in
Indonesian language.
PT BANK CHINA CONSTRUCTION PT BANK CHINA CONSTRUCTION
BANK INDONESIA Tbk BANK INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk Tahun yang Berakhir and for the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. PENGUNGKAPAN INFORMASI TAMBAHAN 40. ADDITIONAL DISCLOSURE ON NOTES TO
DALAM CATATAN ATAS LAPORAN KEUANGAN THE FINANCIAL STATEMENTS (continued)
(lanjutan)
n. Manajemen permodalan (lanjutan) n. Capital management (continued)
Bank telah mematuhi semua persyaratan modal The Bank has complied with all applicable
yang ditetapkan sepanjang tahun pelaporan. external capital requirements throughout the
reporting year.
Rasio Kewajiban Penyediaan Modal Minimum The Capital Adequacy Ratio (”CAR”) is the
(”KPMM”) adalah rasio modal Bank ratio of Bank’s capital over its Risk
terhadap Aset Tertimbang Menurut Risiko Weighted Assets (”RWA”). The Bank’s
(”RWA”). Kewajiban Penyediaan Modal Capital Adequacy Ratio (”CAR”) in
Minimum (”KPMM”) Bank berdasarkan POJK accordance to POJK No.11/POJK.03/2016,
No. 11/POJK.03/2016, POJK No. POJK No. 34/POJK.03/2016 and POJK No.
34/POJK.03/2016, POJK No. 27 tahun 2022 27 year 2022 is as follows:
yang berlaku adalah sebagai berikut:
31 Desember/December 31,
2025 2024
Modal inti (Tier 1) 6.475.767 6.139.213 Core capital (Tier 1)
Modal pelengkap (Tier 2) 243.490 216.605 Supplementary capital (Tier 2)
Jumlah modal 6.719.257 6.355.818 Total capital
Aset tertimbang menurut risiko Risk weighted assets
Risiko kredit 21.146.371 19.390.306 Credit risk
Risiko pasar 617.475 349.855 Market risk
Risiko operasional 1.029.389 954.434 Operational risk
Jumlah aset tertimbang
menurut risiko 22.793.235 20.694.595 Total risk weighted assets
Rasio KPMM Capital adequacy ratio
Rasio Common Equity Tier 1 28,41% 29,67% Common Equity Tier 1 ratio
Rasio Tier 1 28,41% 29,67% Tier 1 ratio
Rasio Tier 2 1,07% 1,05% Tier 2 ratio
Rasio total 29,48% 30,72% Total ratio
Rasio KPMM yang diwajibkan
menurut profil risiko 9,00% - < 10,00% 9,00% - < 10,00% Required CAR based on risk profile
o. Batas Minimum Pemberian Kredit o. Legal Lending Limit
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024 there are
terdapat pelanggaran ataupun pelampauan no breach or violation of the Legal Lending
Batas Maksimum Pemberian Kredit (“BMPK”) Limit (“LLL”) to third parties and related parties
kepada pihak ketiga dan pihak berelasi sesuai as required by Bank Indonesia regulations.
dengan peraturan yang telah ditetapkan Bank
Indonesia.
41. PENYELESAIAN LAPORAN KEUANGAN 41. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen bertanggung jawab atas penyajian The management is responsible for the
laporan keuangan yang telah diselesaikan dan preparation of financial statements which were
diotorisasi untuk diterbitkan oleh Direksi Bank pada completed and authorized for issuance by the
tanggal 20 Februari 2026. Bank’s Board of Directors on February 20, 2026.
147
Page 446
Page 447
bankccbi.co.id
Names mentioned 95 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Indonesia
p.2 ×184
unresolved
org
PT Pefindo
p.6 ×3
unresolved
org
Bank Windu Kentjana International Tbk
p.11 ×12
unresolved
org
Bank Windu
p.11 ×6
unresolved
org
PT Bank Antardaerah
p.11 ×2
unresolved
org
Financial Services Authority
p.11 ×22
unresolved
org
Are Conducted China Construction Bank Indonesia Tbk
p.12
unresolved
org
China Construction Bank Corporation
p.12 ×9
unresolved
org
Bank Multicor Tbk
p.12 ×6
unresolved
org
Bank Windu Kentjana
p.12 ×2
unresolved
org
Minister of Justice and Human Rights
p.12
unresolved
org
Bank Indonesia Certificates
p.12
unresolved
org
PT Multinational Finance
p.12
unresolved
org
Bank Multicor. Subsequently
p.12
unresolved
person
Johnny Wiraatmadja
p.12 ×2
unresolved
org
Indonesia Stock Exchange
p.14 ×5
unresolved
org
PT Indonesian Central Securities Depository Indonesia Stock Exchange
p.15
unresolved
person
Eliwaty Tjitra
p.15
unresolved
person
H. Fachrudin
p.15
unresolved
org
Central Huijin Investment Ltd.
p.16 ×2
unresolved
org
HKSCC Nominees Limited
p.16 ×2
unresolved
org
CCB Corporation
p.16 ×12
unresolved
org
Central Huijin Asset Management Ltd.
p.16 ×2
unresolved
org
Hong Kong Securities Clearing Company Ltd.
p.16
unresolved
org
BRIEF DESCRIPTION OF SHAREHOLDERS China Construction Bank Corporation
p.16
unresolved
org
PT Hakim Sentausa
p.18 ×2
unresolved
org
PT Trio Indah Sentausa
p.18 ×2
unresolved
org
PT Sejahtera Inti Carbon Persada
p.18 ×2
unresolved
org
PT Oesowilangun
p.18 ×2
unresolved
org
PT Agra Reswara Kayana
p.18
unresolved
org
PT Budi Murni Panca Jaya
p.18
unresolved
org
Corporation Limited
p.20
unresolved
org
Casualty Insurance Co., Ltd.
p.20
unresolved
org
CCB Private Equity Investment Management Co., Ltd.
p.20
unresolved
org
CCB Principal Asset Management Co., Ltd.
p.20
unresolved
org
CCB Financial Asset Investment Co., Ltd.
p.20
unresolved
org
CCB Financial Leasing Co., Ltd.
p.20
unresolved
org
CCB Wealth Management Co., Ltd.
p.20
unresolved
org
CCB Futures Co., Ltd.
p.20
unresolved
org
CCB Life Insurance Co., Ltd.
p.20
unresolved
org
Operation Subsidiaries CCB Consumer Finance Co., Ltd.
p.20
unresolved
org
CCB Trust Co., Ltd.
p.20
unresolved
org
CCB Pension Management Co., Ltd.
p.20
unresolved
org
CCB Housing Services Co., Ltd.
p.20
unresolved
org
CCB Housing Rental Private Fund Management Co., Ltd.
p.20
unresolved
org
CCB Engineering Consulting Co., Ltd.
p.20
unresolved
org
Limited Sino-German Bausparkasse Co., Ltd.
p.20
unresolved
person
H. Basuki
p.41 ×2
unresolved
person
Andreas H. Basuki
p.41
unresolved
org
Bank Indonesia Certificate
p.50
unresolved
org
Bank Indonesia's
p.51 ×2
unresolved
org
Bank Capital Structure Standard Format
p.64 ×4
unresolved
org
Bank Sistemik
p.73
unresolved
org
Bank Individually
p.77 ×7
unresolved
org
PT Bank China Construction Bank
p.288
unresolved
org
Indonesia Tbk
p.288
unresolved
org
Purwanto Susanti
p.288
unresolved
org
Young Global Limited
p.288
unresolved
org
PT BANK CHINA CONSTRUCTION
p.316 ×13
unresolved
person
Irwan Ignatius Bonto
· Anggota
p.317
unresolved
org
Deposits China Construction Bank Corporation
p.398
unresolved
org
Tokyo Branch China Construction Bank Corporation
p.398
unresolved
org
Shenzhen Branch China Construction Bank Corporation
p.398
unresolved
org
London Branch China Construction Bank Corporation
p.398
unresolved
org
Zhejiang Branch China Construction Bank Corporation
p.398
unresolved
org
Billing China Construction Bank Corporation
p.398
unresolved
org
Dana Pensiun Bank Windu
p.398
unresolved
org
Bank Windu Pension Fund
p.398
unresolved
org
PT Bank China
p.439
unresolved
org
Construction Bank Indonesia Tbk
p.439
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