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Financial
KeyHighlights
Key2025 Financial
Hihglights
Hihglights Reports
Reports
to Stakeholders
to Stakeholders Company
Company
Profile Profile Management
Management
Discussion
Discussion
and Analysis
and Analysis Corporate
Corporate
Governance
Governance
(GCG) (GCG) Sustainability
Sustainability
QNB Indonesia Annual Report 2025
Capitalising on our core
for sustainable performance
Annual Report 2025
Capitalising on our core for sustainable performance
Revenue Tower, 8th Floor
District 8, SCBD Lot 13
Jl. Jenderal Sudirman
Kav. 52–53, Jakarta 12190
Telephone : (+62 21) 515 5155
Fax : (+62 21) 515 5388
PT Bank QNB Indonesia Tbk Annual Report 2025
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
About the 2025 Annual Report Table of contents
Welcome to the 2025 Annual Report of PT Bank QNB Indonesia Tbk, themed “Capitalising on our Core for Sustainable ii About The 2025 Annual Report 103 Key Financial Ratios 193 Internal Audit
Performance.” The principal objective of preparing this Annual Report is to increase the Company’s information ii Disclaimer and Limitation of Liability 104 Prime Lending Rate 198 Internal Control System
transparency to all stakeholders. This Annual Report for the financial year ended 31 December 2025 has been prepared ii Notice of Table and Graph 105 Commitment to the Implementation
Quality of Earning Assets
to reflect the Company’s condition throughout 2025, with due reference to the provisions stipulated under the Financial of Internal Control Over Financial
1 Table of Contents 106 Commitments and Business
Services Authority Regulation (“POJK”) No. 29/POJK.04/2016 on Annual Reports of Issuers or Public Companies; Reporting (ICOFR)
2 Theme Continuity Contingencies
Financial Services Authority Circular No. 16/SEOJK.04/2021 on the Form and Content of Annual Reports of Issuers or 106 201 Compliance Function
Debt Service Ability and Receivables
Public Companies; and Financial Services Authority Circular No. 9/SEOJK.03/2020 on Transparency and Publication of 3 2025 Key Achievements
Collectibility Level 206 Anti-Money Laundering (AML)
Reports of Conventional Commercial Banks. 107 Capital Structure and Management 207 Anti-Fraud Management and
2025 Highlights Policy on Capital Structure Investigation
The 2025 Annual Report serves as a comprehensive source of documentation containing information on the Bank’s 6 Financial Highlights 108 Material Commitments for 208 Information Technology Governance
performance over the year. The information presents a complete record outlining the Bank’s business profile; operational, Investments in Capital Goods
12 Share Highlights 209 Code of Ethics And Corporate
marketing, and financial performance; and information on duties, roles and structural functions within the Company’s 109 Realisation of Investments in Capital
14 Corporate Actions Culture
organisation, which applies best practice standards and principles of good corporate governance. Goods
210 Whistleblowing System
14 Information on Bonds, Sukuk, 109 Material Information and Facts
In compliance with the applicable regulations, the 2025 Annual Report is presented in two languages, namely Bahasa Convertible Bonds, and/or other Occurring After the Accountant's 211 Anti-Bribery and Corruption Policy
Indonesia and English, in separate volumes, using clear and legible typography and printed to a high-quality standard. forms of Securities Report 212 Information Disclosure and Access
The Annual Report of QNB Indonesia is available for viewing and download on the Company’s official 15 Accolades and Certifications 110 Comparasion of Targets and to Bank’s Information
website at www.qnb.co.id. 16 Significant Events Realisations in 2025 212 Litigations
111 One Year Forward Projections 213 Administrative Sanctions
Reports to Stakeholders 113 Business Prospects 213 Policy on Providing Long-Term
20 Board of Commissioners' Report 114 Marketing Aspect Performance-Based Compensation
To Management and/or Employees
Disclaimer and limitation of liability
22 Board of Directors’ Report 115 Dividend Policy and Distribution
213 Policy on Disclosing Information on
26 Statement of Responsibility 115 Taxation Aspect Share Ownership of Members of
of Members of the Board of 116 Actual Use Public Offering Proceeds The Board of Directors And Board of
Commissioners and Board of Commissioners
116 Employee and/or Management
Directors for the 2025 Annual 214 Transparency on Financial And Non-
This Annual Report contains statements about the Bank’s financial condition, operational results, projections, plans, Report
Stock Ownership Programme
(ESOP/MSOP) Financial Performance
strategies, policies, and objectives, which are classified as forward-looking statements under applicable laws and
117 Material Transaction Information for 214 Policy on Transactions With Conflict
regulations, except for historical matters. These statements are subject to risks and uncertainties and could cause actual Company Profile Investment, Expansion, Divestment, of Interest
developments to differ materially from those reported. The forward-looking statements in this annual report are based
30 Identity and General Information Business Merger/Consolidation, 215 Implementation of OJK’s Corporate
on various assumptions regarding the Bank’s current and future conditions and the business environment in which of the Bank Acquisition, and Debt/Capital Governance Guidelines for Public
it operates. 32 Milestones Companies
Restructuring
34 Vision, Mission, and Values 118 Transactions with Affiliated Parties 217 Risk Management
This Annual Report contains the terms “the Bank,” “the Company,” and “Perseroan” (Company), which are defined by
36 Line of Business 120 Amendments to Regulations 224 Statement of the Board of Directors
PT Bank QNB Indonesia Tbk, which operates in the banking sector. References to the currency units “Rupiah,” “Rp,” or
Affecting the Company and/or Board of Commissioners or
“IDR” refer to the official currency of the Republic of Indonesia, while “US Dollar” or “USD” refers to the official currency 37 Products and Services
124 Changes in Accounting Policies and Audit Committee on the Adequacy
of the United States of America. All financial information is presented in Rupiah in accordance with Indonesian Financial 43 Branch Offices of the Risk Management System
Their Impact on the Company
Accounting Standards. 44 Organisation Structure
47 Board of Directors Profiles GCG Sustainability
52 Board of Commissioners Profiles 128 GCG Foundations and Policy 256 Sustainability Performance
Highlights
57 Executive Management Profiles 129 GCG Implementation Objectives
Notice of table and graph
257 Sustainability Strategy
64 Human Resources 130 GCG Principles
263 Sustainability Governance
78 Shareholders 131 GCG Roadmap
266 Sustainable Finance
80 Shares & Other Securities Listing 132 GCG Mechanism
270 Beyond Banking
Chronology
133 GCG Programmes in 2025
The tables and graphs in this Annual Report present numerical data using standard Indonesian language writing. 81 Public Accountant and Public 273 Sustainable Operations
Numerical presentations in the text use standard Indonesian and English language rules, as appropriate. 134 GCG Assessment
Accounting Firm 281 About the Sustainability Report
82 Capital Market Supporting 135 GCG Structure
280 Feedback Form
Institutions and Professions 139 Board of Commissioners
281 List of Disclosure Based on
83 Membership in Associations 145 Board of Directors POJK No.51/Pojk.03/2017
153 Nomination and Remuneration of
MDNA the Board of Commissioners and
86 Board of Directors
General Review
155 Board of Commissioners
91 Operational Review
Committees
92 Operational Review by Segment 165 Board of Directors Committee
95 Financial Review 192 Corporate Secretary
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Theme continuity 2025 Key achievements
2022
Driving growth for a sustainable future
Financial performance
Throughout the COVID-19 pandemic, QNB Indonesia had
Driving growth for a grappled with significant challenges resulting from the
sustainable future
Annual Report 2022 restrictions and the ensuing economic downturn. Yet the Bank
successfully navigated through the turbulence. In the process,
it has strengthened asset quality and laid a solid foundation
for future expansion. The Bank has been able to capture
growth opportunities and improve its financial footing thanks
to robust governance, effective risk management, and its
shareholders’ staunch support for longterm financial stability.
Having weathered the severe headwinds of the recent times,
the Bank is now poised to pursue sustainable growth forward.
QNB Indonesia aspires to drive its progress along a prudent and
responsible pathway, while simultaneously creating meaningful Interest Income Total Assets Income from Operation
value for the shareholders, customers, employees, and the
community at large. IDR678.79 billion IDR13.20 trillion IDR68.34 billion
2.73%
2023 from the achievements of 2024
Thriving together towards excellence
QNB Annual Report 2023 Thriving together towards excellence
In 2023, QNB Indonesia’s strategic resilience, financial
Thriving together discipline, and commitment to excellence was made manifest in
towards excellence
Annual Report 2023 the Bank’s more stringent risk management, enhanced level of
customer service, and a positive net profit that heralded a new
era of strong and sustainable financial results going forward.
These achievements, underscored by equally significant
progress in digital innovation, sustainability, and corporate
Operational performance
governance, reflect a united effort of the Bank to shore up
collective action, with various relevant parties, to thrive towards
excellence. This 2023 Annual Report theme is highlighting
the Bank’s collaborative success, adaptability, and foresight
in navigating challenges and setting a foundation for lasting
growth and prosperity.
2024
Celebrating 60 years of growth and excellence,
QNB Annual Report 2024
inspiring the road ahead
Celebrating 60 years of growth and GCG self-assessment Human resource development Award
Celebrating 60 years of growth and excellence, inspiring the road ahead
excellence, inspiring the road ahead
3 national
QNB Indonesia celebrates QNB Group’s legacy of 60 years
Annual Report 2024
Level 2 rating with Funds Realised
of growth and excellence by enacting relentless innovation to
the predicate.
leverage opportunities and tackle challenges in Indonesia’s IDR6.34 billion 1 international
burgeoning financial markets. With a sustainable growth
mindset, the Bank leverages global expertise to deliver
‘Good’ 214 activities
strategic initiatives tailored to local needs. Nurturing Average of 42.5 hours per year
partnerships, enhancing financial literacy, and driving inclusive
development are key for QNB Indonesia to create lasting value
for all stakeholders. Thus the Bank embraces continuous
improvement and pursues excellence to honour its parent
company’s proud heritage. In the footsteps of QNB Group,
QNB Indonesia positions itself as a trusted partner that inspires
Indonesia in its economic journey towards a golden future.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025
Highlights
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Financial highlights
Statement of financial position
YoY
(in million Rupiah)
Description 2025 2024 2023 2022 2021 2024-2025
(%)
YoY
Description 2025 2024 2023 2022 2021 2024-2025 Obligation for Employment Benefits 60,942 75,739 67,187 68,066 81,610 -19.54%
(%)
Accruals and Other Liabilities 182,320 239,383 254,370 333,222 446,233 -23.84%
Assets
Total Liabilities 8,494,872 8,104,161 7,062,036 12,063,668 13,674,979 4.82%
Cash 28,522 36,917 24,445 33,354 36,785 -22.74%
Equity
Current Accounts with Bank
364,492 410,213 543,920 919,797 472,517 -11.15%
Indonesia Share Capital - Par Value of
Rp250 (Whole Rupiah) per
Current Accounts with Other Banks Share Authorised Capital
17,503 38,811 184,089 148,347 275,568 -54.90% 40,000,000,000 Shares as of
- Net 8,789,512 8,789,512 8,789,512 5,109,171 5,109,171 0.00%
31 December 2025 and 2024
Placements with Bank Indonesia Issued and Fully Paid Capital
1,241,384 1,336,301 1,092,008 1,032,898 1,979,562 -7.10% 35,158,048,365 Shares as of 31
and Other Banks
December 2025 and 2024
Derivative Receivables 590 3,269 11 108 1,307 -81.95%
Additional Paid-in Capital (33,588) (33,588) (33,588) (30,150) (30,150) 0.00%
Acceptance Receivables - Net 87,678 0 0 188,295 6,775 100.00%
Advanced Capital 3,652 3,652 3,652 3,683,926 2,683,926 0.00%
Securities Purchased under
10,872 0 2,977,202 3,072,222 2,350,769 100.00% Fair Value Reserve - Net 8,997 (201) (61) 28,183 8,605 4,576.12%
Agreement to Resell
Loans - Net 9,403,227 7,965,727 5,449,285 9,256,123 9,615,446 18.05% Retained Earnings (Deficit):
Securities - Net 1,481,150 2,160,025 389,952 513,987 953,854 -31.43% Appropriated 7,396 7,396 6,396 6,396 6,396 0.00%
Prepayments 60,599 43,198 33,035 22,687 30,462 40.28% Unappropriated (4,066,625) (4,018,059) (4,074,462) (4,144,107) (3,751,400) -1.21%
Deferred Tax Assets - Net 147,431 249,124 280,354 272,500 280,285 -40.82% Total Equity 4,709,344 4,748,712 4,691,449 4,653,419 4,026,548 -0.83%
Fixed Assets and Right-of-Use Total Liabilities and Equity 13,204,216 12,852,873 11,753,485 16,717,087 17,701,527 2.73%
171,251 203,187 212,916 275,398 321,226 -15.72%
Assets
Intangible Assets 50,871 60,549 59,892 57,148 52,779 -15.98%
Foreclosed Assets - Net 0 236,041 250,416 665,046 1,001,757 -100.00%
Other Assets - Net 138,646 109,511 255,960 259,177 322,435 26.60% Chart of financial highlights
Total Assets 13,204,216 12,852,873 11,753,485 16,717,087 17,701,527 2.73% Total assets Total equity Total liabilities
(In million Rupiah) (In million Rupiah) (In million Rupiah)
Liabilities
Liabilities Payable on Demand 13,349 21,022 12,555 24,028 16,247 -36.50% 17,701,527 4,748,712 4,709,344 13,674,979
16,717,087 4,691,449
4,653,419
Deposits from Customers 8,138,008 7,341,878 6,339,203 10,604,624 12,015,196 10.84% 13,204,216
4,026,548
12,063,668
12,852,873
11,753,485
Deposits from Other Banks 3,351 322,491 1,832 7,302 7,771 -98.96%
8,104,161 8,494,872
Acceptance Payables 87,889 0 0 26,336 6,778 100.00% 7,062,036
Derivative Payables 9,013 7,775 1,838 90 1,256 15.92%
Securities Sold under Repurchase
0 95,873 385,051 0 0 -100.00%
Agreements
Borrowings 0 0 0 1,000,000 1,000,000 0.00%
Marketable Securities Issued 0 0 0 0 99,888 0.00% 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Statement of profit or loss and other comprehensive income
(in million Rupiah)
YoY 2024- YoY 2024-
Description 2025 2024 2023 2022 2021 Description 2025 2024 2023 2022 2021
2025 (%) 2025 (%)
Operating Income and Expenses Profit/(Loss) for the Year (48,323) 55,638 69,249 (400,732) (1,578,777) -186.85%
Interest Income 678,787 734,563 944,701 863,896 871,120 -7.59% Other Comprehensive Income
Interest Expense (331,823) (283,644) (420,826) (431,896) (533,643) -16.99% Items that Would Be Reclassified
to Profit or Loss:
Net Interest Income 346,964 450,919 523,875 432,000 337,477 -23.05%
Fair Value Changes of
Other Operating Income Securities Measured at
11,792 (179) (36,210) 25,100 (12,446) 6,670.00%
Fair Value Through Other
Fees and Commission - Net 39,900 31,562 63,006 68,127 56,006 26.42% Comprehensive Income
Trading (Loss)/Income - Net 3,300 (319) 19,895 21,034 14,936 1,134.48% Income Tax related to Items
that Would Be Reclassified to (2,594) 39 7,966 (5,522) 2,269 -6,670.00%
Others 42,411 61,983 161,469 180,294 146,977 -31.58% Profit or Loss
Total Other Operating Income 85,611 93,226 244,370 269,455 217,919 -8.17% Items that Would Not Be
Reclassified to Profit or Loss:
Other Operating Expenses
Remeasurements of
Personnel Expenses (291,121) (265,369) (289,816) (280,414) (311,973) -9.70% Obligation for Post- (312) 2,262 508 10,288 4,537 -113.77%
Employment Benefits
General and Administrative
(148,116) (200,832) (229,711) (202,517) (187,521) 26.25% Income Tax related to
Expenses
Items that Would Not Be 69 (497) (112) (2,263) (1,477) 113.88%
Reversal of/(Provision for) Reclassified to Profit or Loss
Impairment Losses on Financial 79,246 19,021 (136,468) (613,732) (1,531,916) 316.62%
Assets Other Comprehensive Income
8,955 1,625 (27,848) 27,603 (7,117) 451.08%
(Loss) Net of Tax
Others (4,243) (10,560) (4,875) (5,524) (7,981) 59.82%
Total Comprehensive Income
(39,368) 57,263 41,401 (373,129) (1,585,894) -168.75%
Total Other Operating Expenses (364,234) (457,740) (700,538) (1,102,187) (2,039,391) 20.43% (Loss) for the Year
Non-operating Income
Non-operating Income 9,171 90 3,827 0 0 10,089.67% Chart of profit/loss highlights
Non-operating Expenses (26,667) (85) (2,285) 0 0 -31,273.90% Interest income Other operating income
(In million Rupiah) (In million Rupiah)
Total Non-operating Income -
(17,496) 5 1,542 0 0 -350,025.38%
Net
944,701 269,455
Profit/(Loss) Before Income Tax
50,845 86,410 69,249 (400,732) (1,483,995) -41.16% 871,120 863,896 244,370
Expense
217,919
734,563
Income Tax Expense (99,168) (30,772) 0 0 (94,782) -222.27% 678,787
Profit/(Loss) for the Year (48,323) 55,638 69,249 (400,732) (1,578,777) -186.85%
93,226
85,611
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Profit/(Loss) for the year Comprehensive income for the year Description 2025 2024 2023 2022 2021
(In million Rupiah) (In million Rupiah)
69,249 55,638 41.401 57.263
Liquidity
-48,323 -39.368
Liquidity Coverage Ratio (LCR) 119.95 174.70 465.30 400.00 223.18
-400,732 -373.129
Net Stable Funding Ratio (NSFR) 140.40 154.36 190.59 146.25 134.76
Macroprudential Intermediation Ratio (MIR) 120.23 115.16 93.94 91.11 80.95
Compliance
Percentage of Legal Lending Limit Breach
-1,578,777 -1,585.894 Related Parties 0.00 0.00 0.00 0.00 0.00
Non-Related Parties 0.00 0.00 0.00 0.00 0.00
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Daily Minimum Reserve Requirement (Rupiah) 5.06 7.74 10.08 9.30 3.43
Average Minimum Reserve Requirement (Rupiah) 9.46 8.39 8.84 9.01 3.50
Financial ratios and other important ratios Minimum Reserve Requirement (Foreign
(in %) 4.04 4.19 4.01 4.05 4.08
Currency)
Description 2025 2024 2023 2022 2021 Net Open Position (NOP) 0.09 0.19 0.04 0.15 0.25
Capital
Chart of important ratios
(in %)
Capital Adequacy Ratio (CAR) 52.22 56.15 62.23 38.59 29.92
Net NPL 0.71 ROA
Productive Assets 0.66
0.48 0.74 0.42
Productive Assets & Non-Productive Assets
(Non-performing Assets) to Total Productive 1.36 3.09 2.38 4.32 6.03
Assets & Non-Productive Assets
-2.42
Non-performing Productive Assets to Total
1.36 1.55 0.37 0.29 0.05
Productive Assets
Allowance for Impairment Losses to Productive
2.36 3.30 4.15 3.26 2.36
Assets 0.09
0.08
0.04
Non-performing Loans (NPL) Gross 2.24 2.71 0.77 0.38 0.08 -8.5
Non-performing Loans (NPL) Net 0.66 0.71 0.09 0.08 0.04 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Profitability
Return on Assets (ROA) 0.42 0.74 0.48 (2.42) (8.50) ROE NIM 4.09
3.83
1.65 1.31 -1.11
Return on Equity (ROE -1.11 1.31 1.65 (11.74) (54.71)
3.19
2.92
Net Interest Margin (NIM) 2.92 4.09 3.83 3.19 2.34 -11.74
2.34
Liability to Equity Ratio 180.38 170.66 150.53 259.24 339.62
Liability to Asset Ratio 64.33 63.05 60.08 72.16 77.25
-54.71
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Share highlights Chart of stock transaction volume trends for 2024–2025
(in Thousands shares)
727,487
Opening Transaction Number of Shares
Period Highest Price Lowest Price Closing Price
Price Volume Issued
602,969
2024
541,225
1st Quarter 81 83 52 52 82,478 35,158,048,365
2nd Quarter 52 68 50 54 23,564 35,158,048,365 362,548 361,218
3rd Quarter 54 63 54 61 14,060 35,158,048,365
4th Quarter 61 104 59 71 1,208,103 35,158,048,365 232,449
191,980 185,605
2025
1st Quarter 71 78 50 52 448,291 35,158,048,365 81,675
62,008
2nd Quarter 52 70 50 58 174,302 35,158,048,365
23,862 30,619
3rd Quarter 58 81 58 67 1,451,253 35,158,048,365
4th Quarter 67 79 59 64 1,329,799 35,158,048,365
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
602,779
Graph of stock price movement for 2024-2025
432,332
100
89
86
172,992
77
73 71
75 69 67
62 63
60 58 39,707 29,003
13,768 11,864
65 52 64 65 64
8,680 3,019 6,443 3,352 4,264
61 63 61 61
50 58
52 52 54
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
25
Transaction volume
2024
0
2025
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Information on suspension and/or delisting of stocks
Until 31 December 2025, QNB Indonesia had never been subject to sanctions that could affect its stock trading activities
Stock price movement
on the Stock Exchange where the Bank lists its shares and trades shares, neither subject to suspension and/or delisting
2024 of shares. Therefore, there is no information regarding the impact of suspension and/or delisting of shares that can be
presented in this Annual Report.
2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Corporate actions Accolades and certifications
Throughout 2025, the Bank did not conduct any corporate actions that might have resulted in any Accolades awarded in 2025
changes in the stock, such as stock split, reverse stock, bonus shares, or changes in the nominal
value of shares. Therefore, no information regarding the dates of corporate actions stock split ratio,
reverse stock, stock dividend, bonus shares, the number of convertible securities issued, changes
National
in the nominal value of shares, the number of outstanding shares before and after every corporate
action, the number of convertible securities exercised, and the share price before and after the
corporate action can be presented in this Annual Report.
Information on bonds, sukuk, convertible
bonds, and/or other forms of securities
Until 31 December 2025, the Bank did not issue bonds, sukuk, and/or convertible bonds.
Therefore, this Annual Report does not contain information regarding outstanding bonds, sukuk, or
convertible bonds. Name of accolade Name of accolade Name of accolade
“Best companies to work 500 most outstanding Top young CEO 2025
for in Asia 2025”, women 2025
“Most caring company Awarded by Awarded by
2025”, and
Infobank Infobank
“Diversity, Equity &
Inclusion Company
2025”. Date Date
5 July 2025 4 November 2025
Awarded by
HR Asia Awards 2025
Date
23 June 2025
International
Name of accolade
Runner up category 1 - risk
champion
Awarded by
ASEAN Risk Awards 2025
Date
4 July 2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Significant events
January February March July August September
• Book donation handover to Jakarta • Signing with PT El Sewedy • CSR financial literacy to Sekolah • CSR financial literacy to Kampung • QNB Blue Pledge campaign. • World Health Day Health Talk: Let’s
Bookhive (more than 120 books Indonesia. Bingkai Jalanan. Melayu orphanage with QNB First Talk about our Heart with Yayasan
• QNB Juang 2025 sports
donated from the employees). customer’s children. Jantung Indonesia.
• Signing with PT Integra. • Signing extended revolving credit tournament.
• First Wealth Forum. facility with PT Indosat Tbk. • Participating in syndication for PT • Signing revolving credit facility with
• Health Talk: Healthy Lifestyle.
FKS Food and Agri. PT Mitra Adiperkasa Tbk.
• Signing additional term loan facility
• QNB Juang 2025 blood donation.
with PT Buana Finance Tbk. • Signing with PT Pindo Deli Pulp & • Participating in syndication for PT
Paper Mills. • Participating in syndication for PT OKI Pulp & Paper Mills (APP Group).
Polytama Propindo.
• Signing with PT Gihon
Telekomunikasi Indonesia Tbk for • Signing with Tower Bersama Group.
additional term loan facility.
• QNB Indonesia achieved awards at
ASEAN Risk Awards 2025.
• QNB Indonesia achieve award at
500 Most Outstanding Women
2025 by Infobank magazine.
April May June October November December
• The Ruby Women’s Club Kartini • Long Service Awards 2025. • QNB Indonesia achieved awards at • Breast cancer awareness activities • QNB Indonesia achieved awards at • Signing bilateral financing facility
Day celebration. HR Asia Awards 2025. with Lovepink Indonesia. Top Young CEO Awards 2025 by with PT Dayamitra Telekomunikasi
• CSR financial literacy to Elfattah
Infobank magazine. Tbk.
• Annual General Meeting of Mufidah orphanage. • Launching of Qatalyst AI. • Signing first Green Term Loan with
Shareholders. PT CSM Corporatama (Indorent). • CSR financial literacy to Dompet • Extended financing facility to
• Signing with J Resources Bolaang • CSR financial literacy to Abhimata
Yatim dan Dhuafa orphanage. PT Perusahaan Listrik Negara
• Launching of Allianz Life LegacyPro. Mongondow. Mitrasamaya orphanage. • Signing with PT FKS Multi Agro Tbk.
(Persero).
• Launching of QNB Indonesia Aspire • Signing with PT Adi Sarana Armada
• Signing bilateral financing facility
Internship Programme. Tbk (ASSA).
with PT Pegadaian.
• Signing bilateral FX facility with
• Signing bilateral financing facility
UOB Kay Hian.
with PT Artajasa Pembayaran
• Partnership with PT Pakar Digital Elektronis.
Global (Paper.id)
• Signing with PT Indo Kordsa Tbk.
• Launching an API Payment
service for a local payment service
provider licensed as a PJP 1 by Bank
Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
2
Reports to
stakeholders
Page 12
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Board of Commissioners’ report
Assalamu’alaikum warahmatullahi wabarakatuh Board of directors’ performance assessment Board of commissioners’ performance
and board of commissioners’ recommendations assessment
Dear Shareholders and Stakeholders, As part of its supervisory function, the BoC assesses In addition to overseeing the BoD, the BoC also
the BoD’s performance collectively and individually. The conducts performance assessments of the BoC,
assessment considers the achievement of strategic both collectively and individually. The assessments
Report of the board of commissioners objectives, quality of portfolio growth, effectiveness of are conducted qualitatively, by taking into account
On behalf of the Board of Commissioners (BoC) of risk management, level of compliance with applicable attendance and participation in meetings, contributions
PT Bank QNB Indonesia Tbk, we deliver this report as regulations, and adequacy of internal control system in to decision-making process, independency, and
a form of accountability for our supervisory function supporting the Bank’s operations. compliance with applicable regulations and code of
applied during the reporting year. Throughout the year, conduct. These assessment results then become the
Indonesia banking industry operated in an environment Based on the assessment results, the BoC delivered basis for continuously improving the effectiveness of the
marked by continued global uncertainties, adjustments recommendations to the BoD for consideration BoC’s oversight function.
to interest rate policies, financial market volatilities, and follow-up. These recommendations include
and intense competition within the national banking strengthening the implementation of risk management
industry. On the other hand, acceleration of digital and internal control, maintaining asset quality Board of commissioners’ composition
transformation, shifts in customer behavior, and rising sustainably, and carrying out the Bank’s strategies and Throughout the reporting year, there were no changes to
stakeholders’ expectations also created challenges and initiatives selectively and measurably in accordance with the composition and membership of the BoC.
opportunities for the banking industry. acceptable risk levels.
In facing these conditions, the BoC views fundamental The BoC monitors the follow-up to these Closing
resilience, consistent governance implementation, and recommendations through applicable supervisory
mechanism and assesses the BoD’s commitment to The BoC is committed to consistently performs its
quality risk management as key factors in maintaining
following up on the BoC’s directives as part of efforts to supervisory function in a disciplined and responsible
the Bank’s business sustainability. This view serves as
improve the Bank’s governance performance and quality. manner, while also promoting strong and adaptive
the basis for the BoC to perform its oversight function
governance. With a deep understanding of industry
throughout the reporting year.
dynamics, constructive communication with the
Ms. Fatma Al-Suwaidi Implementation of good corporate governance BoD, and consistent focus on risk management and
President Commissioner compliance, the BoC believes that the Bank has a solid
Implementation of the board of commissioners’ The BoC believes that consistently implementing Good foundation to face future challenges and create long-
supervisory function Corporate Governance serves as the primary foundation term value for all stakeholders.
Throughout the reporting year, the BoC performed its for maintaining stakeholders’ trust and strengthening
supervisory function independently, objectively, and the Bank’s resilience. Throughout the reporting year, Wassalamualaikum Warahmatullahi Wabarakatuh
continuously. The BoC focused on supervising strategic the BoC ensured that the principles of transparency,
policies, performance of the Board of Directors (BoD), accountability, responsibility, independency, and fairness
The Board of and the implementation of risk management, internal were integrated into the Bank’s strategic decision-
control system, compliance, and prudential principles in making process and operational activities.
Commissioners views all of the Bank’s business activities.
To support the effectiveness of its oversight function,
that fundamental The BoC performed its supervisory function through
the BoC meetings, joint meetings of the BoC and the
the BoC is assisted by the Audit Committee, the Risk
Oversight Committee, and the Remuneration and
resilience, consistency BoD, as well as periodic discussions and evaluations Nomination Committee. The BoC periodically evaluates
these committees’ performance, by taking into account
of management reports and the implementation of
in the implementation the Bank’s Business Plan. Through these mechanisms, their structure, effectiveness of task implementation,
quality of discussions and recommendations, and
of governance, and the
the BoC ensures that the management of the Bank by
the BoD remains aligned with the strategic direction contribution to supporting the BoC’s oversight function.
quality of risk management and acceptable risk levels. The BoC assessed that the Based on the evaluation results, the BoC assessed
oversight mechanism in place is adequate and effective. that all committees carried out their duties and
are key factors in responsibilities effectively.
maintaining the Bank’s
business sustainability.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Board of Directors’ Report
To Our Shareholders and Stakeholders Balance sheet strengthening and focused Organisational capability and talent
execution development
The year 2025 marked an important phase of
A key strategic focus in 2025 was the continued Human resources remain a fundamental enabler of
consolidation and disciplined execution for PT Bank
strengthening and simplification of the Bank’s balance the Bank’s long-term sustainability. During 2025, the
QNB Indonesia Tbk (“the Bank”). While the domestic
sheet. Management concentrated on reducing Bank continued to focus on building an organisation
monetary environment showed signs of easing,
complexity, addressing legacy exposures, and that is disciplined, capable, and aligned with its
funding conditions remained challenging amid intense
sharpening focus on core business activities. strategic direction.
competition for deposits and heightened pricing
sensitivity across the banking industry.
These efforts resulted in a healthier balance sheet The Bank prioritised strengthening organisational
structure, improved transparency, and enhanced effectiveness through clear accountability, continuous
In this environment, the Bank remained focused on
management capacity to focus on sustainable, capability development, and fostering a performance-
strengthening its core fundamentals, preserving
value-accretive growth. driven culture. Emphasis was placed on equipping
financial resilience, and positioning itself for
employees with the skills and adaptability required
sustainable growth.
to operate effectively in an increasingly digital and
Business focus and market positioning competitive banking environment.
Economic environment and strategic context The Bank remained firmly focused on corporate banking
as its primary business segment. Strategic emphasis At the same time, the Bank remained committed to
Throughout 2025, Indonesia’s economy continued to maintaining a supportive and inclusive workplace,
was placed on:
demonstrate stability; however, liquidity conditions in recognising that employee well-being and engagement
• Deepening relationships with existing
the banking sector remained tight. Competition for are essential to sustainable performance and long-term
corporate clients,
funding intensified, exerting pressure on funding costs value creation.
• Expanding selectively within corporate segments
and reinforcing the importance of disciplined balance
aligned with the Bank’s risk appetite,
sheet and liquidity management.
• Enhancing transaction-based services to support
client activity and revenue diversification.
Against this backdrop, the Bank adopted a prudent
and selective strategy, prioritising funding stability,
Nick Groene In line with this approach, the Bank did not pursue
asset quality, and capital strength, while continuing to
physical retail expansion during the year. Instead, retail
President Director support clients in the real sector in a responsible and
activities were continuously optimised to improve
measured manner.
efficiency and ensure alignment with the Bank’s broader
corporate-led strategy.
Performance overview and financial resilience
In 2025, the Bank recorded year-on-year loan growth, Operational discipline and technology
A key strategic focus in
reflecting continued demand from its core corporate enablement
client base and the Bank’s ability to deploy capital
Throughout 2025, the Bank continued to enhance
2025 was the continued selectively despite challenging funding conditions.
Growth was achieved while maintaining strong credit
operational discipline through process improvements,
strengthened governance, and the effective use of
strengthening and discipline and a conservative risk profile.
technology to support reliability, control, and scalability.
simplification of the The Bank continued to maintain a strong capital
position, with the Capital Adequacy Ratio (CAR)
Digital enablement and data capabilities were directed
Bank’s balance sheet. remaining significantly above regulatory requirements.
toward improving operational resilience, service quality,
and decision-making, while ensuring the Bank remains
This solid capital base provides resilience against
well positioned to support future growth.
market volatility and supports the Bank’s medium-term
growth ambitions.
Provisioning levels remained prudent and well-aligned
with the Bank’s risk profile, reinforcing balance sheet
strength and ensuring adequate buffers against
potential credit risk. Liquidity was actively managed
throughout the year, with the Bank consistently meeting
all regulatory liquidity requirements
PT Bank QNB Indonesia Tbk Annual Report 2025
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Outlook and strategic priorities for 2026 Appreciation and closing
Entering 2026, the Bank is positioned to build on the On behalf of the Board of Directors, we thank our loyal
stronger foundation established over the past year. customers, business partners, and employees for their
Strategic priorities will focus on four key areas: ongoing support and dedication.
• Corporate business focus We also extend our sincere appreciation to the Board
Strengthening the corporate banking of Commissioners for their guidance and oversight, to
franchise through deeper client relationships, our shareholders for their continued trust, and to our
selective expansion, and enhanced transaction regulators for their constructive engagement.
banking capabilities.
• Retail optimisation With a strengthened foundation and a clear strategic
Continued optimisation of retail activities to improve direction, the Bank is confident in its ability to deliver
efficiency, focus resources, and support the Bank’s sustainable growth and long-term value.
overall business strategy.
• AI-Driven Processes and Operational Excellence
Leveraging digitalisation and artificial intelligence
to enhance process efficiency, strengthen risk
management, and improve service delivery.
• Human resources education and welfare
improvement
Investing in employee education, capability
development, and welfare to build a future-ready
organisation that supports sustainable growth.
These strategic focuses are in continuous alignment
with QNB Group vision and strategy to maintain its
position as the largest bank in Middle East Africa (MEA)
and one of the leading banks in Middle East Africa South
East Asia (MEASEA).
Commitment to good corporate governance
The Board of Directors remains fully committed to
the consistent implementation of Good Corporate
Governance principles. Transparency, accountability,
and compliance continue to guide all strategic and
operational decisions, ensuring the Bank maintains
the trust of shareholders, regulators, customers, and
other stakeholders.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Key2025
Financial
Highlights
Hihglights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Statement of Responsibility of Members
of the Board of Commissioners and
Directors for the 2025 Annual Report of
PT Bank QNB Indonesia Tbk
We the undersigned hereby state that all information contained within the 2025 Annual Report of PT Bank QNB
Indonesia Tbk has been presented in full and that we assume full responsibility for the truthfulness of the contents of the
Company’s Annual Report.
Thus we have made this statement truthfully.
Members of the Board of Commissioners Members of the Board of Directors
Fatma Al-Suwaidi Nick Groene
President Commissioner President Director
Khalid Al-Sada Djoko Sarwono Muhammad Anas Malla Windiartono Tabingin Gede Shanta Wiguna Mario Utama
Commissioner Independent Commissioner Independent Commissioner Director Director Director
PT Bank QNB Indonesia Tbk Annual Report 2025
Page 16
3
Company
profile
Page 17
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Identity and general information of the Bank
Company Name PT Bank QNB Indonesia Tbk SWIFT Code AWANIDJA
Line of Business Banking Number of Employees 274 personnel
Share Ownership • Qatar National Bank (Q.P.S.C.) (91.57%) Head Office Address Revenue Tower, 8th Floor, District 8, SCBD Lot 13,
• Public (8.43%) Jl. Jenderal Sudirman Kav. 52–53, Jakarta 12190.
Tel: (+62 21) 515 5155
Date of Establishment 28 April 1913
Website www.qnb.co.id
Legal Basis of Establishment Deed No. 53 dated 28 April 1913, prepared before Leonard Hendrik-Willem Van Sandick,
Notary in Medan, approved by Besluit Gouverneur Generaal of the Dutch East Indies No. Contact Center Tel : (+62 21) 300 55 300
58 dated 16 July 1913, and announced in the Extra Bijvoegesel der Javasche Courant No. E-mail : contact.center@qnb.co.id
78 dated 30 September 1913.
Whistleblowing Channel Tel : (+62 21) 5085 7925
Authorised Capital IDR10,000,000,000,000 (ten trillion rupiah) E-mail : ayolapor@qnb.co.id
Issued and Fully Paid Capital IDR8,789,512,091,250.00 Publication and Media corporate.communication@qnb.co.id
(eight trillion seven hundred and eighty-nine billion five hundred and twelve million
ninety-one thousand and two hundred fifty rupiah)
Network 1 head office
6 branch offices
Share Listing The Bank’s shares were listed on Indonesia Stock Exchange (previously Jakarta Stock 1 sub-branch office
Exchange) on 21 November 2002. 8 ATM
Ticker Code BKSW Subsidiaries As of the end of 2025, PT Bank QNB Indonesia Tbk had no subsidiaries.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Milestones
Established in Medan as Changed its name to Relocation of Awarded Rights Issue I. Relocation of
NV Chunghwa Shangyeh PT Bank Chunghwa headquarters to Jakarta. “Bank A” category from headquarters and
Maatschappij (The Chinese Shangyeh. Bank Indonesia. launching of the new logo
Trading Company Limited).
1913 1958 1962 1965 1990 1996 1998 2002 2009 2011 2012
• Rights Issue II.
• Qatar National Bank (Q.P.S.C.) became the
Obtained a majority shareholder with 69.59% ownership.
Changed its license as Initial Public Offering by listing
Commenced operations as name to PT Bank 78.8 million shares on Indonesia • Changed its name to PT Bank QNB Kesawan
a Foreign
a Commercial Bank. Kesawan. Stock Exchange. Tbk.
Exchange Bank.
• Relocation of headquarters in Jakarta.
• Name and logo transformation • Rights Issue V. • Qatar National Bank (Q.P.S.C.)’s share
to PT Bank QNB Indonesia Tbk. • Received “idAAA” rating with “Stable” outlook ownership adjusted to 91.57%.
• Qatar National Bank
by Pefindo.
• Rights Issue IV. (Q.P.S.C.)’s share ownership • Received the “Best Companies to Work for
increased to 90.96%. • Received “AAA(idn)” rating with “Stable” in Asia 2024” and “Most Caring Company
• Qatar National Bank (Q.P.S.C.)’s
outlook by Fitch Ratings. 2024” accolades from HR Asia Awards.
share ownership increased to
82.59%. • Issued Shelf Registration Bonds I Phase I of
IDR100 billion and Shelf Registration Bonds I
Phase II of IDR452 billion.
2013 2014 2016 2017 2018 2019 2020 2023 2024 2025
• Maintained its position as “Best
Companies to Work for in Asia
2025”, “Most Caring Company
Rights Issue VII. 2025”, and received the
• Rights Issue VI.
“Diversity, Equity & Inclusion
• Qatar National Bank (Q.P.S.C.)’s share
ownership increased to 92.48%.
Company 2025” award from HR
Earned “idAA” Asia Awards.
rating with “Stable” • Received “idAA” rating with “Stable”
outlook from outlook by Pefindo. Issued Shelf Registration • Won the runner-up position for
Rights Issue III. Pefindo. Bonds I Phase III of Category 1 - Risk Champion at
• Received accolade as Perception Bank
in Administration of State Revenue IDR448 billion. ASEAN Risk Awards 2025.
Through the 2nd Generation State
Revenue Module PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Vision, Mission, and QNB Values 3
Synergistic
2 Team
Innovative
Responsible
Citizenship
4
1 QNB
Passion for
Excellence Values
Vision Professionalism
“The Bank will be one of the best with Integrity
employers in Indonesia.”
5
As stated in Board of Directors Decision Letter No. 074/SK-Direksi/VI/2015
“The Bank will generate solid dated 1 June 2015, the values and culture of QNB Indonesia are as follows:
growth and sustainable business &
financial performance.”
1 Passion for Excellence 4 Responsible Citizenship
We strive to go the extra mile to achieve the We shall respect with dignity and be concerned
highest professional standard. for the well-being of people and the environment
in which we operate.
Mission 2 Innovative 5 Professionalism with Integrity
“QNB Indonesia provides benefits
for all stakeholders, prioritising We shall be adaptive to change and value creative
thinking to attain superior benefits continuously.
We shall continuously develop our competencies
and behavior to reliably deliver what is expected
employees with a united and from us. We shall be honest, fair, and accountable.
positive workplace & culture and a
top-tier financial service.” 3 Synergistic Team
We shall effectively harness our strength to
achieve our common goals with pride.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Line of business Products and services
12. To act as the founder and administrator of a pension
fund in accordance with the provisions of laws and
regulations governing pension funds.
13. To cooperate with other LJK in providing financial
services to Customers.
14. To conduct business activities as a digital bank.
15. May purchase part or all of the collateral, either
through auction or outside the auction, based on
voluntary submission by the owner of the collateral
or based on the power to sell outside the auction
from the owner of the collateral in the event that the
debtor customer does not fulfill its obligations to the
Bank, provided that the purchased collateral must be
disbursed as soon as possible.
16. To issue certificates of debt acknowledgment.
17. To buy, sell, or underwrite at own risk or in favour of
and at the instruction of its customers, including:
• Notes, including drafts accepted by the Bank,
whose validity period is no longer than the
standard trading practice of the said documents;
Pursuant to Article 3 of the Bank’s Articles of
• State Treasury Bills and Government Guarantees; Savings Products Premium Checking Account
Association, the purposes and objectives of the Bank Checking account with premium features that provide
• Central Bank Certificates (SBI)
are to conduct commercial bank business activities ease of transaction to support businesses and offer
• Bonds; Savings Account
conventionally in the banking sector in accordance with higher interest rates than regular checking accounts.
• Future commercial papers; Savings account provides easy and convenient banking
the provisions of the prevailing laws and regulations.
• Other future securities instruments. transactions for customers.
18. To transfer money either for one’s own interest or for Advantages:
To achieve these purposes and objectives, the Bank may • Higher interest rates than other checking accounts.
the benefit of customers. Advantages:
carry out main business activities as follows: • Zero fees for RTGS, LLG, and clearing transactions;
19. To receive payments from bills on securities and • Affordable initial deposit.
1. To collect funds from the public in the form of terms and conditions apply.
perform calculations with or among third parties. • Zero fees for balance inquiry, cash withdrawal, and
deposits, including savings accounts, current
20. To place funds with other customers in the form overbooking transfer across all ATM Bersama and
accounts, time deposits, deposit certificates, and/or Switching Account
of securities that are listed or not listed on the PRIMA networks.
other equivalent forms. Providing convenience to invest in six currencies
stock exchange. • Online banking services through QNB Indonesia
2. To disburse fund in the form of loans or financing. simultaneously within a single account.
21. To perform factoring, credit card business, and Mobile Banking & QNB Online Banking.
3. To conduct activities in the field of
trusteeship activities.
payment systems. Advantages:
22. To issue credit documents in various forms and Premium Savings Account
4. To place funds with, borrow funds from, or • Six currency options: USD, SGD, AUD, GBP, JPY,
bank guarantees.
lend funds to other banks, either by letter, Savings accounts with higher interest rates than regular
23. To carry out other activities with the approval of and EUR.
telecommunications facilities, or by draft at sight, savings accounts.
the OJK. • Competitive exchange rates provide customers with
cheque, or other means. more favorable rates.
5. To issue and/or carry out securities transactions for Advantages:
Aside from the main activities stipulated above, the • Easy monitoring of funds through monthly
the benefit of the Bank and/or its customers. • Higher interest rates than regular savings accounts.
Bank may perform supporting business activities as e-statement.
6. To provide a place to store valuables and Securities. • Zero fees for RTGS, LLG, and clearing transactions;
long as they do not violate applicable banking laws
7. To carry out activities in foreign exchange. terms and conditions apply.
and regulations. Global Account
8. To carry out receivables transfer activities. • Zero fees for cash withdrawal across all
QNB Indonesia ATMs, ATM Bersama, and Offering customers an easy and secure way to invest in
9. To carry out custody activities for goods
In 2025, the Bank carried out retail and corporate foreign currencies.
and securities. PRIMA networks.
banking activities in accordance with the stipulations
10. To carry out capital participation activities in • Free monthly administration fee, terms and
mentioned above. Advantages:
Financial Service Institutions (hereinafter referred to conditions apply.
• Online banking services through QNB Indonesia • Eight currency options: USD, SGD, AUD, HKD, GBP,
as “LJK”) and/or other companies that support the
Mobile Banking & QNB Online Banking. JPY, EUR, and QAR.
Banking industry by fulfilling the provisions set by
• Relatively affordable initial deposit.
the Financial Services Authority (hereinafter referred
Checking Account • Competitive exchange rates provide customers with
to as “OJK”).
more favorable rates.
11. To carry out temporary capital participation activities Created for your ease in business transactions.
• Easy monitoring of funds through monthly
outside the LJK to overcome the consequences of
e-statements.
credit or financing failures, provided that they must Advantages:
withdraw their participation. • A checking account in Rupiah allows customers
to withdraw cash, using cashier’s cheques or bank
drafts.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Global Checking Account Investment Credit NPG Debit Card QNB Indonesia Allianz Wealthlink Protection Life
Foreign currency checking account that provides ease in QNB Indonesia’s Investment Credit facilities are (GPN & VISA Contactless)* Life insurance product with Regular Premium payments
foreign currency transactions. designed to support medium- and long-term financing Advantages: that provides protection solutions, the potential for
needs for corporate customers, helping businesses • Retail payment transactions through PRIMA- long-term investment in assets for your future financial
Advantages: achieve their growth and expansion goals. These branded EDC machines and ATM Bersama. plans, and remains protected from various life risks.
• Eight currency options: USD, SGD, AUD, HKD, GBP, customised solutions address financing requirements • Equipped with the National Chip Technology
JPY, EUR, and QAR. for acquiring capital goods, modernising operations, Standard, which provides enhanced security for Advantages:
• Competitive exchange rates provide customers with rehabilitating facilities, or starting new projects. customer data. • Complete benefit.
more favorable rates. • Part of the National Payment Gateway (NPG) • Investment benefit.
• Available for individuals and corporations. With a customer-focused approach, our Investment programme that offers standardised security
• Reports in account statements are easily monitored Credit offers flexible terms and competitive rates to features so customers can conduct transactions Allianz Wealthlink Prestige Life II
by the customer. help businesses unlock opportunities and overcome securely in all payment channels in Indonesia. Unit link life insurance product with regular premium
financial barriers. By providing dependable funding, we • No minimum amount for retail transaction payments payments that provides solutions in efficient protection
Forex empower companies to innovate, expand their market performed on EDCs with PRIMA, ATM Bersama, and for optimal investment potential throughout your future
Foreign exchange transactions with competitive presence, and contribute to the nation’s economic VISA logos, and no cash withdrawal fees on PRIMA financial planning.
exchange rates.: development. Through our deep understanding of and ATM Bersama ATM networks across Indonesia.
diverse industries and market dynamics, QNB Indonesia Advantages:
Advantages: remains a trusted partner for corporations, delivering * *VISA network and Debit Card decommission in July 2025 • Complete benefit.
• Available in eight foreign currencies. the financial solutions they need to achieve sustainable • Investment benefit.
• Exact, competitive, and real-time prices. progress and long-term success. UCan*
• Products in foreign exchange investment. A digital loan product that meets customers’ needs and
Bank Guarantees and Standby Letters of Credit (SBLC) preferences easily, quickly, and conveniently. Through
Time Deposit Corporate clients can secure contractual obligations a partnership between QNB Indonesia and Indonesia’s
Deposit product with a certain tenor. Customers have with QNB Indonesia’s Bank Guarantees and Standby leading telecommunications operator, Indosat Ooredoo
the flexibility to choose the deposit tenor according to Letters of Credit. Ideal for tender processes, Hutchison, as well as a leading information technology
their plan. Available in seven currencies according to performance guarantees, and project-based company and a world-class fintech partner, UCan offers
customers’ needs. undertakings, these facilities reinforce credibility and cash loan products to customers through an integrated
Advantages: ensure the smooth execution of business commitments. process—from application onboarding to digital cash
• Available for individuals, companies, or institutions. Partner with us to strengthen corporate trust in withdrawal.
• Tenor options between 1, 2, 3, 4, 5, 6, 9, and up to business relationships and enhance market presence.
12 months. Advantages:
• Available in 7 currencies: IDR, USD, SGD, AUD, EUR, Letters of Credit (L/C) • Reliable service with convenient payment.
HKD, and JPY. Facilitate safe and efficient international trade with • Instant application processing and disbursement.
• Interest rates are more competitive. QNB Indonesia’s Letter of Credit (L/C) services. This • Bank-level security to protect customer personal
• The interest rate provided is fixed (does not change) L/C solution for export and import transactions ensures data and privacy.
throughout the fund placement period/term of the that payment is made only after the agreed conditions • Competitive rates.
time deposit. are met, thereby safeguarding financial interests and
supporting the smooth flow of global trade. * UCan product closure through portfolio selling in October 2025
Loan Products Supply Chain Financing
Optimise your business’s working capital with supply Wealth Management Products
Comprehensive Corporate & Institutional Banking (CIB) chain financing solutions from QNB Indonesia that
solutions for investment and working capital financing, connect buyers and suppliers. Sellers can receive
Bancassurance
trade transactions, integrated cash management, time early payment for buyer-approved invoices, thereby
deposits, and foreign exchange transactions. strengthening cash flow and business relationships.
This innovative solution enhances liquidity, fosters Allianz Assetlink Optima
Working Capital Loans and Trade Financing collaboration, and builds trust across the entire supply Life insurance product with a single premium payment
QNB Indonesia’s working capital loans and trade chain. that provides Death Benefit, Death Benefit Due to
financing solutions are designed to support the daily Accident, as well as Investment Benefits, with a choice
operational needs of corporate clients, offering flexible of sub-funds that suit customer needs.
tenors of up to one year. These products provide
businesses with the liquidity needed to manage supply Advantages:
chains, finance invoices, and optimise cash flow. With • Investment benefit.
tailored options like bill discounting and pre- and post- • Single Premium Unit Link with life Insurance benefit.
import financing, we ensure smooth business operations
and improved financial agility.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
First LifePASTI Advantages: RTGS/LLG/Clearing/BI-FAST FX Spot
Traditional life insurance product with regular premium • A variety of quality products with different risk levels. Rupiah fund transfer service among banks. Purchase or sale of foreign exchange with rates
payment, with life protection, critical illness benefit, • Ease of subscription and redemption of mutual fund determined at the time of transaction, and payment and
and cash benefit that will be received at the end of the units through the branches of QNB Indonesia. Advantages: delivery that take place two days after the transaction
insurance policy period, as long as the policy is active • Consolidated statements to view and monitor all • It can be done quickly and securely with competitive date.
and the insured is still alive until the end of the insurance transactions and investment returns. prices.
period. Advantages:
QNB First • Services with competitive rates.
Advantages: Electronic Retail Government Bonds (e-SBN) Banking services for priority customers. • Customer foreign exchange rate hedging allows
• Natural death benefit. customers to hedge their foreign exchange risk
• Death benefit caused by accident. Bonds issued by the Indonesian Government are Advantages: exposure to fluctuations in exchange rates.
• Critical illness benefit. dedicated to retail/individual investors and are • Privileges to enjoy a comfortable QNB First Lounge
• Contract termination benefit. offered on the primary market through an online order service that offers top-end facilities. FX Forward
mechanism. • Additional travel privileges, such as airport transfer, Transaction based on an agreement to exchange a
QNB Indonesia collaborates under a reference business and access to domestic airport lounges, as well as certain amount of foreign currency at a pre-agreed rate
model in offering bancassurance products with PT Advantages: festive hampers and birthday treats. of exchange and on a certain future date.
Allianz Life Indonesia. • Coupons are paid regularly. • Free transaction fee through mobile banking and
• Guaranteed by the Indonesian Government. internet banking. Advantages:
Allianz Life Secure PINTAR • Potential capital gain. • Free medical check-up to selected QNB First • Services with competitive rates.
Life insurance endowment product with a single Customers with Prodia. • Customer foreign exchange rate hedging allows
premium payment that provides guaranteed benefit on QNB Indonesia participates in offering e-SBN through customers to hedge their foreign exchange risk
maturity, death benefit (natural and accident). the e-SBN Sub-Selling Agent agreement with PT SDB exposure to fluctuations in exchange rates.
Trimegah Sekuritas Tbk. Safety deposit box rental facilities for storing goods,
Advantages: valuables, or important documents. FX Swap
• Single payment for 10 years protection. Purchase or sale of foreign exchange of similar principal
• Guaranteed maturity benefit for education purpose. Services Advantages: value with rates determined at the time of transaction,
• Death benefit (natural and accident) • Secure, protected deposit box at competitive prices. with payment and delivery on two different days, using
ATM the agreed swap price.
Allianz Life LegacyPro Virtual Account
Real-time and online electronic banking services.
Traditional life insurance legacy product with regular Streamline the Corporate Business collections Advantages:
premium payment, with life protection up to age 100. Advantages: process with our virtual account services. These • Services with competitive rates.
• Ease of doing financial and non-financial innovative solutions provide automated reconciliation, • Customer foreign exchange rate hedging allows
Advantages: transactions for all customers across all QNB enabling precise tracking and management of customers to hedge their foreign exchange risk
• Life protection up to age 100. Indonesia ATMs, as well as ATM Bersama/PRIMA incoming payments. By reducing administrative exposure to fluctuations in exchange rates.
• Benefit increment up to 150% Sum assured at networks and the international network from Visa. workloads, businesses can focus on growth and
age 75. • QNB Indonesia ATMs are integrated into the operational excellence. Interbank Repo
• Benefit premium waiver if diagnosed with one of 77 National Payment Gateway (NPG) network. Interbank placements and borrowings are conducted
critical illness. FX Today under bilateral agreements (GMRA), with government
Remittances Purchase or sale of foreign exchange with rates securities or Bank Indonesia instruments as underlying,
QNB Indonesia collaborates under a reference business determined at the time of the transaction, as well as and with tenors ranging from 1 day to 1 year.
QNB Indonesia offers cutting-edge remittance services
model in offering bancassurance products with PT payment and delivery that take place on the same day as
designed to provide seamless fund transfers for both
Allianz Life Indonesia. the transaction date. Advantages:
global and domestic transactions. Our solutions enable
businesses and individuals to send and receive money • An activity aimed at managing liquidity.
quickly, securely, and efficiently, ensuring reliable Advantages: • Signing GMRA also means establishing relationships
Mutual Fund • Services with competitive rates. with other banks and opening new business
support for their financial needs. For global remittances,
we provide access to international fund transfers in opportunities, such as setting up Treasury or Trade
Partnered with best investment managers in offering various foreign currencies at competitive exchange FX Tomorrow Finance lines.
various mutual fund which suited with Customer’s risk rates, enabling customers to manage cross-border Purchase or sale of foreign exchange with rates set
profile and financial objectives. transactions with ease. Domestically, we offer rupiah at the time of the transaction, with payment and
fund transfer services via RTGS, LLG, and BI-FAST delivery occurring on the next business day after the
The investment managers are as follows: platforms, ensuring fast and secure processing for transaction date.
• PT Batavia Prosperindo Aset Manajemen local transactions.
• PT Mandiri Manajemen Investasi Advantages:
• PT Manulife Aset Manajemen Indonesia With advanced features such as real-time tracking, • Services with competitive rates.
• PT Trimegah Asset Management competitive fees, and robust security measures, QNB • Customer foreign exchange rate hedging allows
• PT Syailendra Capital Indonesia’s remittance services cater to the diverse customers to hedge their foreign exchange risk
needs of corporate and individual clients. By simplifying exposure to fluctuations in exchange rates.
both domestic and international transactions, we
empower our customers to stay connected and thrive in
a globally interconnected economy.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Branch offices
Other services QNB Indonesia Life Rewards
Branch
A reward point programme from QNB Indonesia, which
QNB Indonesia Mobile Banking enables customers to earn reward points from various Jakarta – Gajah Mada Mediterania Gajah Mada Tower Alpha No. TUD 16 Lt. UG Jl. Gajah Mada No. 174
banking transactions specified by the Bank. The points Jakarta 11130
One mobile application for all transactions.
can be redeemed for multiple rewards on the QNB
Indonesia Mobile Banking application on the customer’s Bandung - Dago* Jl. Ir. H. Juanda No. 11 (Dago) Bandung 40116
Advantages:
own device.
• Smartphone application with easy-to-use features.
Semarang – Gajah Mada* Jl. Gajah Mada No. 101B Semarang 50134
• QNB Indonesia Mobile Banking allows customers’
Advantages:
daily banking transactions to be simpler, swifter, Jakarta – SCBD Revenue Tower District 8 Lantai Dasar/Ground Floor Jl. Jenderal Sudirman Kav. 52–53
• All You Can Earn point reward system integrated
and more secure, and can be done anytime Jakarta 12190
across seven retail products.
and anywhere.
• Attractive merchant partners across different
• Offer a variety of services to manage daily Medan – Pemuda Jl. Pemuda No. 5 Medan 20151
reward categories.
transactions online, such as foreign currency
• Digitally processed reward redemption.
account opening for existing customers and time Surabaya – Darmo* Jl. Raya Darmo No. 108 Surabaya 60264
deposit opening, bill payments, e-Wallet top-ups,
Tax Payment Services Sub-Branch
forex transactions, Life Rewards, QRIS, e-statement,
and other financial/ non-financial transactions. Managing tax obligations efficiently is critical for
corporate clients, and our Corporate Tax Payment Jakarta – Pluit* Ruko Sentra Bisnis Pluit Jl. Pluit Sakti Raya No. 28 Blok A12 Jakarta 14450
Corporate Internet Banking Services are designed to simplify this process.
Accessible 24/7 through our advanced Corporate
QNB Indonesia’s Corporate Internet Banking platform *End of operations as of 2 January 2026
Internet Banking platform, this service ensures that
empowers businesses with innovative digital solutions
corporate clients can meet regulatory requirements
tailored to their needs, enabling them to conduct
seamlessly. With features such as real-time transaction
banking transactions anytime, anywhere. Clients can
updates, automated payment schedules, and easy-to-
customise daily transaction limits, manage the number
navigate interfaces, corporate clients can experience a
of registered users, and implement flexible authorisation
smooth, hassle-free tax payment process. By reducing
levels—ranging from simple setups to tiered matrices.
manual administrative tasks and ensuring compliance,
The platform ensures the highest level of security with
this solution allows businesses to focus on their core
token-based authentication and SSL-protected web
operations and strategic goals.
pages, guaranteeing safe transactions. The platform
enhances efficiency, compliance, and operational
Bulk Payment
flexibility, supporting businesses in achieving
sustainable growth in a competitive market. QNB Indonesia’s Bulk Payment service offers a
seamless solution for businesses to handle multiple
QNB Online Banking transactions efficiently and securely. This innovative
service enables corporate clients to process bulk
Web-based internet banking service for
payments, such as payroll, supplier payments, and
individual customers.
other mass disbursements, through a single platform.
By streamlining payment processes, businesses can
Advantages:
improve cash flow management and focus on strategic
• Daily transactions can be performed anywhere at all
growth, making Bulk Payment an essential tool for
times from a computer, a laptop, a smartphone, and
operational excellence.
a tablet.
• A variety of banking services to manage daily
Cash Pick Up & Delivery
transactions online, such as time deposit opening,
bill payments, e-statements, and other financial/ Managing high-volume cash transactions has never been
non-financial transactions. easier with our Corporate Cash Pick Up and Delivery
• Manageable financial control with an easy-to-use Services. Designed to meet the needs of businesses
menu. handling large amounts of cash, this service ensures the
secure and efficient collection or delivery of cash at your
preferred location.
Our professional team utilises advanced security
protocols to safeguard corporate transactions, providing
peace of mind and minimising operational risks. With
flexible scheduling and tailored solutions, this service
streamlines cash management, allowing businesses to
focus on core activities and growth initiatives.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Organisation structure
General Meeting of
Shareholders (GMS) Board of Commissioners Committees
Board of Commissioners (BoC)
• President Commissioner : Fatma Al-Suwaidi
• Commissioner : Khalid Al-Sada Remuneration
Risk Oversight Audit
& Nomination
• Independent Commissioner : Djoko Sarwono Committee Committee
Committee
• Independent Commissioner : Muhammad Anas
Malla
Board of Directors (BoD)
President Director
(CEO) BoD Committees
Nick Groene
Corporate &
Institutional Banking Finance Director Compliance Director
Director Gede Shanta Wiguna Windiartono Tabingin
Mario Utama
Human
Retail Banking Risk Directorate Resources
Credit Directorate
Directorate Haryuninglistia Division
Firdaus Effendi
Grace Luzar Setiantini Carina Hastari
Tanubrata
Treasury &
Budgeting, Corporate Regulatory Internal Audit
Financial Client Coverage 1 Credit Review Operational Risk
Planning and MIS Communications Compliance Division
Institutional Division Division Division
Divition Division Division Lius Pritantyo*
Division Dennis Utomo Alfiana Gunawan Estrelita Lestari
Mutiara Febriana Tifany Marisa* Karina (Acting)
Moh Emirza Ihsan
Strategy Credit Financial Crime
Client Coverage IT Security Operations
Execution Administration Compliance
2 Division Division Division
Division Division Division
Putu Arimbawa Goeroeh Andhi Claudia Novita*
Ibnu Gutomo* Vitriana Inggrid Ratna
Legal Division Corporate
Transaction Credit Remedial General Services
Yoedo Hario Secretary
Banking & Division Division
Adrianto Division
Wholesale Irwan Sukmana Ibnu Gutomo*
(Acting) Indah Mathilda
Funding Division
Elvie Tanuwijaya
Credit Policies & Financial Information
Governance Reporting Risk Technology
Division Division Division
Credit Analysis Andreea Adi Putra
Riansa Setya
Division Wandiradja
Novia Valencia * Concurrent Positions
PT Bank QNB Indonesia Tbk Annual Report 2025
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Board of Directors Profile
Nick Groene
President Director
A French citizen residing in Jakarta, Indonesia, Mr. subsequent reappointment for the next term reaffirm
Nick Groene brings over 26 years of distinguished the mandate entrusted to him to steer the Bank through
experience in the global banking sector, marked by an evolving financial landscape. In his current role, he
a steadfast commitment to strategic leadership and remains focused on sustainable growth, prudent risk
financial stewardship. At 49 years old, he combines management, and innovation, with his tenure extending
deep expertise in treasury, risk management, and through 2027.
cross-border finance with a humility that reflects his
collaborative approach to leadership. Global expertise
Prior to his tenure in Indonesia, Mr. Nick Groene
Academic foundation honed his expertise across several countries. As Head
Mr. Nick Groene’s academic journey reflects his lifelong of International Treasury at QNB Group in Qatar, he
commitment to continuous learning. He earned an oversaw treasury operations in 33 countries across
MBA from the University of Chicago Booth School of Asia Pacific, Europe, and Africa, fostering collaboration
Business, a Master’s degree from SKEMA Business and resilience in complex environments. His career also
School, and an M.Sc. in Economics and Finance from includes strategic roles at leading financial institutions
Paris University. As an alumnus of Harvard Business in Japan, Luxembourg, the United Kingdom, Iceland, and
School, he continues to broaden his perspective, the United Arab Emirates, shaping his global perspective
combining analytical rigor with balanced and and inclusive leadership style.
visionary leadership.
Mr. Nick Groene has no affiliate relationship with other
Leadership journey members of the BoD, members of the BoC, and the
Appointed as President Director in December 2024, controlling shareholders of the Bank.
Mr. Nick Groene has been an integral part of the Bank’s
leadership since joining as General Manager of Treasury
in 2020. His appointment as Director in 2021 and
Description:
From left to right:
1. Windiartono Tabingin (Director); 2. Mario Utama (Director); 3. Nick Groene (CEO); 4. Gede Shanta Wiguna (Director).
PT Bank QNB Indonesia Tbk Annual Report 2025
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Windiartono Tabingin Gede Shanta Wiguna
Director Director
An Indonesian citizen residing in Jakarta, Indonesia. As a Industry expertise An Indonesian citizen residing in Jakarta, Indonesia. Industry expertise
banking professional, Mr. Windiartono Tabingin (64 years As a banking professional with extensive experience
With over three illustrious decades of experience in the With nearly three decades of experience in the
old) brings over 39 years of extensive experience in spanning 30 years in Indonesia’s banking sector, Mr.
banking sector, Mr. Windiartono Tabingin embarked financial sector, Mr. Gede Shanta Wiguna has honed his
Indonesia’s banking sector, underpinned by a profound Gede Shanta Wiguna (54 years old) commands a deep
upon his career at Bank Rakyat Indonesia (Persero) expertise in risk management, compliance, and financial
understanding of financial management, human expertise in risk management, compliance, and financial
in 1986, serving until 2012. While serving at Bank operations. Prior to joining PT Bank QNB Indonesia Tbk,
resources, and organisational governance. With a strong operations. With a strong academic foundation and a
Rakyat Indonesia, he also served as Commissioner of he built a distinguished career at PT Hongkong and
academic background and active involvement in various distinguished career in leading financial institutions,
PT Asuransi Jiwa Bringin Jiwa Sejahtera (2011–2012), Shanghai Banking Corporation (HSBC) Indonesia from
industry associations, he has ceaselessly contributed to he continues to contribute to the advancement of the
further expanding his expertise in insurance and risk 2004, where he held the position of Head of Insight
the development of a sustainable banking sector. national banking industry.
management. His contributions to the banking industry & Advisory. Previously, he worked at ABN AMRO,
extend beyond his executive roles, as he actively NV Indonesia (1995–2004), with his last position as
Academic foundation Academic foundation
participates in various professional associations. He Compliance and Quality Assurance – Clearing &
Mr. Windiartono Tabingin’s commitment to lifelong serves as Secretary General of BARa in 2008-2009 Mr. Gede Shanta Wiguna obtained a Bachelor’s degree Custody Advisory Operations.
learning is reflected in his academic journey. He obtained and continued in 2014 until now and was previously a in Economics from Trisakti University, Jakarta (1995),
a bachelor’s degree from Jenderal Soedirman University, Member of the Board of Social Affairs and Sports at before pursuing postgraduate studies and earning a Mr. Gede Shanta Wiguna has no affiliate relationship with
Purwokerto (1984), before pursuing postgraduate the Indonesian Bankers Association (IBI) (2015–2019). Master of Economy from Trisakti University in 2013. other members of the BoD, members of the BoC, and
studies in Finance and Human Resource Management Additionally, he has ever held the various positions at the His education has equipped him with a profound the controlling shareholders of the Bank.
& Organisational Behaviour at Rensselaer Compliance Directors’ Communication Forum (FKDKP) understanding of economics and finance, forming a
Polytechnic Institute (IDRI), Troy, New York, USA (1994). since 2014 until now, these are Deputy Treasury, Deputy solid foundation for his leadership in the banking sector.
This education has equipped him with strategic insights Secretary General and now Member of Professions
in organisational and risk management within the Development and was a member of the Legal and ESG Leadership journey
banking industry. division at Perbanas Currently a Member of Institution Appointed as a Director of the Bank based on the AGMS
Relation and Communication at Perbanas. resolution on 30 May 2024, Mr. Gede Shanta Wiguna
Leadership journey officially assumed office on 8 August 2024, following
Initially appointed as a Director of the Bank based on the Mr. Windiartono Tabingin has no affiliate relationship the approval of OJK on 6 August 2024.
EGMS resolution on 29 November 2012, Mr. Windiartono with other members of the BoD, members of the BoC,
Tabingin’s appointment was officially confirmed by and the controlling shareholders of the Bank.
Bank Indonesia on 25 February 2013. His leadership
and expertise have earned continued trust, leading to
his reappointment as Director at the AGMS on 30 May
2024, with a tenure extending until the 2027.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Changes in the Board of Directors’ composition and the reasons for changes
Throughout 2025, the Board of Directors’ composition of PT Bank QNB Indonesia Tbk did not undergo any changes.
Accordingly, the composition and structure of the Board of Directors as of 31 December 2025 are as follows:
Composition and Basis for the Appointment of the Board of Directors as of 31 December 2025
Name Position Basis of Appointment Term of Office Term Period
Nick Groene President Director EGMS on 4 December As President Director: 2018–2021
2024 12 December 2024– 2021–2024
(Initial appointment as 2027 2024–2027
Director: EGMS on 17 As Director:
December 2020) 2020–2021
2021–11 December
2024
Windiartono Tabingin Director AGMS on 30 May 2024 2012–2015 2012–2015
(Initial appointment: 2015–2018 2015–2018
EGMS on 29 November 2018–2021 2018–2021
2012) 2021–2024 2021–2024
2024–2027 2024–2027
Gede Shanta Wiguna Director AGMS on 30 May 2024 8 August 2024-2027 2024–2027
Mario Utama Director EGMS on 4 December 24 January 2025-2027 2024–2027
2024
Mario Utama
Director
An Indonesian citizen residing in Jakarta, Indonesia. With Industry expertise
over 26 years of professional experience in banking,
Prior to joining the Bank, Mr. Mario Utama worked
Mr. Mario Utama (51 years old) has been entrusted
at Malayan Banking Berhad – Singapore/Malaysia
with corporate banking business at several prestigious
(2020–2024) as Managing Director Group Transaction
financial institutions in Southeast Asia.
Banking, at PT Bank BNP Paribas Indonesia (2014–
2020) as Director of Corporate Banking; Head of Global
Academic foundation
Transaction Banking, at Standard Chartered (2012–
Mr. Mario Utama holds an MBA in Corporate Finance 2014) as Director-Head of TB Sales Strategic Client
from the University of San Francisco (1998) and a Coverage Group, at PT Bank ICBC Indonesia (2011) as
Bachelor of Science degree in Electrical Engineering Executive Vice President–Corporate Banking, at PT Bank
from San Francisco State University (1996). ANZ Indonesia (2010) as Head of Trade; Supply Chain, at
HSBC (2002–2010), various roles with his final position
Leadership journey as Senior Vice President, Product, Structured Trade in
Appointed as a Director of the Bank based on the EGMS Indonesia, at Barclays Global Investors – USA (1998 –
resolution on 4 December 2024, and officially assumed 2001) as Financial Data Analyst.
office on 24 January 2025, following the issuance
of the Fit and Proper Test result by the OJK on 23 Mr. Mario Utama has no affiliate relationship with other
January 2025. members of the BoD, members of the BoC, and the
controlling shareholders of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2025
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Board of Commissioners Profile
Ms. Fatma Al-Suwaidi Khalid Al-Sada
President Commissioner Commissioner
A Qatari citizen, 49 years old. Domiciled in Doha, Qatar. Ms. Fatma Al-Suwaidi was first appointed as President A Qatari citizen, 48 years old. Domiciled in Doha, Mr. Khalid Al-Sada was appointed as Commissioner of
Ms. Fatma Al-Suwaidi joined QNB Group in November Commissioner of the Bank based on the resolution of Qatar. Mr. Khalid Al-Sada has more than 28 years of the Bank based on the resolution of the AGMS on 26
1999 and, with more than 24 years of experience in the EGMS on 17 December 2020 and was declared experience in the banking industry and 21 years at June 2019, and was declared effective by the OJK on
banking, currently serves as Group Chief Risk Officer, effective by the OJK on 4 June 2021. She was QNB Group, and has held various key positions. Since 11 October 2019. Mr. Khalid Al-Sada was reappointed
having previously held the positions of Head of Credit reappointed as President Commissioner of the Bank 2021, Mr. Khalid Al-Sada has held the position of as Commissioner of the Bank based on the resolution
Administration (2012–2013) and Assistant General based on the resolution of the AGMS on 30 May 2024, Senior Executive Vice President–Group Corporate and of the AGMS on 30 May 2024, to serve until the 2027
Manager – Group Credit (2013–2018). Currently, Ms. to serve until the 2027 AGMS. Institutional Banking, and previously served as General AGMS. In addition to serving as Commissioner of the
Fatma Al- Suwaidi also concurrently serves as a Board Manager–Group International Business Division during Bank, he was also appointed as a member of the Bank’s
member of QNB Turkey. In 2025, Ms. Fatma Al-Suwaidi participated in the 2011–2021. Mr. Khalid Al-Sada specialist in corporate Remuneration and Nomination Committee.
following competency development programme Risk and international banking, with in-depth knowledge of
Ms. Fatma Al-Suwaidi holds a BSc in Accounting (1999), Management Certification Refresher Programme Level banking environments and regulations across various In 2025, Mr. Khalid Al-Sada participated in the
a Master’s degree in Business Administration from 6, held by Indonesian Banker Association. jurisdictions. Mr. Khalid Al-Sada is also a board member following competency development programme Risk
Qatar University (2004), an MSc in Risk Management of QNB Egypt in Egypt and Bank Al Mansour in Iraq. Management Certification Refresher Programme Level
from the University of New York (2015), a Juris Doctor Ms. Fatma Al-Suwaidi has no affiliated relationships 6, held by Indonesian Banker Association.
from Hamad Bin Khalifa University, Qatar (2019), and with other members of the Board of Commissioners Mr. Khalid Al-Sada obtained a Diploma in Banking
a Doctor of Business Administration from Grenoble or members of the Board of Directors; however, she is Operations from the Institute of Administrative Mr. Khalid Al-Sada has no affiliated relationships with
University, France, with a dissertation topic on affiliated with the Bank’s controlling shareholder, Qatar Development, Qatar (2004), and completed the other members of the Board of Commissioners or
“Innovation in Banking and Financial Markets” focusing National Bank (Q.P.S.C.). High Performance Board Programme at IMD (2016), members of the Board of Directors; however, he is
on cryptocurrency (2022). in addition to various other global competency affiliated with the Bank’s controlling shareholder, Qatar
development programmes, including those conducted National Bank (Q.P.S.C.).
by the IMF.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Djoko Sarwono Muhammad Anas Malla
Independent Commissioner Independent Commissioner
An Indonesian citizen, 75 years old. Domiciled in Based on the resolution of the EGMS on 9 October An Indonesian citizen, 68 years old. Domiciled in Jakarta, on 30 May 2024, to serve until the 2027 AGMS. As
Jakarta, Indonesia. Mr. Djoko Sarwono has more than 2015, Mr. Djoko Sarwono was appointed as Independent Indonesia. Mr. Anas Malla has more than 42 years of Independent Commissioner, Mr. Anas Malla is also
47 years of experience in the banking industry, having Commissioner of the Bank, and was declared effective experience in the banking industry. His banking career assigned as Chairman of the Audit Committee and
begun his career at Bank Indonesia (1977), and has held by the OJK on 11 November 2015. Mr. Djoko Sarwono began at PT Bank Negara Indonesia (Persero) Tbk, concurrently serves as Chairman of the Remuneration
various positions, including Executive Director of the was reappointed as Independent Commissioner of where he served from 1982 to 2011 in various positions, and Nomination Committee of the Bank.
Banking Regulation & Development Department at the Bank based on the resolution of the AGMS on 30 with his last role being Head of the Internal Audit
Bank Indonesia (1998–2001), Head of Bank Indonesia May 2024, to serve until the 2027 AGMS. In addition Division. From 2012 to 2013, Mr. Anas Malla served as In 2025, Mr. Anas Malla participated in the following
Regional Office – Bandung (2001–2003), President to serving as Independent Commissioner of the Bank, Commissioner of PT Swadarma Sarana Informatika, and competency development programme Risk
Director of Indover Bank, Amsterdam (2003–2006), he is also assigned as Chairman of the Bank’s Risk subsequently from 2013 to 2021, he served as President Management Certification Refresher Programme Level
and Assistant Governor of Bank Indonesia (2007–2009). Oversight Committee. Commissioner of PT Swadarma Sarana Informatika. 6, held by Indonesian Banker Association.
After his tenure at Bank Indonesia, Mr. Djoko Sarwono
joined the Indonesian Banking Development Institute In 2025, Mr. Djoko Sarwono participated in the Mr. Anas Malla earned a Bachelor of Laws degree from Mr. Anas Malla has no affiliated relationships with
(LPPI) as Advisor to the Board of Directors concurrently following competency development programme Risk Universitas Trisakti, Jakarta (1989) and a Master of Laws other members of the Board of Commissioners,
serving as Senior Faculty (2010–2015). From 2011 Management Certification Refresher Programme Level from Tulane University, New Orleans, USA (1998). members of the Board of Directors, or the Bank’s
to 2015, Mr. Djoko Sarwono served as President 6, held by Indonesian Banker Association. controlling shareholder.
Commissioner of Pefindo Rating Agency, later as Based on the resolution of the EGMS on 16 September
President Commissioner of PT NISP Asset Management Mr. Djoko Sarwono has no affiliated relationships 2011, Mr. Anas Malla was first appointed as Independent
(2013–2014), Vice President Commissioner of PT with other members of the Board of Commissioners, Commissioner of the Bank, which was declared effective
Aberdeen Asset Management (2014–2015), and members of the Board of Directors, or the Bank’s by Bank Indonesia on 24 November 2011. Mr. Anas
President Commissioner of Pefindo Biro Kredit controlling shareholder. Malla was reappointed as Independent Commissioner
(2014–2017). of the Bank based on the resolution of the AGMS
Mr. Djoko Sarwono earned a Bachelor of Laws degree
from Universitas Trisakti, Jakarta (1975), a Master in
Public Administration (MPA) from the University of
Southern California, Los Angeles, USA (1984), and a
Doctor of Philosophy in Public Administration (DPA)
from the University of Southern California, Los Angeles,
California, USA (1990).
PT Bank QNB Indonesia Tbk Annual Report 2025
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Executive management profiles
Changes in the Board of Commissioners’ composition and the reasons for changes
Throughout 2025, the Board of Commissioners’ composition of PT Bank QNB Indonesia Tbk did not undergo any Adi Putra Perkasa Claudia Novita Tanod
changes. Accordingly, the composition and structure of the Board of Commissioners as of 31 December 2025 are Head of Information Technology Head of Operations
as follows: Serving since 07/October/2025 Serving since 07/October/2025
Composition and Basis for the Appointment of the Board of Commissioners as of 31 December 2025 Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 39 years old as of 31 December Age : 37 years old as of 31 December
Legal Basis of
Name Position Term of Office Term Period 2025. 2025.
Appointment
Domicile : DKI Jakarta Domicile : Bogor-Jawa Barat
Fatma Al-Suwaidi President AGMS on 30 May 2024 June 2021–August 2018–2021
Commissioner (First appointment 2021 2021–2024 Joined QNB : 22 May 2023 Joined QNB : 18 November 2024
at the EGMS on 17 2021–2024 2024-2027
December 2020) 2024-2027 Latest Education : S2/Computer Information Latest Education : S1/Ilmu Komunikasi /The London
System/Boston University/2009 School of Public Relations -
Khalid Al-Sada Commissioner AGMS on 30 May 2024 2019–2021 2019–2021 Jakarta/2011
(First appointment at 2021–2024 2021–2024 Work Experience : 16 years
the AGMS on 26 June 2024-2027 2024-2027 Work Experience : 13 years
2019) Legal Basis of : Board of Directors Decision
Appointment Letter No. 054/SK-DIR/X/2025 Legal Basis of : Board of Directors Decision
Djoko Sarwono Independent AGMS on 30 May 2024 2015–2018 2015–2018 on Appointment of Mr. Adi Putra Appointment Letter No. 056/SK-DIR/X/2025
Commissioner (First appointment at 2018–2021 2018–2021 Perkasa as Head of Information on Appointment of Mrs. Claudia
the EGMS on 9 October 2021–2024 2021–2024 Technology dated 07 October Novita Tanod as Head of
2015) 2024-2027 2024-2027 2025 Operations dated 07 October
2025
Muhammad Anas Malla Independent AGMS on 30 May 2024 2011–2012 2011–2012
Commissioner (First appointment 2012–2015 2012–2015
at the EGMS on 16 2015–2018 2015–2018
Carina Hastari Tanubrata Haryuninglistia Setiantini
September 2011) 2018–2021 2018–2021
2021–2024 2021–2024 Head of Human Resources Chief Risk Officer
2024-2027 2024-2027 Serving since 20/March/2023 Serving since 31/January/2024
Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 47 years old as of 31 December Age : 40 years old as of 31 December
2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta
Joined QNB : 20 March 2023 Joined QNB : 27 July 2020
Latest Education : S2/Master of Human Resource Latest Education : S1/Matematika/Institut Teknologi
Management/Monash Bandung/2007
University/2002
Work Experience : 18 years
Work Experience : 24 years
Legal Basis of : Board of Directors Decision
Legal Basis of : Board of Directors Decision Appointment Letter No. 006/SK-DIR/I/2024
Appointment Letter No. 007/SK-HRSD-ES/ on Appointment of Mrs.
III/2023 on Appointment of Mrs. Haryuninglistia Setiantini as Chief
Carina Hastari Tanubrata as Head Risk Officer dated 31 January
of Human Resources dated 20 2024
March 2023
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Ibnu Gutomo Lius Pritantyo Alfiana Gunawan Elvie Tanuwijaya
Head of Strategy Execution Act. Chief Auditor Head of Credit Reviewer Head of Transaction Banking & Wholesale Funding
Serving since 13/April/2023 Serving since 04/August/2025 Serving since 03/June/2025 Serving since 05/January/2024
Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 42 years old as of 31 December Age : 46 years old as of 31 December Age : 51 years old as of 31 December Age : 52 years old as of 31 December
2025. 2025. 2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : DKI Jakarta
Joined QNB : 4 September 2014 Joined QNB : 7 July 2020 Joined QNB : 28 September 2018 Joined QNB : 2 January 2024
Latest Education : S1/Informasi Teknologi/ Latest Education : S1/Teknik Informatika/Universitas Latest Education : S1/Manajemen/Universitas Atma Latest Education : S1/Bachelor of Commerce/
Universitas Bina Nusantara/2006 Bina Nusantara/2001 Jaya/1996 Murdoch University/1996
Work Experience : 21 years Work Experience : 25 years Work Experience : 31 years Work Experience : 28 years
Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision
Appointment No. 018/SK-DIR/V/2023 on Appointment No. 040/SK-DIR/VIII/2025 on Appointment Letter No. 031/SK-DIR/VI/2025 Appointment Letter No. 001/SK-DIR/I/2024
Appointment of Mr. Ibnu Gutomo Appointment of Mr. Lius Pritantyo on Appointment of Mrs. Alfiana on Appointment of Mrs. Elvie
as Head of Strategy Execution as Acting Chief Auditor dated 04 Gunawan as Head of Credit Tanuwijaya as Head of Transaction
dated 13 April 2023 August 2025 Reviewer dated 03 June 2025 Banking & Wholesale Funding
dated 05 January 2024
Andreea Wandiredja Astrid Roselina L Toruan
Head of Credit Policies & Governance Wealth Management Head Dennis Tanu Utomo Estrelita Lestari
Head of Client Coverage 1 Head of Operational Risk
Serving since 27/November/2025 Serving since 19/August/2024
Serving since 27/November/2025 Serving since 08/January/2020
Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 43 years old as of 31 December Age : 40 years old as of 31 December
2025. 2025. Age : 44 years old as of 31 December Age : 50 years old as of 31 December
2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta
Domicile : DKI Jakarta Domicile : DKI Jakarta
Joined QNB : 6 August 2015 Joined QNB : 19 August 2024
Joined QNB : 3 July 2023 Joined QNB : 2 January 2020
Latest Education : S1/Akuntansi/Universitas STIE Latest Education : S2/Magister Manajemen/
Perbanas/2004 Universitas Gadjah Mada/2014 Latest Education : S1/International Business, Latest Education : S2/Master of Science/Hofstra
E-Business/Monash University/2001
Work Experience : 21 years Work Experience : 19 years University/2003
Work Experience : 27 years
Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision Work Experience : 21 years
Appointment Letter No. 071/SK-DIR/XI/2025 Appointment Letter No. 075/Srt-Kuasa- Legal Basis of : Board of Directors Decision Letter
on Appointment of Mr. Andreea Dir(HRSD)/V/2025 dated 05 May Legal Basis of : Board of Directors Decision Appointment No. 044/SK-HRSD-ES/I/2020
Wandiredja as Head of Credit 2025 Appointment Letter No. 070/SK-DIR/XI/2025 on Appointment of Mrs. Estrelita
Policies & Governance dated 27 on Appointment of Mr. Dennis Lestari as Head of Operational
November 2025 Tanu Utomo as Head of Client Risk dated 08 January 2020
Coverage 1 dated 27 November
2025
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Firdaus Effendi Grace Luzar Inggrid Ratna Hindiyani Joanna Deborah Rembeth
Chief Credit Officer Head of Retail Banking Head of Financial Crime Compliance Liabilities, QNB First & Digital Solution Head
Serving since 05/August/2024 Serving since 04/March/2024 Serving since 09/January/2023 Serving since 27/November/2025
Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 45 years old as of 31 December Age : 52 years old as of 31 December Age : 51 years old as of 31 December Age : 57 years old as of 31 December
2025. 2025. 2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : DKI Jakarta
Joined QNB : 5 August 2024 Joined QNB : 4 March 2024 Joined QNB : 9 January 2023 Joined QNB : 12 August 2024
Latest Education : S2/Magister Manajemen/ Latest Education : S2/International Business/ Latest Education : S1/Akuntansi/Universitas Latest Education : S2/Magister Pendidikan/
Universitas Gadjah Mada/2012 University of Melbourne/2021 Padjadjaran/2000 Universitas Pelita Harapan/2005
Work Experience : 22 years Work Experience : 30 years Work Experience : 30 years Work Experience : 34 years
Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision
Appointment Letter No. 048/SK-DIR/VII/2024 Appointment No. 021/SK-DIR/III/2024 on Appointment No. 012/SK-HRSD-ES/I/2023 Appointment Letter No. 068/SK-DIR/XI/2025
on Appointment of Mr. Firdaus Appointment of Mrs. Grace Luzar on Appointment of Mrs. Inggrid Appointment of Mrs. Joanna
Effendi as Chief Credit Officer as Head of Retail Banking dated Ratna Hindiyani as Head of Deborah Rembeth as Liabilities,
dated 30 July 2024 04 March 2024 Financial Crime Compliance dated QNB First & Digital Solution Head
09 January 2023 dated 27 November 2025
Goeroeh Andhi Djaja L Indah Mathilda Irwan Sukmana Karina
Head of IT Security Head of Corporate Secretary Head of Credit Remedial Head of Regulatory Compliance
Serving since 05/May/2025 Serving since 11/May/2018 Serving since 04/September/2024 Serving since 07/October/2025
Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 54 years old as of 31 December Age : 49 years old as of 31 December Age : 51 years old as of 31 December Age : 37 years old as of 31 December
2025. 2025. 2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : Tangerang Selatan Domicile : DKI Jakarta
Joined QNB : 3 February 2020 Joined QNB : 28 February 2018 Joined QNB : 4 September 2024 Joined QNB : 16 September 2020
Latest Education : S2/Teknologi Informasi/ Latest Education : D3/Sekretari/Akademi Sekretari Latest Education : S2/Business Administration/The Latest Education : S1/Accounting & Finance/Curtin
Universitas Indonesia/1999 Lembaga Pendidikan Kejuruan University of Dallas/2001 University/2009
Tarakanita/1997
Work Experience : 30 years Work Experience : 19 years Work Experience : 15 years
Work Experience : 29 years
Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision
Appointment Letter No. 025/SK-DIR/V/2025 Legal Basis of : Board of Directors Decision Letter Appointment Letter No. 056/SK-DIR/IX/2024 Appointment Letter No. 057/SK-DIR/X/2025
on Appointment of Mr. Goeroeh Appointment No. 005/SK-HMSD-HRBP/V/2018 on Appointment of Mr. Irwan on Appointment of Mrs. Karina as
Andhi Djaja L as Head of IT on Appointment of Mrs. Indah Sukmana as Head of Credit Head of Regulatory Compliance
Security dated 05 May 2025 Mathilda as Head of Corporate Remedial dated 03 September dated 07 October 2025
Secretary dated 11 May 2018 2024
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Katucha Aisyah Oktaviani Novia Valencia Wibowo Putu Arimbawa, ST. MSC Tifany Marisa Putrinda
Financial Reporting Head Head of Credit Analyst Head of Client Coverage 2 Head of Corporate Communication
Serving since 01/December/2025 Serving since 02/January/2023 Serving since 24/December/2025 Serving since 07/October/2025
Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 28 years old as of 31 December Age : 46 years old as of 31 December Age : 41 years old as of 31 December Age : 39 years old as of 31 December
2025. 2025. 2025. 2025.
Domicile : Depok- Jawa Barat Domicile : DKI Jakarta Domicile : Bekasi-Jawa Barat Domicile : DKI Jakarta
Joined QNB : 23 May 2022 Joined QNB : 2 January 2023 Joined QNB : 24 December 2025 Joined QNB : 5 August 2019
Latest Education : S1/Akutansi/Universitas Latest Education : S1/Teknik Industri/Universitas Latest Education : S2/Administrasi Bisnis/Institut Latest Education : S1/Marketing & Management/
Brawijaya/2019 Pelita Harapan/2002 Teknologi Bandung/2021 Curtin University/2008
Work Experience : 7 years Work Experience : 22 years Work Experience : 17 years Work Experience : 17 years
Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision
Appointment No. 116/Srt-Kuasa-Dir(HRSD)/ Appointment No. 001/SK-HRSD-ES/I/2023 Appointment Letter No. 075/SK-DIR/XII/2025 Appointment Letter No. 052/SK-DIR/X/2025
XII/2025 dated 01 December on Appointment of Mrs. Novia on Appointment of Mr. Putu on Appointment of Mrs. Tifany
2025 Valencia Wibowo as Head of Arimbawa as Head of Client Marisa Putrinda as Head of
Credit Analyst dated 02 January Coverage 2 dated 24 December Corporate Communication dated
2023 2025 07 October 2025
Mohammad Emirza Ihsan Mutiara Febriana DS Riansa Setya Putra Vitriana Puspadewi Anggoro
Head of Treasury & Financial Institution Head of Budgeting, Planning & MIS Head of Financial Reporting Risk Head of Credit Administration
Serving since 05/May/2025 Serving since 05/January/2024 Serving since 03/February/2025 Serving since 21/May/2024
Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen Nationality : Indonesian Citizen
Age : 57 years old as of 31 December Age : 48 years old as of 31 December Age : 35 years old as of 31 December Age : 42 years old as of 31 December
2025. 2025. 2025. 2025.
Domicile : DKI Jakarta Domicile : DKI Jakarta Domicile : Serang - Banten Domicile : Tangerang
Joined QNB : 2 May 2025 Joined QNB : 2 January 2024 Joined QNB : 27 May 2024 Joined QNB : 21 August 2017
Latest Education : S1/Arsitektur/Universitas Latest Education : S1/Akuntansi/Universitas Latest Education : S1/Ilmu Administrasi Fiskal/ Latest Education : S1/Ilmu Hukum/Universitas Islam
Indonesia/1991 Indonesia/1999 Universitas Indonesia/2012 Bandung/2004
Work Experience : 33 years Work Experience : 18 years Work Experience : 14 years Work Experience : 22 years
Legal Basis of : Board of Directors Decision Letter Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision Legal Basis of : Board of Directors Decision
Appointment No. 021/SK-DIR/V/2025 on Appointment Letter No. 002/SK-DIR/I/2024 Appointment Letter No. 012/SK-DIR/II/2025 Appointment Letter No. 035/SK-DIR/V/2024
Appointment of Mr. Moh Emirza on Appointment of Mrs. on Appointment of Mr. Riansa on Appointment of Mrs. Vitriana
Ihsan as Head of Treasury & Mutiara Febriana DS as Head of Setya Putra as Head of Financial Puspadewi Anggoro as Head of
Financial Institution dated 05 May Budgeting, Planning & MIS dated Reporting Risk dated 3 February Credit Administration dated 21
2025 05 January 2024 2025 May 2024
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Human resources
Human Resources Management at QNB Indonesia In managing Human Resources, the Bank consistently Number of employees by job level
is carried out in compliance with prevailing labor strives to implement strategic programmes focused (personnel)
regulations in Indonesia, particularly Law No. 13 of on employee development. These initiatives aim to
2003 on manpower and its amendments through Law create a highly skilled and competitive workforce
No. 6 of 2023, chapter IV on employment, as well as capable of fostering a productive work environment and Position 2025 2024
common labor practices implemented in the country. delivering optimal contributions to support the Bank’s
This encompasses all essential aspects, including performance and growth. Throughout 2025, the Human Senior Executive Vice President (SEVP) and Director 8 8
workforce planning, recruitment and selection, Resources Division has carried out various programmes
career development, performance management, the designed to strengthen competencies, enhance Executive Vice President (EVP) 4 5
establishment of a competitive remuneration structure, engagement, and ensure employee well-being as part of
and the provision of social security and pension the Bank’s commitment to sustainable human resources Senior Vice President (SVP) 14 19
programmes for employees. management. The following are the key programmes
Vice President (VP) 30 43
implemented during 2025 and to be implemented
All these practices reflect the Company’s commitment in 2026:
Assistant Vice President (AVP) 35 45
to upholding rights and obligations of employment, 1. Implementation of medical check-ups for
thereby fostering harmonious industrial relations in all employees. Senior Manager (SMgr) 36 53
accordance with applicable laws and regulations. The 2. Positioning the Organisationl Structure to support
Bank believes that implementing comprehensive Bankwide Strategy 2025. Manager (Mgr) 27 42
human resources management will enhance employee 3. Employee satisfaction survey.
engagement and loyalty, enabling them to work with full 4. Negotiation of the Collective Labor Agreement Assistant Manager (AMgr) 32 39
dedication toward achieving the business objectives set 5. HR Asia Award.
by the Bank. 6. New employee benefits (Birthday Leave, Pension Senior Officer (SO) 38 55
Fund Programme, Employee Education Scholarship
Programme, Employee Emergency Loan Officer (O) 26 37
Programme).
Senior Staff 18 33
Staff 6 24
Total 274 403
Employee demographics
The Bank conducts a recruitment process to ensure that the workforce size
remains appropriate to support the business growth. By December 2025, the
Bank’s total employees is at 274. Number of employees based on educational level
(personnel)
Education 2025 2024
Number of employees by gender
(personnel)
Master’s Degree/Doctoral Degree 29 41
Gender 2025 2024 Bachelor’s Degree 212 303
Male 136 203 Diploma 3 24 38
Female 138 200 Diploma 1 0 2
Total 274 403 Senior High School 9 18
Junior High School 0 1
Total 274 403
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Number of employees based on age group Competency development programmes and the costs
(personnel) The Bank provides a series of training and human resource development programmes
as a form of commitment to creating added value for every individual within the Bank.
This enhancement includes providing competency training and development through
Age 2025 2024
seminars, workshops, and certifications both domestically and abroad. All employees
have equal rights to participate in the training and development programmes organised
>= 55 years old 4 7
in accordance with the Bank’s policies and regulations.
50-54 years old 27 50
In 2025, the Bank’s employees participated in an average of 42.5 training hours per year
45–49 years old 46 51 for knowledge and competency enhancement programmes across various fields, with
total spending of IDR6,340,290,178.-. The following is the list of training or knowledge
40–44 years old 54 91 and competency enhancement programmes attended by the Bank’s employees
throughout 2025.
35–39 years old 66 88
List of training and development activities at QNB Indonesia
30–34 years old 46 63
25–29 years old 20 33
No Programme Name Type Start End Organiser
20–24 years old 11 20
1 Dissemination of the New Product Approval Policy
Internal 1/10/2025 1/10/2025 Internal
Total 274 403 Template
2 Training on Transaction Banking & Wholesale
Internal 1/7/2025 1/7/2025 Internal
Banking Vision & Product Alignment
Number of employees based on employment status
3 “Generative AI, Data Science and Cybersecurity”
(personnel) External 1/1/2025 12/31/2025 External
Programme
4 QFX Online Certification 2025 E-Learning 1/1/2025 12/31/2025 E-Learning
Employment Status 2025 2024
5 Certification/
Retail Banking Licensing 1/1/2025 12/31/2025 Internal
Permanent Employees 260 375 Accreditation
Contract Employees 14 28 6 Certification/
Training on Design & Training Delivery – BNSP 2/5/2025 2/7/2025 External
Accreditation
Total 274 403
7 Dissemination of Wholesale Banking Credit
Internal 1/6/2025 1/6/2025 Internal
Procedures 2025 [Batch 2]
8 E-Learning on Personal Data Protection (PDP)
Number of employees based on period of services E-Learning 2/1/2025 12/31/2025 E-Learning
2025
(personnel)
9 E-Learning on Internal Audit Module 2025 E-Learning 3/1/2025 12/31/2025 E-Learning
Period of Services 2025 2024 10 IT Project Management Procedure Internal 1/15/2025 1/15/2025 Internal
<1 / year 13 78 11 Sharing Session - Equation Behavior Internal 1/17/2025 1/17/2025 Internal
1–5 / years 128 129 12 Training on Optimising Daily Work with AI External 1/30/2025 1/30/2025 External
6–10 / years 59 85 13 E-Learning on Anti-Fraud Management &
E-Learning 3/1/2025 12/31/2025 E-Learning
Investigation 2025 New Module
11–15 / years 45 64
14 E-Learning on APU, PPT, dan PPPSPM 2025 New
E-Learning 3/1/2025 12/31/2025 E-Learning
16–20 / years 16 20 Module
>= 21 / years 13 27
Total 274 403
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No Programme Name Type Start End Organiser No Programme Name Type Start End Organiser
15 E-Learning on QNB Sustainable Finance 2025 E-Learning 3/1/2025 12/31/2025 E-Learning 36 Workshop on Financial Statement Integrity POJK
External 2/20/2025 2/21/2025 External
15 of 2024
16 Dissemination of AyoBantu – January Batch Internal 1/24/2025 1/24/2025 Internal
37 Training: Fundamentals of Trade Services, Trade
Internal 2/22/2025 2/22/2025 Internal
17 Treasury Certification Programme Level 6 External 1/18/2025 1/19/2025 External Finance, Supply Chain Finance & Guarantees
18 Competency Test for Certification & 38 Dissemination on Building Personal Branding
Certification/ Internal 2/25/2025 2/27/2025 Internal
Recertification of Risk Management Level 4 & 1/17/2025 1/20/2025 External through LinkedIn
Accreditation
Level 5
39 Dissemination & Launching of the Indonesian
19 E-Learning on Personal Data Protection (PDP) Payment System Professional Certification External 2/4/2025 2/4/2025 External
E-Learning 1/1/2025 12/31/2025 E-Learning
2025 for New Joiner Institute (LSP SPI)
20 E-Learning on Internal Audit Module 2025 for 40 Briefing & Risk Management Certification Test Certification/
E-Learning 1/1/2025 12/31/2025 E-Learning 2/10/2025 3/7/2025 External
New Joiner Level 5 Accreditation
21 E-Learning on APU, PPT, dan PPPSPM 2025 for 41 Briefing & Risk Management Certification Test Certification/
E-Learning 1/1/2025 12/31/2025 E-Learning 2/10/2025 3/7/2025 External
New Joiner Level 4 Accreditation
22 E-Learning on Anti-Fraud Management & 42 Webinar: The Role of GRC in Enhancing Investor
E-Learning 1/1/2025 12/31/2025 E-Learning External 2/25/2025 2/25/2025 External
Investigation 2025 for New Joiner Confidence and Financial Sector Stability
23 E-Learning on Sanction Awareness 2025 E-Learning 3/1/2025 12/31/2025 E-Learning 43 Webinar: Economic and Financial Outlook in 2025 External 2/20/2025 2/20/2025 External
24 E-Learning on Sanction Awareness 2025 for New 44 Corporate Financial Institute Online Course & Certification/
E-Learning 1/1/2025 12/31/2025 E-Learning 3/5/2025 3/5/2026 External
Joiner Certification Accreditation
25 E-Learning on Cyber Awareness 2025 E-Learning 3/1/2025 12/31/2025 E-Learning 45 Excel BI Tools for Transforming and Data
External 3/4/2025 3/4/2025 External
Modelling
26 E-Learning on Cyber Awareness 2025 for New
E-Learning 1/1/2025 12/31/2025 E-Learning
Joiner 46 Dissemination of AyoBantu – March Batch Internal 3/17/2025 3/17/2025 Internal
27 E-Learning on QNB Sustainable Finance 2025 for 47 Risk Management Certification Refreshment Certification/
E-Learning 1/1/2025 12/31/2025 E-Learning 4/24/2025 4/25/2025 External
New Joiner Level 6 Accreditation
28 E-Learning on Risk Awareness 2025 for New 48 Training on ISO20022 Payment Message Inhouse 3/22/2025 3/22/2025 External
E-Learning 1/1/2025 12/31/2025 E-Learning
Joiner
49 Programme - Certified Information Security
External 6/9/2025 6/13/2025 External
29 Banking Talent Future Readiness External 2/26/2025 2/26/2025 External System Professional (CISSP)
30 Coordination Meeting on the Projection of 50 Webinar: Data Driven Decision Making Using
External 2/8/2025 2/8/2025 External External 3/22/2025 3/22/2025 External
Banking Rupiah Cash Requirements Generative AI Tools
31 Data Management & Analysis in Excel 2016 External 2/19/2025 2/20/2025 External 51 Module for Preparation of Certified Internal
External 3/19/2025 3/19/2025 External
Auditor (CIA)
32 Induction Class 2025 for New Joiner Batch 1 Internal 2/20/2025 2/20/2025 Internal
52 PBK Programme & Competency Test for SK SP Certification/
3/20/2025 3/22/2025 External
33 Induction Class for Director Internal 2/14/2025 2/14/2025 Internal Fund Transfer Management Level 5 Accreditation
34 Certification/ 53 Certified Information Systems Security Certification/
SMR Certification Test Level 7 2/14/2025 2/14/2025 External 11/24/2025 11/28/2025 External
Accreditation Professional (CISSP) Accreditation
35 Dissemination of Information System of 54 OJK Webinar Commemorating Kartini Day 2025
Fraudulers in the Financial Service Sector Internal 2/14/2025 2/14/2025 Internal “Empowered, Intelligent, and Integrity-Driven External 4/22/2025 4/22/2025 External
(SIPELAKU) Women Towards Golden Indonesia”
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No Programme Name Type Start End Organiser No Programme Name Type Start End Organiser
55 Risk Management Certification Preparation 74 OJK Institute Webinar “The Urgency of Green
External 2/12/2025 2/12/2025 External
Programme Level 5 Financial Transparency in Financial Services External 5/26/2025 5/26/2025 External
Institutions”
56 Training on Data Management and Analysis in
External 4/15/2025 4/16/2025 External
Excel 2016 Advanced (Batch 1) 75 On The Job Training to QNB Group Treasury External 5/12/2025 5/15/2025 External
57 Training on Managing and Presenting Business 76 E-Learning on Business Continuity Coordinators
External 4/14/2025 4/14/2025 External E-Learning 5/19/2025 6/20/2025 E-Learning
Data in Excel 2016 – Intermediate (Batch 1) Awareness 2025
58 E-Learning on Anti-Fraud Management & 77 Training on Introduction to Bond Products by
E-Learning 1/1/2025 8/31/2025 E-Learning External 5/22/2025 5/22/2025 External
Investigation 2025 Trimegah Sekuritas
59 Dissemination of Ayo Bantu System – Information 78 Training of Trainers Cinta, Bangga, Paham Rupiah
Internal 4/28/2025 4/28/2025 Internal External 5/18/2025 5/20/2025 External
Technology Division Batch 1 2025
60 Training on Managing and Presenting Business 79 Capacity Building and Evaluation of Banking
External 4/25/2025 4/25/2025 External
Data in Excel 2016 – Intermediate (Batch 2) Deposit and Withdrawal Activities in West Java External 5/29/2025 5/31/2025 External
2025
61 Training on Data Management and Analysis in
External 4/28/2025 4/29/2025 External
Excel 2016 Advanced (Batch 2) 80 Book Review: “Diorama of Sustainable Finance in
External 6/3/2025 6/3/2025 External
Indonesia” OJK Institute 2025
62 FGD: Preparation of Draft RPOJK on the
Utilisation of Foreign Workers and Knowledge External 4/30/2025 4/30/2025 External 81 Artificial Intelligence (AI) Training 2025 Inhouse 6/4/2025 6/11/2025 External
Transfer Programmes in the Banking Sector
82 Briefing & Risk Management Certification Test Certification/
6/16/2025 6/30/2025 External
63 Tax Training “Corporate Income Tax + Coretax” External 5/21/2025 5/22/2025 External Level 4 – June Batch Accreditation
64 Induction Class for New Joiner Batch 2 Internal 5/8/2025 5/8/2025 Internal 83 Briefing & Risk Management Certification Test Certification/
6/12/2025 6/30/2025 External
Level 5 – June Batch Accreditation
65 Professional Business English Course Inhouse 5/12/2025 7/31/2025 External
84 Preparation Programme & WPPEP Test for Certification/
5/1/2025 7/31/2025 External
66 Dissemination of AyoBantu System – Information Treasury Team Accreditation
Internal 5/5/2025 5/5/2025 Internal
Technology Division Batch 2
85 Forum Group Discussion Artajasa: Information
External 5/15/2025 5/16/2025 External
67 Risk Management Certification Refreshment Certification/ System Security and Cyber Resilience
5/23/2025 5/23/2025 External
Level 7 Accreditation
86 Dissemination on the Company's Policy on Black
Internal 6/3/2025 6/3/2025 Internal
68 Training on Effective Strategies for Coretax Out Period and Insider Trading
External 5/19/2025 5/20/2025 External
Implementation in Article 21 Income Tax
87 Training on PSAK 71, 72, 73 External 7/28/2025 7/29/2025 External
69 Refreshment: Risk Control Self Assessment 2025 Internal 5/6/2025 5/6/2025 Internal
88 Training on Concepts & Implementation Updates
External 8/11/2025 8/12/2025 External
70 Briefing & Risk Management Certification Test Certification/ of Coretax on WHT, VAT, and Final Income Tax
5/19/2025 5/20/2025 External
Level 4 – May Batch Accreditation
89 Gayeng Perkasa 2025 Activity with Bank
External 6/20/2025 6/22/2025 External
71 Briefing & Risk Management Certification Test Certification/ Indonesia East Java
5/21/2025 5/22/2025 External
Level 5 – May Batch Accreditation
90 Managing and Presenting Business Data in Excel
External 6/18/2025 6/18/2025 External
72 Certification/ 2016 – June Batch
Briefing & Competency Test for SKSP Level 6 5/19/2025 7/31/2025 External
Accreditation
91 Dissemination of PADG on Money Market
73 Induction Class for Head of Treasury & Financial Transactions and PADG on Supporting
Internal 5/9/2025 5/9/2025 Internal
Institution Institutions for Money Market and Foreign
External 6/11/2025 6/11/2025 External
Exchange Market Transactions and Supporting
Professions for Money Market and Foreign
Exchange Market
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No Programme Name Type Start End Organiser No Programme Name Type Start End Organiser
92 Workshop on Identification of Suspicious 112 Talent Management Summit External 7/2/2025 7/3/2025 External
Financial Transactions & Determination of External 7/9/2025 7/10/2025 External
Indications of Predicate Crimes 113 Training on Asset Recovery Management
External 8/7/2025 8/8/2025 External
Strategies through Litigation Settlement
93 Treasury Certification Maintenance Programme
External 6/21/2025 6/21/2025 External
Level 5 114 Training on Risk Mitigation of the Implications
of the Personal Data Protection Law on the
External 7/24/2025 7/25/2025 External
94 Training on QFT Application External 6/25/2025 6/26/2025 External Implementation of Cybersecurity in the Banking
Industry
95 Annual Meeting of the National Blacklist
External 6/20/2025 6/20/2025 External
Management Office (KPDHN) 2025 115 Sharing session: Basic Finance on Financial
Sharing
Statement (How to understand Financial 7/23/2025 7/23/2025 Internal
Session
96 Learning Session in Team Building Finance Sharing Statement)
5/24/2025 5/25/2025 Internal
Directorate Session
116 Sharing Session Artificial Intelligence - Operations Sharing
7/28/2025 7/28/2025 Internal
97 Bloomberg Indonesia Seminar External 7/3/2025 7/24/2025 External Division Session
98 Webinar "Agentic AI in Finance: A New Era of 117 Training Data Visualisation and Data Blending with
External 7/3/2025 7/3/2025 External External 7/21/2025 7/24/2025 External
Autonomous Decision Making” Tableau
99 Dissemination of Outsourcing Cooperation 118 Sharing Session Artificial Intelligence - HR
Internal 6/12/2025 6/12/2025 Internal Internal 7/11/2025 7/11/2025 Internal
Agreement (PKS) Division
100 Dissemination of SIPEDULI (Consumer Education 119 Dissemination of AyoBantu – July Batch Internal 7/21/2025 7/21/2025 Internal
and Protection Reporting System) – Financial
Internal 6/19/2025 6/19/2025 Internal
Literacy and Inclusion Report Module and 120 Training Trade Finance External 7/22/2025 7/23/2025 External
Complaint Handling Service Report
121 AAJI Webinar: Invitation Letter for Marketing
External 7/22/2025 7/22/2025 External
101 Dissemination “Breaking the Scam Chain: Synergy Workforce Inclusion Webinar Q2 2025
and Consumer Protection Strategies in the External 6/26/2025 6/26/2025 External
Financial Sector” 122 Risk Management Certification Refreshment Certification/
7/28/2025 7/28/2025 External
Level 4 Accreditation
102 SKSP Programme Level 5 in Payment Transaction
External 6/23/2025 6/25/2025 External
Processing 123 Sharing Session Artificial Intelligence - Internal Sharing
7/31/2025 7/31/2025 Internal
Audit Division Session
103 Beyond the Buzz: Creating Meaningful
External 6/26/2025 6/26/2025 External
Engagement that Lasts 124 Dissemination, Coaching Clinic, and Industrial
Test of the Online Reporting System for the External 7/29/2025 7/30/2025 External
104 Learning Session in Team Engagement Finance Payment System SK
External 5/24/2025 5/24/2025 External
Directorate
125 Webinar HR Asia Future HR: AI, Aging & Asia External 7/2/2025 7/2/2025 External
105 Execution Strategy Financial Planning: Market
Potential Analysis in Preparing Work Plans and External 7/24/2025 7/25/2025 External 126 Dissemination of PADG Number 14 of 2025 on
Financial Projections the Second Amendment to PADG Number 17 of External 7/14/2025 7/14/2025 External
2023 on the Implementation of BI-Fast
106 Collaboration of Humans and AI External 7/16/2025 7/16/2025 External
127 Learning Forum: Health Talk August Batch 2025 Inhouse 8/22/2025 8/22/2025 External
107 Sharing Session Payment Process & Tax Update Sharing
7/18/2025 7/18/2025 Internal
- CoreTax Session 128 Masterclass on Personal Data Protection:
Mastering Theory, Regulations, and External 8/5/2025 8/6/2025 External
108 Training PPN for Banking External 7/17/2025 7/17/2025 External Implementation
109 Training on VAT for Banking External 7/17/2025 7/17/2025 External 129 Sharing Session: How to understand Financial
Sharing
Statement for Corporate Secretary & Corporate 8/6/2025 8/6/2025 Internal
Session
Communication
110 Certification/
Risk Management Certification Test (SMR) Level 5 7/12/2025 7/12/2025 External
Accreditation 130 Sharing Session Artificial Intelligence - Risk Sharing
8/6/2025 8/6/2025 Internal
Directorate Session
111 Retirement Preparation Training 2025 Inhouse 7/21/2025 7/23/2025 External
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No Programme Name Type Start End Organiser No Programme Name Type Start End Organiser
131 Sharing Session Artificial Intelligence - Retail 152 Katadata Sustainability Action for the Future
Internal 8/1/2025 8/1/2025 Internal External 9/10/2025 9/11/2025 External
Banking Directorate Economy (SAFE) 2025
132 Sharing Session Phishing Knowledge for Retail 153 Actuarial Training PSAK 219 by WTW Inhouse 9/10/2025 9/10/2025 External
Internal 8/1/2025 8/1/2025 Internal
Banking Directorate
154 First Aid Training (K3 Training) 2025 Inhouse 9/29/2025 9/29/2025 External
133 Sharing Session Artificial Intelligence - Credit
Internal 7/31/2025 7/31/2025 Internal
Directorate 155 Treasury Management Training for Operation
Inhouse 9/27/2025 9/27/2025 External
Team
134 Sharing Session Artificial Intelligence - Treasury
Internal 7/30/2025 7/30/2025 Internal
Division 156 Learning Forum : Health Talk with Yayasan
Inhouse 9/26/2025 9/26/2025 External
Jantung Indonesia
135 Dissemination of Third-Party Risk Management Internal 8/8/2025 8/8/2025 Internal
157 Strategic Execution Training (Think, Plan &
External 9/16/2025 9/17/2025 External
136 Sharing session: Basic Finance on Financial Execute)
Statement (How to understand Financial Internal 8/11/2025 8/11/2025 Internal
Statement) Batch 2 158 Training on Legal Drafting and Legal
External 10/23/2025 10/23/2025 External
Documentation
137 Training on Anti-Bribery Management System,
Gratification Control, and Anti-Corruption External 8/14/2025 8/15/2025 External 159 Clearing Communication Forum Activity 2025 External 9/26/2025 9/28/2025 External
Management in the Corporate Sector
160 Artificial Intelligence (AI) Training 2025 - Phase 2:
Inhouse 9/30/2025 10/31/2025 External
138 Risk Management Certification Refreshment Certification/ AI Compliance Module
8/1/2025 8/1/2025 External
Level 5 Accreditation
161 Risk Management Certification Programme Level Certification/
9/18/2025 9/19/2025 External
139 Training on Budget: Planning, Controlling & 5 – September Batch 2025 Accreditation
External 8/11/2025 8/12/2025 External
Analyzing
162 Dissemination of Bank Indonesia Application for
External 9/22/2025 9/22/2025 External
140 Guide to CAFP & CAFP Examination External 8/19/2025 8/20/2025 External Cash Services Information System Gen 2
141 Sharing 163 Compliance and APU-PPT Certification Certification/
Dissemination of Board Approval Process 8/13/2025 8/13/2025 Internal 9/13/2025 9/13/2025 External
Session Programme Level 7 Accreditation
142 Training on Retail Bond Secondary (RBS) Internal 8/1/2025 8/1/2025 Internal 164 Dissemination of Amortisation Internal 10/3/2025 10/3/2025 Internal
143 Training on Navigating the Global Internal Audit 165 Training on Negotiation Skill: Negotiate to Win Inhouse 9/23/2025 9/23/2025 External
External 8/19/2025 8/20/2025 External
Standards
166 Training on Self Leadership: Take the Lead From
Inhouse 9/25/2025 9/25/2025 External
144 Risk Management Certification Refreshment Certification/ Within
8/25/2025 8/25/2025 External
Level 5 – August Batch Accreditation
167 Focus Group Discussion – Structuring of the
External 9/11/2025 9/11/2025 External
145 Dissemination of AyoBantu – August Batch Internal 8/27/2025 8/27/2025 Internal Payment System Industry
146 Briefing & Risk Management Certification Test Certification/ 168 Dissemination of AyoBantu – September Batch Internal 9/29/2025 9/29/2025 Internal
8/27/2025 8/27/2025 External
Level 4 – Committee Accreditation
169 Gayeng Perkasa Activity Semester II & Sharing
147 Training on Information Technology Infrastructure Session on BI Cash Services Information System External 10/17/2025 10/17/2025 External
External 8/25/2025 8/26/2025 External
Library (IT-IL) 4 Foundation – August Batch Application
148 Induction Class 2025 for New Joiner Batch 3 Internal 9/2/2025 9/2/2025 Internal 170 Training on Leadership Programme: Managing
Inhouse 10/9/2025 10/9/2025 External
Strategy for Team Performance
149 Sharing
Sharing Session Artificial Intelligence - IT Division 8/27/2025 8/27/2025 Internal
Session 171 Training on Self Leadership: Take the Lead From
Inhouse 10/22/2025 10/22/2025 External
Within Batch 2
150 Sharing Session on the Mechanism for Handling
External 8/15/2025 8/15/2025 External
IASC Reports by Banking in Indonesia 172 Certification/
Treasury Dealer Certification Programme 9/27/2025 10/14/2025 External
Accreditation
151 Refreshment of NPAP (New Product Approval
Internal 9/12/2025 9/12/2025 Internal
Policy) Template 173 Jakarta Clearing Communication Forum 2025 External 11/1/2025 11/1/2025 External
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No Programme Name Type Start End Organiser No Programme Name Type Start End Organiser
174 Professional Business English Course Batch 2 - 193 Internal Audit Certification Programme for Banks Certification/
Inhouse 10/20/2025 12/24/2025 External 11/20/2025 11/21/2025 External
Intermediate Class Level 5 Accreditation
175 Professional Business English Course Batch 2 - 194 Workshop on the Implementation of Latest
Inhouse 10/21/2025 12/24/2025 External External 11/26/2025 11/28/2025 External
Elementary Class Banking Accounting
176 Dissemination on SIPELAKU (Information System 195 Training on Impactful Presentation Skills with
Internal 10/17/2025 10/17/2025 Internal Inhouse 12/3/2025 12/3/2025 External
of Fraudulers in the Financial Service Sector) TalkInc – Batch 1
177 Webinar “Risk Appetite and Risk Culture: Key 196 Indonesia Cross Border Business and Investment
External 11/24/2025 11/24/2025 External
Pillars in Strengthening Risk Management in the External 10/9/2025 10/9/2025 External Summit
Financial Sector”
197 PERBANAS CFO Forum 2025 : “Unlocking The
External 12/3/2025 12/3/2025 External
178 Learning Forum : Health Talk "Take Charge and Next Growth Potential”
Inhouse 10/17/2025 10/17/2025 External
Reduce The Risk of Breast Cancer"
198 WTW Forum: Building Value-Driven Benefits
External 11/26/2025 11/26/2025 External
179 Dissemination of Bank Indonesia Board of Indonesia
External 10/30/2025 10/30/2025 External
Governors Regulation on Monetary Operations
199 Training on Impactful Presentation Skills with
Inhouse 12/10/2025 12/10/2025 External
180 Sharing Session on Service Standards of Contact TalkInc – Batch 2
Internal 10/31/2025 10/31/2025 Internal
Centre Bank QNB Indonesia
200 Training on Impactful Presentation Skills with
Inhouse 12/11/2025 12/11/2025 External
181 E-Learning on APU, PPT, and PPPSPM 2025 E-Learning 1/1/2025 3/31/2025 E-Learning TalkInc – Batch 3
182 Risk Management Certification Programme Level Certification/ 201 Sharing Session on Service Standards of Contact
11/3/2025 11/28/2025 External Internal 11/27/2025 11/27/2025 Internal
4 & 5 – November Batch 2025 Accreditation Centre Bank QNB Indonesia – November Batch
183 SK SP Programme in the Field of Administration 202 Forum ESG: Green Economic Outlook 2026 External 12/11/2025 12/11/2025 External
Certification/
of Customer-Owned Government Securities 10/25/2025 10/25/2025 External
Accreditation
(SBN) for Operational Level (Level 4) 203 Refreshment Risk Awareness 2025 Mandatory Internal 12/5/2025 12/5/2025 Internal
Training
184 Coaching Clinic: Implementation of Online
Reporting Standardisation of Competency in the External 10/8/2025 10/8/2025 External 204 Workshop Pelaporan Data Single Review Bank Internal 11/28/2025 11/28/2025 Internal
Payment System Sector (SK SP) Umum 2025
185 Training on The Essentials of Corporate 205 Forkom Evaluasi Operasional Kliring Warkat Debit External 11/7/2025 11/8/2025 External
External 11/13/2025 11/14/2025 External
Syndication dan Pengelolaan Daftar Hitam Nasional Sumatra
Utara
186 Training on Preparation and Presentation of
Financial Statements in Accordance with the External 11/12/2025 11/12/2025 External 206 Moody's Credit Lens/Lending Suite Training Inhouse 12/9/2025 12/31/2025 External
Latest SAK
207 Refreshment Cyber Awareness 2025 for Inhouse 12/5/2025 12/5/2025 Internal
187 Training on Financial Statement Analysis External 11/12/2025 11/14/2025 External Outsourcing
188 Training on Corporate Income Tax for Banking External 11/25/2025 11/26/2025 External 208 Training Impactful Presentation Skill with TalkInc Inhouse 1/10/2026 1/10/2026 External
- Batch 4
189 Workshop on Identification of Suspicious
Financial Transactions and Determination of External 11/12/2025 11/13/2025 External 209 Socialisation on Employee New Benefits 2026 Internal 12/3/2025 12/9/2025 Internal
Indications of Predicate Crimes
210 E-Learning Third Party Risk Management E-Learning 12/15/2025 12/31/2025 E-Learning
190 Refreshment on Cross Border Transactions Internal 11/12/2025 11/12/2025 Internal
211 E-Learning Corporate Secretary E-Learning 12/15/2025 12/31/2025 E-Learning
191 Briefing & Risk Management Certification Test
Inhouse 10/2/2025 11/20/2025 External
Level 5 – Committee 212 Pembekalan & Uji Sertifikasi Manajemen Risiko Certification/ 12/18/2025 12/18/2025 External
Jenjang 6 - Komite Accreditation
192 Risk Management Certification Refreshment Certification/
11/13/2025 11/13/2025 External
Level 5 – November Batch Accreditation
PT Bank QNB Indonesia Tbk Annual Report 2025
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Shareholders
Shareholding structure Share ownership by Board of Commissioners and Board of Directors
Ownership at Beginning of Ownership at End of Year
Year (%) (%)
Qatar Name Position
Government Direct Indirect Direct Indirect
(100%)
Fatma Al-Suwaidi President Commissioner - - - -
Khalid Al-Sada Commissioner - - - -
Qatar
Djoko Sarwono Independent Commissioner - - - -
Investement Public
Authority (50%) Muhammad Anas Malla Independent Commissioner - - - -
(50%) Nick Groene President Director - - - -
Windiartono Tabingin Director - - - -
Gede Shanta Wiguna Director - - - -
Qatar
National Bank Public <5% Mario Utama Director - - - -
(Q.P.S.C.) (8.43%)
(91.57%)
Number of shareholders by investor category
No. Category Shares Owned Percentage
1. Domestic individual investor 1,096,086,096 3.12
2. Domestic institutional investors 764,345,032 2.17
3. Foreign individual investors 367,394 0.00
4 Foreign institutional investors 33,297,249,843 94.71
Shareholders composition Total 35,158,048,365 100.00
Per 31 December 2025
Qatar National Bank (Q.P.S.C.)
Public Majority and controlling shareholders
8.43% As stated in the diagram, Qatar National Bank (Q.P.S.C.) is the majority and controlling shareholder
of the Bank, with its head office located in Doha, Qatar. The ultimate beneficial owner of the Bank’s
shareholding is the Government of Qatar.
91.57%
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Shares & other securities listing Public accountant and
chronology public accounting firm
Share listing chronology
Name of Public Accounting Firm KAP Purwanto Susanti and Surja
(PAF)
Number of Nominal/ Offering
Corporate Action Date Paid Up Capital Association Network EY Indonesia
Shares Issued Par Value Price
PAF Address Indonesia Stock Exchange Building
Prior to Initial Public - - IDR250 - 321,200,000 shares ~ Tower 2, 7th floor
Offering of Shares IDR80,300,000,000 Jl. Jend Sudirman Kav. 52-53
Jakarta 12190
Initial Public Offering 31 October 2002 78,800,000 IDR250 Rp250 400,000,000 shares ~
IDR100,000,000,000 Name of Public Accountant (PA) Christophorus Alvin Kossim
Warrant Series I 21 November 101,219,000 IDR250 Rp250 501,219,000 saham ~ PAF Assignment Period Period of the 3
2002 IDR125,304,750,000
PA Assignment Period Period of the 3
Rights Issue I 15 June 2009 125,304,750 IDR250 Rp320 626,523,750 shares ~
IDR156,630,937,500 Audit Services Audit Financial Statement FY2025
Rights Issue II 27 December 2,935,263,768 IDR250 Rp250 3,561,787,518 shares ~ Audit Fee (IDR) IDR1,617,000,000
2010 IDR890,446,879,500
Rights Issue III 27 May 2013 2,596,543,000 IDR250 Rp250 6,158,330,518 shares ~
IDR1,539,582,629,500
Rights Issue IV 2 June 2014 2,598,815,479 IDR250 Rp250 8,757,145,997 shares ~
IDR2,189,286,499,250
Rights Issue V 20 June 2017 8,235,719,252 IDR250 Rp250 16,992,865,249 shares ~
IDR4,248,216,312,250
Rights Issue VI 22 May 2018 3,443,820,735 IDR250 Rp250 20,436,685,984 shares ~
IDR5,109,171,496,000
Rights Issue VII 28 April 2023 14,721,362,381 IDR250 Rp250 35,158,048,365 shares
~IDR8,789,512,091,250
PUT IV
Rights Issue IV 2 June 2014 2.598.815.479 Rp250 Rp250 8,757,145,997 shares ~
Other securities listing chronology Rp2,189,286,499,250
PUT V
Offering Value Securities
Name of Securities Issuance Year Coupon (%) Maturity Date Rating Agency
Rights Issue V 20 June 2017 8.235.719.252 Rp250 (IDR Rp250
billion) Rating
16,992,865,249 shares ~
Rp4,248,216,312,250
Shelf Registration
PUT
BondVII Phase I Year 2019 9.50% per annum 5 July 2022 100 AAA(idn) Fitch Ratings
2019 QNB Indonesia
Rights Issue VI 22 May 2018 3.443.820.735 Rp250 Rp250 20,436,685,984 shares ~
Shelf Registration Rp5,109,171,496,000
Bond I Phase II Year 2019 7.10% per annum 6 December 2020 452 AAA(idn) Fitch Ratings
PUT
2019VII
QNB Indonesia
Rights Issue VII
Shelf Registration 28 April 2023 14.721.362.381 Rp250 Rp250 35.158.048.365 shares
Bond I Phase III Year 2020 6.25% per annum 10 November 2021 448 ~Rp8.789.512.091.250
AAA(idn) Fitch Ratings
2020 QNB Indonesia
PT Bank QNB Indonesia Tbk Annual Report 2025
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Capital market supporting Membership in associations
institutions and professions
Membership Status
No. Association Membership Period
Share registrar Public accounting firm Member Committee Position in Committee
1. Bank Internal Auditor Association (IAIB) - Membership
Name of PT Adimitra Jasa Korpora Name of Ernst and Young
Administrator
Institution/ Institution/
Profession Profession
2. Institute of Internal Auditors (IIA) Indonesia - - Member
(only Chief Auditor & Sub Division Head)
Address Jl. Kirana Avenue III Blok F3 No.5 Address Gedung Indonesia Stock Exchange
Kelapa Gading Jl. Jend. Sudirman Kav. 52-53
3. Alternative Institution for Dispute - - Member
North Jakarta Jakarta 12190
Resolution in the Financial Services Sector
(LAPS SJK)
Assignment January-December 2025 Assignment January-December 2025
Period Period
4. Aswiftindo 2024–2025 - Member
Type and Form of Administration of effects Type and Form of Financial Statement Audits &
5. Indonesian Payment Systems Association 2024–2025 - Member
Services Services Expatriate Tax Audits
(ASPI)
Fees IDR45,630,000,- Fees IDR1,913,719,088,-
6. Banker Association for Risk Management - Secretary General &
(BARa) Member
Securities depository and settlement institution Stock exchange
7. Banking Compliance Directors - Member of the
Communications Forum (FKDKP) Professional
Name of PT Kustodian Sentral Efek Indonesia Name of PT Bursa Efek Indonesia Development Division
Institution/ (KSEI) Institution/
Profession Profession 8. National Banks Association (Perbanas) - Head of Institutional
Relations
Address Gedung Bursa Efek Indonesia Address Gedung Bursa Efek Indonesia Menara
Tower II, Lantai 3 I, Jl. Jend. Sudirman Kav. 52–53 9. Indonesia Corporate Secretary Association - - Member
Jl. Jendral Sudirman Kav.52-53 Jakarta 12190 (ICSA)
Jakarta 12190
Assignment January-December 2025 10. Information Systems Audit and Control 2024–2025 - Member
Assignment January-December 2025 Period Association (ISACA)
Period
Type and Form of Share Listing & CTP Screen 11. Association of Mutual Fund Selling Agent 2024–2025 - Chairman & Member
Type and Form of Securities custody services, Services Banks of Indonesia (ABAPERDI)
Services Mutual fund consolidation & GMS
Fees IDR295,260,000,- 12. Financial Markets Association (ACI FMA) 2023-2024 - Member
13 Banking Operations Directors 2024–2025 - Member
Fees IDR76,965,330,- Communications Forum (FKDOP)
14 International Chamber of Commerce (ICC) 1 January-31 - Member
Notary December 2025
15 Indonesian Society of Appraisers (MAPPI) 2024 - 2025 - Member
Name of Notaris Fathiah Helmi SH
Institution/
Profession
Address Graha Irama, Lantai 6
Jl. H. R. Rasuna Said Blok X-1, Kav.
1&2, Kuningan, Jakarta Selatan 12950
Assignment January-December 2025
Period
Type and Form of Notary services.
Services
Fees IDR33,578,000,-
PT Bank QNB Indonesia Tbk Annual Report 2025
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4
Management
discussion
and analysis
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General review
Global economic review Trump’s unilateral import tariffs, announced on a The US’s unilateral tariff policy and geopolitical National economic review
day that came to be known as "Liberation Day", were tensions slowed global economic growth, widening
As quoted from Bank Indonesia’s Annual Meeting Book, Indonesia’s economy continues to perform well and is
intended to protect industry and address the US trade fragmentation between countries. Tariff policies
released on 28 November 2025, the world continued resilient amidst high global volatility and uncertainty.
deficit. China was subject to an effective import tariff of exacerbated the impact of global supply chain
to be volatile with high uncertainty. Global geopolitical First, the economic recovery from the COVID-19
up to 54%, while Canada and Mexico received effective disruptions stemming from geopolitical tensions that
tensions persisted, with the Russia-Ukraine war in pandemic continues and is gaining further momentum.
tariffs of up to 25%. Even small countries were subject had persisted since 2024.
Europe still unresolved, and geopolitical tensions in the Second, strong and prudent policy coordination,
to high tariffs, such as Cambodia (49%), Vietnam (46%),
Middle East escalating as Israel’s attacks on Palestine particularly between the government’s fiscal policy
and Myanmar (44%) in Asia, as well as Lesotho (50%) In the Eurozone, after two years of weak growth and
increased. On the economic front, United States (US) and Bank Indonesia’s monetary policy, has been able
and Madagascar (47%) in Africa. Following the US’s geopolitical tensions, the urgency of fiscal policy has
President, Donald Trump, launched a trade war on April to stimulate domestic demand, balancing stability
unilateral import tariffs, a number of large countries, emerged. The new German government ended its
2nd 2025 by imposing a universal 10% import tariff on all and growth. Third, Indonesia continues to strengthen
including Canada, China, and the European Union, tight budget regulations and approved a defense and
goods entering the US, coupled with very high reciprocal its commitment to economic transformation and
announced retaliatory tariffs, escalating the trade war infrastructure spending program. At the European
tariffs on 57 trading partners, including China, Canada, structural reforms, through improving investment
between the countries. Union level, it expanded the supranational budget and
Mexico, and the European Union. climate, accelerating infrastructure development, and
increased member state defense spending, unlocking
industrialising natural resources to increase domestic
the potential of over EUR800 billion over five years
value added. Improvements in economic sectors
through the "ReArm Europe" initiative. Although
continue to take place and strengthen the supply side
the impact on economic activity in 2025 remained
Meanwhile, other countries negotiated for lower tariffs, including commitments to import more goods from the US. This in driving high economic growth. Fourth, Indonesia’s
limited, Eurozone growth had increased but remained
still resulted in high US tariffs, particularly against China, although not as high as Trump’s initial threat. Furthermore, the favourable geopolitical position and diplomatic capital
moderate at 1.3%. A more expansionary fiscal stance
trade war and geopolitical tensions increased uncertainty in global financial markets, negatively impacting business and also contributes to spur international cooperation and
is expected to boost investor sentiment and boost
investor confidence in various countries. attract foreign direct investments, strengthening its
medium-term growth.
position in forums such as the G20 and the ASEAN.
On the monetary policy front, with the easing of
Over the past six years, Indonesia’s economy has
structural inflationary pressures in the US and the
recorded strong performance, ranking among the best
Table 1. World Economic Growth: Advanced Economies and Emerging Economies (%, yoy) successful normalisation of inflation in the Eurozone, the
in the Emerging Market Economies (EMEs). Indonesia’s
Federal Reserve (Fed) and the European Central Bank
2023 2024 2025* 2026* 2027* economic growth since 2019 has consistently remained
(ECB) resumed the policy easing cycle that had begun in
above 5%, except during the COVID-19 pandemic. In
the previous year. After a nine-month pause, the Fed cut
fact, the economic contraction caused by the pandemic
World 3.5 3.3 3.1 3.0 3.1 interest rates by 75 basis points to 3.75%, while the ECB
was among the mildest compared to other countries.
cut rates by 100 basis points to 2.0%.
Advanced Economies 1.7 1.8 1.7 1.6 1.8 Macroeconomic and financial stability were also
hallmarks of Indonesia’s performance. Inflation remained
In China, robust growth was driven by improving private
United States of America 2.9 2.8 2.0 2.0 2.1 low, with an average of below 3% throughout the 2019-
sector sentiment, more supportive economic policies,
2024 period, and Rupiah exchange rate remained stable,
optimism about AI capabilities, and a stabilising
Europe 0.4 0.9 1.3 1.3 1.4 thanks to Bank Indonesia’s strong commitment to
manufacturing sector. Despite the impact of the trade
monetary stability. The fiscal deficit has been kept low,
dispute with the US, the Chinese economy managed to
Japan 1.2 0.1 1.0 0.5 0.5 below 3% of GDP, except during the peak of COVID-19
grow by around 4.9%.
period in 2020 and 2021, after which it quickly returned
Emerging Economies 4.7 4.3 4.1 3.9 4.0 to the moderate norm. External performance has
Overall, global economic growth slowed from 3.3%
also been strong, with a low current account deficit
China 5.4 5.0 4.8 4.2 4.0 in 2024 to 3.1% in 2025. The divergence of growth
and even a surplus in 2021 and 2022, supported by
patterns between countries continues, with advanced
stronger export performance in line with the successful
India 8.7 6.5 6.6 6.4 6.7 economies growing slower from 1.8% in 2024 to 1.7% in
industrialisation of natural resources.
2025. Meanwhile, Emerging Economies’ growth fell to
ASEAN-5 4.1 4.6 4.4 4.3 4.5 4.1%
Likewise, financial system stability is maintained with
Latin America 2.4 2.4 1.9 2.2 2.6 a high banking Capital Adequacy Ratio (CAR) of above
20%. Solid credit growth supports financing for the
productive sector and strengthens the momentum
Note: *Bank Indonesia’s Projections
of economic growth. Indonesia’s positive economic
Source: WEO-IMF, Bank Indonesia
performance is also accompanied by the rapid
acceleration of payment system digitalisation which
serves as a key driver of inclusive economic growth.
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The strong synergy of the national economic policy mix national economic policy mix needs to be continuously In terms of fiscal policy, the realisation of government Banking industry review
between the government and Bank Indonesia supports strengthened and expanded to encourage higher and spending according to the State Budget needs to be
As quoted from Banking Survey Report released by
the strong and resilient performance of Indonesia’s more resilient economic growth. accelerated to stimulate domestic demand, both the
Bank Indonesia, the banking industry was in solid
economy. The government’s prudent fiscal policy, with implementation of social programs such as Makanan
conditions in the third quarter of 2025, with maintained
a deficit below 3% of GDP, is being pursued to support Indonesia’s positive economic performance continued Bergizi Gratis (MBG) of Free Nutritious Meals, Sekolah
intermediation performance. Amidst macroeconomic
economic growth through capital expenditures to in 2025 and is expected to gain further momentum in Rakyat or People’s Schools, Perumahan Rakyat or
stability and relatively conducive monetary conditions,
promote investment and social protection programs 2026 and 2027. Indonesia’s economic growth in the People’s Housing, and Desa Merah Putih Cooperatives
the banking sector was able to maintain a positive
to support public consumption. Meanwhile, Bank second and third quarters of 2025 was better than (KDMP), as well as government’s priority projects related
growth rate of new lending. Bank Indonesia’s Banking
Indonesia’s policy mix is optimally pursued for stability expected, at 5.12% (yoy) and 5.04% (yoy), respectively, to food security, energy, defense, and security programs,
Survey showed that new lending throughout this period
and growth, focusing on both inflation control and higher than 4.87% (yoy) in the first quarter of 2025. Non- as well as the 2025 Government Economic Policy
recorded a WNB (Weighted Net Balance) of 82.33%,
FX stability. Moreover, Bank Indonesia also deploys oil and gas export performance increased due to front- Package. In terms of supply, the implementation of
reflecting continued strong financing demand, albeit
macroprudential policies to encourage bank loans/ loading of exports to the US in response to exporters’ natural resource industrialization and structural reforms
with a slight decline compared to the previous quarter.
financing, and payment system policy to promote anticipation of US tariff policies, apart from increased needs to be accelerated to encourage economic sectors
This development also indicates that economic activity
inclusive and efficient digitalisation of the national exports of agricultural and manufactured products, with high growth and job creation potential. Bank
continues to move forward and the business world
financial economy. particularly crude palm oil (CPO), to India, following the Indonesia continues to strengthen the mix of monetary,
remains optimistic.
reduction in import duties. macroprudential, and payment system policies to
Various structural transformation and reform policies are encourage economic growth through interest rate cuts,
also continuously promoted. Infrastructure development The increase in economic growth is also supported by liquidity easing, increased macroprudential incentives,
continues through the National Strategic Projects domestic demand, particularly private investment and and accelerated digitalisation of the economic and
(PSN) in various sectors, including transportation, realisation of several priority government programs, financial systems.
marine, housing, and telecommunications. Institutional including the development of Special Economic Zones
and regulatory reforms are being pursued through (SEZs) in various regions. Household consumption also
the implementation of Law No. 6 of 2023 on Job grows well in line with high public mobility, although In terms of usage orientation, working capital loans experienced a slowdown, while investment and consumer loans
Creation to improve investment climate, and Law No. it needs to be further strengthened amidst declining moved at a stable level. Within the consumer loans category, increases were seen in unsecured loans, multipurpose loans,
4 of 2023 on the Development and Strengthening of consumer expectations, particularly among the lower- and vehicle loans, indicating that household consumption remained the main driver of economic activity. Conversely,
Financial Sector (UU P2SK) to strengthen resilience, middle class. Going forward, Indonesia’s economy will demand for housing loan/apartment loan and credit cards tended to weaken, reflecting more cautious consumer
expand financial services, and improve the efficiency continue to show improvement. behaviour regarding long-term financing and non-priority consumption. By sector, new loan growth strengthened in real
of the national financial system. Moving forward, the estate, leasing business and corporate services, government administration, and financial intermediaries. However, at the
synergy between the government and Bank Indonesia in same time, several strategic sectors such as processing and agriculture, hunting, and forestry, experienced a slowdown,
indicating a differentiation in strengths among these economic sectors.
Overall, Indonesia’s economic growth in 2025 would be in the range of 4.7–5.5%, rising even higher in 2026 and 2027,
reaching 4.9–5.7% and 5.1–5.9%, respectively. The synergy of the national economic policy mix between the government
and Bank Indonesia needs to be continuously strengthened to encourage higher growth from both the demand and
supply sides while maintaining economic stability.
WNB of New Lending by Type of Consumer Loans WNB of New Lending by Several Economic Sectors
Table of Indonesia’s Economic Growth – In Terms of Expenditure (%, yoy) (% SBT) (% SBT)
73.57 75.87 62.39 85.40 85.12
100 71.45 67.98 69.80 90 54.04 60.13 69.90
2025*** 58.41 64.87
53.26
62.31 69.71
56.21 49.39 55.49 57.28
60.33
Component 2023* 2024** 2025P 2026P 2027P 46.13
48.29
50
50 39.54 43.57
I II III 26.40 35.50
40.60 33.39
10 34.01 31.93
27.05 25.94 39.95
10.96 28.48 27.44
0 35.66
Economic Growth 5.05 5.03 4.87 5.12 5.04 4.7-5.5 4.9-5.7 5.1-5.9 -30 33.52
11.88
• Private Consumption 4.94 5.11 4.91 5.04 4.87 4.6-5.4 4.9-5.7 4.9-5.7 -50 -70
I II III IV I II III IV I II III IV I II III IV I II III I II III IV I II III IV I II III IV I II III IV I II III
• Government Consumption 3.02 6.61 -1.37 -0.33 5.49 2.0-2.8 7.2-8.0 5.9-6.7 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
• Investment 3.76 4.61 2.12 6.99 5.04 4.8-5.6 5.6-6.4 6.4-7.2 KPR/KPA Vehicle Credit Card Agriculture, Hunting, Forestry Processing Industry
Financial Intermediaries Real Estate, Leasing Business, & Corporate Services
Multipurpose Unsecured Loans
Government Administration, Defense & Mandatory Social Security
• Export 1.34 6.51 6.44 10.95 9.91 7.7-8.5 4.9-5.7 5.3-6.1
• Import -1.60 7.95 4.00 11.48 1.18 6.5-7.3 5.0-5.8 5.8-6.6 Source: Bank Indonesia
Source: Statistics Indonesia, Bank Indonesia
Note: *Provisional Figures; **Very Provisional Figures; ***Very Very Provisional Figures; (P) Bank Indonesia’s Projections
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Operational review
Lending policy in the third quarter of 2025 tended to With these developments, the banking industry entered Bank’s strategic plan in 2025 Concurrently, the Bank advanced its risk management
be more cautious, as reflected in the Lending Standard the end of 2025 on a strong foundation. Consistent capabilities by aligning with Group best practices,
Throughout 2025, the Bank implemented a series of
Index (ILS) of 5.78. Banks tightened loan standards lending, prudent risk management, and solid liquidity promoting risk awareness across all functions, and
strategic initiatives designed to accelerate business
across administrative aspects, collateral requirements, indicated that the national banking system was well- providing independent advisory to customer-facing
growth, strengthen operational foundations, and
approval fees, loan limits, and loan terms. This tightening positioned to support the continued recovery and business units. Asset quality was maintained through
enhance service quality for customers. These initiatives
standard reflects the banking industry's prudence in growth of Indonesia’s economy. If this positive trend can selective onboarding of high-quality borrowers,
were executed with careful consideration of sustainable
maintaining asset quality amidst ongoing global and be maintained, the banking sector is projected to play an enhanced early warning mechanisms, and continued
performance, prudent risk management, and alignment
domestic uncertainties, while ensuring loan growth increasingly strategic role in driving economic stability optimisation of recovery efforts for impaired assets.
with the Bank’s long term transformation agenda toward
remains within a controlled risk corridor. and expansion in the coming period.
becoming a more adaptive and competitive institution.
Operational and technological transformation continued
Entering the fourth quarter of 2025, the outlook of the to play a pivotal role. Throughout 2025, the Bank
In executing its business strategy, the Bank focused
banking industry was increasingly positive. New lending introduced a range of IT enhancements, including API
on accelerating customer acquisition and diversifying
was projected to increase significantly, with a Weighted development, system upgrades such as Windows 11 and
its portfolio through strengthened product value
Net Balance (WNB) reaching 96.40%. Banks continue Data Warehouse restructuring, increased infrastructure
propositions, particularly by enhancing digital
to prioritise lending of working capital loans, followed capacity, and hardware refresh initiatives. These steps
capabilities and improving data accuracy. These
by investment and consumer loans, underscoring the ensured stronger operational reliability, improved digital
efforts were complemented by the development of
banking sector's role as a driver of business activity readiness, and heightened regulatory compliance.
Corporate Banking, targeting large enterprises in key
heading into the end of the year. Within consumer loans,
market sectors and strategic state-owned entities.
housing loan/apartment loan are expected to be the As part of its ongoing commitment to governance
To support the achievement of business targets, the
top priority, while across economic sectors, the largest and compliance, the Bank also implemented a Board
Bank continued to strengthen credit monitoring tools,
disbursements are projected to occur in the processing Management System to strengthen document
improve data integrity, and implement more structured
industry, wholesale and retail trade, and financial management and streamline governance processes
internal KPIs across all business units.
intermediaries. In the same period, the loan standard's within the Board structure.
policy is expected to shift towards more relaxed lending,
Enhancing service experience and meeting evolving
with an ILS score of -5.95. This relaxation primarily Through the execution of these strategic initiatives,
customer expectations also remained a core priority. The
applies to investment, working capital, and MSME the Bank successfully strengthened its business
Bank strengthened long-term customer relationships by
loans, with adjustments to loan tenors, collateral, and fundamentals, enhanced growth momentum, and
improving existing product features, elevating service
interest rates. This expectation demonstrates that established a more resilient foundation to navigate
standards, and implementing continuous operational
banks perceive increasingly manageable credit risk and future challenges and opportunities.
improvements to drive efficiency. These efforts
stronger financing demand.
reinforced the Bank’s commitment to excellence and
ensured sustained competitiveness.
In terms of financing, the Third Party Funds collection
is expected to continue to increase until the end of the
From an organisational capability perspective, the
year. The WNB for Third Party Funds (TPF) collection
Bank consistently fostered a positive and collaborative
reached 93.97%, higher than the previous year and
work culture by prioritising competency development,
reflecting the industry’s maintained liquidity. Saving
leadership enhancement, and organisational alignment.
deposits and demand deposits instruments showed
Recruitment initiatives, training programs, performance
stronger growth compared to the same period last year,
management improvements, and retention strategies
while time deposits continued to grow, albeit at a more
were designed to ensure the Bank’s workforce is
moderate pace. This financing structure demonstrates
equipped to support its strategic objectives.
the public's preference for low-cost funding
instruments, which will support future cost efficiency for
In Corporate Banking, the Bank focused on diversifying
banking industry.
funding in both IDR and FCY, strengthening cash
management capabilities through API-based solutions,
Overall, the banking industry's outlook in 2025 remains
and enhancing the pipeline for long-term lending.
positive. Outstanding loans are expected to grow
Meanwhile, in Retail, Bank executed retail optimisation
steadily, with WNB reaching 94.43%, supported by
by reducing the amount of branches and improving
optimism regarding favorable economic conditions,
Mobile Banking digital capabilities, expanding Wealth
supportive interest rate policies, and relatively
Management offerings, and strengthening the customer
manageable credit risk management. DPK collection is
base through targeted retention programs supported by
also expected to increase, providing sufficient liquidity
competitive savings products.
for banks to strengthen their intermediation function.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Operational review by segment
In carrying out its business activities, QNB Indonesia has built a Looking ahead, QNB Indonesia is well-positioned to
support clients in navigating global and domestic
In 2025, the Bank has also expanded its travel-related
services designed to meet the lifestyle needs of QNB
targeted service structure oriented to customer needs through a market shifts, including sustainability transition, supply First customers by adding an Airport Transfer service in
strategically managed business portfolio. Service development is
chain transformation, and digital economy expansion. Singapore and a drop-off service to the Whoosh KCIC
Through disciplined execution, strategic collaboration, High-Speed Railway Station in Jakarta. The Bank also
carried out by considering the characteristics and complexity of and a strong client-centric culture, CIB is committed
to driving long-term sustainable growth and creating
offers medical check-up services in partnership with
Prodia, BioTest and Abdi Waluyo Hospital.
financial needs across various customer levels, enabling the Bank to enduring value for clients, stakeholders and the
offer more focused, effective, and competitive solutions. To ensure broader economy. Various attractive programs catering to customers’
lifestyles are enhanced by digital services to enhance
consistent service quality and support sustainable business growth, Strengthening Opportunities through QNB Group's the convenience and efficiency of the Bank’s services.
International Network For instance, the new QRIS payment facility from
the Bank divides its business activities into two main segments: Collaboration across the global network of QNB Group
savings accounts enabled faster and easier transactions
Corporate & Institutional Banking (CIB) and Retail Banking. continues to strengthen the cross-border banking
for retail customers.
capabilities of QNB Indonesia through coordinated
Additionally, the integration of mutual fund and unit-
client coverage, shared market intelligence, and access
Corporate & institutional banking The Bank’s commitment to robust credit risk linked bancassurance balances into the QNB Mobile
to international funding and syndication opportunities.
management further reinforced its portfolio quality. Banking app allowed customers to monitor their
In 2025, global economy continued to navigate a This enables the Bank to deliver integrated solutions
By implementing rigorous oversight and proactive investment portfolios directly. This provided a more
complex landscape shaped by geopolitical uncertainty, including cross-border financing, trade finance,
measures, the Bank minimised risk exposure, personalised and relevant banking experience, attuned
evolving trade dynamics, and tighter financial conditions and cash management for clients with regional and
enhanced resilience, and ensured sustainable financial to their investment needs.
accross major markets. Despite these external global operations.
performance, even in challenging market conditions.
challenges, Indonesia’s economy remained resillient, In 2025, the Bank introduced 8 new Mutual Fund
supported by stable domestic demand, prudent macro The Bank conducts these activities in compliance
Driving innovation with enhanced digital services products in United States Dollar currency managed by
economic policies, and sustained investment activity. with applicable regulatory requirements, internal risk
4 Investment Manager partners at the beginning of the
Controlled inflation and steady household consumption As part of its commitment to delivering value-added governance standards and prudent banking practices.
year where the initial launch was carried out at the First
continued to underpin economic stability, reinforcing services, QNB Indonesia continued to enhance its Wealth Forum event held in Jakarta in January 2025 by
Indonesia’s solid economic fundamentals. Application Programming Interface (API) Banking inviting QNB First customers from 5 cities. In addition, in
platform in 2025 to support domestic payment Retail banking segment
Q2 2025, the Bank also introduced 1 new Bancassurance
Delivering sustainable growth services, including SKN, RTGS, online transfers, BI- Throughout 2025, Retail Banking has focused on product to meet the growing investment needs in the
FAST, and in-house transfers. The Bank also enhanced enhancing the customer experience, particularly in the premium segment.
QNB Indonesia continued to diversify and strengthen
its next-generation tax payment system to simplify and Bank’s premium segment, namely QNB First, as a top
its top-tier client base, with increased focus on
accelerate payment processes for corporate clients. priority. Various initiatives have been implemented to
conglomerates, multinational corporations (MNCs), Marketing
and state-owned enterprises (SOEs). This strategy achieve this goal to increase the number of customers in
In addition, the Bank strengthened its embedded In 2025, the Bank also acquired a substantial number
supported the Bank’s objective of maintaining strong this segment.
banking capabilities through strategic partnerships of new customers through the launch of an updated
credit quality, with primary relationships centered on acquisition program with a more comprehensive QNB
and collaborations. Through this initiative, the Bank
parent entities demonstrating solid risk profiles. Operational First offering. This strengthened the appeal of the
is positioned to act as a neutral liquidity aggregator,
providing corporate clients with real-time visibility With a deep understanding of the needs in lifestyle Bank’s Retail Banking products. For the Jakarta area, the
The Bank remained focused on achieving sustainable and integrated banking service needs of QNB First Bank collaborated with a premium supermarket – the
and consolidated reporting across their banking
balance sheet growth through disciplined loan tenor customers, the Bank presents the innovative First FoodHall to conduct a Top Spender marketing program
relationships. This solution supports more efficient
management and portfolio optimisation, ensuring Reward programs. and also a special discount program. The Bank also
liquidity management and enhances clients’
alignment with the Bank’s risk appetite framework. conducted a special marketing program for customers in
treasury operations.
Financing activities were directed toward sectors The Bank offers Qatar Airways’ Avios Miles to both new Semarang in collaboration with a premium supermarket
that contribute meaningfully to Indonesia’s GDP, and existing QNB First customers who invest in various – Istana Buah. In addition, marketing programs were also
Looking ahead to 2026
particularly Manufacturing, Technology, Media, and savings and Wealth Management products. The rewards carried out to increase the number of transactions using
Telecommunications (TMT), Metals & Mining, and In 2026, CIB will continue to advance its strategy by in Avios miles have complemented QNB First’s suite of the Bank’s QRIS services.
Agribusiness, supported by continued domestic embracing innovation, accelerating digital adoption, Travel Privileges services.
economic expansion. and enhancing integrated financial solutions to meet
the evolving needs of corporate and institutional clients. In addition to these rewards, the Bank also has added
Strengthening credit quality and expanding portfolios The division aims to unlock new growth opportunities various travel conveniences, such as airport transfer
by strengthening its presence in key sectors, expanding facilities in 12 cities across Indonesia, premium airport
Amid ongoing global economic uncertainties and
transaction banking capabilities, and deepening cross handling services through the Premium Airport Special
increasing industry competition in 2025, the Bank
border business connectivity. Service (PASS) in 21 airports, and access to Airport
continues to prioritise high-quality borrowers with
strong fundamentals and proven track records. This Executive Lounges at 23 airports throughout Indonesia.
CIB will further leverage data analytics, automation, and
prudent approach supports portfolio expansion while
ecosystem partnerships to deliver seamless, efficient,
maintaining a strong focus on financial stability and
and value-added client experiences. At the same time,
long-term value creation for clients.
the Bank will continue to enhance its risk discipline,
ensuring sustainable portfolio growth while maintaining
strong asset quality and capital efficiency.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Financial review
2025 Performance Plans for 2026 The analysis and discussion of financial performance in this Annual Report refer to the Financial Statements for the years
Retail Banking recorded positive performance in several In 2026, Retail Banking will prioritise growth in ended 31 December 2025 audited by Public Accounting Firm of Purwanto Susanti dan Surja, with an opinion of Fairly In
aspects in 2025. Retail Banking continues to strengthen the volume of third party funds, as well as Wealth All Material Respects.
its business foundation by developing various initiatives Management products diversification, with a focus on
to meet customer needs. The focus is on Wealth Affluent customer segment in Jakarta and Medan. This The financial statements of PT Bank QNB Indonesia Tbk are presented in accordance with Indonesian Financial
Management product diversification, which began at strategy will further elevate the Bank's added value for Accounting Standards, namely the Statements of Financial Accounting Standards (PSAK) and Interpretations of Financial
the beginning of the year, is expected to contribute customers and leverage data and market intelligence to Accounting Standards (ISAK) issued by the Board of Indonesian Accounting Standards – Institute of Indonesia Chartered
positively in the future. In 2025, Wealth Management promote its uniqueness and competitive advantages. Accountants (DSAK-IAI).
products contributed positively to Retail Banking’s
performance, posting a 23% increase in revenue Statement of financial position
compared to 2024. Mutual Fund contributed the most, Table of assets in 2024-2025
amounting to IDR11.6 billion, followed by Bancassurance
products, amounting to IDR6.9 billions. Change
2025 2024
Description
(IDR-Million) (IDR-Million) Nominal
Percentage (%)
(IDR-Million)
Cash 28,522 36,917 (8,395) -22.74%
Current Accounts with Bank Indonesia 364,492 410,213 (45,721) -11.15%
Current Accounts with Other Banks
Related Parties 265 316 (51) -16.14%
Third Parties 17,239 38,502 (21,263) -55.23%
Allowance for Impairment Losses (1) (7) 6 85.71%
Current Accounts with Other Banks – Net 17,503 38,811 (21,308) -54.90%
Placements with Bank Indonesia and Other 1,241,384 1,336,301 (94,917) -7.10%
Banks
Derivative Receivables 590 3,269 (2,679) -81.95%
Acceptance Receivables 87,889 0 87,889 100.00%
Allowance for Impairment Losses (211) 0 (211) -100.00%
Acceptance Receivables - Net 87,678 0 87,678 100.00%
Securities Purchased under Agreements 10,872 0 10,872 100.00%
to Resell
Loans
Related Parties 500,804 892 499,912 56,043.95%
Third Parties 9,283,664 8,453,674 829,990 9.82%
Subtotal 9,784,468 8,454,566 1,329,902 15.73%
Allowance for Impairment Losses (381,241) (488,839) 107,598 22.01%
Loans - Net 9,403,227 7,965,727 1,437,500 18.05%
Securities
Third Parties 1,481,150 2,160,025 (678,875) -31.43%
Prepayments 60,599 43,198 17,401 40.28%
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Table of liabilities in 2024-2025
Change
2025 2024
Description Change
(IDR-Million) (IDR-Million) Nominal
Percentage (%) 2025 2024
(IDR-Million) Description
(IDR-Million) (IDR-Million) Nominal Percentage
Deferred Tax Assets – Net 147,431 249,124 (101,693) -40.82% (IDR-Million) (%)
Fixed Assets and Right-of-Use Assets Liabilities Payable on Demand 13,349 21,022 (7,673) -36.50%
Cost 501,652 548,423 (46,771) -8.53% Deposits from Customers
Accumulated Depreciation (330,401) (345,236) 14,835 4.30% Related Parties 117,628 98,429 19,199 19.51%
Book Value 171,251 203,187 (31,936) -15.72% Third Parties 8,020,380 7,243,449 776,931 10.73%
Intangible Assets Subtotal 8,138,008 7,341,878 796,130 10.84%
Cost 133,018 176,709 (43,691) -24.72% Deposits from Other Banks
Accumulated Amortisation (82,147) (116,160) 34,013 29.28% Related Parties 3,349 322,474 (319,125) -98.96%
Book Value 50,871 60,549 (9,678) -15.98% Third Parties 2 17 (15) -88.24%
Foreclosed Assets 0 236,041 (236,041) -100.00% Subtotal 3,351 322,491 (319,140) -98.96%
Other Assets, Net 138,646 109,511 29,135 26.60% Derivative Payables 9,013 7,775 1,238 15.92%
Total Assets 13,204,216 12,852,873 351,343 2.73% Acceptance Payables 87,889 0 87,889 100%
Securities Sold under Repurchase
0 95,873 (95,873) -100.00%
Assets Agreements
Employment Benefits 60,942 75,739 (14,797) -19.54%
At the end of 2025, the Bank’s total assets were In addition, the Bank’s success in completing the
recorded at IDR13.20 trillion, increasing by 2.7% write-off of all foreclosed assets (AYDA) became an Accruals and Other Liabilities 182,320 239,383 (57,063) -23.84%
compared to the previous year. important milestone in cleaning the balance sheet from
past exposures. Total Liabilities 8,494,872 8,104,161 390,711 4.82%
This growth reflects the Bank’s more measured and
selective approach in undertaking expansion, with a Adjustments were also made to non-loan assets.
focus on improving asset quality as well as optimising
the balance sheet structure. The decrease in placements in securities is part of Liabilities
the portfolio rebalancing strategy to increase overall The decrease in repo instruments and other liabilities
Loans increased significantly by 15.7% to IDR9.78 trillion, asset yields. Total liabilities of the Bank increased by 4.8% to IDR8.49 indicates that the Bank actively manages its funding and
which became the main driver of asset growth. trillion, driven by the growth of third-party funds by liquidity structure with a more conservative approach.
Deferred tax assets decreased as a result of the 10.8% to IDR8.14 trillion.
This growth was driven not only by an increase in volume, utilisation of tax benefits, while fixed assets and This also reflects the Bank’s effort to reduce reliance on
but also by improvements in portfolio composition, with intangible assets decreased due to disciplined This growth reflects the continued strong level of short-term funding sources that are more sensitive to
a focus on segments that provide more optimal returns investment and cost optimisation. customer trust as well as the Bank’s success in market conditions.
and more controlled risk profiles. strengthening its funding base.
Overall, the Bank’s asset structure in 2025 shows Going forward, the Bank will continue to strengthen its
This strategy reflects the Bank’s shift in approach from a significant improvement in quality, with a more The Bank consistently directs its funding strategy funding base by focusing on diversified fund growth,
merely growth toward quality growth. productive composition, more controlled risk, and a toward more stable and cost-efficient sources of funds. increasing low-cost funds, and more optimal cost of
stronger foundation to support sustainable growth. funds management to support margin improvement.
From the asset quality perspective, the Bank recorded a This is reflected in the reduced reliance on interbank
tangible improvement. funding as well as the increased proportion of
customer funds.
The decline in non-performing loan ratios, both gross
and net, indicates that credit expansion was carried out Accordingly, the Bank’s liability structure becomes more
with stronger credit analysis discipline and supported by resilient to market volatility.
more effective monitoring systems.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Table of equity in 2024-2025 Statement of profit or loss and other comprehensive income
Change Table of Profit or Loss and Other Comprehensive Income in 2024-2025
2025 2024
Description
(IDR-Million) (IDR-Million) Nominal Percentage Change
(IDR-Million) (%)
2025 2024
Description
(IDR-Million) (IDR-Million) Nominal Percentage
Share Capital - Par Value of IDR250 (Whole 8,789,512 8,789,512 0 0%
(IDR-Million) (%)
Rupiah) per Share
Authorised Capital 40,000,000,000
Shares as of 31 December 2025 and 2024 Operating Income and Expenses
Issued and Fully Paid Capital
35,158,048,365 Shares as of 31 December Interest Income 678,787 734,563 (55,776) -7.59%
2025 and 2024
Interest Expense (331,823) (283,644) (48,179) -16.99%
Additional Paid-In Capital (33,588) (33,588) 0 0%
Interest Income - Net 346,964 450,919 (103,955) -23.05%
Advanced Capital 3,652 3,652 0 0%
Other Operating Income
Fair Value Reserve - Net 8,997 (201) 9,198 4,576.12%
Fees and Commission - Net 39,900 31,562 8,338 26.42%
Retained Earnings (Deficit):
Trading (Loss)/Income - Net 3,300 (319) 3,619 1,134.48%
Appropriated 7,396 7,396 0 0%
Others 42,411 61,983 (19,572) -31.58%
Unappropriated (4,066,625) (4,018,059) (48,566) -1.21%
Total Other Operating Income 85,611 93,226 (7,615) -8.17%
Total Equity 4,709,344 4,748,712 (39,368) -0.83%
Other Operating Expenses
Equity Personnel Expenses (291,121) (265,369) (25,752) -9.70%
The capital adequacy ratio of 52.22% indicates that the General and Administrative Expenses (148,116) (200,832) 52,716 26.25%
Total equity of the Bank was recorded at IDR4.71 trillion,
Bank has a very large capital buffer, not only to meet
relatively stable compared to the previous year.
regulatory requirements, but also to support business Reversal/(Provision) for Impairment Losses
79,246 19,021 60,225 316.62%
expansion and absorb potential risks. on Financial Assets
The slight decline that occurred was mainly due to the
net loss for the year, which was largely influenced by Others (4,243) (10,560) 6,317 59.82%
Management actively manages capital with a forward-
non-recurring factors.
looking approach through internal capital adequacy
assessment and stress testing, thereby ensuring that Total Other Operating Expenses (364,234) (457,740) 93,506 20.43%
Other comprehensive income provided a positive
the capital structure remains optimal under various
contribution that helped maintain equity stability, Income from Operation 68,341 86,405 (18,064) -20.91%
economic conditions.
particularly from changes in the fair value of financial
instruments and actuarial adjustments. Other Non-Operating Income
The Bank’s capital structure remains very strong, with a Other Non-Operating Income 9,171 90 9,081 10,089.67%
dominance of high-quality core capital.
Other Non-Operating Expenses (26,667) (85) (26,582) -31,272.90
Total Other Non-Operating Income - Net (17,496) 5 (17,501) -350,025.38%
Profit/(Loss) Before Income Tax Expenses 50,845 86,410 (35,565) -41.16%
Income Tax Expense (99,168) (30,772) (68,396) -222.27%
Profit/(Loss) for the Year (48,323) 55,638 (103,961) -186.85%
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
On the other hand, the decline in other income Although below the achievement of the previous year,
Change components was mainly caused by the reduction of non- this profit before tax reflects that the pressures that
2025 2024 recurring income compared to the previous year. occurred are more external and temporary in nature,
Description
(IDR-Million) (IDR-Million) Nominal Percentage and do not indicate structural weaknesses in the
(IDR-Million) (%) Accordingly, the Bank’s income quality becomes more Bank’s operations.
stable and recurring.
Profit/(Loss) for the Year (48,323) 55,638 (103,961) -186.85%
From a strategic perspective, this provides a positive Net income for the year
Other Comprehensive Income impact in reducing income volatility, increasing earnings
The Bank recorded a net loss of IDR48.32 billion in
sustainability, as well as supporting diversification of
2025, which was mainly caused by the recognition of
Items that would be Reclassified to Profit income sources.
significant deferred tax expenses.
or Loss:
Going forward, the Bank will continue to strengthen
Fair Value Changes of Securities Measured This expense is non-recurring in nature, does not
the contribution of fee-based income through the
at Fair Value through Other Comprehensive 11,792 (179) 11,972 6.670% impact cash flow, and is related to adjustments of past
development of transaction products, increasing cross-
Income tax benefits.
selling, as well as optimising services to customers.
Income Tax Related to Items that would be Therefore, such expense does not reflect the Bank’s
(2,594) 39 (2,634) -6.670%
Reclassified to Profit or Loss operational performance in the current period.
Other operating expenses
Items that would not to be Reclassified to The Bank’s operating expenses in 2025 show a If such impact is excluded, the Bank would still record
Profit or Loss:
significant decrease, reflecting the successful positive operating performance.
implementation of efficiency programs in a
Remeasurements of Obligation for Post-
(312) 2,262 (2,574) -113.77% disciplined manner. Accordingly, management views that the 2025 result is a
Employment Benefits
reflection of accounting adjustments, not a deterioration
Income Tax Related to Items that would not The increase in personnel expenses set off by the in the fundamental business.
69 (497) 566 113.88% decrease in general and administrative expenses as
be Reclassified to Profit or Loss
well as general and administrative expenses indicates Going forward, in the absence of similar factors, the
Other Comprehensive Income (Loss), Net an improvement in the cost structure in a sustainable Bank is in a better position to record more stable
8,955 1,625 7,330 451.08%
of Tax manner through organizational optimization, cost control, earnings performance.
and increased operational efficiency.
Total Comprehensive Income (Loss) for
(39,368) 57,263 (96,631) -168.75%
the Year However, provisioning release experienced a significant Other comprehensive income
increase in line with asset quality improvement and still
Earning Per Share Basic (1,37) 1,58 (3,0) -186.85% Other comprehensive income provides a positive
maintained within conservative prudential principles.
contribution to the Bank’s equity, mainly derived from
changes in the fair value of financial instruments as well
Accordingly, this step provides a stronger foundation for
Net Interest Income as actuarial adjustments on employee benefit liabilities.
Accordingly, the pressure on net interest income in performance stability in the future.
2025 does not reflect structural weakness, but rather
Although it does not directly impact profit or loss, this
Net interest income in 2025 was recorded at IDR346.96 forms part of an adjustment phase to market conditions
component reflects the movement of the Bank’s overall
billion, decreasing by 23.1% compared to the and the strengthening of asset quality. Profit before income tax
economic value and helps maintain the stability of the
previous year. The Bank recorded profit before income tax of IDR50.85 equity position.
Going forward, management will focus on selective loan
billion, which shows that fundamentally the Bank’s
This decrease was mainly caused by pressure on the net repricing, improving the composition of earning assets,
operations continue to generate positive performance.
interest margin which declined to 2.92% from 4.09%. and strengthening low-cost funds in order to reduce the
cost of funds.
This achievement becomes an important indicator
From a fundamental perspective, this margin decline that the Bank’s business model continues to
reflects the dynamics of the banking industry facing operate well, where core income is still able to cover
pressure from two sides, namely the decline in yields on Other Operating Income
operating expenses.
earning assets due to increasingly intense competition Other operating income in 2025 shows a shift that
in lending as well as the increase in cost of funds in line reflects the direction of the transformation of the Bank’s In addition, this also reflects that the efficiency
with tighter liquidity conditions. business model toward more sustainable sources transformation undertaken has begun to deliver
of income. tangible results.
However, it is important to note that this decline is also
the result of a prudent strategic decision. Fee-based income increased driven by higher customer
transaction activity as well as the development of
The Bank consciously avoided aggressive credit service-based products.
expansion with returns that are not commensurate with
the risks while maintaining portfolio quality. This indicates that the Bank is beginning to build a
revenue foundation that is not entirely dependent on
interest margins.
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Key financial ratios
Statement of cash flows Table of key financial ratios in 2024-2025
2025 2024 Change
Table of Statement of Cash Flows in 2024-2025 Description
(%) (%) (%)
Change
Capital
2025 2024
Description
(IDR-Million) (IDR-Million) Nominal Percentage Capital Adequacy Ratio (CAR) 52.22 56.15 -3.93
(IDR-Million) (%)
Earning Assets
Cash Flows from Operating Activities (513,940) 1,522,263 (2,036,203) -133.76%
Earning Assets and Non-Earning Assets (Non- 1.36 3.09 -1.73
Cash Flows from Investing Activities 732,778 (1,796,417) 2,529,195 140.79% Performing Assets) to Total Earning Assets and Non-
Earning Assets
Cash Flows from Financing Activities (26,940) (23,062) (3,878) -16.82%
Non-Performing Earning Assets to Total Earning 1.36 1.55 -0.19
Net Decrease in Cash and Cash Equivalents 191,898 (297,216) 489,114 164.57% Assets
Net Effect of Exchange Rate on Cash and Allowance for Impairment Losses of Financial Assets 2.36 3.3 -0.94
(40,345) (46,912) 6,567 14.00% to Earning Assets
Cash Equivalents
Cash and Cash Equivalents at Beginning of Gross Non-Performing Loans (NPL) 2.24 2.71 -0.47
1,500,349 1,844,477 (344,128) -18.66%
Year
Net Non-Performing Loans (NPL) 0.66 0.71 -0.05
Cash and Cash Equivalents, at the End of
1,651,902 1,500,349 151,553 10.10% Profitability
Year
Return on Assets (ROA) 0.42 0.74 -0.32
Cash flow statement
Return on Equity (ROE) -1.11 1.31 -2.42
Cash flows from operating activities Cash flows from financing activities
Net Interest Margin (NIM) 2.92 4.09 -1.17
Negative cash flows from operating activities were Relatively controlled cash flows from financing activities
mainly driven by loan growth exceeding deposit inflows, reflect that the Bank does not rely on aggressive Liquidity
with funding costs remaining elevated amid prevailing external funding, and is able to manage its obligations in
market conditions. These movements are in line with the a disciplined manner. Macroprudential Intermediation Ratio (MIR) 120.23 115.16 5.07
Bank’s business expansion during the year and reflect
Compliance
normal balance sheet dynamics. The Bank continues Year-end cash position
to maintain a sound liquidity position to support
A strong cash position indicates that the Bank Percentage on Legal Lending Limit Breach
its operations.
has adequate liquidity reserves to face market
uncertainty as well as to support operational needs and Related Parties 0.00 0.00 0.00
Cash flows from investing activities future expansion.
Positive cash flows from investing activities reflect Non-Related Parties 0.00 0.00 0.00
the Bank’s strategy in actively managing its asset
Daily Minimum Reserve Requirement (Rupiah) 5.06 7.74 -2.68
portfolio, including the liquidation of securities and the
reallocation of assets into more productive instruments. Average Minimum Reserve Requirement (Rupiah) 9.46 8.39 1.07
This step is in line with efforts to optimize asset returns Minimum Reserve Requirement (Foreign Currency) 4.04 4.19 -0.15
and efficiency in asset utilisation.
Net Open Position (NOP) 0.09 0.19 -0.10
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Solvency Profitability Qualitative Disclosure
The Bank maintains a strong capital reserve to ensure ROA and ROE, which were recorded at 0.74% and Category Definition of Loan Category Indicators/Criteria for Loan Category
long‑term business sustainability while remaining 1.31% in 2024, respectively, both decreased to 0.24%
capable of pursuing business expansion when needed. and -1.11% in 2025. This decline was solely due to the Corporate Loans to Companies and Legal Entities Plafond > Turnover of up to IDR1.5 trillion
As of the end of 2025, the Bank’s solvency declined, as derecognition of Deferred Tax Assets (DTA) amounting
reflected in the Capital Adequacy Ratio (CAR), which to approximately IDR88 billion. The DTA derecognition Retail Loans to Individuals Plafond of IDR500,000 to IDR15,000,000
stood at 52.22%, down from 56.15% at the end of 2024. is an accounting treatment that is non‑cash,
non‑operational, and non‑recurring in nature.
Note:
Liquidity
• Prime Lending Rate (SBDK) is determined by the Bank based on various factors, including the benchmark interest rate set by the competent
Loan Collectability
The Macroprudential Intermediation Ratio (RIM) has authority, the cost of fund, overhead cost, profit margin, and economic developments
continued to increase since 2022, reaching 120.23% Despite the increase in lending disbursement in 2025 • Prime Lending Rate (SBDK) does not consider the estimated risk premium component, the amount of which depends on the Bank’s
at the end of 2025, indicating alignment with Bank's compared with 2024, the gross NPL ratio decreased assessment of the risk for each debtor or group of debtors.
strategy in managing cost of funds. from 2.71% in 2024 to 2.24% in 2025. During the same
period, the net NPL ratio also declined from 0.71% to
0.66%. Both ratios remain well below the thresholds set
by the regulator, and the Bank continues to apply strict
and prudent lending practices.
Quality of earning assets
Prime lending rate
The quality of a bank’s earning asset is an assessment of the risk and the Bank's ability to generate income from
placements, derivative receivables, securities, loans, and other forms of funding. As of 31 December 2025, the Bank’s
total earning assets reached IDR16.24 trillion, an increase of IDR1.2 trillion compared to that of 2024 of IDR15 trillion.
Prime Lending Rate (SBDK) is the basis for determining lending rate charged to customers. QNB Indonesia has published
the Prime Lending Rate in Rupiah in accordance with Financial Services Authority (OJK) Regulation No. 18 of 2025 on Table of Earning Assets
Transparency and Publication of Bank Reports and OJK Circular No. 29/SEOJK.03/2025 on Transparency and Publication
of Conventional Commercial Bank Reports, which regulates the transparency of bank product information and the use of Change
customer personal data. 2025 2024
Description
(IDR-Million) (IDR-Million) Nominal Percentage
The Prime Lending Rate published by the Bank has not yet considered the estimated risk premium component, as its (IDR-Million) (%)
amount is adjusted based on the Bank’s assessment of the risk of each debtor or group of debtors. Therefore, the lending
rate charged may not necessarily be the same as the Prime Lending Rate. The Bank continuously reviews and updates the Current Accounts with Bank Indonesia 364,492 410,213 (45,721) -11.15%
Prime Lending Rate in accordance with movements in the BI 7-Day Reverse Repo Rate (BI7DRR).
Current Accounts with Other Banks 17,504 38,818 (21,314) -54.90%
The Bank classifies Prime Lending Rate (SBDK) into three groups based on loan segmentation: Non-MSME Loans, MSME
Loans, and Consumer Loans. More detailed information regarding the applicable Prime Lending Rate (SBDK) can be Placements with Bank Indonesia and 1,241,384 1,336,301 (94,917) -7.10%
found in publications at each Bank office and/or on the official website of QNB Indonesia at www.qnb.co.id. Other Banks
Derivative Receivables 590 3,269 (2,679) -81.95
Non-MSME Loans MSME Loans Consumer Loan Acceptance Receivables 87,889 0 87,889 100.00%
Securities purchased under agreements 10,872 0 10,872 100.00%
Period Non-
Housing to resell
December 2025 Loan/
Housing
Corporate Retail Medium Small Micro Apartment
Loan/Non-
Apartment Loans 9,784,468 8,454,566 1,329,902 15.73%
Loan
Loan
Securities 1,481,150 2,160,025 (678,875) -31.43%
Cost of Fund (HPDK) (%) 4.60% - - - - - -
Commitments and Contingencies 3,252,753 2,597,064 655,689 25.25%
Overhead Cost (%) 1.72% - - - - - -
Total 16,241,102 15,000,655 1,240,447 8.27%
Profit Margin (%) 0.71% - - - - - -
Prime Lending Rate (SBDK) (%) 7.03% N/A N/A N/A N/A N/A N/A
(HPDK + Overhead + Margin)
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Commitments and business contingencies Capital structure and management policy
The Bank reported commitment and contingency transactions at the end of 2025 in a total net amount of minus on capital structure
IDR56.69 billion, with unused credit facilities granted to customers amounting to IDR3.02 billion. Further details are
provided in Note 37 to the Financial Statements.
During the reporting period, the Bank also entered into several material agreements, as disclosed in Note 41 to
the Financial Statements. The Bank additionally recognised contingent assets, as presented in Note 42 to the
Financial Statements. Basis for selecting management policies on capital structure
To comply with regulatory requirements, the Bank ensures that all capital adequacy activities are aligned with applicable
Financial Services Authority Regulations (“POJK”). Capital management is arranged based on corporate strategy and
organisation needs, by considering regulatory dynamics, as well as economic and commercial conditions that impact
operations. Capital adequacy calculations are carried out in line with POJK standards, with regulatory-required capital
Debt service ability and receivables
structure classified into two tiers to ensure business resilience and continuity.
• Tier 1 capital, which includes issued and fully paid share capital, advanced capital, general and legal reserve, retained
collectibility level
earnings and profit (loss) for the year, profit (loss) from prior year, intangible assets, and difference between provision
for loan losses and allowance for impairment losses for earning asset and non-earning asset, deferred tax asset, and
instruments that fulfils terms;
• Tier 2 capital, which includes capital instruments in the form of shares or others that fulfills terms, required general
provision for earning assets.
The Bank does not have any other supplementary capital which meets the criteria of tier 3 capital under prevailing POJK.
The Bank’s ability to meet its obligations is assessed through Management policy on capital structure
liquidity and solvency ratios. Liquidity measures short-term The Bank’s policy is aimed at maintaining a solid capital foundation to maintain investor, creditor, and market player
confidence, while supporting sustainable business growth in the future. In implementing this policy, the Bank considers
payment capacity, while solvency reflects the Bank’s ability to meet the impact of capital levels on shareholder returns, including the importance of balancing high returns, enabled by greater
gearing, with the advantages and security benefits derived from a strong capital position.
all obligations as a whole.
The Bank’s capital management is also conducted by referring to regulatory ratios as the primary instrument for
measuring capital adequacy. OJK’s approach to measurement is primarily based on monitoring the relationship between
Short-term debt service ability required capital according to the risk profile and available capital, thus ensuring the Bank’s capital position remains secure
and aligned with applicable regulations.
The Bank uses a liquidity ratio measured by the Liquidity Coverage Ratio (LCR). As of 31 December 2025, the LCR was
recorded at 119.95%, a decrease compared to 2024, which stood at 174.70%. This indicates that despite the decline, the
Bank still maintained adequate short‑term liquidity to meet its net cash outflows under stress conditions, as the LCR
remained above the minimum regulatory requirement. Capital structure details
The following is a breakdown of the Bank’s capital adequacy ratio as of 31 December 2025 and 2024:
Long-term debt service ability Table of Capital Structure
(in million Rupiah, unless stated otherwise)
The NSFR is used by the Bank to measure long‑term solvency. As of the end of 2025, the ratio was recorded at 140.40%,
lower compared to 2024, which stood at 154.36%. This indicates that, overall, the Bank’s ability to meet its long‑term Increase (Decrease)
obligations remains strong despite the decline, as the NSFR continues to exceed the minimum regulatory requirement.
Description 2025 2024
Percentage
Nominal
(%)
Receivables collectibility level
The Bank’s receivables collectability level is measured by the Non-Performing Loan (NPL) ratio, both gross and net, which Tier 1 capital 4,478,753 4,265,916 212,837 4.99%
reflects the quality of the Bank’s earning assets. In 2025, the Bank’s Gross NPL was recorded at 2.24%, representing a
decrease from the previous year’s level of 2.71%. Meanwhile, the Bank’s Net NPL in 2025 stood at 0.66%, also decreasing Tier 2 capital 94,088 75,517 18,571 24.59%
from 0.71% in the prior year. This decline reflects an improvement in credit quality and the effectiveness of the Bank’s
credit risk management, including monitoring, collection, and loan restructuring processes. Total regulatory capital 4,572,841 4,341,433 231,408 5.33%
Additionally, the ratio of non-performing earning assets to total earning assets decreased from 1.55% in 2024 to 1.36% in Risk-weighted assets
2025, further indicating an overall improvement in the quality of the Bank’s loan portfolio.
Credit risk 8,114,998 7,071,307 1,043,691 14.76%
Market risk 67,431 67,779 (348) -0.51%
Operational risk 573,897 592,919 (19,022) -3.21%
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Realisation of investments in
capital goods
Increase (Decrease)
Description 2025 2024
Percentage In the reporting period up to 31 December 2025, the Bank made Investments related to leasehold improvement
Nominal
(%) amounting to IDR349 Million n as well as in office equipment, furniture, and fixtures, amounting to IDR17.68 Billion, as
detailed in Note 15 to the Financial Statements, on page 79.
Total risk-weighted assets 8,756,326 7,732,005 1,024,321 13.25
Capital adequacy ratio for credit risk (%) 56.35 61.40 (5.05)
Material information and facts occurring
Capital adequacy ratio for credit risk 52.63 56.65 (4.02)
and operational risk (%)
Minimum capital adequacy ratio for
credit risk, market risk, and operational
risk (%)
52.22 56.15 (3.93)
after the Accountant’s Report
Required capital adequacy ratio(%) 8.00 8.00 0.00
Subsequent to 31 December 2025, the Bank decided to streamline its branch network. As part of this initiative, 3
Required capital adequacy ratio 9.00 9.00 0.00 branches and 1 sub-branch were officially closed in January 2026. Following the closure, the Bank operates through three
accordance with risk profile (%) remaining branches, namely Jakarta - SCBD, Jakarta - Gajah Mada, Medan - Pemuda.
Material commitments for investments in
capital goods
Throughout 2025, the Bank did not record any material commitments for investments in capital goods, therefore, there is
no related information included in this Annual Report.
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Comparison of targets and One year forward projections
realisations in 2025 The global economic outlook for 2026 points to a more stable and
better‑synchronised macroeconomic environment, supported by
For 2025, the Bank set financial targets, including maintaining a CAR above 20% as well as LCR and NSFR levels continued policy easing from the Fed, a cyclical recovery in Europe,
significantly above the regulatory requirement of 100%. Through the implementation of prudent banking practices and
a well‑established capital management framework, the Bank successfully achieved these targets, recording a CAR of
and sustained resilience in China. Nonetheless, inflation and
52.22%, an LCR of 119.95%, and an NSFR of 140.40% as of year‑end 2025. financial conditions are expected to remain volatile.
The Bank also recorded a RIM of 120.23% at the end of 2025, in line with the target set at the beginning of the year,
namely maintaining RIM above 120%. For 2025, the Bank aimed to sustain a NIM above 3%, and although slightly below Global growth in 2026 is projected at around 3.3%, With respect to global monetary policy, the ECB is
this target, the Bank delivered a strong performance with a NIM of 2.92% for the year. reflecting moderate acceleration while still slightly expected to have completed its easing cycle in 2025.
below long‑term trends. Economic activity is expected The Fed, however, is anticipated to retain room for
to become more evenly distributed across regions, additional rate cuts of approximately 50 bps in 2026,
with balanced contributions from both advanced and bringing the policy rate to around 3.25%, despite a
emerging economies. Key risks persist—including temporary uptick in inflation due to higher US tariffs.
geopolitical uncertainty, global trade fragmentation, and Combined with the rate cuts enacted in late 2025, this
financial‑market volatility—but the overall growth outlook easing is expected to support further investment and
remains resilient. consumption as credit becomes more affordable and
investment opportunities more attractive.
In the United States, economic expansion in 2026 is
expected to reach approximately 2.5%. This is supported Indonesia is projected to maintain growth of around
by rapid productivity gains driven by faster technology 5.0% - 5.2% in 2026, supported by solid domestic
adoption and strong household balance sheets. With consumption, national strategic projects, industrial
monetary policy shifting from a restrictive stance toward downstreaming, and increasing private investment. The
a more neutral and potentially accommodative position, banking sector is expected to remain expansionary, with
investment and consumption are expected to remain credit growth in the range of 10% - 12%, in line with rising
well‑supported. financing demand across productive sectors. A stable
financial system, supported by effective fiscal‑monetary
Europe is projected to continue its cyclical recovery, coordination, will continue to serve as the foundation for
driven by more moderate energy prices, improvement in sustaining growth momentum.
global manufacturing demand, and the lagging impact
of policy easing implemented in prior periods. These Nonetheless, external risks such as a sharper global
factors are expected to gradually strengthen investor slowdown, geopolitical tensions, or commodity price
sentiment and underpin a steady recovery in the region. volatility require close attention, given their potential
impact on capital flows and exchange rate stability.
China is expected to maintain performance close to the
government’s growth target, supported by stabilising Entering 2026, the Bank’s strategic focus is directed
manufacturing activity, improving private‑sector toward strengthening business growth through the
sentiment, optimism around the country’s capabilities expansion of the corporate client base, improving
in AI, and a more supportive policy mix. This momentum asset quality, and enhancing operational efficiency.
is likely to continue providing an important lift for These efforts are carried out through the broadening
the broader Asian region and reinforce the global and diversification of the client portfolio based on
manufacturing cycle. market insights supported by AI—particularly across
conglomerates, multinational corporations, and state-
In Southeast Asia, the five major ASEAN economies— owned enterprises—along with strengthening Corporate
Indonesia, Malaysia, the Philippines, Singapore, and Internet Banking capabilities, forming partnerships
Thailand—are projected to grow by around 4.5% in to integrate banking services into local ERP/SaaS
2026. This outlook is supported by the ongoing platforms, and driving cross-unit collaboration to deliver
recovery in global manufacturing, an AI‑driven capex comprehensive treasury solutions. In addition, the Bank
boom, and renewed portfolio inflows into selected aims to optimise low‑cost CASA to reinforce sustainable
emerging markets. funding and profitability.
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Business prospects
Digital and data transformation remains a critical Entering the coming period, the national economy is services institutions and digital financial players. These
pillar of the 2026 strategy. The Bank will integrate projected to remain on a positive growth trajectory, conditions encourage banks to continuously improve
AI across business processes to enhance decision despite the lingering uncertainty of global dynamics, operational efficiency, strengthen product and service
quality, modernise core systems, and strengthen data including volatility in international financial markets, differentiation, and optimise the use of technology
governance and cybersecurity. These initiatives are tightening of global monetary policy, and fragmentation and data analytics to enhance service quality and
supported by scalable and secure cloud adoption, of world trade. Resilient domestic demand and effective mitigate risks.
end‑to‑end process automation, system re‑platforming economic policy coordination are deemed to be key
and VA remediation, enhanced testing governance (test factors in maintaining the stability and sustainability of Going forward, opportunities for growth in the banking
management), and improvements in the accuracy and Indonesia's growth. industry are expected to expand through increased
timeliness of regulatory reporting. financial inclusion, accelerated payment system
As stated in Bank Indonesia’s Annual Meeting Book for digitalisation, and strengthened national digital
In the retail segment, priorities include strengthening 2025, entitled "Resilient and Independent: Synergy to financial ecosystem. Banks are expected to capitalise
branch network efficiency, expanding a more Drive Higher and More Resilient Economic Growth," the on the economic growth momentum by disbursing
comprehensive suite of wealth management products, Indonesian economy is projected to grow in the range financing selectively, with quality, and sustainably, while
and onboarding high‑quality new‑to‑bank (NTB) of 4.7% to 5.5%. This growth is driven by household maintaining a balance between business expansion and
customers to support funding growth and fee-based consumption that remains strong, increased investment, implementation of prudential principles.
income. From a risk and governance perspective, and sustained government spending. At the same time,
the Bank continues to enhance its risk management inflation rate is expected to remain controlled within Entering 2026, QNB Indonesia views that the
capabilities, including privileged access control (e.g., the target of 2.5%, with a deviation of approximately banking business outlook stays on a positive growth
CyberArk) and log/forensic management tools (e.g., 1%, reflecting price stability and a consistent mix of path, despite facing global and domestic economic
Townsend/Log Alliance). The Bank is also accelerating monetary and fiscal policies, as well as support for the dynamics that still require vigilance. National economic
its phased implementation of ESG initiatives and real sector. stability, more measured monetary policy direction,
refining the third‑party risk management (TPRM) and government efforts to encourage real sector
framework to ensure compliance, operational resilience, This macroeconomic stability creates a conducive growth are supporting factors for increasing banking
and stakeholder trust. business climate for business and financial services intermediation activity.
sector. Investment activity is expected to continue
The Bank’s action plan is anchored on three visionary to increase in line with accelerated infrastructure The Bank sees these growth opportunities primarily
pillars: Go Deeper — through more intelligent customer development, strengthening of value-added in financing top-tier corporate clients as well as with
insights, Go Wider — by accelerating expansion enabled manufacturing sector, downstreaming of natural increased focus on conglomerates, multinational
by AI, and Go Further — by leveraging synergies across resources, and digital-based economic transformation. corporations (MNCs), and state-owned enterprises
the global network. This approach positions QNB Externally, resilient balance of payments and adequate (SOEs, which have strong fundamentals, in line with the
Indonesia to emerge as an AI-driven leader in Corporate foreign exchange reserves are expected to remain key increasing need for funding for business expansion and
Banking, capture top‑tier market share, and contribute buffer in maintaining rupiah exchange rate stability optimisation of the business value chain. Meanwhile,
to Indonesia’s vision of achieving high-income status amidst global market fluctuations. strengthening the funding base through efficient
by 2045. funding structure management remains a key focus to
In this context, the outlook for the national banking maintain competitiveness and sustainable performance.
Aligned with this strategic direction, QNB Indonesia industry is expected to remain constructive. Industry-
targets business and credit portfolio growth reaching wide bank lending growth is projected to be in the
IDR10.56 trillion by the end of 2026, with gross and range of 8 percent to 12%, in line with the increasing
net NPL ratios maintained within regulatory thresholds. need for financing in the productive sector, household
The Bank aims to keep its Net Interest Margin (NIM) consumption, and financing for micro, small, and
above 3%, while key liquidity indicators—particularly the medium-sized enterprises. On the funding side, growth
Liquidity Coverage Ratio (LCR) and Net Stable Funding in public funds collected by banks is expected to remain
Ratio (NSFR)—will be maintained above regulatory solid, reflecting maintained public trust in the national
requirements. The Loan‑to‑Deposit Ratio (LDR) and financial system.
Macroprudential Intermediation Ratio (RIM) are set at
levels that reflect healthy intermediation, and the Capital Financial system resilience is also projected to remain
Adequacy Ratio (CAR) will remain above 20%, providing strong, supported by adequate bank capital, well-
a robust buffer against potential uncertainties. managed liquidity, and relatively stable asset quality.
The industry-wide non-performing loan ratio is
expected to remain within sound limit, in line with the
implementation of prudential principles, strengthened
governance, and improved risk management by
each bank.
Nevertheless, the banking industry continues to face
a number of structural challenges, including rising
pressure on funding costs, the need for ongoing
investment in information technology infrastructure,
and intensifying competition from non-bank financial
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Marketing aspect Dividend policy and distribution
Marketing strategy QNB Indonesia's marketing strategy aligns with the Dividend policy and distribution
full support of QNB Group, which strengthens its
In facing the increasingly fierce competition in the Provisions regarding the Company’s dividend distribution refer to the Articles of Association and applicable laws
resource capabilities and product offerings, while
banking industry, QNB Indonesia applies an integrated and regulations. Dividend distribution is determined by the Annual General Meeting of Shareholders (GMS), by
maintaining good corporate governance and prudent
and focused marketing strategy to strengthen its considering the Company’s financial capabilities. Until 2025, the Bank did not distribute dividends based on the 2025
risk management as the foundation for the long-term
competitive position and drive sustainable business AGMS Resolutions.
implementation of this marketing strategy.
growth. The Bank directs its marketing efforts primarily
toward deepening relationships with large corporate
and institutional segments through a personalised
Market share
and relevant financial solutions approach, including
sophisticated and integrated digital banking services Within the context of national banking industry,
such as Corporate Internet Banking, API, and virtual QNB Indonesia implements a strategy focusing on
account to meet customers' real-time transaction and strategically selected business segments, with a
Taxation aspect
cash management needs. selective and targeted growth approach. This focus
reflects the Bank's commitment to developing a quality
Furthermore, QNB Indonesia leverages strategic business portfolio, aligned with market characteristics
partnerships with business players and premium brands and the needs of its prioritise customers.
to expand its network and increase added value for
Tax payment publication
customers, such as collaborating with retail partners Nevertheless, the Bank continues to strengthen its
to provide exclusive offers to premium customers. position by developing fundamentally strong corporate In carrying out its business activities, the Bank upholds compliance with laws and regulations, including tax regulations.
This aims to increase the attractiveness of the Bank's and institutional business, supported by synergies The management of tax rights and obligations is carried out based on the principles of transparency and accountability.
products and services and build customer loyalty across with QNB Group, and implementing a prudent growth
various market segments. strategy. This approach is expected to sustainably
increase the Bank's contribution to its key focus market Tax payment
Digital transformation is also a key pillar of its marketing segments, while maintaining asset quality and sound
As of 31 December 2025, the Company’s tax contribution was recorded at IDR125.21 billion, an increase of IDR18.87 billion
strategy, where the Bank continues to enhance its digital financial performance.
or 17.74% compared to that of the previous year of IDR106.34 billion.
capabilities to facilitate service access and enhance
customer experience. The implementation of digital
channels is expected to not only strengthen customer
Table of Tax Payment
acquisition but also increase customer engagement
through practical and efficient service features.
Total (in whole Rupiah)
Description
2025 2024
Tax article 21 52,077,232,805 46,016,210,424
Tax article 23 2,046,242,494 1,717,681,937
Tax article 26 3,868,305,721 1,267,949,373
Tax article 4(2) 62,060,169,422 53,324,247,556
VAT 5,160,017,599 4,017,418,812
Total 125,211,968,041 106,343,508,102
PT Bank QNB Indonesia Tbk Annual Report 2025
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Actual use of
public offering proceeds
In 2023, the Bank conducted a Limited Public Offering VII (PUT VII) with Rights Issue (HMETD) for 14,721,362,381 shares.
The proceeds from PUT VII, after deducting all related costs, have been used according to the plan to use the proceeds,
as disclosed in the Prospectus. The remaining proceeds from PUT VII were fully utilised for working capital for loan
growth, as stated in the Bank's Report on 14 July 2025, and summaries in the following table:
Table of actual use of public offering proceeds
Actual Value of Public Offering Proceeds Plan to Use Proceeds Actual Use of Proceeds
Remaining
Effective For Working Capital in the For Working Capital in the
No Type of Public Offering Issuer Name Public Offering
Date Total Public Public Offering Framework of Business Framework of Business
Net Actual Proceeds Total Total Proceeds
Offering Proceeds Fees Development in the Form of Development in the Form of
Credit Expansion Credit Expansion
1 Limited Public Offering BKSW 28 April 3,680,340,595,250 3,437,466,214 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 0
VII 2023
Total 3,680,340,595,250 3,437,466,214 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 3,676,903,129,036 0
Employee and/or management stock Material transaction information for
ownership program (ESOP/MSOP) investment, expansion, divestment,
business merger/consolidation,
As of 31 December 2025, the Bank did not operate any Employee Stock Ownership Program (ESOP) and/or Management
acquisition, and debt/capital restructuring
Stock Ownership Program (MSOP). Therefore, there is no related information presented in this Annual Report.
As of 31 December 2025, the Bank did not engage in investment, expansion, divestment, business merger/consolidation,
acquisition, or debt/capital restructuring. Therefore, there is no material information regarding investment, expansion,
divestment, business merger/consolidation, acquisition, or debt/capital restructuring presented in this report.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Transactions with affiliated parties
Transaction review mechanism policy and Policy on affiliated/related party Name, nature of relationship, and realisation of
compliance with related regulations and The Bank conducts transactions with related parties in transactions with affiliated/related parties
provisions accordance with the definition outlined in PSAK 224. The names, nature of relationships, and details of
Transaction Review Mechanism Policy and Compliance These transactions are conducted on terms agreed to by transactions between the Bank and material related
with Related Regulations and Provisions both parties, which may differ from other transactions parties can be found in Note 36 in the Audited
In carrying out its business activities, the Bank engages with unrelated parties. Consolidated Financial Statements in this report.
in transactions with related parties as defined in
Statement of Financial Accounting Standards (PSAK) Parties defined as related parties under PSAK 224 are:
224 on “Related Party Disclosures.” The Bank is part 1. person or close member of a person’s family is Board of Directors’ statement on affiliated
of a business group that, in carrying out its operations, related to a reporting entity if that person: party transactions
interacts and conducts transactions with related parties. a. Has control or joint control over the
reporting entity; As a form of transparency and compliance with
b. Has significant influence over the reporting reporting standards, the Board of Directors confirms
These transactions are conducted under terms and
entity; or that the Bank conducts transactions with related parties
conditions agreed upon by each party, in accordance
c. Is a member of the key management personnel as defined in PSAK No. 7 “Related Party Disclosures.”
with terms, conditions, and economic benefits that
of the reporting entity or a parent of the Every affiliated transaction is conducted based on
are substantially comparable to transactions with third
reporting entity. prudence principle and through adequate procedures
parties. The Bank also ensures that all transactions
to ensure that its implementation follows the generally
are conducted with due regard for the principle of
2. An entity is related to a reporting entity if any of the accepted business practices, including the application
prudence in accordance with generally accepted
following conditions apply: of the arm’s-length principle.
business practices.
a. The entity is a member of the same group with
The review mechanism for material transactions the reporting entity;
containing conflicts of interest and/or transactions with b. It is an associate or joint venture of the entity (or Role of the Board of Commissioners and Audit
affiliated/related parties is conducted through an audit the associate or joint venture is a member of a Committee in affiliated transactions
process by the Audit Committee, the results of which are group of which the entity is a member); The Board of Commissioners and Audit Committee play
then reported to the Board of Commissioners. c. The entity is a joint venture of the same third a crucial role in ensuring that every affiliated transaction
party with another entity; is conducted in accordance with generally accepted
Throughout 2025, the Bank did not violate any laws and d. An entity that is a joint venture of a third party business practices, including the application of the
regulations related to material transactions containing and another entity that is an associate of the arm’s-length principle. Oversight is conducted through
conflicts of interest and/or transactions with affiliated/ third entity; a systematic review process at each stage of the
related parties. e. An entity that is a post-employment benefit plan transaction to ensure compliance with the Company’s
for the benefit of employees of the reporting regulations and internal policies.
entity or an entity related to the reporting
Company or management commitment to entity. If the reporting entity administers the
material transactions containing conflicts of plan, the sponsoring entity is also related to the
Statement regarding regular, recurring, and/or
reporting entity;
interest and/or transactions with affiliated continuing operating revenue.
f. An entity that is controlled or jointly controlled
parties
by a person identified in (1) above; In support of a business strategy focused on sustainable
Regarding transactions with related parties, the g. A person identified in (1)(a) that has significant growth, the Bank conducts affiliated transactions to
transactions with related parties are conducted as influence over the entity or is a member of the strengthen its operating revenue performance. These
defined in PSAK 224 “Related Party Disclosures” and key management personnel of that entity. transactions are conducted regularly, repeatedly,
Bapepam-LK Regulation No. KEP-347/BL/2012 dated and consistently, based on the principles of good
25 June 2012, on the Presentation and Disclosure of corporate governance. Each transaction prioritise
Financial Statements of Issuers or Public Companies. transparency, accountability, and compliance with
The Bank, through its Board of Directors, Board of applicable regulations, thereby maintaining operational
Commissioners, and Audit Committee, ensures that integrity and protecting stakeholder interests. Through
all transactions have undergone adequate procedures, this mechanism, the Bank encourages the creation of
are carried out in accordance with generally accepted synergies with affiliates, increases operational efficiency,
business practices, and comply with the arm’s and provides sustainable added value.
length principle.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Amendments to regulations affecting the
company
Amendments to
Date Established Explanation Impact on the Company
Regulations
POJK No. 22/2025 15 September 2025 Commercial This POJK regulates the obligation of banks to submit
Bank Reporting reports online through the OJK reporting system
Amendments to regulations that occurred in 2025 had a significant impact on the operational and financial performance through OJK Online (APOLO), which includes periodic reports and incidental
of QNB Indonesia. The following is information regarding these regulatory amendments and their impacts on the Bank: Reporting System reports, including the submission of unstructured reports
(APOLO) that were previously submitted through SIPENA, which
will be transferred to APOLO in 2026.
Table of Amendments to Regulation that Impact the Company
POJK No. 40 of 19 December 2025 Use of Proceeds Regulating the report on the realisation of the use
Amendments to
Date Established Explanation Impact on the Company 2025 from the Public of funds from the public offering, as well as the
Regulations Offering announcement media and the language of the (Report on
the Realisation of Fund Utilisation) LRPD announcement.
SEOJK No 5/ 9 May 2025 Reporting The issuance of this regulation serves as an integrated
SEOJK.04/ 2025 Guidelines for framework concerning the obligations of Mutual Fund SEOJK No.31/ 28 November 2025 Reporting of Regulating the guidelines for the implementation of
Mutual Fund Selling Agents (APERD) to submit Periodic Reports to SEOJK.03/2025 Conventional reporting to the OJK through the OJK Reporting System
Sales Agents and the Financial Services Authority in a complete, accurate, Commercial Banks (APOLO), which stipulates the types of reports that must
Commercial Banks current, and timely manner, covering annual reports and Through the OJK be submitted by BUK, including periodic reports and
as Custodians monthly reports. Reporting System incidental reports, along with provisions on data position,
periodicity, and submission deadlines.
SEOJK No. 14/ 24 June 2025 Implementation For the implementation of good governance, the Bank
SEOJK.03/2025 of Governance for must conduct self-assessments on a semi-annual SEOJK No. 20/ 8 September 2025 Publication on Regulates the publication of complaint service
Commercial Banks basis, covering at least 16 (sixteen) factors, previously SEOJK.08/2025 Complaint Handling procedures and complaint handling, as well as the forms
only 11 (eleven) factors of governance implementation and Complaint of reports and the procedures for filling out complaint
assessment. This should be carried out comprehensively Service Reports service reports. Appoints one member of the Board
to evaluate the adequacy of governance implementation, of Directors to be responsible for the preparation and
enabling the Bank to promptly establish an action plan, submission of the Complaint Service Reports and ensures
which includes the necessary corrective actions in case that the reports are submitted online, through the
there are still weaknesses in governance implementation, electronic reporting system for the supervision of PUJK
as an effort to improve and enhance the quality of behavior, education, and consumer protection, and must
governance implementation. have access to the electronic reporting system.
POJK No.38 of 18 December 2025 Lawsuit by the Regulating the filing of lawsuits by the Financial Services
POJK No. 18 of 4 August 2025 Transparency and Regulation coverage including adjustment among others 2025 Financial Services Authority (OJK) for consumer protection in the financial
2025 Publication of Bank govern the statement of responsibility of the BoD and Authority for services sector, which includes provisions regarding: the
Reports BoC regarding the Published Financial Report and Annual Consumer authority to file lawsuits, the objectives of the lawsuits,
Financial Performance Information (annual report), Protection in the the implementation of the lawsuits, the execution of
requirement of Chartered Accountant certification for Financial Services court decisions on the lawsuits, and the reporting of the
financial reporting officer or Executive Officer Sector execution of the decisions.
POJK No. 19/2025 28 August 2025 Easy Access to This regulation covers governance, risk management, and
Financing for Micro, funding plans for MSMEs. Banks are required to provide SEOJK No.26/ 19 November 2025 Internal Liquidity Regulates the Internal Liquidity Adequacy Assessment
Small and Medium easy access to financing for MSMEs. Ease of Access to SEOJK.03/2025 Adequacy Process (ILAAP) in which the Bank needs to ensure that
Enterprises (UMKM) MSME Financing is provided by applying the principles of Assessment its liquidity management is in line with the level of risk
simplicity, accuracy, speed, affordability, and inclusivity. Process for taken (risk appetite) and the risk tolerance set by the
Therefore, banks must also have policies and procedures Commercial Banks Bank, as well as taking into account the impact of liquidity
that regulate these matters. risk on the Bank's condition.
POJK No. 24/2025 4 November 2025 Account Newly classification of account i.e. inactive account, aside SEOJK No. 29/ 26 November 2025 Transparency Regulating the scope, format, and procedures for
Management in from active and dormant account. Bank is required to SEOJK.03/2025 and Publication the preparation, announcement, and submission of
Commercial Bank establish the policy and procedure; inform the customer of Conventional publication reports by conventional commercial banks, as
of their account status; conduct tight supervisors against Commercial Bank well as ensuring the submission of the Bank Publication
fraud and AML CFT CPF aspect to the inactive and Reports Report uses the new format by referring to the Guidelines
dormant account. for the Preparation of Commercial Bank Publication
Reports.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Amendments to Amendments to
Date Established Explanation Impact on the Company Date Established Explanation Impact on the Company
Regulations Regulations
PADK No. 37/ 2 December 2025 Provision of Regulating the provision of product and service PADG No. 24/2025 31 October 2025 Implementation Strengthening and adjustments to certain aspects such
PADK.08/2025 Information and information, the dissemination of information for of Real-Time Fund as the management of the web-based BI-RTGS payment
Communication marketing products and services, the Bank’s cooperation Settlement through gateway, periodic reconciliation of BI-RTGS transactions,
of Information for with third parties in the provision and dissemination of BI-RTGS System compliance with obligations related to information system
Marketing Financial information for marketing products and services, and security and cyber resilience, requirements to have an
Products and the documentation of product and service information incident response and recovery team, and responsibility
Services materials. for the accuracy of Fund Settlement instructions and all
information sent by the Bank to the Organiser through the
PADK No. 42/ 16 December 2025 Written Order This POJK regulates the authority of the OJK to issue BI-RTGS System.
PADK.03/2025 for Handling Written Orders to Banks to carry out and/or receive
Bank Issues Mergers, Consolidations, Acquisitions, Integrations, PADG No. 21/2025 20 October 2025 Foreign Exchange Ensuring the implementation of Foreign Exchange
through Merger, and/or Conversions (P3IK) in the context of handling Monetary Operation Monetary Operations regulations is in accordance with
Consolidation, Bank issues, as well as provisions regarding the criteria, the duties and authorities of Bank Indonesia in achieving
Acquisition, procedures, follow-up actions, implementation process, the objectives of Monetary Operations. Regulations
Integration, and/or evaluation of compliance, and submission of reports to on Foreign Exchange Monetary Operations include
Conversion the OJK. provisions for Monetary Operations Participants,
Intermediary Institutions, and other parties, including
PADG No. 4 of 2025 28 February 2025 Export Earnings Regulations concerning foreign currency export proceeds reporting obligations for conventional term deposit
Foreign Exchange from natural resources (DHE SDA) that have been transactions in foreign currencies, settlement of
and Import Payment deposited by Exporters into a Special Foreign Currency conventional term deposit transactions in foreign
Foreign Exchange Account for DHE SDA must continue to be maintained currencies, settlement of Buy and Sell Swap transactions,
within the Indonesian financial system in specified and settlement of DNDF transactions.
amounts and for certain periods as stipulated in the
Government Regulation regarding foreign exchange from PADG No. 23/2025 20 October 2025 Macroprudential The scope of the Regulation includes the obligations
the export activities of the utilisation, management, and/ Intermediation of RIM Current Accounts, the obligations of PLM, the
or processing of natural resources. Ratio and procedures for fulfilling the obligations of RIM Current
Macroprudential Accounts and PLM, the calculation of RIM, reporting
PBI No. 9 of 2025 26 November 2025 Macroprudential Regulations concerning the Macroprudential Liquidity Liquidity Buffer for obligations, and the procedures for imposing sanctions.
Liquidity Incentive Incentive Policy (KLM) implemented through the Commercial
Policy reduction of bank reserves at Bank Indonesia in order to Bank
meet the average rupiah reserve requirement obligations.
PADG No. 27 of 1 December 2025 Regulations on the Regulates regarding the provision of the Macroprudential
PADG No. 9 of 2025 27 March 2025 Institutions Regulating the provisions for PUVA Support Institutions 2025 Implementation of Liquidity Incentive Policy (KLM), data and reports for
Supporting the and PUVA Supporting Professions encompasses aspects Macroprudential KLM calculation, submission of information to banks, and
Money Market of duties, obligations, and registration. Liquidity Incentive research and recalculation of KLM provision.
and Foreign Policies
Exchange Market
and Professions PADG No. 29 of 16 December 2025 Amendment to Regulates amendments to PADG No. 21 of 2025,
Supporting the 2025 PADG No. 21 of including adjustments to the definition of working days,
Money Market and 2025 Concerning the expansion of types of foreign currencies for spot
Foreign Exchange Foreign Exchange and forward transactions, the addition of regulations
Market Monetary for executing spot transactions through an auction
Operations mechanism, adjustments to swap transaction regulations,
PADG No. 14 of 30 June 2025 BI-Fast Payment The second amendment to the Regulation of Board of and the addition of mechanisms for conducting spot and
2025 Implementation Governors Members Number 17 of 2023. This regulation forward transactions through an auction mechanism in
aims for BI-FAST participants to implement security the event of abnormal conditions.
standards that are aligned with current risk dynamics; in
accordance with information system security aspects, PADG No. 32 of 24 December 2025 Payment System Regulates the framework for structuring the industry,
cyber resilience, and information system security 2025 Industry Regulation classification of actors, activities, licensing/approvals,
standards, as well as the obligation to have a fraud business planning, activity development, product
management system, intended as an effort to enhance development, and/or collaboration, supervision, ensuring
transaction security and mitigate fraud risks in BI-FAST that Banks conduct independent assessments of
transactions. compliance with TIKMI (transactions, interconnection,
competence, risk management, and information
technology infrastructure), as well as submitting a
Strategic Business Plan (SBP) and a Payment System
Business Plan (RBSP).
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Changes in accounting policies and their
impact on the company
As part of its commitment to implementing regulatory‑compliant reporting practices, the Bank prepares and presents
financial statements in accordance with the Financial Accounting Standards (SAK) applicable in Indonesia, including
all Statements and Interpretations issued by the Board of Indonesian Accounting Standards – Institute of Indonesia
Chartered Accountants. The Bank has adopted and implemented both new and revised Statements of Financial
Accounting Standards (PSAK) and Interpretations of Financial Accounting Standards (ISAK). These changes in
accounting policies are implemented in accordance with the provisions set forth in each standard and interpretation.
The following amendment and adjustment to the standards became effective for annual periods beginning on or after 1
January 2025, with early adoption permitted:
• Amendment to PSAK 221: “The Effects of Changes in Foreign Exchange Rates” regarding lack of exchangeability
The adoption of this amendment has been carried out in accordance with the respective transitional provisions of
the standard.
The implementation of this standard did not have a significant impact on the amounts reported in the current period or
prior periods.
PT Bank QNB Indonesia Tbk Annual Report 2025
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5
Corporate
governance
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
GCG foundations and policy
The Bank applies the principles of Good Corporate Governance
(GCG) by developing systematic internal policies and procedures,
ensuring that the quality of the Company’s management remains
well-maintained and can be improved in a measurable manner.
Foundation of corporate governance 10. OJK Circular Letter No. 14/SEOJK.03/2025 dated
implementation 24 June 2025, regarding the Implementation of
Governance for Commercial Banks;
The implementation of GCG serves as a comprehensive 11. OJK Regulation No. 29/POJK.04/2016 dated 29
foundation for the Bank in achieving solid performance, July 2016, regarding the Annual Report of Issuers or
improving profitability, and creating sustainable value for Public Companies;
all stakeholders. This approach also ensures business 12. OJK Circular Letter No. 9/SEOJK.03/2020 dated 30
resilience and sustainability amid changes in the June 2020, regarding Transparency and Publication
business environment. of Conventional Commercial Bank Reports;
13. OJK Circular Letter No. 16/SEOJK.04/2021 dated 29
To maintain its effectiveness, the Bank continuously June 2021, regarding the Form and Content of the
refines its GCG practices to remain aligned with industry Annual Report of Issuers or Public Companies;
developments and regulatory requirements. All these 14. OJK Regulation No. 14/POJK.04/2022 dated 22
efforts are carried out based on governance standards August 2022, regarding the Submission of Periodic
and guidelines established by OJK, as well as applicable Financial Reports of Issuers or Public Companies;
laws and regulations, including but not limited to: 15. OJK Regulation No. 37/POJK.03/2019 dated 19
1. Law No. 10 of 1998 on the Amendments to Law December 2019, regarding Transparency and
No. 7 of 1992, as amended several times and most Publication of Bank Reports;
recently by Law No. 4 of 2023 on the Development 16. OJK Regulation No. 33/POJK.04/2014 dated 8
GCG implementation objectives
and Strengthening of the Financial Sector; December 2014, regarding the Board of Directors
2. Law No. 40 of 2007 on Limited Liability Companies, and Board of Commissioners of Issuers or Public
as last amended by Government Regulation in Lieu Companies;
of Law No. 2 of 2022 on Job Creation; 17. OJK Regulation No. 18 of 2025 dated 4 August
3. OJK Regulation No. 21/POJK.04/2015 dated 16 2025, regarding transparency and publication of The Bank implements GCG comprehensively to uphold 3. Encouraging Shareholders, members of the Board
November 2015 on Guidelines for Implementation of bank reports; governance discipline and ensure that every business of Commissioners, and members of the Board
Corporate Governance for Public Companies; 18. OJK Circular Letter No. 29/SEOJK.03/2025 dated process adheres to principles that protect the interests of Directors to make decisions and take actions
4. OJK Circular No. 32/SEOJK.04/2015 dated 26 November 2025, regarding transparency and of the Bank and its Shareholders. The objectives of this based on principles of high moral standards and
17 November 2015 regarding Guidelines for publication of conventional commercial bank implementation include: compliance with laws and regulations;
Implementation of Corporate Governance for reports; 1. Achieving sustainable growth at all levels of the 4. Promoting awareness of the Bank’s social
Public Companies; 19. OJK Regulation No. 46/POJK.03/2017 dated 12 July organisation, including the Board of Commissioners responsibility, particularly regarding the
5. OJK Regulation No. 45/POJK.03/2015 dated 23 2017, regarding the Implementation of Compliance and the Board of Directors, members of the environmental and social interests of the
December 2015, on Implementation of Governance Functions for Commercial Banks; Bank Committees, Executive Officers, and Bank communities where the Bank operates.
in Providing Remuneration for Commercial Banks; 20. OJK Regulation No. 18/POJK.03/2016 dated 16 employees, within a management system based on 5. Enhancing the competitiveness of the Bank,
6. OJK Regulation No. 4/POJK.03/2016 dated 3 March 2016, regarding the Implementation of Risk five fundamental principles of good governance, domestically and internationally, to increase market
February 2016, regarding Financial Soundness Management for Commercial Banks; grouped into three aspects, namely governance confidence, thereby stimulating investment flows
Assessment for Commercial Banks; 21. OJK Circular Letter No. 34/SEOJK.03/2016 dated 1 structure, governance process, and governance and sustainable national economic growth.
7. OJK Circular Letter No. 14/SEOJK.03/2017 dated 17 September 2016, regarding the implementation of outcome, in accordance with the Financial Services 6. The Bank implements the principles of Good
March 2017, regarding the Assessment of the Health risk management for commercial banks. Authority regulations concerning the assessment of Corporate Governance across all business activities,
Level of Commercial Banks; a Bank’s health level; in compliance with Financial Services Authority
8. OJK Regulation No. 5 of 2024 dated 27 March 2024, Furthermore, several internal charters serve as corporate 2. Empowering the functions and independence of (OJK) regulations governing commercial bank
regarding the Determination of Supervision Status governance guidelines within the Bank, namely: each governing body, namely the General Meeting of products and other activities carried out by the
and Handling of Commercial Bank Problems; 1. Good Corporate Governance Charter; Shareholders (GMS), Board of Commissioners, and Bank, including the procurement of goods and/
9. OJK Regulation No. 17 of 2023 dated 14 September 2. Board of Commissioners Charter; Board of Directors; or services, employee recruitment processes,
2023, regarding the Implementation of Governance 3. Board of Directors Charter; and the distribution of social and environmental
for Commercial Banks; 4. Audit Committee Charter; responsibility funds.
5. Remuneration and Nomination Committee Charter;
6. Risk Oversight Committee Charter; and
7. Internal Audit Charter.
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GCG principles
The Bank continuously enhances the quality of its GCG implementation based on the principles of Transparency,
Accountability, Responsibility, Independence, and Fairness. Guided by these principles, the Bank upholds the GCG Principles Description Implementation at the Bank
implementation of GCG through a firm commitment to:
1. Consistently ensuring that its business activities prioritise the principle of transparency; Independency Accelerate the implementation of 1. Assurance that each organ precludes any party’s domination,
2. Establishing performance assessment indicators that align with corporate values, business objectives, and strategies, the GCG principles by operating is free from the influence of any certain interest, avoids
thereby reflecting the Bank’s accountability; independently with an appropriate conflict of interest and any influence or pressure, so that
3. Enhancing practices grounded in prudent banking principles and ensuring compliance with all applicable regulations balance of power, in such a manner decision-making can be carried out objectively.
as a manifestation of the Bank’s responsibility; that no single organ shall dominate 2. Assurance that each organ exercises its functions and duties
the other and that no intervention in accordance with the Articles of Association and the laws
4. Making decisions independently, objectively, and free from any conflict of interest; and
from other party shall exist. and regulations, not dominating each other and or shifting
5. Continually considering the interests of all stakeholders based on the principle of fairness and equality. responsibility to others.
The following is an explanation of each GCG principle implemented by the Bank: Fairness Always consider the interests 1. Opportunities for stakeholders to provide input and opinions
of shareholders and other in the interest of the Bank and establish access to the Bank’s
stakeholders based on a fairness information in accordance with the transparency principle
principle in conducting business and within the scope of their respective capacities.
GCG Principles Description Implementation at the Bank activities. 2. A fair and equitable treatment of stakeholders in accordance
with the benefits and contributions given to the Bank.
Transparency Preserve and maintain objectivity 1. Disclosure of information in a timely, appropriate, clear, 3. Equal opportunity in the recruitment of employees, in career
in business practice, the Bank accurate, and comparable manner, making it accessible to development and for employees to carry out their duties
shall provide material and stakeholders in accordance with their rights. professionally.
relevant information that is easily 2. Disclosure of information which includes but not limited to
accessible and comprehensible to the Bank’s vision, mission, business targets and strategy,
stakeholders. financial condition, composition and compensation of
the management, controlling shareholders, shares owned
To take the initiative to disclose by members of the Board of Directors and Board of
not only issues mandated by laws Commissioners and their family members in the company
and regulations, but also other and other companies, risk management system, oversight
information deemed necessary by and internal control system, GCG structure and mechanism
GCG roadmap
Shareholders, creditors, and other and its level of compliance, and important events that may
stakeholders for their decision- affect the condition of the Bank.
making. 3. Fulfilment of provisions on confidentiality in accordance with
laws and legislation, professional confidentiality, and personal
rights.
The Bank adopts a governance roadmap as a long-term guideline to ensure that the strengthening of GCG is carried
4. Formal written policies are proportionally communicated to
out systematically. The roadmap comprises three strategic phases, namely Corporate Governance Commitment, Good
stakeholders.
5. Conduct the General Meeting of Shareholders (GMS)
Governed Company, and Good Corporate Citizen, designed to guide the continuous refinement of policies, oversight
in accordance with the provisions, with the resolutions processes, and performance evaluation.
published.
6. Prepare an annual report that is accessible to the public. Roadmap GCG QNB Indonesia
Accountability Account for its performance 1. Clear definition of job descriptions and responsibilities of
transparently and fairly, and to each organ and all employees that are in line with the Bank’s 1 2 3
manage business in a proper and vision, mission, corporate values, and strategy.
measurable manner, such that 2. Assurance that all the Bank’s organ and employees have the Corporate Governance Commitment Good Governed Company Good Corporate Citizen
it is aligned with the interest of qualifications that fit their respective duties, responsibilities,
the Bank by also considering and roles in GCG implementation.
Commitment System Culture
the interest of shareholders and 3. Assurance of the existence of an effective internal control
The Bank complies with various GCG The Bank conducts its operational The Bank is accepted as part of the
other stakeholders. Accountability system within the Bank.
guidelines with the support of integrated activities effectively by enhancing community through a holistic and
is a prerequisite for achieving 4. Establishment of performance indicators for all members of
risk management and compliance. compliance with applicable laws and sustainable CSR approach, taking into
sustainable performance. the Board of Directors and Board of Commissioners, as well
regulations as well as the generally account the interests of shareholders
as employees, that are consistent with the Bank’s objectives,
accepted ethical values in the banking and stakeholders.
and the reward and punishment system.
industry, and by adhering to the
5. Assurance that each organ of the Bank and all employees
principles of Good Governance as
uphold the business ethics and code of conduct in executing
stipulated in the OJK Regulation on the
their duties and responsibilities.
Governance of Commercial Banks.
Responsibility Comply with the applicable laws 1. Assurance that all the Bank’s organs apply prudent banking
and regulations and fulfil its principles and comply with the laws and regulations, its
responsibility to the communities articles of association, and internal regulations.
and environment for the purpose of 2. Fulfilment of social responsibility by having an awareness of
maintaining long-term sustainability the environmental and societal interests of the communities
of the business and to be in which the Bank operates through appropriate planning and
recognised as a good corporate implementation to address the issues.
citizen.
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GCG mechanism GCG programmes in 2025
To ensure that the implementation of Good Corporate Governance The Bank prioritises strengthening governance through a series of
(GCG) principles is consistent and effective across all operational structured and measurable GCG programmes to ensure improved
activities, the Bank implements a series of structured and quality of oversight, compliance, and business process integrity. All
comprehensive governance mechanisms. These mechanisms are initiatives are developed in alignment with the Indonesian Banking
established through various charters and internal policies that serve GCG Guidelines and are designed to reinforce a governance
as the primary foundation for supervisory oversight, control, and foundation that is adaptive to industry dynamics and regulatory
organisational integrity. requirements.
These GCG instruments include the Good Corporate Through policy refinement, enhanced control 4. The Bank has established committees under the
Governance Charter, the Code of Conduct (Ethics mechanisms, and the strengthening of ethical culture Board of Directors, namely the Risk Management
Code), the Board of Commissioners Charter, the Board across all levels of the organisation, the Bank ensures Committee, Credit Committee, Remedial Credit
of Directors Charter, the Remuneration and Nomination that governance implementation not only meets Committee, Human Resources Committee, New
Committee Charter, the Audit Committee Charter, minimum standards but also creates added value for Products and Activities Committee, Asset and
as well as the Risk Monitoring Committee Charter. In stakeholders. The GCG Programme implemented in Liability Committee, Information Technology
addition, the Bank enforces various strategic policies, 2025 include: Committee, Procurement Committee, Fraud
including the Communication Policy with Shareholders 1. The Bank has prepared and reviewed the GCG Monitoring Committee, Credit Policy Committee,
and Investors, the Conflict of Interest and Insider Charter, the Audit Committee Charter, the Operational Risk Committee, Early Alert Committee,
Transaction Policy, the Disclosure and Transparency Remuneration & Nomination Committee Charter, AML-CFT Committee, UCan Product Committee,
Policy, the QNB Indonesia Stakeholder Rights Policy, the Risk Monitoring Committee Charter, the Internal Governance, Risk and Compliance Committee,
the QNB Indonesia Corporate Secretary Policy, the Audit Charter, and the Division of Duties and Artificial Intelligence (AI) Committee, Information
Personal Data Protection Policy, the Compliance Authorities of the Board of Directors, as well as the Security Committee, as well as the Environmental,
Collated Policy, the Anti-Money Laundering Policy, the Self-Assessment Policy on the performance of the Social, and Governance (ESG) Committee.
Prevention of Terrorism Financing and the Prevention Board of Commissioners and the Board of Directors. 5. The Board of Directors has established a Charter as
of Proliferation of Weapons of Mass Destruction Policy, 2. The Bank has established committees under a Guideline and Rules of Conduct for the Board, as
the Internal Audit Policy, Financial Accounting Policy, the Board of Commissioners, namely the Risk stated in the Board Charter, which is binding on each
Risk Management Policy, Funding Policy, Information Monitoring Committee, the Audit Committee, and member of the Board. This includes accountability,
Technology Policy, Human Resources Policy, the the Remuneration & Nomination Committee, each structure and membership, membership criteria,
Whistleblowing Policy, the Anti-Fraud Policy, the of which has a Charter serving as the Guideline and independent directors, term of office, duties
Anti-Bribery and Corruption Policy, the Chinese Walls Procedures for the Committees as stated in point 1 and responsibilities, authority, work ethics, work
Policy, and the Consumer Protection Policy, General above and reviewed periodically. values, working hours, temporary replacement of
Compliance Policy, Cybersecurity Policy, Sanctions 3. The Board of Commissioners has established the compliance director, meetings, reporting and
Policy, Common Reporting Standard (CRS), Politically a Charter as a Guideline and Rules of Conduct accountability, as well as aspects of transparency.
Exposed Persons (PEP) Policy, Sustainability Policy, for the Board of Commissioners, as outlined in 6. The Bank has reviewed several existing policies while
Foreign Account Tax Compliance Act (FATCA) the Commissioners’ Charter, which binds each continuing to comply with applicable regulations and
Policy, Know Your Customer (KYC) Policy, Fraud member of the Board of Commissioners. This laws in Indonesia, and adjusted them in accordance
Investigation Policy. includes accountability, structure and membership, with QNB Group policies, while still adhering to the
membership criteria, independent commissioners, provisions of the Regulatory Authority, including
The comprehensive implementation of this mechanism term of office, duties and responsibilities, authority, Disclosure & Transparency, Conflict of Interest and
not only reinforces governance discipline in every work ethics, work values, working hours, meetings, Insider Dealing, Stakeholder Rights Policy, Anti-
business process and interaction with stakeholders but reporting, and the accountability of the Board of Bribery and Anti-Corruption Policy, Whistleblowing
also ensures the sustainable achievement of the Bank’s Commissioners, as well as aspects of transparency. Policy, General Compliance Policy, Communication
long-term strategic objectives, including: Policy with Shareholders and Investors, FATCA
1. Reducing capital costs; Policy, CRS Policy, Sanctions Policy, Anti-Fraud
2. Increasing value for shareholders while consistently Policy, KYC Policy, Chinese Walls Policy, Anti-Bribery
considering the interests of all stakeholders based and Corruption Policy, and Data Protection Policy.
on principles of fairness and equity;
3. Gaining support from stakeholders to enable
sustainable operation and growth;
4. Enhancing practices based on banking prudence
principles and ensuring compliance with all
applicable regulations as a manifestation of the
Bank’s responsibility.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
GCG assessment
GCG plays a strategic role in ensuring the health and sustainability of the Bank’s operations, in line with the assessment Summary of governance self-assessment being “Professionalism with Integrity” (which
parameters set by the regulator. The Bank continues to strengthen its commitment to implementing governance through composite score calculation states that we are constantly improving our
comprehensive adjustments to GCG practices to align with POJK No. 17 of 2023 and SEOJK No. 14/SEOJK.03/2025 competence and behaviour so that we can be
regarding the Implementation of Governance for Commercial Banks. Based on the above self-assessment results, the relied upon to provide the expected results,
implementation of governance at QNB Indonesia and that we are honest, fair, and responsible),
The implementation of the principles of Good Corporate Governance is placed on par with the assessment of risk profile, reflects the management’s consistency in applying GCG the Board of Directors’ Decree on Procedures
profitability, and capital adequacy. To meet these standards, the Bank ensures the implementation of Good Governance principles effectively and measurably. This achievement related to Gifts and Hospitality and other
within the Bank, covering at least five (5) principles, namely the principles of transparency; accountability; responsibility; reaffirms the management’s commitment to governance internal policies, as well as a Statement in the
independence; and fairness, which are realised through a self-assessment mechanism conducted every six (6) months quality, where any findings or potential weaknesses Integrity Pact.
and covering at least 16 assessment factors. The self-assessment is carried out comprehensively and is grouped into are promptly addressed through swift, systematic c. Strengthening the governance structure through
three (3) governance aspects, namely governance structure, governance process, and governance outcome. actions grounded in prudence to ensure the integrity the establishment of policies and procedures on
of decision-making processes and the effectiveness of the implementation of personal data protection
Based on the results of the GCG self-assessment for the second semester of 2025, as listed in the GCG Assessment internal control. as a guideline for QNB Indonesia, including the
Matrix, the Bank maintains a level 2 rating with the predicate ‘Good.’ The details of the assessment results are presented monitoring of data protection by design and by
in the following table: 1. Governance Structure default, data security, and data subject rights.
Positive factors in the aspects of the Bank’s d. The Bank has established a dedicated unit,
governance structure are: Financial Reporting Risk (FRR), under the Risk
2025 Score a. The Bank’s organisational structure is in Directorate, responsible for preventing fraud or
accordance with applicable regulations, namely manipulation in the Bank’s financial information
No. Assessment Factors
in terms of composition, independence, and/or financial statements, as part of Internal
Semester 1 **) Semester II appointment/dismissal and quality of human Control over Financial Reporting (ICOFR).
resources for the Board of Commissioners, e. The Bank has implemented an Anti-Fraud and
1. The implementation of duties, responsibilities, and authorities of the Board of 1 1 Board of Directors, Board of Commissioners’
Directors Anti-Bribery & Corruption (ABC) Strategy, which
Committees, including the completeness of includes, among others:
independent parties, Compliance Working • Implementation of Fraud Prevention
2. The Implementation of the duties, responsibilities, and authorities of the Board of 1 1
Unit, Internal Audit Unit (SKAI), and the Risk Strategy
Commissioners
Management Unit, as follows: • Implementation of Fraud Detection Strategy
3. Completeness and Implementation of Committee Duties 2 2 • The number, composition, criteria, and • Implementation of Fraud Investigation
independence of the Board of Directors Strategy, and
4. Handling Conflicts of Interest 1 2 comply with OJK regulations. • Implementation of Fraud Monitoring
• The number, composition, criteria, and Strategy
5. Implementation of the Compliance Function 2 2 independence of the members of the 2. Governance process
Board of Commissioners comply with OJK Positive factors in the Bank’s governance process
6. Implementation of the Internal Audit Function 2 2 regulations. aspects are:
• The establishment, structure, and a. The duties, functions, and responsibilities of all
7. Implementation of the External Audit Function 1 1 membership of the Audit Committee, Risk lines and functions in the Bank were properly
Oversight Committee, and Remuneration & carried out, including the implementation of
8. Implementation of Risk Management, including the Internal Control System 2 2
Nomination Committee are in accordance transparency with respect to the Board of
with applicable regulations. Commissioners and Board of Directors, as well
9. Provision of remuneration *)N/A 2
• The Board of Commissioners, Board as the Bank’s employees, implementing a culture
10. Provision of Funds to Related Parties and Provision of Large Exposure 2 2 Committees, Board of Directors, Senior of compliance, implementing whistleblowing
Management, and Executive Officers, as well and anti-fraud, increasing risk awareness, and
11. Integrity of reporting and information technology systems 2 2 as employees, take necessary measures to adequate internal control.
avoid conflicts of interest. b. The Bank has also implemented periodic
12. Bank's Strategic Plan 2 2 • Active supervision by the Board of Directors transparency of its financial and non‑financial
and Commissioners has been implemented conditions to stakeholders in accordance with
13. Shareholder aspects *)N/A 2 effectively and sustainably. applicable regulations, ensured transparency
b. The Bank has various policies, systems, and of the Bank’s product information, and
14. Implementation of anti-fraud strategies, including anti-bribery measures *)N/A 2 procedures for resolving conflicts of interest implemented consumer protection through
as stated in the Articles of Association, Good adequate and easily accessible media for
15. Implementation of sustainable finance, including the application of social and *)N/A 2
Corporate Governance Charter, Board of customers and the general public.
environmental responsibility
Commissioners’ charter, Board of Directors’ c. There were no transactions involving conflicts
Composite Score Based on the Bank’s Self-Assessment 2 2 charter, Conflict of Interest and Insider of interest and no decision‑making that could
Transaction Policy, Disclosure and Transparency adversely affect or reduce the Bank’s interests.
Policy, Stakeholder Rights Policy, Anti-Bribery Should such circumstances arise, they will be
*) These factors still refer to the previous OJK regulation, which is not included as an assessment factor. and Corruption Policy, Audit Committee properly administered and documented in
**) The assessment factors for the second semester of 2025 refer to the latest OJK regulation, which effectively start to the position as of Charter, Risk Oversight Committee Charter accordance with applicable regulations.
December 2025. and Work Guidelines, Remuneration and
Nomination Committee Charter, Board of
Directors’ Decree on QNB Values, one of which
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
d. having a financial reporting process with 3. Governance outcome The following presents the details of the agenda items, resolutions, and compliance with the GMS resolutions:
integrity to ensure the truthfulness, accuracy, Positive factors in the Bank’s governance outcome
and transparency of the Financial Information aspects are:
and Financial Statements produced. a. For recurring findings, the Bank followed up Implementation
Agenda AGMS Resolution
by carrying out comprehensive refinements, Status
Negative factors relating to the Bank’s governance including improving processes, products, and
process are as follows: increasing the risk awareness of Bank employees First Item To approve the Annual 1. Accepted and approved the Bank’s Annual Report for Implemented in
a. Although not material, certain weaknesses and through dissemination and training. The follow- Report (including the the fiscal year ending 31 December 2024, including the 2025
findings from both internal and external parties up process has been carried out thoroughly Board of Directors’ Report of the Board of Directors and the Report on the
remain present across various processes within and continuously. Report, the Board Supervision of the Board of Commissioners.
of Commissioners’ 2. Received, approved, ratified the Company’s Financial
work units. Nevertheless, the Bank and Management b. The Bank has endeavored to achieve optimal
Supervisory Report, Statements for the fiscal year ending 31 December 2024,
continue to undertake improvements across multiple performance, resulting in a positive Profit Before and the ratification of which have been audited by the Public Accounting Firm
areas, particularly in credit activities, operations, IT Tax (PBT) in 2025, which is believed to be Financial Statements for Purwantono, Sungkoro & Surja (EY) pursuant to Report
risk, and enterprise‑wide processes. sustainable and expected to continue improving. the fiscal year ended on Number 00121/2.1032/AU.1/07/1681-2/1/II/2025 dated
b. Several work units have yet to be supported by Although the Profit After Tax in 2025 is negative, 31 December 2024). 28 February 2025 “fairly, in all material respects, the
modern and integrated systems to adequately this is due to a significant charge of Deferred Tax financial position of PT Bank QNB Indonesia Tbk as
enhance the quality of daily operations. As a result, Assets (DTA) this year. of 31 December 2024, and its financial performance
the potential for operational risks arising from and cash flows for the year ended, in accordance with
human factors and internal processes remains Negative factors relating to the Bank’s governance Indonesian Financial Accounting Standards,” thereby
relatively vulnerable. outcomes are as follows: granted full release and discharge (acquit et de charge)
to all members of the Company’s Board of Directors
Although not material, the Bank was subject to
and Board of Commissioners for their management and
certain regulatory penalties imposed by the Financial supervisory duties performed during the 2024 fiscal
Services Authority (OJK) and Bank Indonesia. year, to the extent that such actions are reflected in the
However, the root causes of such penalties were Financial Statements for the 2024 fiscal year, and do not
promptly addressed and remediated by the Bank. constitute a criminal offense, provided that such release
and discharge shall not apply to any member of the Board
of Directors and/or the Board of Commissioners who
is proven, or will be proven, to have acted beyond their
authority (ultra vires).
GCG structure
Second Item To determine the Approved the appropriation of the Bank’s net profit for Implemented in
appropriation of the the fiscal year ended 31 December 2024, amounting 2025
Bank’s net profit for to IDR55,638,012,414, to strengthen the Bank’s capital.
the fiscal year ended 31 Accordingly, for the 2024 fiscal year, the Bank did not
December 2024. distribute cash dividends to shareholders.
General meeting of shareholders Holding of 2025 GMS
Throughout 2025, the Company held 1 (one) GMS, held Third Item To appoint a Public 1. Approved the delegation of authority to the Bank’s Implemented in
The general meeting of shareholders (GMS) is one of
Accountant and/or Public Board of Commissioners to appoint and determine the 2025
the highest governing bodies within the corporate on 22 April 2025.
Accounting Firm to audit honorarium of an Independent Public Accountant in
governance structure. The GMS serves as a forum the Bank’s Financial carrying out an audit of the Bank’s Financial Statements
for shareholders to make key decisions transparently The stages of organising the 2025 Annual GMS were Statements for the 2025 for the fiscal year ending 31 December 2025, based on the
regarding the continuity of the Company’s operations. as follows: fiscal year and determine following criteria:
Through the GMS, shareholders may exercise their rights • Notification to OJK: 5 March 2025 the honorarium for a. The Public Accountant must be registered under OJK;
in accordance with applicable laws and regulations. • AGMS Announcement: 12 March 2025 the Public Accountant b. The Public Accountant must have the competence to
• AGMS Invitation: 27 March 2025 and other terms of meet the deadlines set by the Company;
The GMS consists of the Annual GMS (AGMS) and the • AGMS Implementation Date: 22 April 2025 appointment. c. The appointment must align with the
Extraordinary GMS (EGMS). The Annual GMS must be • AGMS Resolution Announcement: 24 April 2025 recommendations of the Company’s Audit Committee;
• AGMS Minutes Submission: 7 May 2025 d. The honorarium and other appointment requirements
convened no later than six months after the end of the
for the Public Accounting Firm must be determined
fiscal year, unless otherwise determined by the OJK competitively and reasonably; and
under certain conditions. The other type of GMS is the The 2025 AGMS was attended physically by 4 members
e. The appointment must not contravene prevailing laws
Extraordinary GMS (EGMS), which may be held at any of the Board of Commissioners and 4 members of the and regulations.
time as needed. Board of Directors, as well as shareholders and their 2. Authorised the Board of Commissioners to determine the
proxies representing 32,196,937,962 shares (equivalent honorarium and other terms for the Public Accountant,
to 91.58% of the total shares with valid voting rights as well as to appoint a replacement Public Accountant
issued by the Bank). from the same Public Accounting Firm and to dismiss
the previously appointed Public Accountant if, for any
reason, they are unable to complete the audit of the
Bank’s Financial Statements for the fiscal year ending 31
December 2025.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Board of Commissioners
The Board of Commissioners is a Bank organ tasked Appointment and/or replacement or dismissal
Implementation with carrying out general and/or specific supervision
Agenda AGMS Resolution Any proposal for the appointment, replacement, or
Status according to the Articles of Association and providing
dismissal of members of the Board of Commissioners
advice to the Board of Directors.
Fourth Item To determine the 1. Approved the delegation of authority to the Company’s Implemented in
to the GMS shall consider the recommendation of
honorariums/salaries and Controlling Shareholder, Qatar National Bank (Q.P.S.C.), 2025 the Remuneration & Nomination Committee. The
The Board of Commissioners’ members are individuals
other allowances for the to determine the amount of salaries or honorarium, appointment or replacement process is carried
who meet OJK’s requirements and are required to
members of the Board of service fees, and other benefits for all members of the out by prioritising professionalism, independence,
maintain high standards of integrity, competence, and
Directors and Board of Company’s Board of Commissioners for the 2025 fiscal competency alignment, and diversity that support
professional reputation throughout their term of office.
Commissioners for the year, considering the recommendations of the Company’s the execution of the duties and responsibilities of the
2025 fiscal year. Remuneration and Nomination Committee. Board of Commissioners. All procedures related to the
2. Approved the delegation of authority to the Company’s Board of Commissioners charter
appointment, replacement, or dismissal of members are
Board of Commissioners to determine the amount of The Board of Commissioners has a Charter that serves regulated in the Board of Commissioners’ charter.
salaries, service fees, and other benefits for all members
as a guideline and code of conduct governing all its
of the Company’s Board of Directors for the 2025 fiscal
year, considering the recommendations of the Company’s
members. The Bank’s Board of Commissioners’ charter Composition & membership
Remuneration and Nomination Committee. No. 1/04/001.04/III/2024, updated and enacted on 7
The Bank’s Board of Commissioners, consisting of
March 2024, regulates various key matters, including
four members, fully complies with the provisions of
Fifth Item To approve the 1. Approved the Company’s Recovery Plan as set out in Implemented in structure and membership, criteria and composition,
POJK Number 17 of 2023 on the Implementation of
Company’s Recovery the Recovery Plan of QNB Indonesia, which has been 2025 term of office, duties and responsibilities, authorities,
Governance for Commercial Banks, which stipulates a
Plan. recorded in OJK’s supervisory administration pursuant work ethics, work culture, accountability, meetings,
to OJK Letter No. S-36/PB.32/2025 dated 14 February minimum of three members and a maximum equal to
reporting and accountability mechanisms, transparency,
2025 regarding the Improvement of the Company’s 2024 the number of the Board of Directors. Two members are
working relations between the Board of Commissioners
Recovery Plan. domiciled in Indonesia, and half of the total members
and the Board of Directors, as well as closing provisions.
2. Approved the granting of power and authority to the serve as Independent Commissioners.
Company’s Board of Directors, subject to prior approval
from the Board of Commissioners, in relation to the In 2025, there were no changes to the Board of
implementation of the Company’s Recovery Plan, effective Commissioners’ composition or membership.
as of the date the proposal was received and approved by Accordingly, the Board of Commissioners’ composition
the Meeting.
as of 31 December 2025 is as follows:
Sixth Item Realisation Report of the It was for reporting purposes only, and no resolutions were Implemented in
Use of Proceeds from the made. The realisation and intended use of the funds were 2025
Limited Public Offering entirely in accordance with the Prospectus of the Limited
VII Year 2023. Public Offering VII of QNB Indonesia Year 2023. Composition of the Board of Commissioners as of 31 December 2025
Implementation of 2024 GMS Resolutions Most Recent Legal Basis
Name Position BI/OJK Approval Term of Office
of Appointment
All resolutions of the 2024 AGMS and EGMS were fully implemented within the same year, as
documented in the 2024 Annual Report and published on the Bank’s official website.
Fatma Al-Suwaidi President AGMS on 30 May 2024 4 June 2021 June 2021–August 2021
Commissioner (Initially appointed at the 2021–2024
EGMS on 17 December 2024-2027
2020)
Khalid Al-Sada Commissioner AGMS on 30 May 2024 11 October 2019 2019–2021
(Initially appointed at the 2021–2024
AGMS on 26 June 2019) 2024-2027
Djoko Sarwono Independent AGMS on 30 May 2024 11 November 2015 2015–2018
Commissioner (Initially appointed at 2018–2021
the EGMS on 9 October 2021–2024
2015) 2024-2027
Muhammad Anas Malla Independent AGMS on 30 May 2024 24 November 2011 2011–2012
Commissioner (Initially appointed at the 2012–2015
EGMS on 16 September 2015–2018
2011) 2018–2021
2021–2024
2024-2027
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Orientation programme Independence Concurrent positions
The Bank has an orientation programme for newly appointed members of the Board of Commissioners. This aims to An Independent Commissioner is a member of Members of the Board of Commissioners are prohibited
provide an understanding of the Bank’s vision, mission, and values, as well as the duties and responsibilities, code of the Board of Commissioners who has no financial, from holding concurrent positions that are restricted
ethics, organisational structure, and the working guidelines and procedures of the Board of Commissioners, to ensure management, share ownership, and/or familial relations under the prevailing laws and regulations. There are
that the supervisory and advisory functions are carried out effectively. with members of the Board of Directors, members several positions that are not considered concurrent
of the Board of Commissioners, or the controlling positions as per OJK regulations, provided that
Throughout 2025, there were no changes in the composition or new members of the Board of Commissioners, and thus, shareholder, including the ultimate controlling such roles do not result in the individual neglecting
the Bank did not hold the orientation programme. shareholder. In addition, Independent Commissioners their duties and responsibilities as a member of the
must not have any relations with the Bank that could Board of Commissioners. Information regarding
Training affect their ability to act independently. concurrent positions held by each member of the
Board of Commissioners is presented in the Board of
The Bank is committed to ensuring that the Board of Commissioners maintains optimal capability in strategic oversight
Independent Commissioners are required to possess Commissioners Profile section of this Annual Report.
and decision-making. Throughout 2025, members of the Board of Commissioners participated in a series of training
adequate and relevant knowledge in the banking
programmes designed to enhance their insights, competencies, and understanding of industry developments and
sector, as well as significant experience in banking and/
leading corporate governance practices, as follows:
or finance.
As of 31 December 2025, the Bank’s Independent
Training and Education Commissioners consist of 2 (two) members, in
Name Venue and Date Organiser accordance with the requirement of a minimum of 50%
Materials
of the total members of the Board of Commissioners.
Fatma Al-Suwaidi Risk Management Certification Bali, 24 - 25 April 2025 Indonesian Banker Association
Both Independent Commissioners have served for more
Refresher Programme Level 6 than two consecutive terms. Their reappointment was
based on the following considerations:
Khalid Al-Sada Risk Management Certification Bali, 24 - 25 April 2025 Indonesian Banker Association 1. Performance assessment of the
Refresher Programme Level 6 Independent Commissioners;
2. Assessment by the Board of Commissioners’
Djoko Sarwono • Risk Management • Bali, 24 - 25 April 2025; • Indonesian Banker meeting confirming that the Independent
Certification Refresher • Jakarta, 26 August 2025 Association Commissioners continue to act independently;
Programme Level 6; • Toronata Tambun, Lecturer 3. Assessment by the Head of Internal Audit and the
• AI Training at a reputable State executive overseeing the human resources function,
University of Technology
confirming that the Independent Commissioners
remain capable of acting independently; and
Muhammad Anas Malla • Risk Management • Bali, 24 - 25 April 2025; • Indonesian Banker
Certification Refresher • Jakarta, 26 August 2025 Association 4. Statement by the Independent Commissioner at the
Programme Level 6; • Toronata Tambun, Lecturer GMS regarding their independence.
• AI Training at a reputable State
University of Technology
Ownership of shares by members of the Board
of Commissioners
Members of the Board of Commissioners are required
to report any share ownership of 5% or more in the
Bank, other banks, or other companies, both domestic
and international. This report is updated annually and
submitted promptly to the regulator whenever there is a
change in share ownership.
As of 31 December 2025, none of the members of
the Board of Commissioners owned more than 5% of
the paid-up capital in the Bank, other banks, non-bank
financial institutions, or other companies, whether
domestic or international.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Financial or familial relations of Board of Commissioners members 9. Executive Responsibilities: Reviewing and approving Throughout 2025, the Board of Commissioners held 7
the Bank’s long-term strategy, annual business (seven) meetings and 7 (seven) joint meetings with the
plan and budget, performance in all aspects of Board of Directors. The following is a summary of the
The table below presents familial and financial relationships among members of the Board of Commissioners,
business, and corporate social responsibility, as well Board of Commissioners’ agenda and attendance at
Board of Directors, and Controlling Shareholder up to the Ultimate Controlling Shareholder.
as reviewing and approving policies including but these meetings.
not limited to the AML CFT policy, risk management
policy (including IT risk and cybersecurity risk),
credit policy, credit restructuring policy, write off Agenda of the Board of Commissioners
Familial Relations with Financial Relations with policy, and premium customer service policy; Meetings in 2025
10. Formation of Committees: Establishing committees
16 January 23 June
Name
Board of Board of Controlling Board of Board of Controlling under the Board of Commissioners to assist the 1 2025 4 2025
Commissioners Directors Shareholder Commissioners Directors Shareholder Board of Commissioners’ discharge of duties
and responsibilities effectively, communicating
intensively with the committees, and supervising 13 March 25 August
Yes No Yes No Yes No Yes No Yes No Yes No
and evaluating these committees’ work performance
2 2025 5 2025
on a regular basis.
Fatma Al-Suwaidi √ √ √ √ √ √
22 April 23 October
Khalid Al-Sada √ √ √ √ √ √
Board of Commissioners meetings 3 2025 6 2025
Meeting policy
Djoko Sarwono √ √ √ √ √ √
The Board of Commissioners is required to hold 9 December
7 2025
Muhammad Anas Malla √ √ √ √ √ √ Board of Commissioners meetings on a regular
basis at least once every two months, or at any time
deemed necessary by any member of the Board
of Commissioners, or upon written request from a
member of the Board of Directors, or from shareholders Agenda of the Board of Commissioners–Board of
representing at least 1/10 of the total shares with valid Directors Joint Meetings in 2025
Duties & responsibilities 5. Oversight, Control, and Supervision: Overseeing voting rights. Joint meetings between the Board of
16 January 23 June
In carrying out its supervisory function, the Board
the Board of Directors and Senior Management Commissioners and the Board of Directors must be 1 2025 4 2025
through the Board of Directors’ Committees as part held periodically at least once every 4 months. The
of Commissioners ensures that the policies and
of the Bank’s checks and balances, and reviewing Board of Commissioners meeting must be attended by
management execution by the Board of Directors
all decisions of the Board of Commissioners’ all members of the Board of Commissioners physically 13 March 25 August
are aligned with the Bank’s objectives, as well as
Committees and Board of Directors’ Committees, at least twice a year. Non-independent commissioners
2 2025 5 2025
with applicable laws and regulations, the Articles of
as well as ensuring the implementation of internal who are unable to attend in person may participate in
Association, and GMS resolutions. In addition to its
control framework system across the Bank, including meetings through face-to-face communication using
supervisory role, the Board of Commissioners also 22 April 23 October
provides strategic guidance to the Board of Directors
internal audit, compliance, risk management information technology, including video conferencing 3 2025 6 2025
(including IT risk and cybersecurity risk), and facilities or other electronic meeting platforms.
and is accountable for the effectiveness of such
financial control;
supervision. The scope of the Board of Commissioners’ 9 December
6. Performance Evaluation: Setting and upholding
duties is comprehensively regulated in the Articles of 7 2025
a self-assessment mechanism for evaluating the
Association and the Board of Commissioners’ Charter.
performance, competence, and efficacy of the
The key areas of supervisory focus include the following:
members of the Board of Commissioners and Board
of Directors in accordance with the provisions, as
1. General Duties: Conducting duties and
well as ensuring that the Bank maintains and enacts Attendance of Board of Commissioners Members in Board of Commissioners Meetings, Board of Commissioners–Board of
responsibilities in good faith, as well as in an
the proper comprehension programmes required to Directors Joint Meetings, and GMS in 2025
accountable and prudent manner;
disseminate the compliance and risk management
2. Corporate Governance: Ensuring the Board of Commissioners Board of Commissioners–Board
culture, including for IT risk and cybersecurity risk; GMS
implementation of GCG in all aspects of the Bank’s Meetings of Directors Joint Meetings
7. External Audit and Financial Services: Nominating
business activities across all organisational levels Name Position
independent external auditors to the GMS and
and hierarchy;
supervising their performance based on the input Number of Number of Number of Number of Number of Number of
3. Implementation of Internal Audit Function: Ensuring Meetings Attendances
Percentage
Meetings Attendances
Percentage
Meetings Attendances
Percentage
from the Audit Committee;
that the Board of Directors develops and maintains
8. Stakeholder Management: Supervising Board of
an adequate, effective, and efficient internal control Fatma Al-Suwaidi President 7 7 100% 7 7 100% 1 1 100%
Directors’ exercise of responsibilities towards
system; Commissioner
shareholders and other stakeholders and related
4. Strategic Decisions and Planning: Setting,
parties within the Bank and the community at large;
developing, and approving the strategies, plans, Khalid Al-Sada Commissioner 7 7 100% 7 7 100% 1 1 100%
objectives, and main policies of the Bank, including
but not limited to approving the Bank’s risk Djoko Sarwono Independent 7 7 100% 7 7 100% 1 1 100%
Commissioner
management strategy, including for IT risk and
cybersecurity risk; Muhammad Anas Independent 7 7 100% 7 7 100% 1 1 100%
Malla Commissioner
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Board of Directors
Board of Commissioners’ performance Committees’ performance assessment The Board of Directors serves as the primary driver in hours; temporary replacement of the Compliance
assessment ensuring that all Bank activities operate effectively, align Director; accountability; meetings; reporting and
The Board of Commissioners carries out its supervisory
with the long-term vision, and comply with corporate responsibility; transparency aspects; the working
The Board of Commissioners’ performance assessment function more effectively with the support of three
governance principles. In carrying out these duties, relations between the Board of Commissioners and
is conducted annually on a regular basis. This evaluation committees, namely the Audit Committee, the
each member of the Board of Directors is expected to Board of Directors; as well as the closing provisions.
refers to several criteria that reflect the implementation Remuneration and Nomination Committee, and the
demonstrate strong integrity, competent managerial
of the duties and responsibilities of the Board of Risk Oversight Committee. These three committees
skills, and a credible professional track record to Appointment and/or dismissal or replacement
Commissioners, including: work through a series of committee meetings, including
support high-quality decision-making and sustainable
1. Assessment of the Supervisory Duties of the Board inviting relevant divisions/work units and conducting Every recommendation for the appointment and/or
Bank performance.
of Commissioners as reflected in the Annual Report, in-depth reviews/evaluations by each committee during replacement or dismissal of members of the Board
conducted by the Shareholders at the GMS. the meetings, with findings reported to the Board of Directors submitted to the GMS must take into
Board of Directors charter
2. Self-assessment through the Governance of Commissioners: account the recommendations of the Remuneration
Implementation, encompassing the Governance • The Audit Committee ensured the quality and To strengthen corporate governance effectiveness, the & Nomination Committee. The appointment and/or
Structure; Governance Process, and reliability of financial reporting and other information Board of Directors performs all functions and exercises replacement of members of the Board of Directors
Governance Outcome. submitted to authorities and the public. The its authorities based on the Board of Directors Charter emphasises a professional composition, independence,
3. Self-assessment of the execution of the Board committee assessed the effectiveness of risk No. 1/04/002.03/III/2024, effective as of 7 March appropriate competence, and consideration of diversity,
of Commissioners’ duties and responsibilities, management and internal controls, including 2024. This Charter serves as the primary reference that which are essential for the effective execution of
encompassing the Membership Structure, information technology security; monitored the regulates the structure and membership; membership the Board of Directors’ duties and responsibilities.
Performance Assessment, Strategic Plan, and planning and execution of audits and follow-up criteria; term of office; duties and responsibilities; Procedures for the appointment and dismissal of
Performance, as well as Management Interaction on internal audit findings; ensured compliance authorities; work ethics; organisational culture; working members of the Board of Directors are stipulated in the
and Activities. with applicable regulations; and evaluated the Board of Directors’ charter.
consistency of external audits with applicable
The Board of Commissioners’ performance assessment standards. In addition, the committee reviewed
Composition & membership
is carried out through the following procedures significant issues raised in the quarterly reports from
or mechanisms: the Internal Audit and Compliance Units. The Board of Directors, consisting of four members, complies with regulatory requirements, which stipulate a minimum
1. Assessment of the Board of Commissioners’ • The Remuneration and Nomination Committee of three members with the majority being Indonesian citizens. All members of the Board of Directors are domiciled in
performance by the GMS. The Board of supervised the implementation of nomination and Indonesia, ensuring full compliance with the Board of Directors’ composition and domicile requirements.
Commissioners’ performance is assessed remuneration policies across all organisational levels,
by the Shareholders during the AGMS at the from the Board of Commissioners and Board of In 2025, there were no changes to the composition or membership of the Board of Directors. Therefore, the structure of
time of presenting the report of the Board of Directors to employees. The committee evaluated the Board of Directors as of 31 December 2025 is as follows:
Commissioners’ supervision, as stipulated in the remuneration policies based on performance,
Composition of the Board of Directors as of 31 December 2025
Bank’s Annual Report. The AGMS subsequently risk profile, fairness related to peer groups, and
determines whether to accept and approve the alignment with the Bank’s long-term strategic Most Recent Legal
Annual Report for the previous fiscal year, including objectives. Furthermore, the committee provided Name Position BI/OJK Approval Term of Office
Basis of Appointment
the report of the Board of Commissioners’ recommendations to the Board of Commissioners
supervision, and grants full discharge (acquit et regarding the systems and procedures for Nick Groene President Director EGMS on 4 December 11 December 2024 • As Director:
de charge) to the Board of Commissioners for the appointing or replacing members of the Board 2024 (Initially 2020-2021
supervisory actions carried out during the previous of Directors and Board of Commissioners, to be appointed as Director • 2021–2024
fiscal year. submitted to the GMS. at the EGMS on 17 • As President
2. Assessment of the execution of the Board of • The Risk Oversight Committee focused on December 2020) Director:
Commissioners’ duties and responsibilities through supervising the effectiveness of risk management 2024–2027
the preparation of a self-assessment on the Bank’s implementation, including country risk and transfer
governance implementation. This performance risk. The committee reviewed risk management Windiartono Tabingin Compliance Director AGMS on 30 May 2024 25 February 2013 2012–2015
strategies, Risk Appetite, and Portfolio Strategy (Initially appointed 2015–2018
assessment must be submitted by the Bank
at the EGMS on 29 2018–2021
to OJK every semester. Subsequently, OJK will as recommended by the Risk Management
November 2012) 2021–2024
evaluate the self-assessment report on the Bank’s Committee; compared portfolio risk profiles with
2024–2027
governance implementation. the Risk Appetite; recommended risk frameworks
3. Assessment of the Board of Commissioners’ and policies aligned with the Bank’s strategic Gede Shanta Wiguna Finance Director AGMS on 30 May 2024 6 August 2024 2024–2027
performance is also carried out through the direction; and reviewed the Bank’s principal risks
preparation of a self-assessment on the and risk taxonomy as part of the Enterprise Risk Mario Utama Corporate & EGMS on 4 December 23 January 2025 2024-2027
execution of the Board of Commissioners’ duties Management implementation. Institutional Banking 2024
and responsibilities. Director
Based on the evaluation of duties completion, meeting
attendance, and activity reports of these three
committees, the Board of Commissioners concludes
that all committees have performed their functions
effectively and made a significant contribution to
strengthening corporate governance.
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Orientation programme
Name Training and Education Materials Venue and Date Organiser
Newly appointed members of the Board of Directors receive comprehensive briefings on the Bank’s business profile,
performance, and strategic direction through the Annual Report, Quarterly Financial Statements, Bank Business Plan,
Windiartono E-Learning on Internal Audit Module 2025 3 March 2025 Internal
Board of Directors Charter, and risk management training as part of the orientation programme facilitated by the Human Tabingin
Resources Division. This briefing is reinforced through discussion forums with other members of the Board of Directors E-Learning on Personal Data Protection (PDP) 5 March 2025 Internal
and relevant committees, as well as participation in Board of Directors and Board of Commissioners meetings to ensure 2025
adequate understanding before assuming leadership duties and responsibilities.
E-Learning on Sanctions Awareness 2025 22April 2025 Internal
Training E-Learning on Cyber Awareness 2025 2 May 2025 Internal
The Bank is committed to ensuring that the Board of Directors possesses optimal capabilities for Bank management and Refreshment on Level 7 Risk Management 23 May 2025 BARa
decision-making. Throughout 2025, the Board of Directors participated in a series of training programmes designed to Certification
enhance their knowledge, competencies, and understanding of industry dynamics as well as best practices in corporate
governance, as follows: E-Learning on QNB Sustainable Finance 2025 4 June 2025 Internal
E-Learning on the New Module of AML, CFT, 29 July 2025 Internal
Name Training and Education Materials Venue and Date Organiser and CPF 2025
Nick Groene Refreshment on Level 7 Risk Management 23 May 2025 BARa E-Learning on the New Module of Anti-Fraud 11 September 2025 Internal
Certification Management & Investigation 2025
Artificial Intelligence (AI) Training 2025 4 June 2025 Toronata Tambun Lecturer at Level 7 Compliance and AML-CFT Certification 13 September 2025 LSPP
a reputable State University of programme – Compliance Director
Technology
Gede Shanta E-Learning on Personal Data Protection (PDP) 4 February 2025 Internal
Bahasa Indonesia Class for Foreign Speakers 31 October 2025 Rumah Bahasa Kayana Wiguna 2025
E-Learning on the New Module of AML, CFT, 22 December 2025 Internal E-Learning on Anti Money Laundering 4 February 2025 Internal
and CPF 2025
Cyber Awareness for New Joiner 2024 4 February 2025 Internal
E-Learning on the New Module of Anti-Fraud 22 December 2025 Internal
Management & Investigation 2025 E-Learning on Internal Audit Module 2025 27 March 2025 Internal
E-Learning on Internal Audit Module 2025 1 December 2025 Internal E-Learning on Sanctions Awareness 2025 11 April 2025 Internal
E-Learning on QNB Sustainable Finance 2025 22 December 2025 Internal Refreshment on Level 7 Risk Management 23 May 2025 BARa
Certification
E-Learning on Cyber Awareness 2025 22 December 2025 Internal
E-Learning on Cyber Awareness 2025 24 May 2025 Internal
Bahasa Indonesia Class for Foreign Speakers – 27 December 2025 Rumah Bahasa Kayana
Batch 2 Learning Session in Team Engagement 4 June 2025 Internal
Finance Directorate
E-Learning on the New Module of AML, CFT, 2 July 2025 Internal
and CPF 2025
E-Learning on QNB Sustainable Finance 2025 25 July 2025 Internal
Socialisation on SIPELAKU (Sistem Informasi 17 October 2025 Internal
Pelaku Sektor Keuangan/Financial Sector
Actor Information System)
E-Learning on the New Module of Anti-Fraud 10 October 2025 Internal
Management & Investigation 2025
Refreshment on Risk Awareness 2025 5 December 2025 Internal
Mandatory Training
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Financial or familial relations of Board of Directors members
Name Training and Education Materials Venue and Date Organiser
The following table presents the familial and financial relations among members of the Board of Directors, members of
the Board of Commissioners, and the Controlling Shareholders, including the Ultimate Controlling Shareholder.
Mario Utama Training on Transaction Banking & Wholesale 7 January 2025 Internal
Banking Vision and Product Alignment
QNB Sustainable Finance Online Course 2024 11 March 2025 Internal Familial Relations with Financial Relations with
Sanctions Awareness for New Joiner 2024 11 March 2025 Internal
Board of Board of Controlling Board of Board of Controlling
Name
Commissioners Directors Shareholder Commissioners Directors Shareholder
E-Learning on Internal Audit Module 2025 10 March 2025 Internal
E-Learning on Personal Data Protection (PDP) 10 March 2025 Internal Yes No Yes No Yes No Yes No Yes No Yes No
2025
Nick Groene √ √ √ √ √ √
Risk Awareness for New Joiner 2024 27 March 2025 Internal
Windiartono Tabingin √ √ √ √ √ √
E-Learning on Sanctions Awareness 2025 28 April 2025 Internal
Gede Shanta Wiguna √ √ √ √ √ √
Refreshment on Level 7 Risk Management 23 May 2025 BARa
Certification
Mario Utama √ √ √ √ √ √
E-Learning on Cyber Awareness 2025 2 June 2025 Internal
E-Learning on QNB Sustainable Finance 2025 10 June 2025 Internal Duties & responsibilities and work units that carry out the Bank’s internal
control function, implementation of compliance
E-Learning on the New Module of AML, CFT, 11 July 2025 Internal In performing its role in managing the Bank, the Board
function, internal audits and external audits,
and CPF 2025 of Directors holds full responsibility for conducting
as well as implementation of risk management
business activities in accordance with prevailing laws
including IT risk, cybersecurity risk, and the
E-Learning on the New Module of Anti-Fraud 24 September 2025 Internal and regulations, the Articles of Association, and GMS
internal control systems.
Management & Investigation 2025 resolutions. All authorities and detailed duties of the
3. Implementation of Internal Audit Function:
Board of Directors are comprehensively stipulated
Refreshment on Risk Awareness 2025 5 December 2025 Internal Developing an internal control framework to identify,
in the Articles of Association and Board of Directors’
Mandatory Training measure, monitor, and control all risks faced by
Charter. In general, the main duties of the Board of
the Bank.
Directors include:
4. Decision-Making and Strategic Planning:
Ownership of shares by members of the Board of Directors 1. General Duties: Must perform their duties and
a. Must submit to the Board of Commissioners
responsibilities in good faith, with full responsibility
Members of the Board of Directors are required to report any share ownership of 5% or more, whether in the Bank, other to determine and develop the Bank’s main
and due care, while adhering to applicable laws
banks, and/or other companies, both domestic and international. This report is updated annually and submitted promptly strategies, plans, objectives, and policies,
and regulations as well as the Bank’s Articles
to the regulator whenever there is a change in share ownership. Individual or collective members of the Board of Directors b. Must seek approval from the Board of
of Association.
are prohibited from holding 25% or more of the paid-up capital in any other company. Exceptions to shareholding are as Commissioners for the Bank’s Annual Budget
2. Corporate Governance:
stipulated by applicable regulations. and Business Plan (RBB) to ensure that this is in
a. Manage the Bank in its interests and in
line with long-term strategy and changes in the
accordance with the Bank’s purposes and
economy, markets, and regulatory environment,
objectives, as well as act as the leader in
c. Must seek approval from the Board of
such management.
Commissioners for the Bank’s capital
b. Maintain and manage the Bank’s assets.
expenditure budget and all changes during the
c. Take full responsibility for performing duties in
fiscal year.
the interests of the Bank to achieve its purposes
d. Must seek approval from the Board of
and objectives.
Commissioners to approve the Risk
d. Must hold the Annual GMS and other GMS as
Management strategy, including IT risk and
regulated in statutory regulations and the Bank’s
cybersecurity risk, as well as the overall Risk
Articles of Association.
Appetite and portfolio strategy approved by
e. Must implement the principles of good
the Risk Oversight Committee, and review any
corporate governance in every business
changes in the risk management strategy or risk
activity of the Bank at all levels or levels of the
appetite that arise
organisation, at least this must be realised in
the implementation of the Board of Directors’
duties and responsibilities, the completeness
and implementation of the duties of committees
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Furthermore, each member of the Board of Directors • Finance Director Board of Directors meetings
has duties and responsibilities assigned based on the The Finance Director monitors the optimal strategy Board of Directors’
scope of their respective roles. A brief description is for capitalisation and distribution of dividends Meeting policy
Meetings in 2025
presented in the section below. to shareholders and maintains capital adequacy Meetings of the Board of Directors shall be held at least
• President Director ratios; supports an effective decision making across 1 6 January 2025 once a month or whenever deemed necessary, and upon
The President Director is responsible for all business units and delivers ideas related to a written request from any member of the Board of
coordinating the Bank’s management efforts and, financial investments, liquidity, strategic planning, 2 20 January 2025 Directors, any member of the Board of Commissioners,
together with other members of the Board of balance sheet structure, and profit projections; or at least 1/10 of the total shares with valid voting rights.
3 10 February 2025
Directors, preparing strategic plans; leading the prepares the Bank’s annual budget and maintains Joint meetings of the Board of Directors and Board
development of the business network to generate the business, budgeting, and review procedures of Commissioners must be held at least once every
4 10 February 2025
profits for the Bank; coordinating, directing, and that are consistent throughout the Bank while four months. Each member of the Board of Directors
supervising each directorate to ensure alignment monitoring the Bank’s budget control system and 5 24 February 2025 is required to attend the meetings, except in cases of
with the Bank’s long-term strategy; directing the developing long-term financial strategy; controls valid reasons, in which case their proxy may attend in
Bank’s business performance and maximising the spread and margin of the average interest rate 6 6 March 2025 accordance with applicable provisions. Meetings may
revenue; promoting the Bank’s image and fostering and prepares marginal cost/benefit analyses as also be conducted via teleconference, video conference,
strong relationships with customers, financial well as designs and maintains through coordination 7 10 March 2025 or other electronic methods.
authorities, and other stakeholders; supervising the risk adjusted return on capital; and monitors
the Directors and divisions directly under their the implementation of sustainable financing 8 24 March 2025
Throughout 2025, the Board of Directors held 25
responsibility in accordance with the Bank’s plan into the Bank’s governance and standard internal meetings and 7 joint meetings with the Board
9 14 April 2025
organisational structure; as well as leading and operating procedures. of Commissioners.
directing human capital empowerment policies to
10 16 April 2025
ensure alignment with the Bank’s strategy and to
achieve its goals. 11 5 May 2025
• Compliance Director
The Compliance Director leads and directs the 12 26 May 2025
development and implementation of policies and
strategies in the areas of Regulatory Compliance, 13 11 June 2025
Financial Crime Compliance (FCC), and Corporate
Secretary; formulates strategies to promote a 14 24 June 2025
culture of compliance; establishes compliance
15 7 July 2025
systems and procedures to develop internal policies
and guidelines and ensure their alignment with 16 21 July 2025
laws and regulations; coordinates, directs, and
implements good corporate governance principles 17 4 August 2025
and corporate actions; ensures compliance with
reporting requirements and the fulfilment of 18 22 August 2025
action plans and commitments to regulators; and
enhances competitiveness and profitability through 19 1 September 2025
effective planning and control of resources and risk
20 15 September 2025
management under the Compliance Directorate.
• Corporate & institutional banking Director
21 29 September 2025
The Corporate & Institutional Banking Director
leads and directs policy and strategy development 22 13 October 2025
and implementation in Corporate & Institutional
Banking area; leads, directs, and coordinates the 23 10 November 2025
development of products and services to ensure
growth, profitability, and competitive products in the 24 24 November 2025
Corporate & Institutional Banking segment; ensures
fulfilment of customer-oriented approach and 25 8 December 2025
strategic relationship approach; as well as boosts
competitiveness and profitability through effective
planning and control over resources and risk
management under the Corporate & Institutional
Banking Directorate.
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Nomination and remuneration of the Board
Attendance of Board of Directors Members in Board of Directors Meetings, Board of Commissioners–Board of Directors
Joint Meetings, and GMS in 2025
Name Position
Board of Directors Meetings
Board of Commissioners–Board of
Directors Joint Meetings
GMS
of Commissioners and Board of Directors
Number of Number of
Percentage
Number of Number of
Percentage
Number of Number of
Percentage Procedure for Determining the Remuneration of the Board of Commissioners and Board of Directors
Meetings Attendances Meetings Attendances Meetings Attendances
The Bank establishes a measurable remuneration package in accordance with governance principles, referring to the
Nick Groene President 25 24 96% 7 7 100% 1 1 100% Bank’s internal policies, applicable laws and regulations, industry benchmarks, and considers the Bank’s performance
Director during the year. Remuneration for members of the Board of Commissioners and Board of Directors is determined based
on the contributions and achievements of the Board of Commissioners and Board of Directors, while the amount of
Windiartono Compliance 25 21 84% 7 7 100% 1 1 100% salary, honorarium, and other benefits is established through GMS resolutions in accordance with the provisions of the
Tabingin Director Articles of Association.
Gede Shanta Finance 25 24 96% 7 7 100% 1 1 100%
The remuneration determination process for the Board of Commissioners and Board of Directors is conducted through
Wiguna Director
several stages, including formulation, analysis, recommendation submission, and approval. The Remuneration and
Nomination Committee acts as a supporting body that prepares remuneration policies and proposals by referring to
Mario Utama Corporate & 25 23 92% 7 7 100% 1 1 100%
Institutional market data, industry standards for similar positions, inflation levels, and the Bank’s performance assessment results.
Banking
Director Structure and Components of Remuneration for the Board of Commissioners and Board of Directors
The structure and components of remuneration for the Board of Commissioners and Board of Directors are stipulated in
QNB Indonesia Human Resource Policy No. 2/04-HRSD/112.04/X/2025 dated 22 September 2025.
Board of Directors’ performance assessment Subsequently, OJK will evaluate the self-assessment
report on the Bank’s governance implementation.
The Board of Directors’ performance assessment is The structure and components of remuneration provided to the Board of Commissioners and Board of Directors
3. The Board of Directors’ performance is also
conducted on a regular basis. This evaluation refers to consist of:
assessed through the preparation of a collegial self-
several criteria that reflect the implementation of the 1. Salary
assessment on the implementation of the Board of
duties and responsibilities of the Board of Directors, 2. Regular Allowances
Directors’ duties and responsibilities.
including: 3. Other Tangible Facilities (health insurance, and others) that can be owned and cannot be owned
• Assessment of the Board of Directors’ Duties as
Committees’ performance assessment
reflected in the Annual Report, conducted by the Remuneration Amount for the Board of Commissioners and Board of Directors
Shareholders through the GMS. To support effective management and strategic
The total remuneration for the Board of Commissioners and Board of Directors in 2025 was set at IDR29.02 billion. This
• Self-assessment through the preparation of decision-making, the Board of Directors established
amount includes honorarium, allowance, and bonus for all members of the Company’s Board of Commissioners and Board
a self-assessment on the Bank’s Governance several committees tailored to operational needs and to
of Directors.
Implementation, consisting of Governance Structure, ensure compliance with applicable regulations. These
Governance Process, and Governance Outcome. committees include:
The remuneration of the Board of Commissioners and Board of Directors in 2025, grouped by income range, is presented
• Self-assessment of the implementation of the Board 1. Asset & Liability Committee (ALCO)
as follows:
of Directors’ duties and responsibilities, consisting 2. Credit Committee
of Membership Structure; Performance Assessment; 3. Credit Remedial Committee
Strategic Plans and Performance; Management 4. Early Alert Committee Total Remuneration per Person per Year Recipients
Interaction, and Activities. 5. Risk Management Committee
6. Purchasing Committee Board of Commissioners
The Board of Directors’ performance assessment 7. New Products & Activities Committee
is carried out through the following procedures 8. Information Technology Steering Committee Above IDR5 billion 0
or mechanisms: 9. Human Resources Committee
1. Assessment of the Board of Directors’ performance 10. Fraud Oversight Committee Above IDR2 billion up to IDR5 billion 0
by the AGMS. 11. Credit Policy Committee
The Board of Directors’ performance is assessed by 12. Operational Risk Committee Above IDR1 billion up to IDR2 billion 2
the Board of Commissioners and presented to the 13. Anti-Money Laundering and Counter-Terrorist
Shareholders at the AGMS during the presentation Financing Committee Above IDR500 million up to IDR1 billion 0
of the Board of Directors’ duty report as stated in 14. Governance, Risk, Compliance Committee
the Bank’s Annual Report. The AGMS subsequently 15. Artificial Intelligence (AI) Governance Committee IDR500 million or below 0
determines to accept and approve the Annual 16. Environmental Social Governance (ESG) Committee
Board of Directors
Report for the previous fiscal year, including the 17. Information Security Committee
Board of Directors’ duty report and grants full Above IDR5 billion 2
release and discharge (acquit et de charge) to the The performance of the Board of Directors’ Committees
Board of Directors for all management actions throughout 2025 was assessed as effective, based Above IDR2 billion up to IDR5 billion 2
performed during the fiscal year. on the completion of duties in accordance with their
2. The Board of Directors’ performance assessment mandates, committee members’ expertise, and Above IDR1 billion up to IDR2 billion 0
through the preparation of a self-assessment on the their active participation in meetings, all of which
Bank’s corporate governance implementation. This strengthened the Bank’s governance quality and Above IDR500 million up to IDR1 billion 0
Board of Directors’ performance assessment must decision-making process.
be submitted by the Bank to OJK every semester. IDR500 million or below 0
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Board of Commissioners’ Committees
The following presents the ratio of the highest and lowest salaries across position groups: Audit Committee
Audit Committee Charter
Highest and Lowest Salaries Recipients The Audit Committee carries out its supervisory functions based on the Audit Committee Charter No. 1/04/004.02/
III/2024 dated 7 March 2024. The Charter is reviewed and updated periodically to ensure compliance with the prevailing
Ratio of Employees’ Highest Salary to Lowest Salary 35.05 regulations. This document sets out the composition and structure, membership requirements, term of office,
scope of duties and responsibilities, authorities, ethical principles, work schedule, operational mechanisms, meeting
Ratio of Directors’ Highest Salary to Lowest Salary 2.14 arrangements, and reporting procedures of the Audit Committee members.
Ratio of Commissioners’ Highest Salary to Lowest Salary 1
Legal Basis of Appointment, Structure, and Composition
Ratio of Highest Director Salary to Highest Employee Salary 2.19 In 2025, there were no changes to the composition of the Audit Committee. Accordingly, the Bank’s Audit Committee
consists of 1 Committee Chairman (Independent Commissioner) and 2 members who are Independent Parties. All
Ratio of Director’s Highest Salary to Commissioner’s Highest Salary 5.57 members are required to perform their duties with integrity, independence, and a high level of competence.
Ratio of Director’s Highest Salary to Commissioner’s Lowest Salary 2.6 The composition of the Audit Committee as of 31 December 2025 is as follows:
Name Position in the Bank Position in the Committee Term of Office
Muhammad Anas Malla Independent Commissioner Chairman 2024–2027
Heru Subroto Independent Party Member 2024–2027
Idewan Diaz Independent Party Member 2024–2027
Profiles of Audit Committee Members
Muhammad Anas Malla
Audit Committee Chairman
The profile of the Audit Committee Chairman, Muhammad Anas Malla, has been presented in the Company Profile chapter
under the Board of Commissioners’ profile section of this Annual Report.
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 066/SK-Dir/X/2024 dated 1 October 2024.
Heru Subroto
Audit Committee Member
Personal Data
Indonesian
70 years old as of 31 December 2025
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 066/SK-Dir/X/2024 dated 1 October 2024
Educational Background
• Bachelor’s degree from Universitas Gadjah Mada, Yogyakarta (1982)
• Master’s degree in EDP/IT Audit from California State Polytechnic University, California, USA (1991)
Work Experience
With more than 27 years of experience at PT Bank Negara Indonesia (Persero) Tbk, having held several key positions, including
IT Audit Group Head and Deputy General Manager of the Operational Division. Additional roles include IT Consultant at
Koperasi Swadharma (2011–2013), Project Manager and Internal Control at PT SDD Group (2013–2015), Senior Consultant at
PT Mitra Bisnis Ciptakarya, Management Member in Internal Audit and Information Technology at Persatuan Pensiunan BNI,
and Audit Committee Member at Bank Oke Indonesia (2022–July 2025).
Concurrent Positions
• Risk Oversight Committee Members at PT Bank QNB Indonesia Tbk (2024-present)
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Audit Committee Competence Development
Idewan Diaz
To strengthen the Committee’s capabilities and the effectiveness of its functions, members of the Audit Committee
Audit Committee Member
actively participated in relevant training and development programmes. Throughout 2025, the Audit Committee
attended Risk Management Refreshment and Certification Training programme conducted by external parties.
Personal Data
Indonesian
60 years old as of 31 December 2025 Audit Committee Meetings
The Audit Committee’s meeting is held periodically, at least once a month. An Audit Committee’s meeting may only be
Legal Basis of Appointment held if attended by at least 51% (fifty-one percent) of all members.
Board of Directors’ Decision Letter No. 066/SK-Dir/X/2024 dated 1 October 2024
Throughout 2025, the Audit Committee held 24 meetings, with the following details of attendance and agenda.
Educational Background
• Bachelor’s degree in Civil Engineering from Institut Sains & Teknologi Nasional (ISTN), Jakarta (1992)
• Master’s degree in Accounting from Universitas Indonesia, Jakarta (2001) Attendance Recap of the Audit Committee Meetings in 2025
Work Experience Name Number of Meetings Attendance Percentage
With more than 20 years of experience at Bank Raya (formerly Bank BRI Agro/Bank Agro) (2001–2022), lastly served as an
Executive Vice President, Head of Operations, Network, and Services Division (2021), followed by an appointment as Executive Muhammad Anas Malla 24 24 100%
Vice President, Special Staff to the Board of Directors (2022). Previous roles include positions at PT Heburinas Appraisal
(2000–2001), PT Kuarsa Hexagon Consultan (1999–2000), PT Dimensi Engineering Contractor (1993–1998), and PT Lampiri Heru Subroto 24 24 100%
Jaya Abadi (1992–1993).
Idewan Diaz 24 24 100%
Concurrent Positions
• The Audit Committee Members at BRI Finance (2022-present)
Agendas of the Audit Committee Meetings in 2025
No. Date Agenda
Duties and Responsibilities
The Audit Committee’s duties and responsibilities are fully stipulated in the Audit Committee Charter. In general, the 1. 21 January 2025 1. 4th Quarter Presentation from Internal Audit, Anti-Fraud, and Operational Risk
Audit Committee is tasked with and responsible for supporting the Board of Commissioners, including but not limited 2. Draft Audit Report - Internal Audit Group (Non-IT)
to reviewing financial information to be submitted by the Bank to the authorities and/or the public; assessing the
effectiveness of the Bank’s risk management and internal controls over financial reporting and other reporting, including 2. 4 February 2025 2025 Audit Plan
information technology security and controls; monitoring, analysing, and evaluating audit planning and implementation,
3. 18 February 2025 Closing Meeting Financial Audit 2025 with Committee Audit
as well as monitoring follow-up actions on internal audit findings to assess the adequacy of internal controls; analysing
the Bank’s compliance with regulations and ensuring that the Bank’s business activities align with applicable laws and 4. 11 March 2025 Management Letter Points Financial Audit 2025 with Committee Audit
regulations; monitoring and evaluating the consistency between audit implementation by the external auditor and the
prevailing auditing standards; and evaluating key issues highlighted in the quarterly report summaries submitted by 5. 11 March 2025 Summary of Internal Audit Group Findings
Internal Audit and Compliance.
6. 25 March 2025 Evaluation Report - Bank Audit Committee on the Implementation of Audit Services on
Independence Annual Historical Financial Information by Public Accountant and/or Public Accounting
Firm
All members of the Audit Committee meet all independence criteria and are able to carry out their duties independently,
upholding the interests of the Bank and remaining free from any influence. This is reflected in its composition, which 7. 29 April 2025 1st Quarter Presentation from Internal Audit, Anti-Fraud, and Operational Risk
consists of one Chairman who is an Independent Commissioner and two members who are from Independent Parties.
8. 27 May 2025 Development of Bank Loan Debtors
Financial or Familial Relations of Audit Committee Members
9. 3 June 2025 Analysis of Adequacy of Policies and Procedures
Familial Relations with Financial Relations with
10. 22 July 2025 1. Update on Anti-Fraud Strategy Implementation Q2-2025
2. Reporting of Anti-Fraud Strategy for Semester 1-2025 to OJK
Board of Board of Controlling Board of Board of Controlling
Name
Commissioners Directors Shareholders Commissioners Directors Shareholders
11. 29 July 2025 Audit Committee Recommendation for the Publication of Unaudited Financial Statements
for the Period Ending 30 June 2025
Yes No Yes No Yes No Yes No Yes No Yes No
12. 29 July 2025 1. Resignation of Chief Auditor of PT Bank QNB Indonesia Tbk
2. Appointment of Chief Auditor of the Bank
Muhammad Anas Malla √ √ √ √ √ √
13. 29 July 2025 2nd Quarter Presentation of Internal Audit, Anti-Fraud, and Operational Risk
Heru Subroto √ √ √ √ √ √
14. 4 August 2025 Financial Institution Update
Idewan Diaz √ √ √ √ √ √
15. 16 September 2025 Update on Internal Control Framework & PDP
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Profiles of the Remuneration and Nomination Committee Members
No. Date Agenda
Muhammad Anas Malla
16. 23 September 2025 Update on Internal Control Remuneration and Nomination Committee Chairman
17. 7 October 2025 Kick Off Meeting Financial Statement Audit FY2025 with EY Indonesia The profile of the Remuneration and Nomination Committee Chairman, Muhammad Anas Malla, is presented in the Company
Profile chapter under the Board of Commissioners Profiles in this Annual Report.
18. 14 October 2025 3rd Quarter Presentation of Internal Audit, Anti-Fraud, and Operational Risk
Legal Basis of Appointment
19. 14 October 2025 Update on Anti-Fraud Strategy Implementation Q3-2025 Board of Directors’ Decision Letter No. 059a/SK-Dir/XI/2025 dated 18 November 2025.
20. 21 October 2025 Publication of Unaudited Financial Statements Q3-2025
Khalid Al-Sada
21. 18 November 2025 Update AML Remuneration and Nomination Committee Member
22. 25 November 2025 External Auditor Findings on AML Assessment The profile of the Remuneration and Nomination Committee Member, Khalid Al-Sada, is presented in the Company Profile
chapter under the Board of Commissioners Profiles in this Annual Report.
23. 16 December 2025 Progress Financial Statement FY2025 EY Indonesia
Legal Basis of Appointment
24. 23 December 2025 Update AML CFT and CPF Q4 Board of Directors’ Decision Letter No. 059a/SK-Dir/XI/2025 dated 18 November 2025.
Implementation of Duties in 2025
The Audit Committee has carried out its duties and responsibilities, including monitoring and providing Carina Hastari Tanubrata
recommendations. These monitoring and recommendations are regularly conveyed to the Board of Commissioners. In Remuneration and Nomination Committee Member
addition, the Audit Committee provides independent professional opinions to the Board of Commissioners on reports
and identifies matters requiring the Board of Commissioners’ attention, among others, regarding Financial Statements; The profile of the Remuneration and Nomination Committee Member, Carina Hastari Tanubrata, is presented in the Company
Internal Control; Internal Audit; Compliance; and External Audit. Profile chapter under the Executive Management Profiles in this Annual Report.
Legal Basis of Appointment
Remuneration and Nomination Committee Board of Directors’ Decision Letter No. 059a/SK-Dir/XI/2025 dated 18 November 2025.
Remuneration and Nomination Committee Charter
The Remuneration and Nomination Committee was established pursuant to the Remuneration and Nomination
Committee Charter No. 1/04/003.03/III/2024 dated 7 March 2024, which serves as the foundation for its Duties and Responsibilities
implementation of duties. The Charter is reviewed periodically and updated in accordance with prevailing regulations to The Remuneration and Nomination Committee’s duties and responsibilities are stipulated in the Remuneration and
ensure alignment with best governance practices. The Charter comprehensively regulates the composition, structure, Nomination Committee Charter. In general, the Committee is tasked with and responsible for supporting the Board of
and membership requirements, as well as the duties and responsibilities, work ethics, working procedures, meeting Commissioners, including but not limited to evaluating remuneration policies based on performance, risk, fairness relative
arrangements, and reporting mechanisms of the Remuneration and Nomination Committee members. to peer groups, as well as the Bank’s long-term goals and strategies; and recommending systems and procedures for
the selection and/or replacement of members of the Board of Directors and Board of Commissioners to the Board of
Commissioners for submission to the GMS.
Legal Basis of Appointment, Structure, and Composition
In 2025, there was a changes to the composition of the Remuneration and Nomination Committee. Accordingly, the Independence
Bank’s Remuneration and Nomination Committee consisted of 1 Committee Chairman (Independent Commissioner) and
2 members, comprising one Commissioner and one executive officer in the Human Resources function. All members of the Remuneration and Nomination Committee meet all independence criteria and are able to perform
their duties independently, upholding the Bank’s interests and remaining free from the influence of any party. This is
The composition of the Remuneration and Nomination Committee as of 31 December 2025 is as follows: reflected in its membership, which consists of 1 Chairman who is an Independent Commissioner, 1 committee member
who is also a member of the Board of Commissioners, and 1 executive officer in the Human Resources function.
Position in the
Name Position in the Bank Term of Office
Committee
Muhammad Anas Malla Independent Commissioner Chairman 2024–2027
Khalid Al-Sada Commissioner Member 2024–2027
Carina Hastari Tanubrata* Head of HR Division Member 2024–2027
(replacing Ruth Theresia)
* Effective since 7 November 2025
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Financial or Familial Relations of Remuneration and Nomination Committee Members Agendas of the Remuneration and Nomination Committee Meetings in 2025
Familial Relations with Financial Relations with No. Date Agenda
1 11 February 2025 1. Salary increase 2025 for employees and the BoD of PT Bank QNB Indonesia Tbk.
Board of Board of Controlling Board of Board of Controlling
Name 2. Performance bonus 2024 for employees and the BoD of PT Bank QNB Indonesia
Commissioners Directors Shareholders Commissioners Directors Shareholders
2 18 February 2025 1. Salary increase 2025 for Independent Commissioner and committee member of PT
Yes No Yes No Yes No Yes No Yes No Yes No Bank QNB Indonesia Tbk.
2. Token of appreciation for Independent Commissioner and committee member of PT
Bank QNB Indonesia Tbk.
Muhammad Anas Malla √ √ √ √ √ √
3 11 March 2025 Nomination for President Director of PT Bank QNB Indonesia Tbk
Khalid Al-Sada √ √ √ √ √ √
4 1 April 2025 Information from HR Division regarding Employee Emergency Loan
Carina Hastari Tanubrata* √ √ √ √ √ √
(replacing Ruth Theresia)
5 5 August 2025 Information from Audit Committee to Remuneration Nomination Committee (RNC) about
Chief Auditor of the Bank
* Effective since 7 November 2025.
6 18 November 2025 1. Termination of one of member as a member of RNC of PT Bank QNB Indonesia Tbk
2. Nomination member of RNC of PT Bank QNB Indonesia Tbk
Remuneration and Nomination Committee Competence Development
To strengthen the Committee’s capabilities and the effectiveness of its functions, Remuneration and Nomination Implementation of Duties in 2025
Committee members actively participated in relevant training and development programmes. Throughout 2025, The realisation of the Remuneration and Nomination Committee’s work implementation throughout 2025 is as follows:
the Remuneration and Nomination Committee attended Risk Management Refreshment and Certification Training 1. Provided recommendation to the Board of Commissioners regarding remuneration amount.
programmes conducted by external parties. 2. Assisted the Board of Commissioners in conducting performance assessment and alignment with remuneration
received by each members of the Board of Directors and the Board of Commissioners.
Remuneration and Nomination Committee Meetings 3. Provided recommendation regarding the nomination of President Director.
Remuneration and Nomination Committee’s meeting is held according to the Bank’s needs, at least once every 3 (three) 4. Document the information from the Audit Committee regarding resignation of Chief Auditor and appointment of
months. Remuneration and Nomination Committee’s meeting is held if attended by a majority of committee’s members, Acting Chief Auditor.
including 1 (one) Independent Commissioner and 1 (one) Executive Officer in charge of human resources. 5. Document the information from Head of Human Resources regarding Employee Emergency Loan.
6. Termination member of Remuneration and Nomination Committee and nomination recommendation of Head of
Nomination is held if attended by a majority of committee’s members, including 1 (one) Independent Commissioner and 1 Human Resources as member of Remuneration and Nomination Committee.
(one) Executive Officer in charge of human resources.
Risk Oversight Committee
Throughout 2025, the Nomination and Remuneration Committee held 6 (six) meetings, with the following details of Risk Oversight Committee Charter
attendance and agenda:
The Risk Oversight Committee was established based on the Risk Oversight Committee Charter No. 1/04/005.02/
Attendance Recap of the Remuneration and Nomination Committee Meetings in 2025
III/2024 dated 7 March 2024, as part of efforts to strengthen the company’s risk oversight function. The Charter is
reviewed periodically and updated in accordance with applicable regulatory requirements, serving as a clear operational
Name Number of Meetings Attendance Percentage guideline for Committee members. It stipulates the composition, structure and membership requirements, tenure,
duties and responsibilities, authority, working mechanisms, meetings, as well as reporting procedures of the Risk
Muhammad Anas Malla 6 5 83% Oversight Committee.
Khalid Al-Sada 6 6 100% Legal Basis of Appointment, Structure, and Composition
In 2025, there were no changes to the composition of the Risk Oversight Committee, therefore, the Bank’s Risk
Carina Hastari Tanubrata* 6 5 83%
Oversight Committee consists of 1 Committee Chairman (Independent Commissioner) and 2 members who are
(replacing Ruth Theresia)
independent parties. Independent members are responsible for carrying out their duties and authorities with integrity,
competence, and a commitment to maintaining independence and reputation.
* Effective since 7 November 2025
The composition of the Risk Oversight Committee as of 31 December 2025 is as follows:
Name Position in the Bank Position in the Committee Term of Office
Djoko Sarwono Independent Commissioner Chairman 2024–2027
Tjetjep Hasmitha Independent Party Member 2024–2027
Heru Subroto Independent Party Member 2024–2027
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Profiles of the Risk Oversight Committee Members Independence
All members of the Risk Oversight Committee meet all independence criteria and are able to carry out their duties
Djoko Sarwono independently, upholding the interests of the Bank, and remaining uninfluenced by any party. This is demonstrated
Risk Oversight Committee Chairman by the composition consisting of 1 Chairman who is an Independent Commissioner and 2 members who are from
independent parties.
The profile of the Risk Oversight Committee Chairman, Djoko Sarwono, is presented in the Company Profile chapter under the
Board of Commissioners Profile in this Annual Report. Financial or Familial Relations of Risk Oversight Committee Members
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 040/SK-Dir/V/2024 dated 30 May 2024 Familial Relations with Financial Relations with
Board of Board of Controlling Board of Board of Controlling
Tjetjep Hasmitha Name
Commissioners Directors Shareholders Commissioners Directors Shareholders
Risk Oversight Committee Member
Personal Data Yes No Yes No Yes No Yes No Yes No Yes No
Indonesian
69 years old as of 31 December 2025
Djoko Sarwono √ √ √ √ √ √
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 040/SK-Dir/V/2024 dated 30 May 2024 Tjetjep Hasmitha √ √ √ √ √ √
Educational Background Heru Subroto √ √ √ √ √ √
• Bachelor of Economics, majoring in Management, Universitas Pancasila, Jakarta (1984)
• Master of Management, same university (1996)
Risk Oversight Committee Competence Development
Work Experience To strengthen the Committee’s capability and the effectiveness of its function, members of the Risk Oversight
Has more than 30 years of experience at Bank Indonesia (1981–2012), with his last position being Deputy Director/Head of
Committee actively participate in relevant training and development programmes. Throughout 2025, the Risk
the Payroll and Emoluments Division. Served as a member of the BLBI Settlement Team (1999–2002). Held various positions,
Oversight Committee took part in Risk Management Refreshment and Certification Training programmes conducted by
including Head of the Internal Audit & Quality Assurance Bureau at the Indonesian Banking Development Institute (LPPI)
(2012–2015), Supervisor at Koperasi Karya Usaha Mandiri (2013–2018), and Koperasi Pegawai LPPI (2012–2015). external parties.
Concurrent Positions Risk Oversight Committee Meetings
Does not hold concurrent positions
The Risk Oversight Committee’s meeting is held periodically, at least once a month. A Risk Oversight Committee’s
meeting may only be held if attended by a majority of committee members.
Heru Subroto Throughout 2025, the Risk Oversight Committee held 12 meetings, with the following details of attendance and agenda:
Risk Oversight Committee Member
Attendance Recap of the Risk Oversight Committee Meetings in 2025
The profile of the Risk Oversight Committee Member, Heru Subroto, is presented in the Corporate Governance chapter under
the Audit Committee Profile in this Annual Report. Name Number of Meetings Attendance Percentage
Legal Basis of Appointment
Djoko Sarwono 12 12 100%
Board of Directors’ Decision Letter No. 040/SK-Dir/V/2024 dated 30 May 2024
Tjetjep Hasmitha 12 12 100%
Duties and Responsibilities Heru Subroto 12 12 100%
The Risk Oversight Committee’s duties and responsibilities are fully stipulated in the Risk Oversight Committee Charter.
In general, the Risk Oversight Committee is tasked with and responsible for supporting the Board of Commissioners,
including but not limited to supervising matters related to country risk and transfer risk; reviewing the Bank’s risk
management strategy as well as the Risk Appetite and Portfolio Strategy recommended by the Risk Management
Committee; assessing and comparing the portfolio risk profile with the Risk Appetite; recommending the risk framework
and risk policies as well as the control structure in line with the Bank’s strategy; and reviewing and recommending
the Bank’s principal risks and risk taxonomy identified as part of the Enterprise Risk Management Policy and risk
management framework.
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Board of Directors’ Committees
Agendas of the Risk Oversight Committee Meetings in 2025 Asset & Liability Committee
No. Date Agenda Legal Basis of Establishment
The Asset & Liability Committee (ALCO) was established based on the Board of Directors’ Decision Letter, most recently
1 21 January 2025 • Risk Appetite Statement, Quarter IV amended through Decision Letter No. 033/SK-DIR/VI/2025 dated 30 June 2025. The Asset & Liability Committee
• Risk Profile, Quarter IV 2024 plays a strategic role in supporting the Board of Directors in managing assets and liabilities in an integrated manner,
• Key Risk Indicators, Quarter IV 2024 determining the Bank’s balance sheet structure, and providing effective policy recommendations especially related to
managing liquidity and funding structure. ALCO also ensures that all decisions and business activities comply with the
2 25 February 2025 • Risk Appetite Statement, January 2025 principles of good corporate governance.
• Key Risk Indicators, January 2025
3 18 March 2025 • Risk Appetite Statement, February 2025 Composition
• Key Risk Indicators, February 2025 ALCO consists of members who hold roles related to the Bank’s asset and liability management. Its membership
composition is presented in the following table:
4 29 April 2025 • Submission of the 2025 Emergency Funding Plan
• Submission of Materiality Limits and Account Selection Methods for ICOFR Membership Structure Position in the Bank
Evaluation
• Submission of the Risk Profile Weighting Review
Chairman and Member President Director
• Risk Appetite Statement, Quarter I 2025
• Risk Profile, Quarter I 2025
Alternate Chairman and Member Chief Risk Officer
• Key Risk Indicators, Quarter I 2025
Secretary and Member Finance Director
5 27 May 2025 • Risk Appetite Statement, April 2025
• Key Risk Indicators, April 2025
Member Corporate & Institutional Banking Director
6 23 June 2025 • Risk Appetite Statement, May 2025
• Key Risk Indicator May 2025 Member Head of Treasury & Financial Institution
7 22 July 2025 • Risk Appetite Statement June 2025 Member Chief Credit Officer
• Key Risk Indicator June 2025
Member Head of Retail Banking
8 26 August 2025 • For Notification: 2025 Climate Risk Management Stress Test
• Risk Appetite Statement July 2025 Duties and Responsibilities
• Key Risk Indicators July 2025
ALCO’s primary tasks are to review and provide recommendations regarding strategies, policies, and procedures related to
9 23 September 2025 • Risk Appetite Statement August 2025 asset and liability management to the Board of Directors; to monitor and review the performance of all treasury activities
• Key Risk Indicator August 2025 and the management of interest rate risk, liquidity risk, and foreign exchange risk; to review new treasury products; to
review recent developments in exchange rate and interest rate fluctuations; to ensure compliance with treasury limits and
10 28 October 2025 • Risk Appetite Statement September 2025 ratios; to monitor interest rate and foreign exchange movements in both domestic and global markets; to oversee and
• Key Risk Indicator September 2025 determine the most appropriate pricing policy for fund transfers in accordance with market conditions and to supervise its
implementation; as well as to review and recommend matters related to bank loans to the Board of Commissioners.
11 25 November 2025 • Cyber Risk Awareness
• Risk Appetite Statement October 2025
Asset & Liability Committee Meetings
• Key Risk Indicators October 2025
Throughout 2025, the Asset & Liability Committee held a total of 12 meetings, with attendance details and agendas as follows:
12 23 December 2025 • Risk Appetite Statement November 2025
• Key Risk Indicator November 2025 Attendance Recap of the Asset & Liability Committee Meetings in 2025
ALCO Committee Number of Meetings Attendance
Implementation of Duties in 2025
President Director 12 11
The Risk Oversight Committee has carried out its duties and responsibilities, including monitoring and providing
recommendations. These monitoring and recommendations are periodically reported to the Board of Commissioners. Chief Risk Officer 12 11
Finance Director 12 11
Corporate & Institutional Banking Director 12 12
Head of Treasury & Financial Institution 12 8*
Chief Credit Officer 12 10
Head of Retail Banking 12 10
* Head of Treasury & Financial Institution was appointed in May 2025.
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Implementation of Duties in 2025 Implementation of Duties in 2025
The Asset & Liability Committee’s implemented duties in 2025 were as follows: Throughout 2025, the Credit Committee carried out its duties and responsibilities to support the Board of Directors in
1. Reviewing and providing recommendations to the Board of Directors on asset and liability management strategies, formulating credit policies and making decisions on credit proposals according to the established authority limits.
policies, and procedures to maintain a sound and sustainable balance sheet structure.
2. Monitoring and evaluating the performance of treasury activities and the effectiveness of risk management, including
interest rate risk, liquidity risk, and foreign currency risk. Credit Remedial Committee
3. Reviewing and providing recommendations on the development of new treasury products to ensure alignment with
the Company’s risk profile and business needs. Credit Remedial Committee Charter
4. Monitoring interest rate development and foreign exchange fluctuation in national and global markets as a basis for The establishment of the Credit Remedial Committee refers to the Board of Directors’ Decision Letter, most recently
strategic decision-making. amended through Decision Letter No. 042 dated 28 August 2025. In its operation, the Credit Remedial Committee
5. Ensuring compliance with the established treasury limits and ratios and maintaining consistent risk control discipline. supports the Board of Directors in ensuring that credit risk remains within the Bank’s risk appetite and making decisions
6. Overseeing and establishing fund transfer pricing policies that are aligned with market conditions, and ensuring their regarding credit proposals in accordance with authority limits.
effective implementation.
7. Reviewing the funding structure and providing recommendations on bank loans to the Board of Commissioners to Composition
support the Company’s continuous liquidity and cost efficiency.
The Credit Remedial Committee consists of members from functions involved in the credit recovery process. The details
of its membership are presented in the following table.
Credit Committee
Credit Committee Charter and Legal Basis of Establishment
Membership Structure Position in the Bank
The Credit Committee is established by involving members who perform functions related to the Bank’s loan
disbursement process. Its membership composition is presented in the following table.
Voting Member President Director
Composition Voting Member Chief Credit Officer
The Credit Committee is established by involving members who perform functions related to the Bank’s loan
disbursement process. Its membership composition is presented in the following table. Voting Member Finance Director
Non-Voting Member Chief Risk Officer
Membership Structure Positions in the Bank
Non-Voting Member Head of Credit Reviewer
Voting Member President Director
Non-Voting Member Head of Legal
Voting Member Corporate & Institutional Banking Director
Non-Voting Member Head of Credit Remedial
Voting Member Chief Credit Officer
Duties and Responsibilities
Voting Member Head of Credit Remedial
The Credit Remedial Committee’s primary duties are to review and provide recommendations on credit restructuring
Non-Voting Member Chief Risk Officer
procedures, policies for handling non-performing loans, and acquired assets (AYDA) in the Bank; to oversee the
implementation of these procedures; to review and approve proposals related to credit recovery, the handling of non-
Non-Voting Member Head of Credit Reviewer performing loans, and the settlement of AYDA, and to ensure their execution; to monitor credit restructuring activities;
and to receive periodic reports from the Credit Remedial unit regarding the list and status of AYDA.
Non-Voting Member Head of Corporate Banking
Credit Remedial Committee Meetings
Non-Voting Member Head of Credit Analyst
Throughout 2025, the Credit Remedial Committee held a total of 79 meetings, with attendance details and agendas
Credit Committee Secretary Head of Credit Reviewer/Credit Reviewer as follows:
Implementation of Duties in 2025
Duties and Responsibilities
Through its meetings and/or circular resolutions in lieu of meetings in 2025, the Credit Remedial Committee conducted
The Credit Committee is primarily tasked to approve or reject credit proposals within their limits of authority or type of review and approve remedial credit proposals within established limits, and evaluate the performance of work units
credit set by the BoD and review those exceeding the set limits, coordinate with the Assets and Liabilities Committee responsible for credit proposals and credit reviews. The implementation of the Credit Remedial Committee’s duties in
regarding credit funding, coordinate with the Credit Policy Committee to develop credit policy and supervise its 2025 was realised with the following achievements.
implementation, as well as review and approve the introduction of new credit products upon request from the New 1. Total Recovery related to Wholesale, Small Medium Enterprise, and Retail, amounting to IDR 36.1 Billion.
Product and Activity Committee related to credit products. 2. Total Sales of Retail Asset Portfolio amounting to IDR 1.47 Billion.
3. Total Sales of all Foreclosed Assets (AYDA) amounting to NBV ±IDR 236 Billion.
Credit Committee Meetings
Throughout 2025, the Credit Committee held a total of 35 meetings.
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Early Alert Committee Early Alert Committee Meetings
Committee Charter and Legal Basis of Establishment Throughout 2025, the Early Alert Committee held 12 meetings.
The Early Alert Committee is governed under the latest amendment to the BoD Decree No. 043/SK-Dir/VIII/2025 dated
Implementation of Duties in 2025
28 August 2025 . The Early Alert Committee is responsible for staying abreast with the updates of debtor condition
should there be an increase in credit risk, and for anticipating early indication for such situation. Throughout 2025, the Early Alert Committee carried out its duties and responsibilities by proactively monitoring the
development of debtor condition, particularly in the event of an increase in credit risk, aiming to anticipate and detect
Composition potential problem that could affect credit quality early.
The Early Alert Committee consists of members whose functions are relevant to the Bank’s credit risk management
activities. The table below lists the committee members:
Risk Management Committee
Legal Basis of Establishment
Membership Structure Positions in the Bank
The Risk Management Committee was established based on the Board of Directors’ Decision Letter, most recently
amended through Decision Letter No. 038A/SK-DIR/VII/2025 dated 28 July 2025. The Committee is responsible for
Chairman and Voting Member Chief Credit Officer
supervising the risk management implementation within the Company.
Alternate Chairman and Voting Member Head of Credit Reviewer
Risk Management Committee Charter
Voting Member President Director Risk Management Committee Charter is set out in the PT Bank QNB Indonesia Tbk Term of Reference, which:
1. This Decree determines the duties and responsibilities of Risk Management Committee, in order to support the
Voting Member Corporate & Institution Banking Director effectiveness of the implementation of duties and responsibilities of Board of Directors as well as the implementation
of Good Corporate Governance principles in every business activities of the Bank at all levels of the organisation.
Non-Voting Member Chief Risk Officer
2. Amendment of the membership structure of Risk Management Committee in accordance to the latest condition and
organisation structure of the Bank
Non-Voting Member Portfolio Management Specialist1
Non-Voting Member Head of Corporate Banking Composition
The Risk Management Committee is established by involving members who possess functions and competencies
Non-Voting Member Head of Credit Remedial aligned with the requirements of risk management. The composition of the Committee members is presented in the
following table.
Secretary Credit Reviewer
Membership Structure Position in the Bank
Membership Structure Positions in the Bank
Chairman and Member Chief Risk Officer
Chairman and Voting Member Chief Credit Officer
Alternate Chairman and Member President Director
Alternate Chairman and Voting Member Head of Credit Reviewer
Member Compliance Director
Voting Member President Director
Member Corporate & Institutional Banking Director
Voting Member Corporate & Institution Banking Director
Member Finance Director
Non-Voting Member Chief Risk Officer
Member Chief Credit Officer
Non-Voting Member Portfolio Management Specialist1
Member Head of Retail Banking
Non-Voting Member Head of Corporate Banking
Secretary without Voting Member Market, Liquidity & Enterprise Risk Function
Non-Voting Member Head of Credit Remedial
Secretary Credit Reviewer Duties and Responsibilities
The Risk Management Committee has the primary duty to monitor and manage risks within the Bank efficiently and
A1) Alternate Member Non Voting effectively, as well as to support the Bank’s strategy implementation.
Duties and Responsibilities
The Early Alert Committee is primarily tasked to conduct tightening supervision, enforce disciplinary action to relevant
debtors, decrease collectability, conduct restructuring and repackaging actions, move to Credit Remedial Team, and
conduct capital reserve.
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Risk Management Committee Meetings Purchasing Committee
Throughout 2025, the Risk Management Committee held a total of 6 (six) meetings, with attendance details and Legal Basis of Establishment
agendas as follows:
The Purchasing Committee was established based on the Board of Directors’ Decision Letter, most recently amended
Attendance Recap of the Risk Management Committee Meetings in 2025
through Decision Letter No. 061/SK-DIR/XI/2025 dated 25 November 2025. The Purchasing Committee plays a key
role in supervising the entire procurement process, including vendor selection, purchase approvals, compliance, risk
Risk Management Committee Number of Meetings Attendance assessment, and budget review. In addition, the Purchasing Committee also makes decisions and escalates matters in
accordance with the prevailing financial authority thresholds.
Chief Risk Officer 6 6
Composition
President Director 6 4 The Purchasing Committee is established by involving members who hold functions related to purchasing activities. Its
membership composition is presented in the following table.
Compliance Director 6 6
Corporate & Institutional Banking 6 5
Membership Structure Position in the Bank
Director
Finance Director 6 6 Chairman and Member Finance Director
Chief Credit Officer 6 6 Alternate Chairman and Member President Director
Head of Retail Banking 6 6 Member Chief Risk Officer
Member Head of Budgeting, Planning & MIS
Implementation of Duties in 2025
The implementation of the Risk Management Committee’s duties in 2025 is described as follows: Member Strategy Execution Specialist
1. Development and Implementation of Risk Management Strategies
Secretary and Member Head of Strategy Execution*
The Risk Management Committee reviewed and ensured the implementation of the Bank’s risk management
strategies and methodologies to remain aligned with the Bank’s business plan and risk profile. The Committee
provided strategic guidance to Management in anticipating and responding to economic, industry, and market *double-hatting as Head of General Services
dynamics, including emerging risks arising from changes in the external environment.
2. Establishment of Risk Management Governance Framework Duties and Responsibilities
The Committee reviewed and approved the Bank’s risk management governance framework, including organisation The Purchasing Committee’s primary duties are to review and approve vendors based on predetermined criteria, ensure
structure, roles and responsibilities of relevant functions, and risk reporting mechanisms. The framework was competitiveness, quality, and reliability, approve significant purchases in accordance with financial authority limits,
periodically evaluated to ensure its effectiveness and alignment with regulatory requirements and best practices. ensure that all procurement activities comply with Bank policies and applicable regulations; evaluate risks within the
3. Determination of Risk Management Direction, Strategies, and Programmes. procurement process and mitigate identified risks, as well as align procurement activities with the approved budget and
In strengthening risk management implementation, the Committee set the overall direction and strategies for risk financial plans.
management and oversaw the execution of key risk management programmes across all business units. This included
initiatives to enhance risk awareness and support sound and prudent business decision-making.
Purchasing Committee Meetings
4. Evaluation of Risk Profile and Capital Adequacy
The Committee regularly evaluated the Bank’s overall risk profile covering all material risk types and reviewed Throughout 2025, the Procurement Committee held a total of 4 (four) meetings.
the adequacy of capital through capital adequacy analysis. The results of these evaluations formed the basis for
recommendations to the Board of Directors regarding risk mitigation measures and capital strengthening initiative.
5. Establishment of Policies and Enhancement of Risk Management Processes New Products and Activities Committee
The Committee reviewed and approved various risk management policies and ensured continuous improvement
New Products and Activities Committee Charter
of risk management processes. Such enhancements were aimed at strengthening the effectiveness of risk
identification, measurement, monitoring, and control. The New Products and Activities Committee was established based on the Board of Director’s Decree, most recently
6. Determination of Risk Appetite and Risk Methodologies amended through Director’s Decree No. 028/SK-Dir/V/2025 dated 9 May 2025. The New Products and Activities
The Committee established and periodically reviewed the Bank’s Risk Appetite and risk management methodologies, Committee plays a role in providing recommendations to the Board of Directors regarding the development of new
taking into account capital capacity, business strategy, and prevailing economic conditions. The Risk Appetite serves products and services, as well as conducting evaluations and enhancements of existing products, services, and activities
as a clear guideline for Management in conducting the Bank’s business activities. within the Bank
7. Monitoring of Loan and Portfolio Diversification
The Committee monitored the diversification of the Bank’s loan and portfolio exposures by business segment,
industry sector, and debtor. In addition, the Committee reviewed credit risk indicators and credit risk measurement
methodologies to ensure the Bank’s asset quality remained sound.
In addition to the above duties, the Committee discussed other strategic issues related to the Bank’s risk management
activities, including regulatory compliance, and developments in risk exposures requiring special attention.
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Composition 2. Approved the following new activity:
The New Products and Activities Committee is established by involving members who hold functions related to a. Development of the Retail Government Bond system including registration of PPE-EBUS license to Financial
the development and launch of new products and activities within the Bank as well as risk monitoring function. The Services Authority (OJK)
composition of the Committee is presented in the following table: b. Telephone transactions
c. Partnership programme with Cloud ERP
d. Additional features in QNB Indonesia Mobile Banking
Membership Structure Position in the Bank e. Implementation of API channel
3. Approval of UCan closure.
Chairman and Member President Director 4. Conducting periodic evaluations, both quarterly and annually on Bank’s product and activity performance.
Alternate Chairman and Member Chief Risk Officer
Information Technology Steering Committee
Member Compliance Director
Legal Basis of Establishment
Member Finance Director The Information Technology Steering Committee was established based on the Board of Directors’ Decision Letter,
most recently amended through Decision Letter No. 059/SK-DIR/XI/2025 dated 10 November 2025. The Information
Member Corporate & Institution Banking Director Technology Steering Committee plays a role in supporting the Board of Directors by providing direction and
recommendations related to the strategy, development, and implementation of information technology within the Bank.
Member Head of Retail Banking
Secretary and Member Head of Operational Risk
Information Technology Steering Committee Charter
This Decree stipulates the establishment and the duties and responsibilities of the Information Technology Steering
Committee of PT Bank QNB Indonesia Tbk, including but not limited to adjusting the membership structure in
Duties and Responsibilities
accordance with the latest organisation conditions, monitoring technology performance and system reliability, and
The New Products and Activities Committee’s primary duties are to monitor the development of new products, services, ensuring the implementation of ongoing IT projects in compliance with OJK Regulation No. 11/POJK.03/2022 concerning
and activities in line with the Bank’s strategy and business plan, to oversee their implementation and launch, and to the Implementation of Information Technology by Commercial Banks.
evaluate the benefits and risks of those products and activities to the Bank.
Composition
New Products and Activities Committee Meetings
The Information Technology Steering Committee comprises officials whose functions are related to IT activities within
Throughout 2025, the New Products and Activities Committee held a total of 12 meetings, with details on attendance the Bank. Its membership composition is presented in the following table.
presented as follows:
Attendance Recap of the New Products and Activities Committee Meetings in 2025 Membership Structure Position in the Bank
New Products and Activities Committee Number of Meetings Attendance Chairman and Member President Director
President Director 12 11 Alternate Chairman and Member Finance Director
Chief Risk Officer 12 11 Secretary and Member Head of IT
Compliance Director 12 9 Member Head of Treasury & Financial Institution
Finance Director 12 11 Member Chief Risk Officer
Corporate & Institution Banking 12 10 Member Head of Retail Banking
Director*
Permanent Invitee Chief Auditor
Head of Retail Banking 12 12
Permanent Invitee Head of IT Security & Risk Management
Head of Operational Risk 12 11
Permanent Invitee IT Infrastructure Services Head
* Effective as New Products and Activities Committee member on 25 February 2025
Permanent Invitee Project Delivery Head
Implementation of Duties in 2025 Permanent Invitee Act. IT Dev. & User Services Head
The realisation of the New Products and Activities Committee’s duties implementation in 2025 is as follows:
1. Approved the following new product Permanent Invitee IT Strategy & Governance Head
a. Bancassurance product reference - Allianz Life Legacy Pro
b. Bancassurance product reference - ALIA Permanent Invitee IT Strategy & Governance Head
c. Adding a new asset class to the existing Mutual Fund product - MANUFIX Class Income 1.
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Duties and Responsibilities Human Resources Committee
The IT Steering Committee is responsible for providing recommendations to the Board of Directors regarding IT Legal Basis of Establishment
strategic and development plans, policies and procedures, cost-effectiveness, performance monitoring, issue resolution,
and adequacy and allocation of IT resources. Legal Basis of Establishment
The Human Resources Committee was established based on the Board of Directors’ Decision Letter, most recently
amended through Decision Letter No. 013/SK-DIR/IV/2022 dated 7 April 2022. The Human Resources Committee is
Information Technology Steering Committee Meetings
responsible for monitoring the adequacy of human resources in supporting the business strategy implementation.
Throughout 2025, the Information Technology Steering Committee held a total of 4 meetings, with details of attendance
and agendas presented as follows: Human Resources Committee Charter
Attendance Recap of the Information Technology Steering Committee Meetings in 2025
1. Financial Services Authority Regulation No. 55/POJK.03/2016 dated 7 December 2016 regarding the Implementation
of Corporate Governance for Commercial Banks.
Information Technology Steering 2. Circular Letter of Financial Services Authority No.13/SEOJK/2017 dated 17 March 2017 regarding the Implementation
Number of Meetings Attendance of Good Corporate Governance for Commercial Banks.
Committee
President Director 4 4 Composition
The Human Resources Steering Committee consists of officials whose roles are related to HR activities within the Bank.
Finance Director 3 3 Its membership composition is presented in the following table.
Head of IT 4 4
Membership Structure Position in the Bank
Treasury & Financial Institution Director 4 4
Chief Risk Officer 3 3 Chairman and Member President Director
Head of Retail Banking 3 3 Alternate Chairman and Member Head of Human Resources
Chief Auditor 4 4 Member Compliance Director
Head of IT Security & Risk Management 4 4 Member Finance Director
Digital Solutions Head 4 4 Member Corporate & Institutional Banking Director
IT Infrastructure Services Head 4 4 Member Chief Risk Officer
Project Delivery Head 4 4 Member Chief Credit Officer
IT Dev. & User Services Head 4 4 Member Head of Retail Banking
IT Strategy & Governance Head 4 4 Secretary/Non-Member HRBP & Industrial Relation Head
Implementation of Duties in 2025
Duties and Responsibilities
The realisation of the New Products and Activities Committee’s duties implementation in 2025 is as follows:
1. The Infrastructure Service Head has onboard. The Human Resources Committee has the primary responsibility to establish strategic HR plans, ensure alignment
2. 100% CAPEX utilisation by the end of December. between HR projects and the strategic HR plan as well as individual project plans, ensure training and development
3. IT Governance is being strengthened by completing all 29 contracts stated as RMA closing. programmes meet the Bank’s needs, minimise potential HR-related risks, monitor performance appraisal processes and
4. A total of 16 out of 18 IT projects scheduled for 2025 have been completed on time. enhance HR performance, and resolve various HR-related issues.
5. Procurement and bidding activities for 2026 initiatives have been initiated.
6. DWH development efforts have transitioned into Data Quality initiatives
7. Upgrade OPICS from version 4.7 to 4.12 while assessing CAPEX savings and resource capacity across divisions.
8. Equation upgrade will proceed after iSeries refreshment project completed and bidding process with commit early in
the 2026.
9. The trend for vulnerabilities for workstations & Server is decreasing.
10. A tracking system has been successfully created to monitor IT Regulatory report for compliancy
11. Implementation for Exchange Online migration
12. Successful DR exercise in 2 batches
13. Update IT Policy and IT procedures with no overdue
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Human Resources Committee Meetings Composition
Throughout 2025, the Human Resources Committee held a total of 4 (four) meetings, with details of attendance and The Fraud Oversight Committee is established with members who hold functions related to fraud risk oversight,
agendas presented as follows: including anti-bribery and anti-corruption aspects. The committee’s membership structure is presented in the
table below:
Attendance Recap of the Human Resources Committee Meetings in 2025
Human Resources Committee Number of Meetings Attendance Membership Structure Position in the Bank
President Director 4 4 Chairman and Member President Director
Head of Human Resources 4 4 Alternate Chairman and Member Compliance Director
Compliance Director 4 4 Member Head of Human Resources
Finance Director 4 4 Member Chief Risk Officer
Corporate & Institutional Banking 4 4 Secretary and Member Head of Financial Crime Compliance
Director
Observer Vice President Fraud Investigations and Monitoring
Chief Risk Officer 4 - Vice President Anti-Fraud Assurance & Strategy
Chief Credit Officer 4 -
Duties and Responsibilities
Head of Retail Banking 4 - The Fraud Oversight Committee’s primary responsibility is to oversee and provide guidance on the Bank’s fraud
risk management and anti-bribery and anti-corruption programmes, including supervision of the whistleblowing
HRBP & Industrial Relation Head 4 4 reporting system.
Implementation of Duties in 2025 Fraud Oversight Committee Meetings
Throughout 2025, the Human Resources Committee of QNB Indonesia performed its duties and responsibilities in Throughout 2025, the Fraud Oversight Committee held a total of 4 (four) meetings, with details of attendance and
establishing and overseeing the implementation of HR strategic plan to ensure alignment with the Bank’s business agendas presented as follows:
direction and strategy. The Committee ensured the alignment of various HR initiatives and projects with the HR strategic
plan and needs of each work unit. Attendance Recap of the Fraud Oversight Committee Meetings in 2025
The Committee also monitored the effectiveness of training and development programmes to ensure they met the Fraud Oversight Committee Number of Meetings Attendance
Bank’s competency needs while minimising potential HR-related risks. Furthermore, the Committee oversaw the
performance appraisal process to encourage continuous improvement in HR performance, and discussed and resolved President Director 4 4
various strategic issues related to HR management throughout the reporting year.
Compliance Director 4 4
Head of Human Resources 4 4
Fraud Oversight Committee
Legal Basis of Establishment Chief Risk Officer 4 4
The Fraud Oversight Committee was established based on the Board of Directors’ Decision Letter, most recently Head of Financial Crime Compliance 4 4
amended through Decision Letter No. 060/SK-DIR/XI/2023 dated 9 November 2023. The Fraud Oversight
Committee’s role is to oversee the implementation of the fraud risk management as well as anti-bribery and Chief Financial Crime Compliance 4 2
anti-corruption programmes.
Implementation of Duties in 2025
Fraud Oversight Committee Charter
The realisation of the Fraud Oversight Committee’s duties implementation in 2025 is as follows:
The Fraud Oversight Committee operates under a Charter (Fraud Oversight Committee Charter) which serves as the
1. Oversaw the implementation of the Bank’s anti-fraud strategy and fraud risk management
guideline for the execution of its duties and responsibilities.
2. Reviewed reports on fraud cases and fraud trends occurring within the Bank
3. Discussed the results of fraud investigations and monitored the implementation of corrective follow-up actions
4. Evaluated the adequacy of polices, procedures and internal controls related to fraud prevention and handling
5. Provided recommendation to management regarding the strengthening of controls and fraud risk mitigation
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Credit Policy Committee Credit Policy Committee Meetings
Legal Basis of Establishment Throughout 2025, the Credit Policy Committee held a total of 1 meetings, with details of attendance as follows:
The Credit Policy Committee was established based on the Board of Directors’ Decision Letter, most recently amended Attendance Recap of the Credit Policy Committee Meetings in 2025
through Decision Letter No. 044/SK-Dir/VIII/2025 dated 28 August 2025.
Credit Policy Committee Number of Meetings Attendance
Credit Policy Committee Charter
The Credit Policy Committee is an internal part of the Bank that is tasked with managing and evaluating credit policies President Director 1 1
to ensure they are in accordance with prudential principles to support healthy credit provision, referring to prudential
principles and laws and regulations in the Indonesian banking sector, as well as OJK regulations regarding GCG. Chief Credit Officer (CCO) 1 1
Head of Credit Policies & Governance 1 1
Composition
The Credit Policy Committee is composed of officials whose roles are related to the formulation and development of Corporate & Institutional Banking 1 1
credit policies in the Bank. Its membership structure is presented in the table below. Director
Chief Risk Officer 1 1
Membership Structure Position in the Bank
Head of Legal 1 1
Chairman and Member President Director
Chief Auditor 1 1
Alternate Chairman and Member Chief Credit Officer (CCO)
Secretary and Member Head of Credit Policies & Governance Implementation of Duties in 2025
In 2025, the Credit Policy Committee consistently carried out its roles and responsibilities in formulating and overseeing
Member Corporate & Institutional Banking Director credit policies, including ensuring their effective implementation. Furthermore, the Committee continuously monitored
the development of credit portfolio and credit approval process, as well as compliance with Legal Lending Limit (LLL) and
Member Chief Risk Officer applicable laws and regulations.
Non-Voting Member Head of Legal
Non-Voting Member Chief Auditor Operational Risk Committee
Operational Risk Committee Charter
Invitee (Non-Voting) Head of Regulatory Compliance
The Operational Risk Committee was established based on the Board of Directors’ Decree, most recently amended
Invitee (Non-Voting) Head of Corporate Banking through Decree No. 074/SK-DIR/XII/2025 dated 12 December 2025. The Operational Risk Committee is responsible for
supporting the supervision and monitoring of the operational risk management implementation within the Bank.
Duties and Responsibilities
The Credit Policy Committee’s primary duties are to provide advice to the Board of Directors in formulating the credit
policy and supervising its implementation, as well as to monitor the development of the credit portfolio, implementation
of credit approval, Legal Lending Limits of the Bank, and compliance with laws and regulations relating to credit.
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Composition Implementation of Duties in 2025
The Operational Risk Committee is composed of members who hold functions related to operational risk control and The realisation of the Operational Risk Committee’s duties implementation in 2025 is as follows:
monitoring within the Bank. Its membership structure is presented in the following table. 1. Operational Risk Committee acknowledged recommendation to implement Operational Risk Awareness KPI on self-
identified RMA by Line 1 which include improvement initiative in minimising execution errors of key process.
2. Monitor Risk Appetite related to operational risk and discuss if there are exceedance.
Membership Structure Position in the Bank 3. Review operational risk profile and its exposure such as Key Risk Indicators (KRI), operational risk incident and losses
including its root causes, customer complaints trend, and Internal Audit finding.
Chairman and Member Chief Risk Officer 4. Approve corrective action plan to improve any control weaknesses and risks that are escalated to Operational
Risk Committee.
Alternate Chairman and Member President Director 5. Discuss and deliberate on operational risk event mitigation.
6. Review annual RCSA plan and its result, include review ongoing execution and outstanding actions resulting from
Member Compliance Director risks deemed outside of appetite.
7. Implement and Review Business Continuity Management and Crisis Management Policy and Framework.
Member Finance Director
8. Review Operational Risk Committee Terms of Reference in July and December 2025.
Member Chief Credit Officer
Member Head of Retail Banking AML CFT CPF Committee
Member Act. Head of Operation and Technology
Legal Basis of Establishment
Secretary and Member Head of Human Resources The AML CFT CPF Committee was established based on the Board of Directors’ Decision Letter, most recently amended
through Decision Letter No. 025/SK-DIR/III/2024 dated 27 March 2024. The committee is responsible for monitoring
Secretary and Member Head of Operational Risk the implementation of the AML CFT CPF and Sanctions Programmes.
Duties and Responsibilities AML CFT CPF Committee Charter
The Operational Risk Committee’s primary duties are to propose strategies, frameworks, policies, procedures, The AML CFT CPF Committee performs its duties and responsibilities in accordance with the AML CFT CPF Committee
methodologies, and operational risk tools along with related amendments, to review the Bank’s operational risk profile Charter, which has been established by Management as a reference for the effective executive of the Committee’s roles,
and exposures to ensure adequacy, to approve corrective action plans to address existing control weaknesses and risks, authorities and governance in compliance with applicable regulations.
to ensure that risk control and monitoring processes are consistent with internal procedures, applicable regulations, and
best practices, to discuss mitigation measures for operational risk events, and to handle other related matters. Composition
The AML CFT CPF Committee is composed of members who have roles related to the implementation of the AML CFT
Operational Risk Committee Meetings CPF and Sanctions Programmes. Its membership structure is presented in the following table.
Throughout 2025, the Operational Risk Committee held a total of 4 (four) meetings, with details of attendance presented
as follows:
Membership Structure Position in the Bank
Attendance Recap of the Operational Risk Committee Meetings in 2025
Chairman and Member President Director
Operational Risk Committee Number of Meetings Attendance
Alternate Chairman and Member Compliance Director
Chief Risk Officer 4 4
Member Chief Risk Officer
President Director 4 3
Member Corporate & Institutional Banking Director
Compliance Director 4 4
Member Finance Director
Finance Director 4 4
Member Head of Retail Banking
Corporate & Institutional Banking 4 2
Director* Member Head of Human Resources
Chief Credit Officer 4 4 Member Head of Information Technology
Head of Retail Banking 4 4 Member Head of Operations
Head of Human Resources 4 4 Member Head of Treasury & Financial Institutions
Head of Operational Risk 4 4 Secretary and Member Head of FCC/AML Head
*Corporate & Institutional Banking Director effective date as ORC member dd. 3rd July 2025
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Duties and Responsibilities 5. Monitored the effectiveness of suspicious transaction reporting and the implementation of the transaction
The AML CFT CPF Committee’s primary duties are to monitor the implementation of the AML CFT CPF and Sanctions monitoring system.
Programmes (including CDD and Sanctions processes, control weaknesses, and other AML CFT CPF risks), by complying 6. Discussing the follow-up action on data updating target.
with the standards of the Bank and QNB Group, as well as applicable AML CFT CPF regulations/rules/laws to ensure 7. Update enhancement progress of the SmartAML system.
effective follow-up on material issues and financial crime risks that fall under the Committee’s attention. 8. Informing the results of the Financial Integrity Rating (FIR) on Money Laundering and Terrorism
Financing Assessment.
9. etc.
AML CFT CPF Committee Meetings
Throughout 2025, the AML CFT CPF Committee held a total of 4 (four) meetings, with details of attendance and agendas UCan Product Committee
presented as follows:
Legal Basis of Establishment
Attendance Recap of the AML CFT CPF Committee Meetings in 2025 The UCan Product Committee was established based on the Board of Directors’ Decision Letter, most recently amended
through Decision Letter No. 047 dated 21 December 2022. The Operational Risk Committee is responsible for providing
Komite APU PPT PPPSPM Number of Meetings Attendance leadership, direction, and oversight across the planning and execution of products, programmes, services, and activities
of UCan digital loan to align with the vision and strategic direction of the Bank, while ensuring the implementation of
President Director 4 4 good corporate governance principles in every business activity of the Bank at all levels of the organisation.
Compliance Director 4 4
UCan Product Committee Charter
Chief Risk Officer 4 4 Committee charter with purpose of committee formation, legal foundation, structure, authorities and responsibilities, as
well as meeting governance and reporting is stipulated in Decree of Directors dated 21 December 2022.
Corporate & Institutional Banking 4 2
Director Composition
Finance Director 4 4 The UCan Product Committee is established by involving members who have functions related to the implementation of
UCan initiatives within the Bank. Its membership structure is presented in the table below.
Head of Retail Banking 4 3
Head of Human Resources 4 4 Membership Structure Position in the Bank
Head of Information Technology 4 3 Chairman and Member President Director
Head of Operations 4 2 Alternate Chairman and Member Head of Retail Banking
Head of Treasury & Financial Institutions 4 0 Member Finance Director
Head of FCC/AML Head 4 4 Member Head of Treasury & Financial Institution
Member Chief Risk Officer
Agendas of the AML CFT CPF Committee Meetings in 2025
Member Head of Strategy Execution
Member Head of Operational Risk
No. Date Agenda
Member Head of Budgeting, Planning, and MIS
1 17 March 2025 AML CFT CPF Committee Meeting Q1
Member Head of Information Technology
2 10 June 2025 AML CFT CPF Committee Meeting Q2
Member Head of Credit Remedial
3 11 November 2025 AML CFT CPF Committee Meeting Q3
Secretary and Member Head of Retail Product Management
4 19 December 2025 AML CFT CPF Committee Meeting Q3
Permanent Invitee Compliance Director
Implementation of Duties in 2025 Permanent Invitee Chief Auditor
The realisation of the AML CFT CPF Committee’s duties implementation in 2025 is as follows:
1. Evaluated and oversaw the implementation of the AML CFT CPF Programme, including policies, procedures and Permanent Invitee Head of Regulatory Compliance
internal controls.
Permanent Invitee Head of Operations
2. Reviewed and monitored reporting transaction trends, including developments in transaction volume and frequency,
as a basis for understanding the level of ML, TF and PF risks encountered by the Bank in the context of risk mitigation.
Permanent Invitee Retail Loan Collection Head
3. Provided strategic direction based on the results of the ML, TF and PF risk assessments.
4. Discussed and monitored follow-up actions on findings from internal audit, external audit and regulatory Non-Permanent Invitee Head of Legal
examinations related to the implementation of the AML CFT CPF Programme.
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Implementation of Duties in 2025
Membership Structure Position in the Bank
The realisation of the Ucan Product Committee’s duties implementation in 2025 is as follows:
1. Monitor and evaluate UCan product performance.
Non-Permanent Invitee Head of E-Channels
2. Provide guidance on UCan product continuation aligned with the Bank’s strategy.
3. Provide considerations and decision on UCan product exit.
Non-Permanent Invitee Head of IT Security & Risk Management
Duties and Responsibilities Governance, Risk, and Compliance (GRC) Committee
The UCan Product Committee’s primary duties are to ensure good corporate governance in the implementation of
Legal Basis of Establishment
UCan product processes related to new products, programmes, services, and activities, as well as to align them with the
Bank’s vision, mission, and business plan. The UCan Product Committee is also responsible for supervising, evaluating, The Governance, Risk, and Compliance (GRC) Committee was established based on the Board of Directors’ Decision
approving, and ensuring the availability of procedures related to the implementation of products, programmes, services, Letter, most recently amended through Decision Letter No. 047/SK-DIR/VIII/2023 dated 21 August 2023. The
and activities. Lastly, the UCan Product Committee evaluates UCan products, programmes, services, and activities in Committee is responsible for overseeing risk management, good corporate governance, and compliance.
relation to their benefits and risks to the Bank.
Governance, Risk and Compliance (GRC) Committee Charter
UCan Product Committee Meetings The work guidelines of the Governance, Risk and Compliance Committee (GRC) are outlined in the Decree of Directors’
Throughout 2025, the UCan Product Committee held a total of 7 (seven) meetings, with details of attendance and No. 047/SK-DIR/VIII/2023 dated August 21, 2023.
agendas presented as follows:
Composition
Attendance Recap of the UCan Product Committee Meetings in 2025 The GRC Committee comprises parties who perform functions related to the implementation of good corporate
governance principles across all levels of the Bank’s organisation. The Committee’s membership structure is presented in
UCan Product Committee Number of Meetings Attendance the table below.
President Director 7 4
Membership Structure Position in the Bank
Head of Retail Banking 7 5
Chairman Compliance Director
Finance Director 7 6
Vice Chairman Chief Risk Officer
change to Head of Treasury & Financial N/A N/A
Institution
Secretary and Member Head of Regulatory Compliance
Chief Risk Officer 7 6
Permanent Member • Chief Auditor
• Head of Operation Risk
Head of Strategy Execution 7 5
• Head of Financial Crime Compliance*)
• Head of Corporate Secretary*)
Head of Operational Risk 7 5
*) Permanent member for relevant regulation
Head of Budgeting, Planning, and MIS 7 6
Non-Permanent Member All Division Heads/Parties invited/appointed to attend the meeting based on the GRC
Head of Information Technology 7 6
Committee agenda.
Head of Credit Remedial 7 6
Duties and Responsibilities
Head of Retail Product Management 7 7
The GRC Committee is responsible for disseminating information to all relevant stakeholders regarding the fulfilment
Compliance Director 7 5
of regulatory requirements. The Committee also provides recommendations to all impacted divisions or work units to
ensure timely follow-up on regulatory requirements identified from newly issued regulations and/or amendments, such
Chief Auditor 7 4 as ensuring that the Bank’s policies, guidelines, system, dan procedures are aligned with applicable regulatory provisions
dan laws, as well as ensuring compliance with all regulatory obligations.
Head of Regulatory Compliance 7 7
Governance, Risk and Compliance (GRC) Committee Meetings
Head of Operations 7 6
During 2025, GRC Committee meetings were held 3 (three) times with the following details of attendance and agenda:
Retail Loan Collection Head 7 7
Head of Legal 7 2
Head of E-Channels 7 1
Head of IT Security & Risk Management 7 4
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Attendance Recap of the GRC Committee Meetings in 2025
Membership Structure Position in the Bank
GRC Committee Number of Meetings Attendance
Chairman President Director
Compliance Director 3 3
Alternate Chairman and Member Compliance Director
Chief Risk Officer 3 3
Secretary and Member (with voting right) Head of Corporate Secretary
Head of Regulatory Compliance 3 3
Member (with voting right) Corporate and Institutional Banking Director
Chief Auditor 3 3
Member (with voting right) Finance Director
Head of Financial Crime Compliance 3 1
Member (with voting right) Chief Risk Officer
Head of Corporate Secretary 3 2
Member (with voting right) Chief Credit Officer
Head of Operation Risk 3 3
Member (with voting right) Head of Strategy Execution
Member (with voting right) Head of Budgeting, Planning & MIS
Agendas of the GRC Committee Meetings in 2025
No. Date Agenda Duties and Responsibilities
The ESG Committee’s duties and responsibilities are (1) To ensure that ESG strategies and policies are formulated,
1 12 November 2025 Discussion of 6 (six) new regulations from Bank Indonesia as follows: implemented, and periodically updated; (2) To review and provide recommendations on the RAKB and Sustainability
1. PADG No. 18 of 2025 on Criteria, Requirements, and Use of Securities in Monetary
Report prior to submission to Board of Directors for approval; (3) To monitor divisional ESG KPIs, including Net Zero
Operations
targets, climate risk management, also Social and Environmental Responsibilities (CSR) implementation; (4) To oversee
2. PADG No. 19 of 2025 on Infrastructure and Participation in Monetary Operations
3. PADG No. 20 of 2025 on Rupiah Monetary Operations
ESG risk governance, including Third Party Management, conflict of interest handling, and compliance with applicable
4. PADG No. 21 of 2025 on Foreign Currency Monetary Operations regulations; (5) To support the Board of Directors in ESG-related communication and engagement with regulators,
5. PADG No. 22 of 2025 on Amendments to PADG No. 21 of 2023 on Implementing investors, and other stakeholders; (6) To ensure regular ESG training and capacity building programmes for Board of
Regulations for Short-Term Liquidity Loans for Conventional Commercial Banks Commissioners, Board of Directors and employees.
6. PADG No. 23 of 2025 on Macroprudential Intermediation Ratio and Macroprudential
Liquidity Buffer for Conventional Commercial Banks, Sharia Commercial Banks, and Sharia Environmental, Social and Governance (ESG) Committee Meetings
Business Units (PADG RIM PLM)
Throughout 2025, the ESG Committee held a total of 2 (two) meetings since its formation in September 2025, with
2 8 December 2025 Discussion of PADG No. 24 of 2025 on the Implementation of Real-Time Fund Settlement details of attendance and agendas presented as follows:
through Bank Indonesia-Real Time Gross Settlement System
Attendance Recap of the ESG Committee Meetings in 2025
3 17 December 2025 Discussion of SEOJK No. 26 of 2025 on Internal Liquidity Adequacy Assessment Process
(ILAAP) for Commercial Banks ESG Committee Number of Meetings Attendance
Implementation of Duties in 2025 President Director 2 2
The realisation of the Implementation of the GRC Committee’s duties in 2025 is as follows Compliance Director 2 2
1. Conducted discussion on new and updated regulations that have an impact to the Bank.
2. Provided recommendations to the affected divisions/work units to ensure the follow-up and fulfilment of regulatory Corporate and Institutional Banking 2 2
requirements and obligations arising from new or amended regulations. Director
3. Conducted discussion to determine the division/work unit responsible for new activities required by
regulatory requirements. Finance Director 2 2
Head of Corporate Secretary 2 2
Environmental, Social and Governance (ESG) Committee
Legal Basis of Establishment Chief Risk Officer 2 2
The Environmental, Social and Governance (ESG) Committee was established based on the Board of Directors’ Chief Credit Officer 2 1
Decision Letter No. 050/SK-DIR/IX/2025 dated 15 September 2025. The Committee is to assist Board of Directors
in formulating, implementing and monitoring the Bank’s sustainability and ESG strategy in alignment with the Head of Strategy Execution 2 2
applicable regulations.
Head of Budgeting, Planning & MIS 2 2
Composition
The ESG Committee comprises parties who perform functions related to the implementation of good corporate
governance principles across all levels of the Bank’s organisation. The Committee’s membership structure is presented in
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Implementation of Duties in 2025
Membership Structure Position in the Bank
The realisation of the ESG Committee’s duties implementation in 2025 since the establishment in September 2025 is
as follows:
Permanent Member Head of Operational Risk
1. ESG Framework
2. TKBI v2 2025 Reporting in October 2025
Permanent Member Head of Operations
3. RAKB 2026-2028
Permanent Member Head of Regulatory Compliance
Artificial Intelligence (AI) Governance Committee QNB Subject Mater Expert Group Information & Technology Division (GITD)
Legal Basis of Establishment
QNB Subject Mater Expert Group Information Security (GIS)
The Artificial Intelligence (AI) Governance Committee was established based on the Board of Directors’ Decision Letter,
most recently amended through Decision Letter No. 032A/SK-DIR/VI/2025 dated 24 June 2025. The Committee is
Duties and Responsibilities
responsible for overseeing risk management, good corporate governance, and compliance.
The AI Governance Committee’s primary duties are to disseminate information to all Bank employees on matters related
to ESG, to request updates and enhancements to the Bank’s policies, regulations, systems, and procedures to ensure
Artificial Intelligence (AI) Governance Committee Charter alignment with OJK regulations and applicable laws and regulations; as well as to determine the divisions and units
1. Establish Ethical and Responsible Use of AI affected by the issuance of new regulations and/or amendments, including the fulfilment of reporting obligations as well
2. Ensure Compliance with Laws and Regulations as the updating and improvement of existing policies, regulations, systems, and procedures within the Bank.
3. Risk Management and Mitigation
4. Promote Transparency and Accountability Artificial Intelligence (AI) Governance Committee Meetings
5. Support AI Policy and Strategy Throughout 2025, the AI Governance Committee’s held a total of one meeting, with details of attendance and agendas
6. Educate and Guide Stakeholders presented as follows:
Composition Attendance Recap of the AI Committee Meetings in 2025
The AI Governance comprises parties who perform functions related to the implementation of good corporate
governance principles across all levels of the Bank’s organisation. The Committee’s membership structure is presented in AI Governance Committee’s Number of Meetings Attendance
the table below.
Compliance Director 1 1
Membership Structure Position in the Bank Chief Risk Officer 1 1
Head of Regulatory Compliance 1 1
Chairman and Member President Director
Compliance Advisory Head 1 1
Alternate Chairman & Member Compliance Director
Chief Auditor 1 1
Secretary and Member Head of IT
Head of Financial Crime Compliance 1 1
Member Chief Risk Officer
Head of Corporate Secretary 1 1
Member Corporate & Institutional Banking Director
Head of Operational Risk 1 1
Member Finance Director
Member Chief Credit Officer Implementation of Duties in 2025
Member Head of Human Resources The realisation of the AI Governance Committee’s duties implementation in 2025 is as follows:
1. Establish the strategic framework of AI, prioritising initiatives with transformative potential.
Member Head of Retail Banking 2. Review AI strategy annually and ensure it is consistent with the Bank’s strategic objective.
3. Monitor the performance implementation of AI across the Bank.
Member Head of IT Security & Risk Management 4. Establish the priorities and allocation of AI budget.
5. Ensure adherence to regulatory, ethical, and data protection in relation to implementation of AI within the Bank.
Permanent Member Chief Auditor 6. Ensure that needed resources and supporting infrastructure are available to implement the AI initiatives, as well as
regulatory compliance requirements.
Permanent Member Head of IT & IS Audit 7. Act as final escalation committee for acceptance or rejection of risks related to AI matters within the Bank.
Permanent Member Head of Legal
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Information Security Committee budget allocations, ensures the availability of Duties and Responsibilities
supporting resources and infrastructure, and serves The Information Security Committee provides strategic direction, oversight, and governance for information security
Legal Basis of Establishment as the final decision-maker regarding cyber risks and by setting strategy, monitoring performance, allocating resources, ensuring regulatory compliance, and making final
The Information Security Committee was established Information Security. decisions on cybersecurity and information security risk acceptance.
based on the Board of Directors’ Decision Letter, most
recently amended through Decision Letter 002/SK- Composition Information Security Committee Meetings
Dir/I/2025 dated 6 Januari 2025. The Committee
Information Security Committee comprises parties who Throughout 2025, the Information Security Committee held a total of four meetings, with details of attendance and
is responsible to set strategic direction, oversees
perform functions related to the implementation of agendas presented as follows:
implementation, allocates resources, and makes final
good corporate governance principles across all levels of
decisions on information security and cyber risks.
the Bank’s organisation. The Committee’s membership
structure is presented in the table below. ESG Committee Number of Meetings Attendance
Information Security Committee Charter
The Information Security Committee’s operating Presiden Direktur 4 4
guidelines are based on Decision Letter No. 002/SK-
Dir/I/2025 dated 6 January 2025. The committee’s Chief Risk Officer 4 4
functions include establishing and evaluating the
strategic framework for Information Security to Compliance Director 4 4
align with the Bank’s objectives, while continuously
monitoring its implementation and performance. Finance Director 4 4
The committee also determines priorities and
Group Information Security (GIS) 4 3
Head of Operations & IT 4 4
Head of IT Security & Risk Management 4 4
Membership Structure Position in the Bank
Implementation of Duties in 2025
Chairman and Member Chief Risk Officer (CRO)
The realisation of the Information Security Committee’s duties implementation in 2025 is as follows:
Alternate Chairman & Member President Director 1. Review Information Security strategy to ensure it is consistent with the Bank’s strategic objective.
2. Monitor the performance implementation of Information Security across the Bank.
Secretary and Member IT Security & Risk Analyst 3. Establish the priorities and allocation of Information Security.
4. Ensure adherence to regulatory, ethical, and data protection in relation to implementation of Information Security
Member Compliance Director within the Bank.
5. Ensure that needed resources and supporting infrastructure are available to implement the Information Security
Member Finance Director
initiatives, as well as regulatory compliance requirements.
6. Act as final escalation committee for acceptance or rejection of risks related to Information Security matters within
Member Head of Operations & IT
the Bank.
Member Head of IT Security & Risk Management
Permanent Member Chief Auditor
Permanent Member Head of IT & IS Audit
Permanent Member Head of Operational Risk
Permanent Member Head of Regulatory Compliance
QNB Subject Mater Expert Group Information Security (GIS)
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Corporate secretary Internal audit
Legal Basis The Internal Audit function has been established by the Bank to
The Corporate Secretary performs its functions under the supervision of the Compliance Director and reports directly to
the Board of Directors. The Corporate Secretary is appointed and dismissed by the Board of Directors’ Decision, with the
provide independent & objective assurance, on the adequacy
legal basis for the appointment stipulated in the Board of Directors’ Decision Letter No. 005/SK-HMSD-HRBP/V/2018 and effectiveness of governance, risk management and internal
dated 11 May 2018.
control processes implemented by management as well as advisory
Profile services to add value and improve the Bank’s operations. The
Indah Mathilda division accomplishes its roles by staying independent from day-to-
Head of Corporate Secretary
day lime management responsibility which is critical to the ability to
The profile of the Head of Corporate Secretary, Indah Mathilda, is presented in the Company Profile chapter under the deliver objective audit coverage.
Executive Management Profile section of this Annual Report.
Corporate Secretary’s Competence Development
Internal Audit Division is established to examine that
The training and competence development activities for the Corporate Secretary throughout 2025 are presented in the the Bank’s operations in all lines of business, supporting The principal mission of Internal Audit is to enhance and
following table units and branches are conducted according to the protect organisational value by providing risk-based
highest standards; to provide independent, objective and objective assurance, advice, insight and foresight
Date Training & Seminar Type Organiser
assurance and advisory activities designed to add value to strengthen the Bank’s ability to create, protect and
and improve the Bank’s operations; to advise the Bank on sustain our organisational values and assist Executive
13 February 2025 Personal Data Protection (PDP) E-Learning 2025 E-Learning Internal best practices and areas for necessary improvements and Management to achieve its objectives.
assurance to key regulatory authorities.
19 May 2025 E-Learning Business Continuity Coordinators Awareness 2025 E-Learning Internal
30 April 2025 E-Learning Sanction Awareness 2025 E-Learning Internal
The Internal Audit Division is free from interference by Structure & Position
any element in the Bank including on matters of audit
As of 31 December 2025, the Internal Audit Division had
4 June 2025 Artificial Intelligence (AI) Training 2025 Workshop External selection, scope, frequency and internal report contents
9 employees. The Internal Audit Division’s experiences,
and acts professionally and ethically in executing its
current and ongoing professional development provide
17 June 2025 Risk Management Certification Briefing & Test Level 4 - June Batch Workshop External role, by complying with the mandatory elements of the
us with the required competencies to tackle the growing
regulatory requirements, International Professional
sophistication and challenges of the banking industry and
24 June 2025 E-Learning QNB Sustainable Finance 2025 E-Learning Internal Practices Framework (IPPF) and Bank policies and
stay abreast of the impact of emerging developments
procedures and adopting standard guidelines and best
26 July 2025 AML, CTF, and CPF E-Learning 2025 New Module E-Learning Internal including digitalisation and increase in technology
practices issued by professional bodies such as the Basel
adoption by the financial industry. It is critical that the
Committee, IIA, ISACA, COSO, etc.
12 September Refreshment on NPAP (New Product Approval Policy) Template Workshop External members possesses the necessary level of understanding
2025 and depth to be an equal counterpart of our respective
The Internal Audit Division is headed by the Chief Auditor,
businesses. The certifications held by these employees
who reports directly to the President Director and/or the
23 September E-Learning Anti-Fraud Management & Investigation 2025 New Module E-Learning Internal include Risk Management Certification, Certified
2025 BoC through the Audit Committee. This responsibility
Information Systems Auditor, Certified Information
includes the reporting of internal audit results on
Security Manager, Certified Ethical Hacker, and Qualified
11 December Forum ESG: Green Economic Outlook 2026 Workshop External the adequacy and effectiveness of the governance
Internal Auditor.
2025 framework, internal control system and risk management
process of the Bank. Audit reports are submitted to
the BoC, Audit Committee, President Director, and
Implementation of Duties in 2025 Compliance Director. Internal Audit can submit reports
Throughout 2025, the Corporate Secretary carried out the following duties and responsibilities: directly to the BoC if communication with the President
1. Effective and transparent implementation of the liaison function between the Bank and regulators, shareholders, Director is deemed inappropriate.
investors, the media, and other stakeholders, including fulfilling reporting and information disclosure obligations in
accordance with applicable regulations. The appointment and dismissal of the Chief Auditor are
2. Organising and coordinating meetings of the Board of Directors and the Board of Commissioners, including providing carried out by the President Director with the approval
meeting materials, preparing meeting minutes, monitoring follow-up to meeting decisions, and managing meeting of the Board of Commissioners by considering the Audit
documentation and administration in an orderly manner. Committee recommendations and reported to OJK
3. Providing and delivering accurate, complete, and timely information to the Board of Directors and the Board of
Commissioners to support effective decision-making.
4. Managing and maintaining company documentation, including corporate documents, regulatory reports, and
corporate governance.
5. Carrying out other duties and responsibilities assigned by the Board of Directors and/or the Board of Commissioners
in accordance with laws and regulations and the Bank’s operational needs.
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Internal Audit Organisational Structure Chief Auditor’s Responsibilities and Internal Audit Qualification and Certification
Accountability Internal auditors in the Internal Audit Division shall meet
President Director (CEO)
Audit Committee The Chief Auditor has the responsibility to: the following requirements:
Nick Groene
1. Ensure the implementation of Internal Audit 1. Have integrity and professional conduct, be
functions in accordance with regulatory independent, honest, and objective in performing
Chief Auditor (Acting) requirements, Internal Audit Professional Standards, the duties.
Lius Pritantyo and Internal Audit Code of Ethics; 2. Have the knowledge and experience of the technical
2. Responsible for hiring human resources with audit, knowledge of management principles,
appropriate qualifications and skills to ensure processes, and activities of the auditee, and other
Governance, Treasury Follow Up, that Internal Audit team possesses the required disciplines relevant to the field of assignment.
Retail & Operations Corporate Banking &
Audit Head
and Support Functions IT & IS Audit Head
Credit Audit Head
Methodology & QA competences to examine all processes and 3. Have knowledge of the laws and regulations in the
Audit Head Head banking and capital markets, as well as other related
Ko Sutan*
Lius Pritantyo*
Rianto*
functions within the Bank. Moreover, Internal Audit
Rianto* Ko Sutan* shall promote continuous professional development laws and regulations.
to ensure that skills and knowledge are maintained 4. Have the ability to interact and communicate both
to a high standard, and support globally recognised verbally and in writing effectively.
Governance, Treasury professional certifications and qualifications 5. Comply with the Code of Ethics for Internal Audit.
Retail & Operations Corporate Banking &
Auditor
and Support Functions IT & IS Auditor
Credit Auditor so that Internal Audit team members possess 6. Adhere to the professional standards released by the
Auditor Institute of Internal Auditors (IIA).
M. Harianto
Lily
Ni Nyoman S
the skills and other competencies to perform
David HP
Rini Pratiwindi Indrajaya
Vacant their responsibilities; 7. Maintain the confidentiality of company information
Vacant
3. Compile and review the Internal Audit Charter at and/or data related to the performance of Internal
least once every 3 years; Audit duties and responsibilities, except where
*) Double Hatting 4. Prepare an annual internal audit plan with budget disclosure is required under applicable laws and
allocation for the implementation of Internal Audit regulations or pursuant to a court order/decision.
activities, to be approved by the President Director 8. Understand the principles of Good Corporate
and Board of Commissioners by considering the Governance and Risk Management.
Audit Committee’s recommendation, and ensure 9. Improve the knowledge, skills, and professional
Internal Audit Charter the implementation of the approved internal abilities continuously.
audit plan; 10. Not hold concurrent duties or positions, nor engage
The Bank has an Internal Audit Charter as a guideline for the work of the Bank’s Internal Audit function. The Internal Audit
5. Report significant findings, risks, and control issues in operational activities at the Bank, except for
Charter was enacted and approved by the Board of Commissioners through Decision Letter No. 1/04/007.02/XI/2023
to the Board of Directors for corrective action, Internal Audit operational activities.
dated 8 November 2023, which governs the scope of duties, authority, and responsibilities of Internal Audit in supporting
the supervision and improvement of the effectiveness of internal control across all lines of the Company. and monitor and convey the progress of follow-up
corrective actions to the President Director and In performing the Internal Audit function, Internal
the Board of Commissioners with copies to the Audit is supported by a team of auditors who
Chief Auditor Profile, Qualifications & Competence Development
Audit Committee and the director in charge of the possess appropriate qualifications and professional
compliance function; expertise. As of 31 December 2025, the qualifications
Lius Pritantyo 6. Develop Key Performance Indicators (KPIs) and competencies of Internal Audit include Risk
Chief Auditor to ensure the continuous improvement of Management Certification, Certified Information
Internal Audit; Systems Auditor, Certified Information Security
Personal Data 7. Establish Internal Audit policies and procedures as Manager, and Qualified Internal Auditor.
Indonesian guidelines for Internal Audit activities and ensure
46 years old as of 31 December 2025
their regular reviews;
8. Attend Audit Committee meetings permanently and
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 040 dated 4 August 2025 provide advice and support whenever required;.
Educational Background
Bachelor of Computer Science, Bina Nusantara University, 2001
Work Experience
August 2025 – current: Acting Chief Auditor
July 2020 – July 2025: IT & IS Audit Head
Concurrent Positions
IT & IS Audit Head
Certifications
CISA (Certified Information System Auditor)
CISM (Certified Information Security Manager)
Banking Risk Management Qualification 5
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Internal Audit Duties & Responsibilities 5. Assist the President Director and the Board of Implementation of Activities in 2025
Commissioners in preparing the reporting to
The Internal Audit Division performs its duties and Throughout 2025, the Internal Audit Division completed 13 audits, consisting of regulatory, regular audits and advisory
OJK regarding:
responsibilities in accordance with the provisions reviews across the Bank. These audits were conducted based on the Risk-Based Audit approach, using appropriate
a. The implementation and summary of audit
stipulated in the Internal Audit Charter. In general, these techniques for document review, interviews, financial analysis and comparison, confirmation, and data processing.
results, including strictly confidential information
duties and responsibilities include the following:
of the audit results.
1. Assist the President Director and the Board of Each audit resulted in recommendations aimed at enhancing corporate governance, risk management, and internal
b. Any findings that are expected to potentially
Commissioners through the Audit Committee in control. In 2025, the Internal Audit Division also held 13 meetings with the Audit Committee. These monthly meetings
disrupt the Bank’s business sustainability.
preparing and implementing the audit plan, as well provided updates to the Audit Committee on issues identified by Internal Audit, External Auditors, and OJK, as
c. Reports on the results of reviews conducted
as monitoring of audit results. well as reported on the progress of consultative activities related to corporate governance, risk management, and
by external parties containing opinions on the
2. Identify and report on issues, deficiencies, or internal control.
Internal Audit performance and its compliance
weaknesses in the Bank’s systems and processes
with standards for the implementation of the
for controlling its activities and managing risks,
Bank’s internal audit function, as well as any
through risk-focused examination and assessment
improvements that may be required. External Audit Findings in 2025
of specific samples of systems, processes, and
reviews are conducted at least once every 3 The Internal Audit Division conducts regular and systematic monitoring of audit findings follow-up to ensure timely
controls, which cover:
(three) years. resolution in accordance with agreed commitments. All outstanding or approaching due dates are consolidated and
a. The adequacy and resilience of systems
6. Report immediately any audit findings that could regularly communicated to the auditee for immediate follow-up. The auditee is responsible for implementing corrective
(including relevant technology) and procedures.
disrupt the Bank’s business sustainability to the actions and providing sufficient supporting evidence for validation to the auditor. If evidence is insufficient or the
b. Compliance with the Bank’s objectives,
President Director and the Board of Commissioners deadline is not met, the auditee must immediately make additional improvements or request an extension of target date
strategies, and control guidelines issued by
through the Audit Committee. in accordance with applicable procedures. Completion status and validation results are consolidated in a monthly audit
Management; as well as with prevailing laws and
7. Monitor audit follow-up actions and reporting follow-up report to ensure transparency and accountability, and are communicated to the Board of Directors and Senior
regulations, OJK, and other regulators relevant
periodically to the President Director and the Board Management to ensure timely and effective resolution of audit findings.
to the Bank’s business.
of Commissioners through the Audit Committee.
c. Evaluating the design and effectiveness of
8. Exercise due professional care in the performance
risk management, control, and organisational
of its responsibilities and must ensure that the Audit Total Findings Completed (%) In Progress (%)
governance processes.
confidentiality of all records and information
d. Providing advisory services related to
accessed in the course of its duties is properly Internal (2025) 113 56% 44%
governance, risk management, and controls,
maintained/protected.
as deemed appropriate by the Chief Auditor External (2025) 114 96% 4%
9. In cases where Internal Audit is requested to
and the Audit Committee, including ongoing
undertake reviews involving incidents of major
collaboration with the Compliance Division,
control failure, significant financial losses, or fraud, At the end of the 2025 reporting period, nearly all significant Internal Audit findings had been resolved in accordance with
Risk Management Division, IT and Information
such reviews shall focus on the identification of the Bank’s internal control policies.
Security Division, and other functions to ensure
control gaps, process weaknesses, and areas to
that risks are properly identified and managed.
strengthen internal controls. Other relevant divisions
e. Reporting significant risk exposures and control
shall be responsible for conducting detailed Quality Assurance and Improvement Programme
issues, including fraud risk, governance issues,
investigations, including determining employee
and other matters as required or upon request The Internal Audit maintains a quality assurance and improvement Programme that covers all aspects of the internal
accountability, undertaking necessary legal actions,
by the President Director and the Board of audit activity to increase the effectiveness and efficiency of the internal audit activity and identifies opportunities for
and fulfilling any required reporting to the regulators.
Commissioners through the Audit Committee. improvement. As required by OJK Regulations No. 1/POJK.03/2019 and No. 11/POJK.03/2022 and OJK Circular No. 21/
f. Conducting specific evaluations of operational SEOJK.03/2017, in 2023 Internal Audit was reviewed by Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno,
activities at the request of the President Director Palilingan & Partners, with the result “Generally Conforms” and will be reviewed in 2026.
Internal Audit Competence Development
and the Board of Commissioners through the
Audit Committee, or regulators. The evolving skillsets required for Internal Auditors is
3. Provide recommendations for improvement crucial to the internal audit function and hence, the Audit 2026 Strategy
related to the activities reviewed at all levels of employees participates in various training programmes,
Management. both internal and external, seminars, and workshops For 2026, we aim to stay current with the rapidly changing business and regulatory environment by continuing to
4. Prepare the audit reports and submit them to the on an ongoing basis. Competence enhancement focus on regulatory change programmes such as Basel III reforms and other prudential regime requirements such as
President Director and the Board of Commissioners programmes held in 2025 included mandatory training capital adequacy & risk assessment, financial crime, fraud risk management, cybersecurity, Environmental, Social, and
through the Audit Committee, with copies to the on risk management, anti-fraud, Anti Money Laundering, Governance (ESG) and technological advancements in Artificial Intelligence (AI), machine learning, blockchain and
Compliance Director. and cybersecurity, as well as technical training on other fintech innovations. This will help anticipate new risks, provide advice and help to accelerate positive change. All
Artificial Intelligence (AI), presentation, negotiation skill, supervision and assessment activities will be aligned with the Bank’s strategic priorities while remaining responsive to the
trade finance and revised global internal audit standards. evolving regulatory dynamics.
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Internal control system
The bank has implemented an internal control system that is in Statement of the Board of Directors and/or 1. Completion of comprehensive gap analysis and
developed of the ICOFR methodology, aimed at
Board of Commissioners on the Adequacy of
accordance with statutory regulations and takes into account the the Internal Control System identifying improvement areas and refining the
provisions of the Financial Services Authority as stipulated in OJK
Bank’s control approach in alignment with OJK
Management assessed that the Bank’s internal Regulation No. 15 of 2024 concerning Integrity of
Circular Letter No. 35/SEOJK.03/2017 concerning the Guidelines controls were adequate to ensure smooth operations,
maintain compliance, and control strategic risks. This 2.
Bank Financial Reporting.
Development of an ICOFR repository, serving as a
for the Standard Internal Control System for Commercial Banks. framework also serves as the foundation for continuous centralised documentation and monitoring platform
improvement, adaptation to business dynamics, and to enhance traceability, consistency, and oversight of
readiness to face future challenges and opportunities. control implementation.
For the implementation of good internal control, the 1. Developing the Internal Control Repository and 3. Conducted training and awareness sessions
Bank has established an adequate organisational Annual Plan to establish key controls over the Bank’s for the First Line of Defense (L1) to strengthen
structure to support this implementation, including activities. The Implementation of Internal Control Over accountability, improve understanding of control
SKAI, the Risk Management Work Unit, and the 2. Conducting testing of the design and operational Financial Reporting responsibilities, and reinforce discipline in financial
Compliance Work Unit. effectiveness of key activities in the Bank’s work reporting processes.
During the year, the Bank made improvements to the units. The implementation of Internal Control over Financial 4. Reviewed and refined policies and procedures
framework by strengthening controls at both the entity 3. Preparing and delivering test result reports to the Reporting (ICOFR) at QNB Indonesia is designed related to financial reporting to ensure alignment
and business process levels, which were implemented Board of Directors through the Risk Management to ensure the reliability, accuracy, completeness, with evolving regulatory requirements and sound
based on: Committee. The test results are also compiled in transparancy of financial information and reports, governance practices.
1. Management oversight and a control-oriented the Compliance Director’s Report submitted to prepared in accordance with applicable accounting 5. Advisory support to relevant working units in relation
culture; the OJK, the President Director, and the Board of standards and regulatory requirements. to ICOFR implementation, ensuring that established
2. Risk identification and assessment; Commissioners. controls are adequate and in alignment with the
3. Control activities and segregation of duties; The implementation of ICOFR refers to: underlying financial reporting risks.
4. Accounting, information, and communication Following up on and monitoring commitments from the 1. Otoritas Jasa Keuangan Regulation No. 15 of 2024 6. Strengthen coordination in the follow-up of
systems; relevant work units made as corrective actions for the concerning the Integrity of Bank Financial Reporting, whistleblowing reports on alleged fraud or
5. Monitoring activities and corrective actions for implementation of internal controls. which aims to strengthen the integrity, reliability, and manipulation of financial information, reinforcing
deviations. transparency of financial information and financial the Bank’s commitment to transparency
statements, while ensuring that the financial and accountability.
The implementation of internal controls in the Bank is Review of the Internal Control System reporting process is supported by adequate and 7. Conducted evaluation on the effectiveness of the
designed by taking into account the total assets, the Effectiveness effective internal controls. ICOFR framework, commenced on 1 November
products and services offered, including new products 2. Indonesian Financial Accounting Standards. 2025, as part of a structured assessment of control
and services, operational complexity, branch network, The review of the effectiveness of the Bank’s internal design and operational effectiveness. Result of
the risk profile of each business activity, the methods control system is conducted to detect and mitigate evaluation is used as basis for Management Report
risks, as well as to identify areas requiring improvement In efforts to ensure the effective and efficient
used for data processing and risk measurement, as well implementation of the Internal Control Over Financial on Internal Control Over Financial Reporting.
as the relevant regulations. to strengthen governance and ensure the continuity of
the Bank’s operations. Reporting Process in alignment with the principles
of good corporate governance, the Bank has issued These initiatives reflect the Bank’s ongoing commitment
The effectiveness of internal controls is consistently ICOFR Policies and Procedures. Furthermore, as to strengthening governance practices, enhancing
evaluated to ensure alignment between operational Results of this review, whose root causes have financial reporting discipline, and upholding the integrity
been identified, are used as a basis for process a formal basis for the implementation of internal
activities and applicable policies. This evaluation control within the financial reporting process the Bank and quality of its financial reporting process.
process serves as an important monitoring tool in improvements, governance strengthening, and the
continuous refinement of control mechanisms, enabling established a Dedicated Working Unit (UKK) namely the
identifying potential risks, assessing the adequacy of Financial Reporting Risk (FRR) Division under the Risk
ongoing procedures, and ensuring compliance with the company to maintain operational reliability and
performance quality over time. Directorate, effective from 1 February 2025. In carrying
regulations governing business activities.. out its mandate, the Financial Risk Division has designed
and implemented a series of strategic initiatives aimed
at strengthening the oversight, risk mitigation, and
Internal Control System Implementation compliance with applicable regulation. The key initiatives
In an effort to ensure the implementation of an executed include the following:
effective, efficient Internal Control System that aligns
with the principles of good corporate governance, the
Compliance Division has designed and carried out a
series of strategic measures aimed at strengthening
oversight, risk mitigation, and compliance with
applicable regulations. The main initiatives that have
been implemented are as follows:
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Compliance function
Management Report on Internal Control Over that financial statements and information is prepared in QNB Indonesia places compliance as a foundation of its operations and growth strategy, in line with OJK Regulation
Financial Reporting accordance with applicable accounting standards and No. 46/POJK.03/2017. The Compliance Directorate ensures that all Bank activities are conducted in accordance with
regulatory requirements. However, there are still several regulations while internalising compliance as a work culture. The Board of Commissioners reviews this function at
areas for improvement at governance-level to reduce the least twice a year, providing strategic direction to address regulatory challenges, strengthen controls, continuously
In relation to the preparation and presentation of the risk of future misstatements. enhance the quality of compliance, strengthening Financial Crime Risk Assessment (FCRA), and Enhancing FCC Quality
Bank’s Financial Statements for the financial year ended Assurance and Testing.
31 December 2025, the Board of Directors of PT Bank Management remains committed to continuously
QNB Indonesia Tbk states that: strengthen the internal control environment, enhancing Structure
reporting discipline, and implementing ongoing
The Board of Directors is responsible for: The organisational structure of the Bank’s compliance function is stipulated under the Board of Directors’ Decree No.
improvements to uphold the integrity and quality of the
1. The preparation and fair presentation of the 058a/SK‑Dir/X/2025 dated 25 October 2025 concerning the organisational Structure of PT Bank QNB Indonesia Tbk,
Bank’s financial reporting.
Bank’s financial information and financial with details as follows:
statements in accordance with applicable financial
accounting standards.
2. Ensuring that the preparation and presentation of
the financial statements comply with applicable laws
and regulations issued by the Financial Services Compliance
Authority (OJK). Director
3. Ensuring the completeness and accuracy of the
Directors
financial statements,
4. Establishing and maintaining effective internal
control over financial reporting.
The implementation and evaluation of ICOFR Head of Head of Head of
Regulatory Financial Crime Corporate
are carried out in accordance with Otoritas Jasa
Compliance Compliance Secretary
Keuangan Regulation No. 15 of 2024 concerning
the Integrity of Bank Financial Reporting and its
implementing provisions, as well as the Bank’s internal
governance framework aligned with Good Corporate
Governance principles. Compliance
Data Corporate
Review & Anti Fraud
Protection Secretary
Advisory Mgt &
Management applies a risk-based approach in Specialist
Specialist AML Head Officer
Investigation
identifying significant financial reporting risks, Head
determining key controls, and performing periodic
evaluations of the design and operating effectiveness
of such controls. The evaluation covers significant
accounts, disclosures, and key reporting processes that
may materially affect the Bank’s financial statements.
Anti Fraud
AML Officer
Investigator
The Board of Directors has conducted an evaluation
and assessment of the Bank’s Internal Control over
Financial Reporting (ICOFR) for the financial year ended
31 December 2025, in accordance with the applicable
regulatory requirements and internal control framework.
The compliance function is carried out independently by all relevant parties, from the Compliance Director to
Based on such evaluation, the Bank’s Internal Control staff, without any pressure or conflicts of interest from Shareholders, Senior Management, or Management. This
over Financial Reporting (ICOFR) implementation implementation refers to the Compliance Regulation and Policy No. 2/07‑CMPR/146.03/VIII/2025. Information regarding
is assessed as effective and are free from material the profile of the Compliance Director is presented in the Board of Directors’ Profile section of this Annual Report.
misstatements. Key controls across significant accounts
are generally in place, providing reasonable assurance
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Division Heads Profiles Compliance Division 6. Taking preventive actions as needed to ensure
compliance with the regulations of the Financial
Strategy Services Authority and the provisions of the
Karina Honggo
Regulatory Compliance Division Head In 2025, the Compliance Directorate will implement prevailing laws and regulations; and
Serving since 08 October 2025 the Compliance Strategic Map, which will be in effect 7. Performing other tasks related to the Compliance
until 2025, focusing on the theme “Internalising a Function.
Compliance Culture to Support Sustainable Business
Personal Data and Operations.” This strategy emphasise several key Under the Compliance Director, there is the Regulatory
Indonesian actions, including: Compliance Division which carries out the Compliance
37 years old as of 31 December 2025 1. Managing the Compliance Risks faced by the Function at QNB Indonesia. Under the Regulatory
Bank and ensuring the Bank’s adherence to the Compliance Division, there are two functions with the
Legal Basis of Appointment regulations of the Financial Services Authority. following main duties and responsibilities:
Board of Directors’ Decision Letter No. 561/SK-HRSD-ES/X/2025 dated 8 October 2025 2. Empowering organisational capacity and internal 1. Compliance Advisory Function
processes to improve reporting and information a. Supporting compliance programmes prepared
Educational Background
systems accurately, correctly, and transparently. in the Compliance Strategy Map to encourage a
Bachelor of Commerce double major in Accounting and Finance, from Curtin University, Western Australia
3. Embedding a compliance culture into the work strong Compliance Culture;
Work Experience culture and core values; and b. Conducting reviews and ensuring that
Prior to joining the Bank, she had professional experience across several banking institutions, including PT Bank United 4. Ensuring the Bank’s compliance with commitments compliance checklists for Basic Bank
Overseas Bank (UOB) Indonesia, PT Bank Australian and New Zealand (ANZ) Indonesia dan PT Bank Maybank Indonesia. made by the Bank to the Financial Services Authority Products and Advanced Bank Products are
Previously, she held the position of Corporate Function & International Branch Audit Head at PT Bank Maybank Indonesia, and or other competent supervisory authorities. in accordance with OJK and other applicable
Governance, Treasury and Support Function Audit Head at PT Bank QNB Indonesia Tbk regulatory provisions;
The implementation of the 2025 Compliance Strategy c. Assisting business units in following up on
Map includes the following key activities: progress related to licensing of new or continued
Inggrid Ratna Hindiyani 1. Supporting the Achievement of Financial Targets products and/or activities;
Financial Crime Compliance Division Head Prudently, d. Ensuring the adequate dissemination
Serving since 09 January 2023 2. Supporting sustainable business growth by adhering of regulations through coordination
to the Bank’s prudential principles, meetings, communication, and providing
Personal Data 3. Ensuring the effectiveness of Personal Data recommendations as outlined in GRC
Indonesian Protection, (Governance, Risk, and Compliance) meetings,
51 years old as of 31 December 2025 4. Developing compliance activities continuously by email blasts, or by conducting regular training for
strengthening the compliance culture, the relevant work units;
Legal Basis of Appointment 5. Enhancing the implementation of Internal Controls, e. Providing recommendations/ assessments on
Board of Directors’ Decision Letter No. 012/SK-HRSD-ES/I/2023 dated 9 January 2023
6. Strengthening Financial Crime Compliance (FCC) Bank products/ activities related to business
policies and framework processes, credit, operations, and branch networks;
Educational Background
Bachelor of Economics (Accounting) from University of Padjadjaran, Indonesia (2000) 7. Enhancing effectiveness of FCC controls and f. Conducting reviews of policies, internal
oversight regulations, Board of Directors’ decrees, and
Work Experience 8. Optimising FCC supporting systems and data forms owned by the Bank to ensure compliance
Prior to joining the Bank, she worked at several banks, including PT Bank KEB Hana Indonesia as AML Head and HSBC Corp. 9. Enhancing competency and compliance culture with the regulations of the Financial Services
Ltd. Hong Kong as Regional Financial Crime Advisory, Asia Pacific. 10. Strengthening FCC governance and reporting Authority and statutory provisions.
Duties and Responsibilities 2. Compliance Review Function
Meanwhile, the profile of the Head of Corporate Secretary, held by Indah Mathilda, is presented in the Head of Corporate a. Ensuring the Bank’s compliance with commitments
The duties and responsibilities of the Director
Secretary Profile section of this Annual Report. made to BI, OJK, and other regulators and acting as
overseeing the Compliance Function (Compliance
the OJK audit liaison officer;
Director) shall at a minimum include:
b. Ensuring that reporting reminders are sent to
1. Formulating strategies to promote the
the relevant PIC to avoid potential sanctions;
implementation of a compliance culture;
c. Preparing and carrying out regulatory
2. Proposing compliance policies and principles to be
reporting required to be submitted by the
established by the Board of Directors;
Compliance Directorate in accordance with
3. Establishing compliance systems and procedures
applicable regulations;
used to develop the Bank’s internal provisions and
d. Coordinating data requests from regulators in
guidelines;
collaboration with relevant divisions;
4. Ensuring that all policies, provisions, systems, and
e. Managing incoming and outgoing
procedures, as well as business activities conducted
correspondence with OJK, BI, and LPS;
by the Bank, comply with the regulations of the
f. Preparing and submitting other compliance
Financial Services Authority and the provisions of
reports as required by Management;
the prevailing laws and regulations;
g. Acting as a bridge between the Bank
5. Identifying, measuring, monitoring, controlling, and
and regulators to build and maintain
minimising the Bank’s compliance risk to ensure it
cooperative relationships;
remains within the levels stipulated by the Financial
Services Authority regulations;
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
h. Ensuring adequate knowledge of relevant policies, preventing the financing of terrorism, and 15. PADG No.16 of 2025 dated 23 July 2025, Evaluation of Compliance Function Efficacy
banking provisions/regulations; proliferation of weapons of mass destruction (AML/ concerning Amendments to PADG No. 13 of 2024 In 2025, the Compliance Directorate successfully
i. Strengthening Compliance Culture across CFT/NP). regarding Money Market Transactions. carried out its supervisory functions comprehensively
all work units by utilising the Compliance 16. PADG No. 21 of 2025 dated 20 October 2025, and effectively. This performance is reflected in the
Self-Awareness Questionnaire (CSAQ) as The Bank also ensured compliance with various new concerning Foreign Exchange Monetary Operations. Bank’s ability to maintain its Bank Soundness Level and
a compliance testing tool to assess the banking regulations issued throughout 2025, including 17. PADG No. 23 of 2025 dated 20 October 2025, Corporate Governance Rating at level 2 (two), indicating
effectiveness of the compliance programme; but not limited to: concerning the Macroprudential Intermediation that the Bank’s management has implemented
and 1. SEOJK No. 14/SEOJK.03/2025 dated 24 June Ratio and Macroprudential Liquidity Buffers for good governance practices. Throughout 2025, the
j. Carrying out testing on the effectiveness of 2025, regarding the Implementation of Governance Conventional Commercial Banks, Islamic Commercial Compliance Risk Profile remained at level 2 (two),
internal controls over the Bank’s activities. for Commercial Banks. Banks, and Islamic Business Units (PADG MIR-MLB). categorised as Low to Moderate.
2. POJK No. 14 of 2025 dated 20 June 2025, regarding 18. PADG No. 24 of 2025 dated 31 October 2025,
3. Personal Data Protection Function the Implementation of General Meetings of concerning the Implementation of Settlement and
2026 Action Plan
a. Strengthening the Governance Structure by Shareholders, General Meetings of Bondholders, and Instant Payments through the Bank Indonesia Real-
creating policies and procedures related to the General Meetings of Sukuk Holders Electronically. Time Gross Settlement (RTGS) System. To further strengthen the foundations of governance
implementation of Personal Data Protection as 3. POJK No. 18 of 2025 dated 4 August 2025, 19. PADG No. 27 of 2025 dated 1 December 2025, and compliance, the Bank has established the following
guidelines for the Bank; regarding Transparency and Publication of concerning the Implementation Regulations of the strategic initiatives to be implemented in 2026, in line
b. Ensuring the implementation of detection and Bank Reports. Macroprudential Liquidity Incentive Policy (PADG with the Compliance Strategy Map:
prevention measures against unauthorised data 4. SEOJK No. 10/SEOJK.04/2025 dated 5 June 2025, MLI). 1. AML CFT and CPF
disclosure, data leakage, mishandling of data, or regarding the Submission of Ownership Reports a. Ensuring that AML CFT and CPF systems,
inappropriate data access; or Any Changes in Ownership of Public Company In 2025, the Regulatory Compliance Division focuses processes and reporting remain robust, scalable
c. Carrying out Records of Processing Activities Shares and Electronic Reporting of Pledged Share on compliance risk mitigation by ensuring all work and fully aligned with regulatory requirements,
(ROPA) and Data Leakage Prevention (DLP) Activities of Public Companies. units carry out activities in accordance with applicable while supporting sustainable business growth.
as tools to identify DLP incidents and mitigate 5. SEOJK No. 20/SEOJK.08/2025 dated 8 September regulations. To achieve this, the Regulatory Compliance b. Enhancing transaction monitoring and screening
risks arising from malicious intent, negligence, or 2025, regarding the Publication of Complaint Division implements the following measures: effectiveness, including scenario tuning and alert
unintentional data disclosure; Handling and Complaint Service Reports. 1. Conduct reviews and evaluations of procedures, quality reviews
d. Monitoring data protection practices by design 6. POJK No. 19 of 2025 dated 28 August 2025, internal guidelines, policies, Cooperation c. Strengthening quality assurance and
and by default, including data security measures regarding Ease of Access to Financing for Micro, Agreements (PKS), Programmes, Directors’ Decrees independent testing over AML, CFT, and CPF
and the fulfilment of data subject rights; Small, and Medium Enterprises. (SK-DIR), and forms with attention to compliance controls
e. Identifying violations or deficiencies related to 7. POJK No. 22 of 2025 dated 15 September 2025, with regulatory requirements. d. Enhancing suspicious transaction reporting
Data Protection standards; concerning Reporting of Commercial Banks Through 2. Actively socialise new regulations/changes in (STR) governance, quality, and timeliness
f. Ensuring continuous updates on regulations the Financial Services Authority Reporting System. regulations issued by regulators, namely OJK and BI, e. Strengthening issue management, root cause
related to Data Protection and following up on 8. POJK No. 24 of 2025 dated 4 November 2025, as well as other regulators, through email blasts and analysis, and remediation tracking
their implementation by incorporating them into concerning Management of Accounts at Commercial hold coordination meetings with relevant work units. f. Enhancing staff awareness and targeted training
relevant policies, procedures, and processes; Banks. 3. Periodically, or at least monthly, send reporting on AML/CFT typologies
g. Providing guidance and advice on Data 9. SEOJK No. 31/SEOJK.03/2025 dated 28 November reminders to all work units responsible for the 2. Anti-Fraud and Anti-Bribery & Corruption
Protection matters to stakeholders as necessary; 2025, concerning Reporting of Conventional preparation and submission of reports, including Enhancing prevention, detection, investigation and
and Commercial Banks Through the OJK Reporting monthly, quarterly, semi-annual, and annual reports, monitoring through improved tools, policies and
h. Participating in evaluating the implementation System. and review the reporting reminder system monthly heightened awareness, in order to safeguard the
of the GCG principles in coordination with 10. SEOJK No. 29/SEOJK.03/2025 dated 26 November to update changes in PICs and regulations related Bank and promote a strong culture of integrity.
related units. 2025, concerning Transparency and Publication of to reports.
Conventional Commercial Banks’ Reports. 4. Conduct coordination meetings with relevant work
2025 Achievements 11. PADK No. 37/PADK.08/2025 dated 2 December units to discuss the imposition of fines and ensure
2025, concerning Provision and Delivery of the implementation of internal controls in the form
In 2025, the Bank reaffirmed its full commitment to
Information for Marketing Financial Products and of maker, checker, and approver mechanisms in
regulatory compliance and the strengthening of internal
Services. each reporting process has been carried out in
governance. In facing the acceleration of digitalisation
12. PBI No. 9 of 2025 dated 26 November 2025, accordance with prevailing provisions.
and rapidly changing regulations, the Bank successfully
concerning Macroprudential Liquidity Incentive 5. Coordinate with Regulators as needed, including
navigated challenges in ensuring compliance with new
Policy. responding to inquiries from Regulators,
rules, strengthening information systems to protect
13. PADG No. 14 of 2025 dated 30 June 2025, communicating and following up on any issues, and
customer data from cyber threats, and fulfilling current
concerning the Second Amendment to PADG maintaining good relationships with Regulators.
reporting obligations.
No. 17 of 2023 on the Implementation of Bank 6. Assess the effectiveness of the Bank’s internal
Indonesia-Fast Payment. control design and systems in accordance with
The increase in cases of fraud, cybercrime, and online
14. PADG No.15 of 2025 dated 30 June 2025, regulatory requirements, aimed at mitigating the risk
gambling due to macroeconomic conditions has
concerning the Implementation of Anti-Money of financial impact or loss, deviations, and violations
prompted the Bank to implement stricter governance
Laundering, Combating the Financing of Terrorism, of prudential aspects.
and effective risk management. These efforts include
and Preventing the Financing of Weapons of 7. Ensure comprehensive Data Protection by ensuring
strengthening anti-fraud programmes, protecting
Mass Destruction (AML/CFT/CFWMD) for Parties that the entire Bank’s data protection framework
personal data, enhancing the Bank’s internal control
Regulated and Supervised by Bank Indonesia. operates in compliance with applicable laws
systems, as well as implementing anti-money laundering
and regulations.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Anti-Money Laundering (AML) Anti-fraud management
As part of its efforts to mitigate financial crime risks and The effectiveness of the compliance culture was further and investigation
ensure regulatory compliance, the Bank has positioned reinforced through the appointment of AML Champions
the AML Sub-Division under the Financial Crime and regular dissemination of new regulations, as well As part of its efforts to prevent fraudulent activities, the c. Signing of the integrity pact with an additional
Compliance (FCC) Division, under the supervision of as ongoing AML CFT CPF and Sanctions training Bank implements fraud risk management in accordance clause on online gambling by the Board
the Compliance Director. This Sub-Division serves as programmes. Periodic risk assessments enabled the with OJK Regulation No. 12 of 2024 dated 31 October of Directors.
the frontline in the implementation of the AML CFT control weaknesses identification and appropriate 2024 on the Implementation of Anti-Fraud Strategies d. Conducting Anti-Bribery & Corruption
CPF Programme, as well as the Sanctions Programme, mitigation measures implementation. for Financial Services Institutions, which became Risk Assessment, in order to identify the
which includes: effective on 1 February 2025. Bank’s vulnerabilities to the risk of bribery
1. Ensuring a risk-based and robust AML CFT In 2025, the Bank developed an advanced KYC system, and corruption, both from within and the
CPF framework is carried out in accordance SmartAML, to meet regulatory requirements. The AML Fraud risk management is administered by the Anti- external environment.
with applicable regulatory and international CFT CPF Policy was aligned with POJK No. 8 of 2023, Fraud Management & Investigation (AFMI) Sub-Division e. Updating the policies in line with the
best standards; while the Sanctions Programme enhanced the efficiency under the Financial Crime Compliance (FCC) Division. applicable regulations.
2. Developing policies and procedures in accordance and accuracy of transaction screening through upgrades This sub-division is supervised by the Compliance 2. Detection
with regulations and recent developments to screening tools. Oversight of these programmes Director, who reports directly to the President Director, a. Performing proactive detection of
of the AML CFT CPF Programme by using a was also actively conducted through AML CFT CPF and has direct reporting access to the Board of suspicious transactions.
Risk-Based Approach; Committee meetings involving the Board of Directors Directors through the Fraud Oversight Committee b. Implementing a Whistleblowing System,
3. Developing a robust and customised and Board of Commissioners. (FOC) and to the Board of Commissioners through the whereby any incidents indicating fraud or
training Programme; Audit Committee. misconduct reported through this system are
4. Ensuring reporting mechanisms are in place in line The Bank continues to pursue continuous improvement recorded by the person-in-charge (PIC) from
with regulatory expectations; and regular updates to its policies and procedures, AFMI implements the Bank’s anti-fraud strategy based AFMI, to be subsequently investigated.
5. Ensuring compliance with all commitments it made ensuring that the AML CFT CPF and Sanctions on four main pillars, which serve as the foundation of the c. Applying a surveillance system that employs
as well as with regulatory reporting to regulators with Programmes remain aligned with regulatory Bank’s fraud risk management framework, namely: closed-circuit television (CCTV) cameras at
regard to AML CFT CPF; developments and industry best practices. 1. Prevention the head office and branches. Monitoring was
6. Overseeing the effective implementation of Throughout 2025, AFMI implemented various fraud conducted on high-risk areas, such as those
CDD, EDD, periodic reviews in line with AML/ prevention initiatives aimed at strengthening anti- performing financial transactions (at the tellers
CFT requirements; fraud awareness, including: and ATMs), vaults, etc.
7. Ensuring the effectiveness of transaction a. Enhancing awareness of anti-fraud, anti- 3. Investigation, Reporting, and Sanctions
monitoring, watchlist, and adverse media screening bribery, and anti-corruption practices, as Throughout 2025, AFMI successfully handled six
controls, including alert management and escalation; well as whistleblowing mechanisms, among (6) fraud cases and four (4) violations involving both
8. Conducting independent quality assurance reviews employees through email blasts, awareness internal and external parties. All such cases were
over AML CFT CPF controls, including root‑cause sessions, and training programmes for both new reported to the Financial Services Authority (OJK) in
analysis and remediation tracking; and existing employees. Anti-fraud awareness accordance with applicable regulatory provisions.
9. Leading and maintaining financial crime and whistleblowing mechanisms were also 4. Monitoring, Evaluation, and Follow-up
risk assessments; proactively communicated to customers The Bank systematically records all fraud incidents,
10. Ensuring timely, accurate, and well‑governed STR and other third parties through various including the type of actions, date of occurrence,
decision‑making and regulatory reporting; marketing tools. amount of loss incurred, and information related
11. Managing AML‑related issues, audit findings, b. Requiring all employees to take mandatory to sanctions imposed on the both internal or
and regulatory observations through structured block leaves. external perpetrators.
remediation and tracking mechanisms;
12. Monitoring regulatory developments and ensuring
Internal Fraud in 2025
timely updates to the AML/CFT framework, policies,
and controls; Throughout 2025, the Company identified and took action against five (5) internal fraud cases, as reported to the
13. Producing meaningful AML/CFT metrics and reports Financial Services Authority (OJK) through the Anti‑Fraud Strategy Implementation Report for Semester I and
to support senior management and Board oversight; Semester II.
The Bank consistently strengthened the implementation
Number of Cases Involving
of the AML CFT CPF and Sanctions Programmes
through active coordination between the AML Sub-
Division and all relevant stakeholders. These measures Internal Fraud Board of Commissioners
Permanent Employees Contract Employees
& Board of Directors
ensured regulatory compliance, preserved the integrity
of policies and procedures, and minimised financial
2025 2024 2025 2024 2025 2024
crime risks.
Total internal fraud cases - - 2 5 - -
Settled - - 2 4 - -
Under the internal process - - - - - -
Pending - - - - - -
Followed up by a lawsuit - - 1 1 - -
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Information technology governance Code of ethics and corporate culture
Information Technology (IT) serves as a fundamental The Bank also carried out annual penetration The Bank affirms the implementation of its Code of Code of Ethics’ Elements
pillar of the Bank’s operational sustainability, supporting testing across all internet connectivity channels and Ethics as a fundamental basis for decision-making by
Integrity and compliance serve as the fundamental
the performance of front-line staff across branches implemented comprehensive encryption measures for all employees, ensuring that actions are appropriate,
pillars of all activities within the Bank. All employees
while safeguarding transaction integrity and the digital assets, including customer data stored on highly professional, and aligned with the interests of all
consistently apply the principles of the code of ethics,
protection of customer data. IT also ensures that secure on-premises servers. Strict adherence to security stakeholders. The Bank provides full access to the
which include:
regulatory compliance reporting is conducted accurately protocols by all personnel further reinforced the trust of Code of Ethics through the HRIS and intranet portal,
and in a timely manner. customers and transaction partners. as well as requires every employee to sign a declaration
acknowledging their understanding of, and commitment Code of Conduct
Throughout 2025, IT development efforts focused on to comply with, these principles. In order to maintain 1. Teamwork
accelerating process automation, simplifying system Beyond cybersecurity, the Bank ensured the reliability integrity and performance, the Bank enforces strict 2. Relationships Based on Trust
interfaces across the Bank’s operational network, and and availability of its IT systems and infrastructure at all disciplinary measures for any breaches of the Code 3. Protection of the Bank’s and Customers’ Assets and
enhancing cross-platform compatibility. In parallel, times. Disaster recovery testing was conducted regularly of Ethics or standard operating procedures, thereby Interests
the Bank strengthened its IT governance framework to ensure preparedness in the event of disruptions, reinforcing a culture of compliance and accountability at 4. Supplier Relationships
through enhancements to policies and procedures, while while continuous monitoring enabled the early detection all levels of the organisation. 5. Social Responsibility
expanding capabilities to support improved customer of potential incidents. The back-up infrastructure 6. Adherence to the Law
service delivery. remained active and up to date to support seamless 7. Adherence to All Policies and Procedures of PT Bank
service migration should the primary systems encounter Applicability of the Code of Ethics QNB Indonesia Tbk
As part of its infrastructure strengthening initiatives, any issues. 8. Disclosure of Confidential Information
The Company reaffirms the comprehensive
the Bank consistently conducted vulnerability 9. Our Word is Our Bond
implementation of its Code of Ethics, which serves as
assessments to identify potential risks and to support 10. Restrictions on Working Elsewhere
a guiding framework for all levels of the organisation,
informed strategic decision-making in relation to Looking ahead, the Bank remains committed to 11. Dealing with the Media
from the Board of Commissioners and Board of
security. All remediation recommendations were expanding its IT capabilities to deliver a more integrated 12. Avoidance of Inducement
Directors to all tiers of management. The Code of
followed up comprehensively and served as the basis and secure customer experience across all service 13. Avoidance of Conflicts of Interest
Ethics ensures consistency in values and professional
for infrastructure enhancements, ensuring continued channels. Internally, system enhancements will focus 14. Proper Management of Staff Accounts
conduct across the organisation, forming a foundation
adaptability to evolving business requirements and on improving processing speed, operational efficiency, 15. Personal Indebtedness
for decision-making as well as for both internal and
prevailing security standards. and employee productivity, while consistently applying 16. Personal Transactions
external interactions.
comprehensive IT risk management across all levels of 17. Attention to Personal Matters
the organisation. 18. Personal Development
19. Integrity in Interpersonal Relationships
20. Personal Conduct
21. Personal Appearance
22. Dealing with QNB Shares
23. Intellectual Property
Security
1. Safety & Security
2. Business Continuity during Challenging Times
Kepatuhan
1. Whistleblowing
2. Politics
3. Fraud, Money Laundering, & Terrorist Financing
4. Ethical Conflicts/Dilemmas
5. Concluding Principles
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Whistleblowing system Anti-Bribery & Corruption policy
The Bank reaffirms its commitment to an ethical the identity of the alleged perpetrator, the chronology of The Company upholds the highest standards of
workplace culture and the implementation of events, and the nature of the alleged violation. business ethics through a zero-tolerance commitment
good corporate governance practices through the to bribery and corruption. This principle underpins every
Whistleblowing System called “AyoLapor,” which Whistleblowers may submit reports through the decision, transaction, and business relationship across
is administered by the Anti-Fraud Management & AyoLapor platform via various channels: email at all operational lines. To ensure compliance, the Bank
Investigation Sub-Division. This system ensures ayolapor@qnb.co.id or telephone at +62 21 50857925 implements structured and effective prevention and
a prompt, effective, and confidential mechanism for external parties, and extension 8558 (ULJT – Untuk control systems.
for handling violations, while fully safeguarding the Lapor Jangan Takut) for internal parties.
anonymity of whistleblowers. Through AyoLapor, the Under the Bank’s policies, corruption is defined as the
Bank proactively detects and mitigates both financial Reports received may also be those escalated by other abuse of authority in either the public or private sector
and non-financial risks, as well as encourages employees divisions, alleged fraud events experienced by the for personal gain. The types include, among others,
to report potential violations at an early stage. This whistleblower, or other relevant sources. bribery, embezzlement, theft, fraud, extortion, conflicts
approach strengthens operational integrity and of interest, improper charitable or political contributions,
supports the Bank’s strategic objectives in maintaining the acceptance of preferential funding in exchange for
business sustainability. Protection for Whistleblowers certain benefits, as well as transactions related to money
laundering. It also encompasses any giving or offering
The Bank ensures full protection for every whistleblower
of gifts, facilities, or other advantages intended to
against any form of harassment or intimidation, while
Whistleblowing System Legal Reference influence decisions, secure contracts, or obtain undue
securing and guaranteeing the confidentiality of the
commercial benefits.
The Bank’s whistleblowing system is established based whistleblower’s identity.
on OJK Regulation No. 12 of 2024, dated 31 October
As part of its ongoing mitigation efforts, the Bank
2024, on the Implementation of Anti-Fraud Strategy for
regularly updates its Anti-Bribery and Corruption Policy,
Financial Services Institutions. This regulation will be Whistleblowing Report Handling conducts independent risk assessments, expands
adopted and effective on 1 February 2025.
The reporting system is administered by the Anti-Fraud the dissemination of the zero-tolerance principle, and
Management & Investigation Sub-Division, which is requires all employees—including members of the Board
responsible for managing reports, monitoring the of Directors and Board of Commissioners—to sign an
Scope of Whistleblowing System Integrity Pact as a personal commitment to compliance.
resolution process, and ensuring the confidentiality of
The system is implemented fairly and comprehensively both the whistleblower and the reported party. Each
for all individuals within the Bank, across all levels report is submitted to the Fraud Oversight Committee, Throughout 2025, there were no incidents of bribery or
of position, including the Board of Directors, Board which comprises members of the Board of Directors and corruption across the Bank’s business activities.
of Commissioners, Committees of the Board of Senior Management. Where a report contains audit-
Commissioners, as well as external parties who possess related issues, the documentation is also required to
information regarding alleged violations. be submitted to the Chairman of the Audit Committee, Anti-Corruption Training/Dissemination
accompanied by a work plan for handling complaints. Programmes for the Company’s Employees
In the event that the reported party is a member of the The Company consistently strengthens employees’
General Provisions of the Whistleblowing Fraud Oversight Committee, the recipient of the report capacity and understanding of the Anti-Corruption
System is prohibited from forwarding the report to the relevant Policy through planned and integrated training
committee member. programmes. These initiatives are designed to ensure
Whistleblowers may be from both internal and
that all employees understand the standards of conduct
external parties. Internal parties include all employees
that must be upheld and are able to identify and prevent
(permanent, in probation, contract, and outsourced
Performance potential violations. The types of training provided
personnel), management (including the Board of
include, among others:
Directors), and Board of Commissioners. External A total of two valid reports were received through
1. Anti-Bribery and Anti-Corruption Training
parties may report the violation by providing the correct AyoLapor throughout 2025. All reports were followed
2. Whistleblowing System and Reporting Mechanism
and valid proof (in the form of recordings, photos, etc.) up and resolved within the same year, either through
3. Gift and Entertainment Policy Training
as evidence. escalation to the relevant units or through formal
withdrawal by the whistleblowers.
Violators are individuals or entities suspected of
committing violations of laws and regulations, unethical
or immoral conduct, or other actions that may cause Whistleblowing Reports in 2025
financial or non-financial losses to the Bank.
Description Total
Whistleblowing Mechanism Total reports received 2
In the reporting process, whistleblowers are required to
ensure that the information submitted is true, accurate, With indication of fraud 1
and complete in order to support the continuation of the
Without indication of fraud 1
investigation. The information to be provided includes
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Information disclosure and Administrative sanctions
access to bank’s information As of 2025, the Company had not established any long-term performance-based compensation
programme for its employees.
The Bank ensures comprehensive public disclosure Information Disclosure Activities in 2025
through various official communication channels,
including public exposes, press releases, and the Disclosure Event Frequency Disclosure Date
management of its website at www.qnb.co.id. All
information disclosure refers to the principles of
AGMS 1 22 April 2025
transparency and accountability in order to maintain
stakeholders’ trust.
Policy on the grant of long-term
EGMS - -
For customer services, the Bank provides a Contact Public Expose 1 4 March 2025
performance-based compensation
Centre at (+62 21) 300 55 300 as the primary
channel for enquiries and complaints. Meanwhile, Customer Gathering 17 All Year Long
members of the mass media may coordinate directly
to management and/or employee
via the Corporate Communication email at corporate. Mass Media Review 153 All Year Long
communication@qnb.co.id.
Press Release 13 All Year Long
The Bank consistently disseminates press release to
national print and electronic media and maintains active As of 2025, the Company had not established any long-term performance-based compensation
engagement with journalists, enabling the public to programme for its employees.
obtain an objective understanding of the Bank’s role
and contributions.
Furthermore, the Bank organises public exposes to
present its financial and operational performance,
including key achievements, strategic challenges,
and organisational developments, to investors,
analysts, fund managers, market participants, and
media. These disclosures serve as an important
Policy on disclosure of share ownership
means of strengthening credibility and enhancing
market confidence.
by members of the Board of Directors
Litigations and Board of Commissioners
Throughout 2025, the Bank handled 12 (twelve) civil cases and 4 (four) criminal cases. All those cases were managed In accordance with POJK No. 4 of 2024 concerning Reports on Ownership or Changes in Share
through a structured legal process, with the following status of resolution: Ownership of Public Companies and Reports on Share Pledging Activities, the Bank has established
a policy that regulates the obligations of members of the Board of Directors and Board of
Commissioners to submit information related to ownership and any changes in share ownership of
Number of Cases Date Disclosure the Bank.
Legal Dispute
Civil Legal
Settled, with a legally binding verdict 5 (five) 2 (two)
In the process of settlement 7 (seven) 2 (two)
Total 12 (twelve) 4 (four)
Throughout the reporting period, none of the members of the Bank’s Board of Commissioners or Board of Directors were
involved in any legal proceedings or disputes before courts or arbitration institutions in Indonesia.
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Transparency on the Bank’s financial Implementation of OJK’S GCG guidelines
and non-financial performance for public companies
In promoting transparency and accountability, the Bank consistently prepares and publishes The Bank has implemented the Guidelines for Good Corporate Governance of Public Companies by taking into account
various official reports, including the Annual Report, Monthly and Quarterly Publication Reports, as the provisions of OJK Regulation No. 21/POJK.04/2015 and OJK Circular Letter No. 32/SEOJK.04/2015 regarding
well as supporting documents for the GMS and Public Exposes. All such reports are prepared and the Implementation of the Guidelines for Good Corporate Governance of Public Companies into its entire governance
presented in accordance with the prevailing regulatory requirements, including OJK Regulation framework, which includes 5 aspects, 8 principles, and 25 main recommendations related to governance practices. The 5
No. 18 of 2025 on Transparency and Publication of Bank Reports and OJK Circular No. 29/ (five) aspects of Good Corporate Governance of Public Companies that have been implemented include:
SEOJK.03/2025 on Transparency and Publication of Conventional Commercial Bank Reports, 1. The relationship between the Public Company and Shareholders in ensuring the rights of shareholders;
where the regulation informs that the 2025 Publication Report still observes the provisions of OJK 2. The functions and roles of the Board of Commissioners;
Regulation No. 37/POJK.03/2019 and OJK Circular No. 9/SEOJK.03/2020 on Transparency and 3. The functions and roles of the Board of Directors;
Publication of Conventional Commercial Bank Reports. In addition to these regulatory provisions, 4. Stakeholder participation; and
the Bank also pays attention to POJK No. 8/POJK.04/2015 on Website of Issuer or Public Company 5. Information transparency.
and the Decree of IDX’s Board of Directors No. Kep-00087/BEI/12-2025 on Regulation No. I-E on
Mandatory Information Submission. To ensure compliance, the Bank conducts a comprehensive evaluation of the fulfillment of each recommendation and
transparently reports its implementation status. The details of the fulfillment of recommendations throughout 2025 are
The Bank’s financial and non-financial performance for 2025 has been disclosed through these presented below.
reports and submitted separately to the relevant authorities, in addition to the information
summarised in this 2025 Annual Report.
Good Corporate Governance Principles and Recommendations
No. Principle & Recommendation Implementation
A. The relationship between a public company and its shareholders in ensuring the rights of
Policy on transactions with conflict of
shareholders.
1. Increasing the value of the execution of the General Meeting of Shareholders (GMS).
interest Recommendations:
a. The public company has a method or technical procedure of voting in public or in
Implemented.
private, which prioritises independence and shareholders’ interests.
Regulations regarding transactions with affiliated parties, related parties, as well as transactions b. All members of the Board of Directors and Board of Commissioners are present at the Implemented.
that may potentially lead to conflicts of interest are clearly outlined in the Board of Commissioners Annual GMS.
Charter, the Board of Directors Charter, the Code of Ethics, and various internal policies and
procedures of the Bank, and are also incorporated into the rules of each TOR of every committee. c. Summary of the GMS minutes of meeting is available on the public company’s website Implemented.
In any transaction that involves a potential conflict of interest, members of the Board of Directors for at least one year.
or Board of Commissioners who have an interest are required to refrain from participating in the
decision-making process to maintain the objectivity and independence of the approval. Disclosure 2. Enhancing the quality of communication between the public company and its shareholders
of conflicts of interest will be recorded in the meeting minutes and properly documented. or investors.
Throughout 2025, the Bank did not identify or record any transactions involving conflicts
Recommendations: Implemented.
of interest.
a. The public company owns a policy for communication with shareholders or investors.
b. The public company discloses its policy for communication with shareholders or Implemented.
investors on its Website.
B. Function and Role of the Board of Commissioners
3. Strengthening the membership and composition of the Board of Commissioners
Recommendations: Implemented.
a. The determination of the number of Commissioners considers the condition of the
public company.
b. The determination of the composition of the Board of Commissioners considers the Implemented.
diversity of required skills, knowledge, and experience.
4. Increasing the quality of performing duties and responsibilities of the Board of
Commissioners.
Recommendations: Implemented.
a. The Board of Commissioners has a self-assessment policy to evaluate the performance
of the Board of Commissioners.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No. Principle & Recommendation Implementation Risk management
b. The self-assessment policy that evaluates the performance of the Board of Implemented.
Commissioners is disclosed in the Annual Report of the public company.
Bank has a framework for managing risk that is effective,
c. The Board of Commissioners has a policy on the resignation of any Board of
Commissioners member involved in financial crimes.
Implemented. comprehensive and consistent. Risks are appropriately identified,
evaluated and managed with full consideration of interrelationships
d. The Board of Commissioners or committee that performs the nomination and Implemented.
remuneration function arranges the succession policy in the process of Nominating a among risks. The risk management framework contains risk
member of the Board of Directors.
management governance, risk management processes, and risk
C. Function and Role of the Board of Directors
management tools in line with the Bank’s vision, mission and
5. Strengthening the membership and the composition of the Board of Directors. business strategy.
Recommendations: Implemented.
a. The determination of the number of Directors considers the current condition of the The risk framework will be continuously enhanced by adapting the Enterprise Risk Management (“ERM”) operating
public company and the effectiveness of decision-making. model to incorporate leading risk management principles. Additionally, the BoC and BoD are responsible for defining risk
management framework on Risk Appetite Statement (RAS), while ensuring that detailed policies pertain to limitations for
b. The determination of the Board of Directors composition considers the diversity of Implemented.
the organisation towards the Bank’s activities.
expertise, knowledge, and required experience.
c. A member of the Board of Directors who oversees accounting or finance has the Implemented.
expertise and/or knowledge in accounting. Risk Management Governance
6. Increasing the quality of the duties and responsibilities of the Board of Directors.
General Meeting of Shareholders
Recommendations: Implemented.
a. The Board of Directors has a self-assessment policy to evaluate the performance of the
Board of Directors.
Board of Commissioners
b. The self-assessment policy that evaluates the performance of the Board of Directors is Implemented.
disclosed in the Annual Report of the public company.
c. The Board of Directors has a policy on the resignation of any Board of Directors member Implemented. Remuneration and Nomination
Audit Committee Risk Oversight Committee
involved in financial crimes. Committee
D. Stakeholders Participation
Board of Directors
7. Increasing the Company’s governance aspect through stakeholders’ participation.
Recommendations: Implemented.
a. The public company has a policy to prevent insider trading.
Risk Committee Operations Committee
b. The public company has an anti-corruption and anti-fraud policy. Implemented.
c. The public company has a policy that governs the selection and capability enhancement Implemented. Risk Management Governance, Risk,
IT Committee
of its suppliers and vendors. Committee Compliance Committee
d. The public company has a policy on the fulfilment of creditors’ rights. Implemented.
Asset and Liability New Products and Activities Human Resources
Committee Committee Committee
e. The public company has a whistleblowing system policy. Implemented.
f. The public company has a policy on the provision of long-term incentives for the Board Implemented. Credit Committee Credit Committee Purchasing Committee
of Directors and employees.
E. Information Disclosure Operational Risk Committee Early Alert Committee
8. Enhancing information disclosure implementation.
Fraud Oversight Committee (AI) Governance Committee
Recommendations: Implemented.
a. The public company utilises information technology more extensively, in addition to the
website, as a means of information disclosure. Credit Policy Committee ESG Committee
b. The annual report of the public company discloses the ultimate beneficial owner(s) of Implemented.
at least 5% of the public company’s shares, in addition to the disclosure of the ultimate Information Security
AML CFT CPF Committee
beneficial owner(s) of the public company’s shares through the majority and controlling Committee
shareholder(s).
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A strong risk governance structure ensures 1. Directing Risk Management Tools 6. Conducting Climate Risk Stress Testing (CRST) with
effectiveness and consistency of risk management To identify and understand the principal risks trial run result submitted to OJK in August 2025.
The development of the Bank’s business plan is based
framework. At QNB Indonesia, the BoC and BoD are acceptable to the Bank in pursuing its strategy, The CRST covers credit risk, market risk, liquidity
on the perspective that a good balance between risk
responsible for overseeing, monitoring and managing developing the risk appetite, as well as establishing risk and operational risk. The pre-planned CSRT is
and benefits must be maintained to achieve long-term
the risks encountered by the Bank, as well as developing and communicating the relevant control and directly aligned with the Bank’s intention to focus
growth for shareholders.
risk management culture at all levels of the organisation reporting frameworks for each risk, including on sustainable sectors and renewable energy in the
to ensure that all work units understand the Bank’s responsibilities, authorities, and key contributors. long run.
RAS elaborates the level and characteristics of risks
strategy, risk appetite, and risk management framework. 2. Assessing 7. Delivering comprehensive risk awareness training to
taken by the Bank. The BoC and BoD are responsible
To establish processes for evaluating each risk, branches and Head Office employees, covering key
to define RAS while ensuring that detailed policies
The BoC is assisted by the Risk Oversight Committee agreeing on measurement approaches and reporting risk areas.
pertaining to limitations for the organisation towards
(ROC), which is responsible for reviewing all risk areas standards, developing measurement methodologies 8. Implementing mandatory Business Continuity
the Bank’s activities have been stated in applicable Risk
and analysing other areas related to risk, mitigation and models, as well as assessing internal capital (BC) Coordinator training through online
Management Policy.
controls, and potential losses. The BoC delegates its requirements and regulations. e-Learning, ensuring annual compliance for
authority to the BoD to implement the risk management 3. Controlling appointed coordinators.
RAS monitoring are reported periodically to the
framework, and the BoD has subsequently established To establish control processes, including limit 9. Conducting business continuity table top testing
management as well as to the Risk Management
various committees, including the Risk Management structure, provisioning criteria and reporting to ensure business and functions understand
Committee (RMC) and the Board Risk Oversight
Committee. All committees which operate under requirements, develop limit structures, key risk and aware of their roles and responsibilities as
Committee (ROC), to ensure compliance and be
and report to BoD have primary function of providing indicators and early warning indicators for each established in their business continuity plans.
rectified if needed.
support, analysis, and recommendation to assist risk, continuous monitoring of controls and 10. Conducting mobility and Disaster Recovery (DR)
the BoD in its decision-making process. Each BoD adherence to risk direction and limits, and ensure testing for critical applications to ensure seamless
The Bank sets the risk limits by taking into account
committee holds an equal standing with no hierarchical that risk management practices and conditions business-as-usual (BAU) processes transition to
the capability of its capital to absorb risk exposure,
authority over one another. are appropriate for the business environment. alternate sites during disruptions.
manage potential losses, improve the skills of its human
Monitoring encompasses ongoing processes 11. Developing Identity Access Management system to
resources, and comply with the prevailing regulations.
In identifying, assessing, monitoring, controlling, and integrated into the Bank’s routine operational support periodic user access review.
reporting risks, the Bank implements the three lines activities, as well as recommendations from internal 12. Strengthening IT Risk management by setting
In April 2025, the Bank has reviewed of Risk Profile
of defense approach. In this approach, business units and external audits. KRIs for cyber incidents, IT security system
Weighted to maintain the Risk Profile aligned
act as the first line of defense; the Risk Management 4. Reporting outages, and identifying servers with Critical and
with the Bank’s business activity and current
and the Compliance Directorate act as the second line To interpret and report risks and the outcomes High vulnerabilities.
business environment.
of defense in providing independent monitoring, and of risk-taking activities, interpret and report on 13. Monitoring reputational risk through KRIs for media
the Internal Audit acts as the third line of defense in sensitivities and key risk indicators, communicate publications and complaints, supported by daily
providing independent assurance and consultation. with external stakeholders, and ensure all risks are Risk Management Focus in 2025 media monitoring.
reported comprehensively and on a regular basis. The priorities for risk management development in 14. Introducing new Liquidity Risk KRIs to closely track
5. Managing/Challenging 2025 focused on: funding concentration, deposits movement, and
Risk Management Process To review and challenge the Bank’s risk profile and overall liquidity health, reducing dependency risks
risk appetite; assessing the Bank’s risk/return 1. Maintaining loan quality by applying a highly across both rupiah and foreign currencies.
The overall objective of the risk management process
profile and evaluating new opportunities related selective approach for both new and existing 15. Reporting funding concentration risks, liquidity
the Bank is to ensure shareholder value. Control and
to risk/return; reviewing and challenging risk loans, adhering to Credit Policy Principles, Risk projection, New-to-Bank (NTB) achievements
policies are focused on risks that could prevent the
management practices; and formulating appropriate Acceptance Criteria (RAC), and guided by OJK’s regularly through the Assets and Liabilities
Bank achieving its business objectives and desired
mitigation actions. directives on blacklisted industries. Committee (ALCO).
shareholder value-added.
2. Monitoring Low Quality Loans (LQL) and 16. The bank has performed ongoing monitoring and
Enterprise Risk Management is a function under Market, restructured accounts by strengthening the early rebalancing portfolio to determine the optimal
All risks are qualitatively evaluated on a recurring
Liquidity & Enterprise Risk and responsible for the warning framework, supported by Early Alert allocation of long-term asset investments as a
basis and wherever practical, the evaluation includes
oversight of risk profile of the Bank. Committee meetings. mitigation to maintain the IRRBB exposure within
quantitative analysis. Risk assessments consider the
3. Conducting regular stress tests to measure the the approved limit.
effects of both likely and unlikely events.
The overall objective of Enterprise Risk Management adequacy of the Bank’s capital and provisions, 17. Delivering the first trial report of the Internal
is to establish an integrated and effective risk especially on Top 25 Group/Individual Debtors and Liquidity Adequation Assessment Process (ILAAP)
The Bank, structured risk assessment takes place in an
management framework where all risks are identified, debtors under restructuring scheme. to OJK in May 2025 prior to official reporting
integrated manner across all risk types and businesses
quantified and managed on a consistent basis. 4. Automating and improving processes of calculating in 2027.
in accordance with an established risk management
Expected Credit Loss (ECL). 18. Managing Strategic Risk by setting KRIs to monitor
framework. A five-step approach consisting of process
The functions within Enterprise Risk Management 5. Monitoring movements of Top 10 Largest Loan the achievement of profitability targets and business
elements namely direct, assess, control, report and
include risk type management, risk process Ratio (LLR) and ensure reduction of Credit growth objectives.
manage/challenge is followed.
management (risk identification, assessment and Concentration Risk.
response) and business unit management.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
19. Develop the Recovery Plan to identify viable 24. Perform risk-focused reviews of policy and In response to identified potential risks, the Company material adverse impact on earnings or on the way
recovery options under potential extraordinary procedure that have direct impact to financial implements a series of mitigation measures aimed at the Bank is perceived in the market. We maintain a
crisis conditions related to Capital, Liquidity, Asset reporting to assess control adequacy against the maintaining operational stability and strengthening comprehensive liquidity control framework to manage
Quality, and Profitability, in accordance with OJK’s minimum requirements set out in POJK No. 15 Year corporate resilience. These measures include: the Bank’s liquidity and funding risk in a robust manner.
prescribed regulation. 2024, and identify areas requiring strengthening to
20. Provide regular simulation on market and mitigate potential financial reporting risks. Through this framework, we help to control and optimise
liquidity risk ratios to business unit as part of the 25. Conduct sharing sessions, awareness campaign, and Credit Risk the risk-return profile of the Bank. The Bank monitors
advisory duty from Market, Liquidity & Enterprise advisory related to ICOFR to strengthen the control this risk using a number of metrics to ensure that the
The Bank manages credit risk through the establishment
Risk function. culture related to financial reporting across the Bank. risk remains with appetite, including the Liquidity
of a series of policies and processes that ensure
21. Closely monitoring all ongoing legal cases and the 26. Implement the Bank’s first ICOFR review for FY Coverage Ratio (LCR) and the Net Stable Funding Ratio
prudence and thoroughness. Every credit decision
performance of external lawyers and implementing 2025, covering 15 selected financial statement (NSFR). Further, the Bank operates within AL/DPK limits
is approved by an authorised credit authority based
effective control over legal cost and legal strategy. accounts, to evaluate the design and operating as per OJK requirement and RIM (LDR) threshold as per
on a loan approval matrix. Developments which may
22. Implementing Risk Champion Programme and Risk effectiveness of key controls and address risks BI regulation.
affect the Bank’s credit portfolio are monitored by the
Forum to improve risk awareness and culture for all that may affect the accuracy and reliability of
Early Alert Committee to anticipate declining credit
employees within the Bank. financial reporting. In practice, the Bank is also committed to monitor
quality from the adverse impacts of global economy
23. Develop a methodology and governance framework the funding concentration risk metrics to avoid over-
and US economy policy. The Bank conducts stress
for the Bank’s Internal Control over Financial reliance on a number of specific depositors and present
tests on debtors with large exposures regularly, and
Reporting (ICOFR), defining scope and risk- an overview of the potential liquidity risk arising from
established guidelines in monitoring loan portfolios
based assessment priorities, to ensure structured funding concentration issue. The topic is regularly
such as Industry Limit and RAS to avoid concentration
risk identification and mitigation of financial presented on ALCO meeting and daily Market and
of risk in certain sectors. Review of credit risk
reporting risk. Liquidity Risk report to BoD, Treasury & Financial
management methodologies, including improving
Institution, Business Unit, and Finance.
credit policies and Credit Procedures, especially for
Corporate & Institutional Banking segment, is carried
Risks profile and mitigation measures The Bank has completed the trial report submission
out continuously.
to OJK for Internal Liquidity Adequacy Assessment
Bank Risk Profile as of 31 December 2025 Process (ILAAP), to ensure that the Bank has adequate
liquidity in both normal and stress conditions, consistent
Risk Management Market Risk with its risk profile, business model, risk appetite and
No. Risk Inherent Risk Rating Implementation Quality Risk Level Rating Oversight of market risk is delegated by the BoD to funding strategy.
Rating
the Asset and Liability Committee (ALCO). Market risk
exposures primarily relate to interest rate risk in the
1 Credit Risk 3 3 3 banking book (IRRBB) and FX risks that generally arise Operational Risk
as a result of the Bank’s day-to-day business activities.
2 Market Risk 2 2 2 The Bank has its risk appetite and risk tolerance serving
Our market risk function through Market, Liquidity &
a reference or limit in managing operational risk. The
Enterprise Risk Management monitors all market risks
3 Liquidity Risk 2 2 2 Board of Directors and Board of Commissioners play an
within the ALCO-approved delegated authority limits
active role in overseeing operational risk management
4 Operational Risk 3 3 3 and product mandates. The market risk limits are set
through related committees. The Bank has adequate
at conservative levels to reflect a limited appetite for
organisational tools in line with its business scale and
5 Legal Risk 2 2 2 this type of risk exposure. IRRBB is measured using the
complexity to support operational risk management.
parameters of Net Interest Income (NII), Economic Value
At present, there is the Operational Risk Division and IT
6 Strategic Risk 3 3 3 of Equity (EVE) and PV01. While in measuring FX Risk,
Security & Risk Division under the Risk Management,
Bank is using the Net Open Position (NOP) and Value at
7 Compliance Risk 2 2 2
and the Anti-Fraud Management & Investigation Division
Risk (VaR).
under the Compliance Directorate. They have various
8 Reputational Risk 2 2 2 responsibilities related to managing operational risk,
IT risk, and fraud risk. The Bank also has implemented
Liquidity Risk Operational Risk Management Policies, Event Loss Data
Composite Risk 2
To ensure a sustainable, profitable business and to retain Management, RCSA, Business Continuity Management,
the confidence of the financial markets, the prudent as well as other standards and transactional limits. Every
management of liquidity is essential. The responsibility risk or risk event identified by Line 1, Line 2 and Internal
for liquidity management ultimately resides with Audit will be determined as a follow-up improvement or
the BoD, with day-to-day management oversight mitigation to minimise and mitigate the risk as well as to
being delegated to the ALCO. The risk management prevent the recurrence of events in the future. Training
oversight process provides assurance that the Bank’s to enhance employees’ operational risk awareness is
resources are sufficient in amount and diversity. This regularly conducted.
allows for planned and unplanned increases in funding
requirements to be accommodated routinely without
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Legal Risk One of the efforts to mitigate compliance risk is by Evaluation on Risk Management Effectiveness Bank since OJK currently focuses to revise the scenarios
monitoring regulatory fines through discussions for all Banks to be more aligned with Indonesia’s
Legal risks are managed by the Legal Division under Evaluation and review of RMF is carried out internally
involving related units and socialising provisions or condition. Internally, the Bank will prepare to have more
the Bank’s second line of defense framework, providing and externally to measure its efficacy. The RMC is the
regulations if necessary to minimise the recurrence of detail and reliable data sources for CRST in 2027.
independent oversight to ensure the compliance highest risk committee, and the Audit Committee
reporting errors in the future.
with applicable laws, regulations and contractual functions as an internal party responsible for reviewing
The Bank will perform Internal Control Over Financial
obligations. Standardised forms or agreements are policies and implementing the RMF. They also provide
The Regulatory Compliance Division ensures that the Reporting (ICOFR) evaluation testing and prepare
regularly reviewed and monitored to ensure proper advice and recommendations to the BoC as part of
implementation of Data Protection is in accordance the reporting to regulator. These initiatives reflect
implementation and enforceability. oversight function.
with applicable laws and regulations, including the Bank’s ongoing commitment to strengthening
by implementing a framework by considering the governance practices, enhancing financial reporting
Legal risk is proactively assessed in collaboration with Internal Audit periodically reviews and examines
objectives of Data Privacy and all data processing discipline, and upholding the integrity and quality of
business units, risk management, compliance and application of risk management based on the
activities that occur within the Bank. Regulatory its financial reporting process. The Bank will continue
other relevant divisions or working units, particularly in principle of risk-based audit. Externally, the Bank’s risk
Compliance Division has also improved the to strengthen its financial risk review by evolving its
relation to new product and regulatory developments. To management is evaluated by external auditors and
implementation of the Internal Control (compliance approach. Going forward, the review approach will lean
promote a strong legal risk culture, regular legal training regulators.
testing) to assess the effectiveness of the Bank’s more towards thematic and in-depth assessment,
and annual legal risk awareness are conducted for the
internal control design and system in accordance with covering the end-to-end financial reporting process to
Bank’s employees. As of December 2025, based on the Bank’s internal
regulatory requirements.. ensure comprehensive risk identification and control
assessment, the overall Bank’s quality of risk
effectiveness. The Bank will also evaluate the adequacy
Litigation matters are handled by independent external management implementation was rated 2 (Satisfactory).
of key risk controls changes based on the 2025 ICOFR
lawyers and overseen by internal litigation team of Legal
Risks Related to the Implementation of review results. Through the FRR Division, the Bank will
Division, with ongoing monitoring and periodic or ad- Based on this result, the BoD evaluated that the
continue to review all processes across the Bank and
hoc reporting to management. As of the reporting date, Sustainable Finance Bank’s existing risk management system is adequate
raise any necessary control enhancements to ensure
no material losses have arisen from litigation or court a comprehensive and integrated risk management to oversee and manage all the risks from its current
alignment with POJK No. 15 of 2024. From these
orders faced by the Bank framework with stringent internal controls. The business undertakings.
initiaves, the Bank expects to further improve financial
integrated risk management framework outlines a reporting risk management and strengthen good
structured approach to identifying, assessing, and governance practices.
Strategic and Reputational Risk managing risk that aligns with sustainable development Risk Management Initiatives for 2026
The Bank is continually reviewing its strategic plan, objectives. This framework incorporates conventional The Bank plans to continue strengthening its Third- As part of the continued implementation of Internal
analysing steps that have been done, and ensuring risk factors alongside environmental, social, and Party Risk Management (TPRM) framework to Liquidity Adequacy Assessment Process (ILAAP), the
that all plans are running in accordance with its mission governance (ESG) criteria, ensuring the Bank’s resilience manage potential operational risks from third-party Bank will prepare the infrastructure related to intraday
and vision. Reputation risk is managed by Customer against both financial and sustainability-related engagements. The Risk and Control Self-Assessment monitoring to support the Bank’s liquidity monitoring
Experience and Corporate Communication, whereby challenges. (RCSA) implementation will be ongoing, alongside process starting 2026.
the Bank has a Contact Center for customers and efforts to promote risk management awareness across
performs consistent media monitoring. External parties, The Bank also reviews its portfolio management strategy branch networks and the Head Office. Additionally, as part of the attempt to improve risk
i.e. customers, media, or third parties, may submit for each debtor and prospective debtor, ensuring awareness and escalation process throughout all levels
their complaint via telephone and/or email that will be ownership of Environmental Impact Analysis (AMDAL) The Bank will review its risk appetite and KRIs in line with within the Bank, the Risk Champion Programme and
answered by the relevant party according to the subject and compliance with the Company Performance Rating the Bank’s Business Plan, with further development of Risk Forum will be continued. Each directorate will
and the prevailing provisions in the Bank. Assessment Programme in Environmental Management KRIs to be initiated. Additionally, the Bank focuses on be represented by at least one risk champion during
(PROPER), placing an emphasis on environmental enhancing internal control in Line 1, in collaboration with the pre-planned bi-monthly forum. The forum will be
sustainability when giving credit approvals. As part Risk, Compliance, and Internal Audit departments, while the central platform for all employees to express their
Compliance Risk of its long-term strategy, the Bank aims to focus on ensuring timely updates to policies and procedures as concern and voice their suggestion to improve risk
sustainable sectors and renewable energy. The Bank part of its governance framework. management control and monitoring within the Bank.
Regulatory Compliance Division is responsible for is developing the Environmental and Social Risk
managing compliance risks through Governance, Risk, Management (ESRM) Policy Framework and completed The Bank already submitted the Climate Risk Stress
and Compliance (GRC) forum, socialisation of new the implementation of Climate Risk Stress Testing Testing (CRST) result for 2025 to OJK in July 2025.
regulations or provisions issued by regulators, sending (CRST). The CSRT is directly aligned with the Bank’s intention
email blasts and email reminders of reports through
to focus on sustainable sectors and renewable energy in
the Compliance Reminder System (COMPLY) related
the long run. OJK has already confirmed that there will
to reporting obligations for each work units. Regulatory
be no CRST exercise and submission in 2026 for the
Compliance Division also provides reviews and
recommendations for internal policies and procedures,
as well as compliance assessment/opinions on new
products and activities which will be and/or have been
implemented by the Bank. In addition, it also provides
reviews on products terminations and office network
closures.
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Statement of the Board of Directors
and/or Board of Commissioners or Audit Additional Disclosures on the Quality of Credit on drawn, as well as the potential amount that can be
Committee on the adequacy of the risk
Assets (CRB) drawn in the future under the contract, estimated
1. Measurement of Expected Credit Losses (KKE) based on historical observations and forward-
management system
The main inputs for the measurement of expected looking estimates.
credit losses (KKE) are the following variables:
a. probability of default (PD); The calculation of reserves for impairment losses
b. loss given default (LGD); and will be calculated according to each risk level
c. exposure at default (EAD). (staging), namely for the next 12 months for stage
The evaluation results confirm that the Bank’s risk management system is adequate and functions effectively in 1 (performing), as well as over the life of the bill
identifying, monitoring, and controlling risks across all lines of business. These findings provide assurance to the Board These parameters are generally derived from (lifetime) for stage 2 (underperforming) and stage 3
of Directors that the implemented risk management framework is capable of supporting operational continuity and internally developed statistical models and (non-performing).
maintaining the Bank’s resilience amid market dynamics. other historical data. These parameters are
adjusted to reflect forward-looking information as 2. Forward-looking information
Bank employs statistical models to incorporate
Disclosure of Credit Quality to Assets - Bank Unconsolidated described above.
macroeconomic variables (MEVs) into its
PD estimates are estimates made on a specific date, historical default rate calculations. This approach
December 2025 calculated using a statistical ranking model that ensures that credit risk estimates reflect not only
(in million Rupiah) past performance but also anticipated future
assesses the likelihood of default occurring within a
certain time period. This statistical model is primarily economic conditions.
Gross Carrying Amount Allowance CKPN based on internally compiled data, which includes
for both quantitative and qualitative factors, and is In practice, Bank develops a set of macroeconomic
CKPN (IRB Net scenarios such as baseline, optimistic, and
Impairment supplemented with external credit assessment data
Matured Stage 2 Approach) Amount pessimistic covering indicators including GDP
No Outstanding Assets Stage 1 where available.
Claims (CKPN) and Stage 3 growth, inflation, unemployment rates, exchange
Claims
LGD is the size of the possible loss in the event rates, interest rates, and commodity prices.
of a payment default. The Bank estimates LGD Each scenario is assigned a probability weight
a b c d e f g that reflects management’s current outlook and
parameters based on LGD benchmarked internally.
The LGD model considers the estimated collateral forward‑looking expectations regarding the
1 Credit 9,611,032 376,825 294,433 82,392 9,453,425 economic environment.
value and recovery costs of each collateral that is an
integral part of a financial asset.
2 Securities - 1,481,150 - - - 1,481,150 The methodologies and assumptions underlying
EAD represents the expected exposure in the event these forward‑looking inputs are subject to regular
Administrative - - - - - -
of default. Banks derive EAD from current exposure review to ensure ongoing relevance, accuracy, and
3 Account
to counterparties and potential changes to current responsiveness to changes in economic dynamics.
Transactions
value permitted under the contract, including This review process includes updates to MEV
4 Total 219,218 11,092,182 376,825 294,433 82,392 10,934,576 amortisation. The EAD of a financial asset is the data, model performance evaluation, periodic
gross carrying amount. For credit commitments and recalibration, and oversight by risk management and
financial guarantees, the EAD includes the amount internal governance functions.
Disclosure of Credit Quality to Assets - Bank Unconsolidated
December 2024
(in million Rupiah)
Disclosure of Changes in Overdue Credit and Securities Claims (CR2) - Bank Unconsolidated
Gross Carrying Amount Allowance CKPN December 2025
(in million Rupiah)
for
CKPN (IRB Net
Impairment
Matured Outstanding Stage 2 Approach) Amount No 2025 2024
No Assets Stage 1
Claims Claims (CKPN) and Stage 3
1 Matured Credit and Securities in the last reporting period 448,223 463,584
a b c d e f g
2 Matured Credit and Securities since the last reporting period 57 40,370
1 Credit 448,223 8,054,957 479,684 427,196 52,488 8,023,496 3 Credit and Securities, which reversed to Outstanding Claims 3,557 466,273
2 Securities - 2,065,635 - - - 2,065,635 4 Write off Amount - 3
Administrative - - - - - - 5 Other Changes (225,505) 410,545
3 Account
Transactions 6 Matured Credit and Securities at the end of the reporting period (1+2-3-4+5) 219,218 448,223
4 Total 448,223 10,120,592 479,684 427,196 52,488 10,089,131
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Table 1.1. Disclosure of Net Claims by Region - Bank Unconsolidated
Position at Dec 2025 Position at Dec 2024
Net Claims by Region Net Claims by Region
No Portfolio Category
Eastern Eastern
Jakarta Sumatra Java Total Sumatra Java Total Total
Regions Regions
a b c d e f g h i j k l
1 Claims against Government 2,933,259 - - - 2,933,259 3,586,305 - - - 3,586,305
2 Claims against Public Sector Entities 1,000,301 302,518 - - 1,302,819 500,000 289,993 - - 789,993
3 Claims against Multilateral Development Banks and International Institutions - - - - - - - - - -
4 Claims against Banks 171,312 - - - 171,312 361,673 - - - 361,673
5 Claims in the Form of Covered Bonds - - - - - - - - - -
6 Claims against Securities Companies and Other Financial Services Institutions 1,584,666 - - - 1,584,666 1,946,080 350,000 - - 2,296,080
7 Claims in the Form of Securities/ Subordinated Loans, Equity, and Other Capital Instruments - - - - - - - - - -
8 Loans with House as Collateral 5,646 1,062 - 5,563 12,271 5,034 1,174 - 8,181 14,389
9 Loans with Commercial Buildings as Collateral 636 226,354 - - 226,990 6,606 718,983 - 59,862 785,451
10 Loans for Procurement of Lands, Cultivation of Lands, and Constructions - - - - - - - - - -
11 Personal Employee/Retiree Loans - - - - - - - - - -
12 Claims against Micro and Small Enterprises and Retail Portfolio 3,629 - - 1,338 4,967 30,392 12,109 35 76,398 118,934
13 Claims against Corporations 6,366,477 1,318,552 - 1,775,443 9,460,472 2,984,118 1,589,315 - 1,685,387 6,258,820
14 Matured Claims 46,647 9,634 - 8,768 65,049 192,836 9,608 - 15,875 218,319
15 Other Assets 417,008 18,732 - 52,966 488,706 733,284 22,859 - 64,366 820,509
Total 12,529,581 1,876,852 - 1,844,078 16,250,511 10,346,328 2,994,041 35 1,910,069 15,250,473
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Table 1.2. Disclosure of Net Claims by Economic Sector - Bank Unconsolidated
Claims in
Claims against Loans for
Claims against the Form of Claims
Securities Procurement
Multilateral Securities/ Loans with against Micro
Claims against Companies Loans with of Lands, Personal Claims
Claims against Development Claims against Claims in the Form Subordinated Commercial and Small Matured
No Economic Sector Public Sector and Other House as Cultivation Employee or against Other Assets
Government Banks and Banks of Covered Bonds Loans, Equity, Buildings as Enterprises Claims
Entities Financial Collateral of Lands, and Retiree Loans Corporations
International and Other Collateral and Retail
Services Employees/
Institutions Capital Portfolio
Institutions Constructions
Instruments
a b c d e f g h i j k l m n o p q
Position at December 2025
1 Agriculture, Forestry and Fisheries - - - - - - - - 34,570 - - - - - -
2 Mining and Extractive Industries - - - - - - - - - - - - 698,719 - -
3 Processing Industry - - - - - - - - - - - - 3,053,417 - -
Procurement of Electricity, Gas, Steam/Hot - 1,000,301 - - - - - - 191,784 - - - - - -
4
Water and Cold Air
Water Management, Waste Water Management, - - - - - - - - - - - - - - -
5 Waste Management and Recycling, and
Remediation Activities
6 Construction - 302,518 - - - - - - - - - - - - -
Wholesale and Retail Trade; Car and Motorcycle - - - - - - - - - - - 26 1,283,316 48,363 -
7
Repair and Maintenance
8 Transportation and Warehousing - - - - - - - - - - - - - 6,548 -
9 Hotel and Food & Beverage - - - - - - - - - - - - - 2,219 -
10 Information and Communication - - - - - - - - - - - - 2,103,200 - -
11 Financial and Insurance Activities 2,933,259 - - 171,312 - 1,584,666 - - - - - - 1,100,765 - -
12 Real Estate - - - - - - - - - - - - 273,934 - -
13 Professional, Scientific and Technical Activities - - - - - - - - - - - - - - -
Rental and Leasing Activities Without Option - - - - - - - - - - - - 947,121 7,918 -
14 Rights, Employment, Travel Agents and Other
Business Support
Government Administration, Defense and - - - - - - - - - - - - - - -
15
Compulsory Social Security
16 Education - - - - - - - - - - - - - - -
17 Health and Social Activities - - - - - - - - - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - - - - - - - - - -
19 Other Services Hospitality - - - - - - - - - - - - - - -
Activities as an Employer; Activities That Produce - - - - - - - - - - - - - - -
20 Goods and Services by Households to Meet
Personal Needs
International Organisations and Other Extra - - - - - - - - - - - - - - -
21
International Organisations Activities
22 Hospitality - - - - - - - 12,270 636 - - 4,941 - - -
23 Non-Other Business Field - - - - - - - - - - - - - - -
24 Miscellaneous - - - - - - - - - - - - - - 488,706
Total 2,933,259 1,302,819 - 171,312 - 1,584,666 - 12,270 226,990 - - 4,967 9,460,472 65,048 488,706
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Claims in
Claims against Loans for
Claims against the Form of Claims
Securities Procurement
Multilateral Securities/ Loans with against Micro
Claims against Companies Loans with of Lands, Personal Claims
Claims against Development Claims against Claims in the Form Subordinated Commercial and Small Matured
No Economic Sector Public Sector and Other House as Cultivation Employee or against Other Assets
Government Banks and Banks of Covered Bonds Loans, Equity, Buildings as Enterprises Claims
Entities Financial Collateral of Lands, and Retiree Loans Corporations
International and Other Collateral and Retail
Services Employees/
Institutions Capital Portfolio
Institutions Constructions
Instruments
a b c d e f g h i j k l m n o p q
Position at December 2024
1 Agriculture, Forestry and Fisheries - - - - - - - - 34,113 - - - - - -
2 Mining and Extractive Industries - - - - - - - - - - - - 1,477,203 - -
3 Processing Industry - - - - - - - - 40,100 - - 47 2,895,458 145,928 -
Procurement of Electricity, Gas, Steam/Hot - 500,000 - - - - - - 214,221 - - - - - -
4
Water and Cold Air
Water Management, Waste Water Management, - - - - - - - - - - - - - - -
5 Waste Management and Recycling, and
Remediation Activities
6 Construction - 289,993 - - - - - - - - - - - - -
Wholesale and Retail Trade; Car and Motorcycle - - - - - - - - - - - 123 352,864 48,467 -
7
Repair and Maintenance
8 Transportation and Warehousing - - - - - - - - - - - - - 13,730 -
9 Hotel and Food & Beverage - - - - - - - - 496,122 - - - - 2,219 -
10 Information and Communication - - - - - - - - - - - - 1,110,802 - -
11 Financial and Insurance Activities 3,586,305 - - 361,673 - 2,296,080 - - - - - - - - -
12 Real Estate - - - - - - - - - - - - 324,796 - -
13 Professional, Scientific and Technical Activities - - - - - - - - - - - - - - -
Rental and Leasing Activities Without Option - - - - - - - - - - - - 97,697 7,918 -
14 Rights, Employment, Travel Agents and Other
Business Support
Government Administration, Defense and - - - - - - - - - - - - - - -
15
Compulsory Social Security
16 Education - - - - - - - - - - - - - - -
17 Health and Social Activities - - - - - - - - - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - - - - - - - - - -
19 Other Services Hospitality - - - - - - - - - - - - - - -
Activities as an Employer; Activities That Produce - - - - - - - - - - - - - - -
20 Goods and Services by Households to Meet
Personal Needs
International Organisations and Other Extra - - - - - - - - - - - - - - -
21
International Organisations Activities
22 Hospitality - - - - - - - 14,389 895 - - 118,764 - 57 -
23 Non-Other Business Field - - - - - - - - - - - - - - -
24 Miscellaneous - - - - - - - - - - - - - - 820,509
Total 3,586,305 789,993 - 361,673 - 2,296,080 - 14,389 785,451 - - 118,934 6,258,820 218,319 820,509
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Table 1.3. Disclosure of Net Claims by Remaining Contract Time - Bank Unconsolidated
(in million Rupiah)
Position at Dec 2025 Position at Dec 2024
Net Claims by Remaining Contract Time Net Claims by Remaining Contract Time
No Portofolio Category
>1 year to >3 to 5 Non-
≤1 year > 5 years Total ≤1 year >1 year to 3 years >3 to 5 years > 5 years Non- contractual Total
3 years years contractual
a b c d e f g h i j k l m n
1 Claims against Government 2,568,766 - - - 364,492 2,933,258 3,176,092 - - - 410,213 3,586,305
2 Claims against Public Sector Entities - - 29,587 1,273,233 - 1,302,820 500,000 - - 289,993 - 789,993
Claims against Multilateral - - - - - - - - - - - -
3 Development Banks and
International Institutions
4 Claims against Banks 150,027 - - - 21,285 171,312 322,854 - - - 38,819 361,673
Claims in the Form of Covered - - - - - - - - - -
5
Bonds
Claims against Securities - 570,841 137,721 876,104 - 1,479,558 480,359 336,163 - -
6 Companies and Other Financial
Services Institutions
Claims in the Form of Securities/ - - - - - - - - - -
7 Subordinated Loans, Equity, and
Other Capital Instruments
8 Loans with House as Collateral 19 790 2,307 9,154 - 12,270 102 678 3,595 10,014 - 14,389
Loans with Commercial Buildings as - 35,206 191,784 - - 226,990 65,572 - 35,009 684,870 - 785,451
9
Collateral
Loans for Procurement of - - - - - - - - - -
10 Lands, Cultivation of Lands, and
Constructions
11 Personal Employee/Retiree Loans - - - - - - - - - - - -
Claims against Micro and Small - 2,634 2,085 248 - 4,967 103,016 12,138 3,780 - - 118,934
12
Enterprises and Retail Portfolio
13 Claims against Corporations 6,174,767 1,594,051 912,346 779,308 - 9,460,472 5,190,578 702,795 40,651 324,796 - 6,258,820
14 Matured Claims 63,083 1,965 - - - 65,048 208,445 9,874 - - - 218,319
15 Other Assets - - - - 488,706 488,706 - - - - 820,509 820,509
Total 8,956,662 2,205,487 1,275,830 2,938,047 874,483 14,665,843 11,046,217 1,205,844 419,198 1,309,673 1,269,541 12,954,393
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Table 1.4. Disclosure of Claims and Reserves by Region - Bank Unconsolidated
(in million Rupiah)
Position at Dec 2025 Position at Dec 2024
Region Region
No Portfolio Category
Eastern Eastern
Jakarta Sumatra Java Total Jakarta Sumatra Java Total
Regions Regions
a b c d e f g h i j k l
1 Claims 12,633,973 2,001,506 - 1,909,462 16,544,941 10,481,649 3,186,757 36 2,009,237 15,677,679
2 Impaired Claims
a. Outstanding - - - - - 11,734 1,001,904 - 351,488 1,365,126
b. Matured 134,950 34,841 - 49,427 219,218 322,312 37,293 1 88,617 448,223
3 CKPN- Stage 1 61,542 10,840 - 14,426 86,808 32,009 12,467 - 17,338 61,814
4 CKPN- Stage 2 16,092 99,446 - 24,725 140,263 41,073 165,112 - 26,583 232,768
5 CKPN- Stage 3 88,303 25,207 - 40,659 154,169 94,248 27,604 1 72,585 194,438
6 Written-Off Claims - - - - - 3 - - - 3
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Table 1.5. Disclosure of Claims and Reserves by Economic Sector - Bank Unconsolidated
(in million Rupiah)
Impaired Claims
CKPN CKPN CKPN Written-Off
No Economic Sector Claims
Stage 1 Stage 2 Stage 3 Claims
Outstanding Matured
a b c d e f g h i
Position at 31 December 2025
1 Agriculture, Forestry and Fisheries 36,147 - - - 1,577 - -
2 Mining and Extractive Industries 698,719 - - 5,588 - - -
3 Processing Industry 3,070,248 - - 23,016 16,831,000 - -
4 Procurement of Electricity, Gas, Steam/Hot Water and Cold Air 1,192,085 - - 8,982 - - -
Water Management, Waste Water Management, Waste Management and Recycling, and
5 - - - - - - -
Remediation Activities
6 Construction 400,304 - 656 - 97,130,000 656 -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and Maintenance 1,431,981 - 148,639 7,852 - 100,276 -
8 Transportation and Warehousing 20,989 - 20,990 - - 14,441 -
9 Hotel and Food & Beverage 15,603 - 15,604 - - 13,384 -
10 Information and Communication 2,103,200 - - 15,801 - - -
11 Financial and Insurance Activities 5,790,002 - - 20,145 - - -
12 Real Estate 298,659 - - - 24,725,000 - -
13 Professional, Scientific and Technical Activities - - - - - - -
Rental and Leasing Activities Without Option Rights, Employment, Travel Agents and Other
14 979,937 - 32,816 4,208 - 24,898 -
Business Support
15 Government Administration, Defense and Compulsory Social Security - - - - - - -
16 Education - - - - - - -
17 Health and Social Activities - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - -
19 Other Services Hospitality - - - - - - -
Activities as an Employer; Activities That Produce Goods and Services by Households to Meet
20 - - - - - - -
Personal Needs
21 International Organisations and Other Extra International Organisations Activities - - - - - - -
22 Hospitality 18,360 - 513 1,217 (1,000) 514 -
23 Non-Other Business Field - - - - - - -
24 Miscellaneous 488,706 - - - - - -
Total 16,544,940 - 219,218 86,809 140,262,00 154,169 -
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Impaired Claims
CKPN CKPN CKPN Written-Off
No Economic Sector Claims
Stage 1 Stage 2 Stage 3 Claims
Outstanding Matured
a b c d e f g h i
Position at 31 December 2024
1 Agriculture, Forestry and Fisheries 36,153 36,153 - - 2,040 - -
2 Mining and Extractive Industries 1,477,203 - - 7,337 - - -
3 Processing Industry 3,118,231 43,413 181,283 26,163 36,698 - -
4 Procurement of Electricity, Gas, Steam/Hot Water and Cold Air 714,221 - - 3,945 - - -
5 Water Management, Waste Water Management, Waste Management and Recycling, and - - - - - - -
Remediation Activities
6 Construction 418,208 417,224 920 - 127,232 983 -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and Maintenance 504,314 - 151,327 1,823 - 102,860 -
8 Transportation and Warehousing 40,296 - 40,296 - - 26,566 -
9 Hotel and Food & Beverage 551,327 515,961 15,604 17 39,602 13,384 -
10 Information and Communication 1,110,802 - - 7,346 - - -
11 Financial and Insurance Activities 6,244,058 - - 12,564 - - -
12 Real Estate 350,075 350,075 - - 25,279 - -
13 Professional, Scientific and Technical Activities - - - - - - -
14 Rental and Leasing Activities Without Option Rights, Employment, Travel Agents and Other 130,513 - 32,816 240 - 24,898 -
Business Support
15 Government Administration, Defense and Compulsory Social Security - - - - - - -
16 Education - - - - - - -
17 Health and Social Activities - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - -
19 Other Services Hospitality - - - - - - -
20 Activities as an Employer; Activities That Produce Goods and Services by Households to Meet - - - - - - -
Personal Needs
21 International Organisations and Other Extra International Organisations Activities - - - - - - -
22 Hospitality 161,769 2,300 25,977 2,379 1,917 25,747 -
23 Non-Other Business Field - - - - - - -
24 Miscellaneous 820,509 - - - - - 3
Total 15,677,679 1,365,126 448,223 61,814 232,768 194,438 3
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Table 1.6. Disclosure of Claims by Number of Days Outstanding - Bank Unconsolidated Table 2.2. Disclosure of Performing and Non-Performing Restructuring Assets
Position at 31 December 2025 Position at 31 December 2024
Non-Performing
Performing (L and
(L and DPK Stage 1 Stage 2 Stage 3
Claims by Number of Days Outstanding Claims by Number of Days Outstanding DPK Quality)
Quality)
No Type of Exposure
> 90 > 120 > 90 > 120
No Gross Gross Gross Gross Gross
days up days up > 180 days up days up > 180
Total Total Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
to 120 to 180 days to 120 to 180 days
Amount Amount Amount Amount Amount
days days days days
a b c d e f g h i j
a b c d e f c d e f
1 Securities - - - - - - - - - -
1 Credit included in Matured - - 219,218 219,218 323 389,745 38,108 428,176
Claims 2 Credit 879,600 138,687 204,086 139,292 - - 879,600 138,687 204,086 139,292
2 Securities included in - - - - - - - - a. Corporation 879,600 138,687 202,061 138,983 - - 879,600 138,687 202,061 138,983
Matured Claims
b. Retail - - 2,025 309 - - - - 2,025 309
Total - - 219,218 219,218 323 389,745 38,108 428,176
3 Administrative
Account - - - - - - - - - -
Transactions
Table 2.1. Disclosure of Performing and Non-Performing Assets
Non-Performing (KL, D, M Quality) Qualitative Disclosures related to Credit Risk Mitigation Techniques (CRC)
Performing (L and To disclose the collateral evaluation and management process, the Bank uses data registered in the
Impaired Claims Not Impaired Claims Bank’s records for collateral and carries out inventory checks by comparing the data with original
DPK Quality)
documents kept by the Bank. This evaluation process is conducted on a regular basis, and the
Past Due > 90 Days Past Due ≤ 90 Days Bank’s records are continually updated to reflect any changes. All supporting documentation is
No properly maintained by the Bank.
Gross Gross Gross Gross
In accordance with regulatory requirements, there are three recognised types of Credit Risk
Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
Amount Amount Amount Amount
Mitigation (CRM) techniques that may be applied by the Bank, namely Collateral Technique,
Guarantee Technique, and Credit Guarantee/Insurance Technique. At present, the Bank does not
have any concentration in any specific CRM technique, as it has no exposure to the three recognised
a b c d e f g h CRM techniques in accordance with regulatory provisions.
1 Securities 1,512,917 - - - - - - -
2 Credit 9,611,033 222,657 219,217 154,169 - - - -
a. Corporation 9,593,175 221,440 216,679 153,347 - - - -
b. Retail 17,858 1,217 2,538 822 - - - -
3 Administrative 4,415 - - - - - -
Account Transactions 3,019,501
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Quantitative Disclosures related to Credit Risk Mitigation (MRK) Technique (CR3)
Position at December 2025
Claims Secured
Claims Not Claims Secured Claims Secured
Claims Secured with Guarantee
Secured with with MRK with Credit
with Collateral and/or Credit
No MRK Technique Technique Derivatives
Insurance
a b c d e
1 Credit 1,481,141 - - -
2 Securities 9,084,237 149,980 149,980 -
3 Total 10,565,378 149,980 149,980 -
4 Matured Credit and 219,218 -
Securities
Additional Disclosure :
Posisi Desember 2024
Claims Secured
Claims Not Claims Secured Claims Secured
Claims Secured with Guarantee
Secured with with MRK with Credit
with Collateral and/or Credit
No MRK Technique Technique Derivatives
Insurance
a b c d e
1 Credit 7,198,441 376,832 376,832 - -
2 Securities 2,065,635 - - - -
3 Total 9,264,076 376,832 376,832 - -
4 Matured Credit and 448,223 - - - -
Securities
Additional Disclosure :
Disclosure of the Use of External Credit Ratings (CRD)
To obtain information regarding the ratings from debtors directly and/or using desktop checking,
the Bank searches for and uses existing rating information related to customers in its assessment. If
there are changes, customer data will be updated according to the latest information. The portfolio
categories assessed by the Bank using this ranking methodology are all the categories whose
information is accessible via desktop checking.
Annual Report 2025 PT Bank QNB Indonesia Tbk
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Disclosure of Credit Risk Exposure and Impact of Credit Risk Mitigation (MRK) Technique (CR4)
Position at December 2025
Net Claims Before FKK and MRK Implementations Net Claims After FKK and MRK Implementations RWA and Risk-Weighted Average
No Portfolio Category Statement of Financial Statement of Financial Risk-Weighted Average (e/
TRA TRA ATMR
Position Position (c+d))
a b c d e f
1 Claims against Government 2,933,259 - 2,933,259 - - -
2 Claims against Public Sector Entities 1,302,819 - 1,302,819 - 351,319 0.27
3 Claims against Multilateral Development Banks and - - - - - -
International Institutions
4 Claims against Banks 171,312 - 171,312 - 34,262 0.20
Claims against Securities Companies and Other - - - - - -
Financial Services Institutions 1)
5 Claims in the Form of Covered Bonds - - - - - -
6 Claims against Corporations - General Corporate 6,690,971 2,769,501 6,690,971 712,822 6,663,356 0.90
Exposures 2)
Claims against Securities Companies and Other 1,334,666 250,000 1,334,666 25,000 356,074 0.26
Financial Services Institutions 3)
Dedicated Financing Exposure 4) - - - - - -
7 Claims in the Form of Securities/Subordinated Loans, - - - - - -
Equity, and Other Capital Instruments
8 Claims against Micro and Small Enterprises and Retail 4,967 - 4,967 - 4,960 1.00
Portfolio
9 Loans with Property as Collateral - - - - - -
Loans with House as Collateral whose Payments Are 12,270 - 12,270 - 5,341 0.44
Not Materially Dependent on the Property’s Cash Flows
Loans with House as Collateral whose Payments Are - - - - - -
Materially Dependent the Property’s Cash Flows
Loans with Commercial Property as Collateral whose 35,206 - 35,206 - 172,605 4.90
Payments Are Not Materially Dependent on the
Property’s Cash Flows
Loans with Commercial Property as Collateral whose 191,784 - 191,784 - 21,219 0.11
Payments Are Materially Dependent on the Property’s
Cash Flows
Loans for Procurement of Lands, Cultivation of Lands, - - - - - -
and Constructions
10 Matured Claims 65,048 - 65,048 - 34,240 0.53
11 Other Assets 488,706 - 488,706 - 463,964 0.95
12 Total 13,231,009 3,019,501 13,231,009 737,822 8,107,342
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Position at December 2024
Net Claims Before FKK and MRK Implementations Net Claims After FKK and MRK Implementations RWA and Risk-Weighted Average
No Portfolio Category Statement of Financial Statement of Financial Risk-Weighted Average (e/
TRA TRA ATMR
Position Position (c+d))
a b c d e f
1 Claims against Government 3,586,305 - 3,586,305 - - -
2 Claims against Public Sector Entities 289,993 500,000 289,993 50,000 154,997 0.46
3 Claims against Multilateral Development Banks and - - - - - -
International Institutions
4 Claims against Banks 361,673 - 361,673 - 104,620 0.29
Claims against Securities Companies and Other - - - - - -
Financial Services Institutions 1)
5 Claims in the Form of Covered Bonds - - - - - -
6 Claims against Corporations - General Corporate 5,078,999 1,179,821 4,702,167 117,982 4,667,272 0.97
Exposures 2)
Claims against Securities Companies and Other 1,696,080 600,000 1,696,080 60,000 439,230 0.25
Financial Services Institutions 3)
Dedicated Financing Exposure 4) - - - - - -
7 Claims in the Form of Securities/Subordinated Loans, - - - - - -
Equity, and Other Capital Instruments
8 Claims against MSMEs and Retail Portfolio 13,753 105,181 13,753 10,518 19,109 0.79
9 Loans with Property as Collateral - - - - - -
Loans with House as Collateral whose Payments Are 14,389 - 14,389 - 7,190 0.50
Not Materially Dependent on the Property’s Cash Flows
Loans with House as Collateral whose Payments Are - - - - - -
Materially Dependent the Property’s Cash Flows
Loans with Commercial Property as Collateral whose 54,108 21,000 54,108 2,100 540,084 9.61
Payments Are Not Materially Dependent on the
Property’s Cash Flows
Loans with Commercial Property as Collateral whose 710,343 - 710,343 - 47,728 0.07
Payments Are Materially Dependent on the Property’s
Cash Flows
Loans for Procurement of Lands, Cultivation of Lands, - - - - - -
and Constructions
10 Matured Claims 218,319 - 218,319 - 184,770 0.85
11 Other Assets 820,509 - 820,509 - 901,613 1.10
12 Total 12,844,471 2,406,002 12,467,639 240,600 7,066,613
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Disclosure of Exposure by Assets Classes and Risk Weights (CR5)
Position at December 2025 Net Claims
After FKK
Portfolio Category 20% 50% 65% 75% 80% 85% 100% 130% 150% Lainnya and MRK
Net Claims Techniques
After FKK and Implementation
Portfolio Category 0% 20% 50% 100% 150% Others
MRK Techniques
Implementation 6 Claims against
Corporations
1 Claims against 2,933,258.61 - - - - - 2,933,259 - General 500,188 380,615 - - - - 6,522,991 - - - 7,403,793
Government Corporate
xposures 2)
Claims against
Securities
Net Claims After FKK
Companies and
Portfolio Category 20% 50% 100% 150% Lainnya and MRK Techniques - - - - - - - - -
Other Financial
Implementation
Services
Institutions 3)
2 Claims against
Dedicated
Multilateral Development
1,000,301 302,518 - - - 1,302,819 Financing - - - - - - - - - - -
Banks and International
Exposure 4)
Institutions
Net Claims After FKK
Portfolio Category 0% 20% 30% 50% 100% 150% Others and MRK Techniques Net Claims
Implementation After FKK and
Portfolio Category 100% 150% 250% 400% Others
MRK Techniques
Implementation
3 Claims against
Multilateral Development 7 Claims in the Form of
- - - - - - - -
Banks and International Securities/Subordinated
Institutions - - - - - -
Loans, Equity, and Other
Capital Instruments
Net Claims
After FKK
Portfolio Category 0% 20% 30% 40% 50% 100% 150% Others and MRK Net Claims After FKK
Techniques Portfolio Category 45% 75% 85% 100% Lainnya and MRK Techniques
Implementation Implementation
4 Claims against Banks 171,312 - - - - - - 171,312 8 Claims against Micro and Small - 27 4,940 4,967
Enterprises and Retail Portfolio
Claims against
Securities
Companies and
952,425 190,158 - 217,083 - - - - 1,359,666
Other Financial
Services Institutions
1)
Net Claims After
FKK and MRK
Portfolio Category 10% 15% 20% 25% 35% 0% 100% Lainnya
Techniques
Implementation
Claims in the Form of - - - - - - - - -
5
Covered Bonds
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Net Claims
After FKK and
Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60% 65% 70% 75% 85% 90% 100% 105% 110% 150% Others
MRK Techniques
Implementation
9 Loans with Property as
- - - - - - - - - - - - - - - - - - - -
Collateral
Loans with House as
Collateral whose Payments
Are Not Materially - 2,703 494 3,521 1,305 347 - - 3,900 - - - - - - - 12,270
Dependent on the
Property’s Cash Flows
without a credit sharing
- - - - - - - - - - - - - - - - - -
approach 5)
without a credit sharing
approach 5)
- - - - - - - - - - - - - - - - - -
with a credit sharing
approach (guaranteed) 5)
with a credit sharing
- - - - - - - - - - - - - - - - - - -
approach (guaranteed) 5)
Loans with House as
Collateral whose Payments
- - - - - - - - - - - - - - - - - -
Are Materially Dependent
the Property’s Cash Flows
Loans with Commercial
Property as Collateral
whose Payments Are Not - - - - - - - - 34,570 - - 636 - - - - - - 35,206
Materially Dependent on
the Property’s Cash Flows
without a credit sharing
- - - - - - - - - - - - - - - - - -
approach 5)
with a credit sharing
- - - - - - - - - - - - - - - - - -
approach (guaranteed) 5)
with a credit sharing
- - - - - - - - - - - - - - - - - - -
approach (guaranteed) 5)
Loans with Commercial
Property as Collateral
whose Payments Are - 191,784 - - - - 191,784
Materially Dependent on
the Property’s Cash Flows
Loans for Procurement of
Lands, Cultivation of Lands, - - - - - -
and Constructions
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Net Claims After
FKK and MRK
Portfolio Category 50 100 150% Others
Techniques
Implementation
10 Matured Claims 63,332 - 1.716 - 65,048
Net Claims After
FKK and MRK
Portfolio Category 0% 20% 100% 150% 1250%5) Others
Techniques
Implementation
11 Other Assets 24,742 463,964 - - - - 488,706
Net Claims of TRA Net Claims Net Claims (After
No Risk-Weights FKK Average
Financial Statements (Prior FKK) FKK and MRK)
1 < 40% 6,219,371 1,680,511 0.88 6,944,862
2 40% - 70% 968,451 1,338,990 0.43 980,783
3 75% 4,562 - 1.00 4,562
4 85% - - -
5 90% - 100% 6,036,907 - 1.00 6,036,907
6 105% - 130% - - -
7 150% 1,716 - 1.00 1,716
8 250% - - -
9 400% - - -
10 1250% - - -
11 Total Net Claims 13,231,008 3,019,501 4 13,968,831
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6
Sustainability
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Sustainability performance highlights Sustainability strategy
Economic aspect QNB Group’s approach to global sustainability and social risks, expands financial access for SMEs
and underserved groups, and delivers accountable
At QNB, sustainability is defined as the creation of
Description 2025 2024
customer services.
long-term value across financial, environmental, social,
and ethical dimensions for customers, shareholders,
Sustainable Operations reflect the integration of
Interest Income (Rp million) 678,787 734,563 employees, and society. The Board Sponsor at Board
ESG criteria into the Bank’s operational activities and
of Directors level is H.E. Sheikh Hamad Bin Jabor
Sustainable Finance Products/Services Green term loan facility to support low -
supply chain management to ensure efficient and
Bin Jassim Al-Thani, who leads the oversight of QNB
carbon transition ethical business processes. The Bank is committed
Group’s environmental, social, and governance (ESG)
to strengthening corporate governance and risk
strategy, performance, and risks. The Board of Directors
management, promoting equality in the workplace,
also links executive management remuneration to the
and reducing carbon emissions arising from
Economic aspect achievement of ESG performance through the Executive
operational activities.
Management Balanced Scorecard, which includes
sustainability KPIs.
Description 2025 2024 Meanwhile, Beyond Banking represents the Bank’s
Corporate Social Responsibility (CSR) initiatives carried
ESG topics, including climate risk, are embedded
Energy Consumption 3.732 GJ 3,958 GJ out within the Bank’s areas of operation, with the aim
within QNB’s governance structure with clearly defined
of making a positive contribution to society. The Bank’s
responsibilities. Environmental and Social matters are
Scope 1, 2, and 3 GHG Emissions 1,773 TonCO2e 695 TonCO2e primary focus is on supporting education and enhancing
reported to the Board of Directors through the Group
financial literacy.
Water Consumption 7.249 m3 7,968 m3 Board Risk Committee (GBRC), while Governance
matters are reported through the Group Board Audit and
In order to realise this sustainability vision and mission,
Paper Consumption 1.569 Kg 1,991 Kg Compliance Committee (GBACC), with implementation
and with reference to the Bank’s long-term Sustainable
cascaded through the Group Management Risk
Finance Action Plan (RAKB) for 2023–2027, the Bank
Committee (GMRC) and the Group Senior Management
continues to strengthen its ongoing sustainability
Committee (SMC). As of January 2024, the Board-level
Social aspect initiatives while enhancing stakeholders’ understanding
ESG governance structure was enhanced to improve
and awareness of the sustainability direction and
the effectiveness of issue management by the relevant
Description 2025 2024 approach being implemented.
committees and management.
Sustainability governance is the responsibility of the
Proportion of Female Employees 50% 49% To ensure comprehensive ESG management, QNB
ESG Working Group, supported by Strategy Execution,
Group has established a sustainability framework
Average Training Hours Per Employee 56 64 Human Resources, General Services, Regulatory
that guides the implementation of initiatives and
Compliance, Corporate Communication, and the
encourages transparency through reporting aligned
Resolved Customer Complaints 100% 100% Business Units. Whereas, oversight of sustainable
with internationally recognised standards. QNB Group’s
finance implementation is the responsibility of the Board
sustainability framework is aligned with the UN SDGs,
CSR Initiatives • Financial literacy education for • QNB Indonesia Goes to School of Commissioners, the Board of Directors, and the ESG
UNGC, Qatar National Vision 2030, and the Qatar Stock
children in orphanages and children • Computer donation Committee. Details on the roles and responsibilities
from low-income families • Book donation Exchange ESG Guidelines, and is reported annually with
for each function are provided in the Sustainability
• #QNBBluePledge • Blood drives reference to GRI Standards 2021, SASB, and IFRS SDS
Governance chapter.
• Charitable donations • Breast cancer awareness campaign S1 and S2.
• Blood drives
• Breast cancer awareness campaigns This framework is built on three main pillars, namely
Sustainable finance action plan
Sustainable Finance, Sustainable Operations, and
Beyond Banking, which support sustainable growth QNB Indonesia prepares and implements a Sustainable
through strengthened risk management, the creation of Finance Action Plan (RAKB) as a strategic guideline
business opportunities, and the enhancement of QNB’s for integrating environmental, social, and governance
brand value. (ESG) principles into the Bank’s business activities in a
structured and measurable manner. The RAKB serves as
the basis for setting priorities, work programmes, and
Sustainability focus in Indonesia sustainability targets in line with regulatory requirements
and the Bank’s sustainability strategy.
The sustainability programmes implemented by the
Bank are designed to meet the needs and expectations
As a long-term commitment, the Bank has established
of stakeholders, while fostering the creation of shared
a five-year RAKB for the 2023–2027 period, which
value that benefits the Bank’s business, shareholders,
serves as a framework for the continuous development
and society.
of Sustainable Finance initiatives. Moreover, the Bank
has also set an annual RAKB for 2025 as a guide for
Sustainable Finance refers to the implementation of
programme implementation and the evaluation of
environmental, social, and governance (ESG) criteria in
sustainability performance during the reporting period,
the Bank’s financing activities to promote high-quality
ensuring that initiatives are carried out consistently and
and impactful growth. Through this approach, the
in support of the Bank’s sustainability objectives.
Bank supports customers in managing environmental
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The Bank’s Long-Term Sustainable Finance Action Plan (5-year plan) for the 2023-2027 period The Short-Term RAKB (1 year) for 2025 was prepared based on the Sustainability Framework through three main pillars,
namely Sustainable Finance, Sustainable Operations, and Beyond Banking, as set out in the tables below:
No. Year Priority Activity Targets Success Indicator
1 2023 • Improving and strengthening the governance • Formal implementation of the sustainability Sustainable Finance
framework for all sustainability activities. governance framework, with adequate resources
• Conducting ESG benchmarking and data in place to support sustainability activities. Period Activity Description Activity Objective Performance Indicator
collection in preparation for the 2024 • Completion of the collection of relevant 2023
sustainability activities report data for inclusion in the 2024 sustainability Quarter Fundamental of Sustainable Enhancing awareness among all All stakeholders are able to identify
activities report. I-IV Finance/ESG stakeholders of the importance of, and conduct regular monitoring of
and compliance with, Sustainable credit facilities for industries that
Finance regulations as required by support sustainable finance.
2 2024 Carrying out a bank-wide review of all activities A detailed report outlining priority sustainability the Regulator.
to identify areas for improvement in line with activities. Innovation in banking products
sustainability principles. based on the sustainable finance
ecosystem.
3 2025 • Piloting climate risk stress testing. • Reporting of Climate Risk stress test results to
• Establishing and distributing division-level KPIs OJK.
related to sustainability. • Adoption of sustainability-related KPIs across all Quarter Development of electronic channels Providing services through features An increase in the number of users,
QNB Indonesia divisions. I-IV to enable customers to conduct on electronic channels to increase the number of transactions, and the
various types of financial and non- customer loyalty to E-Channel value of transactions.
financial transactions using Retail products as well as other retail
4 2026 Monitoring and refining sustainability KPIs. Improved sustainability scores. Banking products. products and services.
5 2027 Continuously improving all sustainability metrics Evidence of improved scores across Sustainable
over the five-year period. Finance, Sustainable Operations, and Beyond Quarter MSME Financial Inclusion (RPIM) Increasing RPIM balances through Achieving the target of 12% of the
Banking. I-IV several aspects: direct lending, bankwide loan book allocated to
structured finance, the use of RPIM.
multifinance facilities, and/or bonds.
Meanwhile, the Short-Term RAKB (1 year) for 2025 sets • QNB Indonesia would continue to submit the
out the following priority targets: Indonesian Sustainable Finance Taxonomy (TKBI)
report, previously known as the Indonesian Green
• All employees were required to participate in Taxonomy (THI), on a quarterly basis. Sustainable Operations
mandatory training programmes on the basic • In accordance with OJK guidance, QNB Indonesia
concepts of Sustainability, to provide a general would conduct a pilot stress test in 2025 as part of Period Activity Description Activity Objective Performance Indicators
understanding of Sustainability and its three pillars. Climate Risk Scenario Analysis and Management
• Relevant employees at managerial level or within (CRMS). Quarter Limiting the operational hours for Saving electricity consumption. The average monthly electricity
risk-taking units, including Relationship Managers • QNB Indonesia would enhance and continue I-IV the use of air conditioners (AC) and consumption as of 2025 was 73,713
and analysts, were required to participate in programme activities and dissemination initiatives lighting. kWh.
training programmes on the basic concepts related to the concept of Sustainable Finance for
Quarter Limiting paper usage and Reducing paper usage so that the The average monthly paper usage
of Sustainable Finance, to support informed stakeholders, in order to ensure the continued
I-IV encouraging double-sided printing Bank can contribute to minimising as of 2025 was 131 Kg.
decision-making and credit approval for debtors implementation of Sustainable Finance as for document processing (except tree felling as the primary raw
and prospective debtors, ensuring that lending introduced in previous years. for official documents). material for paper.
activities are guided by corporate policies related to • In addition, QNB Indonesia would conduct
environmental sustainability. assessments of market demand for Sustainable Quarter Promoting efficient water usage by Maintaining the availability of water The average monthly water
• QNB Indonesia would continue to provide Finance products and/or services; the alignment of I-IV installing automatic sensor taps at reserves and reducing greenhouse consumption as of 2025 was 604
knowledge-sharing sessions on Climate Risk, in line existing products and/or services with sustainable the Head Office. gas emissions. m³.
with OJK’s guidance, to the business teams, Risk business activity criteria; and the management of
function, and other relevant resources. environmental, social, and governance risks within
QNB Indonesia’s business activities.
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Beyond Banking Sustainable Operations
Period Activity Description Activity Objective Performance Indicators Activity Description Participants Type of Activity Implementation Status
Quarter Communicating periodic appeals Encouraging responsible behaviour Developing communication Limiting the operating hours All employees. Manually turning on and The average monthly
III-IV to adopt environmentally friendly in the workplace and towards the collateral and conducting of air conditioners (AC) and off the AC and lights after electricity consumption as of
practices and promote employee environment. educational communications lighting (electricity). operating hours. September 2025 was 73,713
well-being. through QNB Indonesia’s media kWh
(email, posters, website, etc.), and,
where feasible, organising relevant Limiting paper usage and All employees. Using the e-paypro system The average monthly paper
events to encourage tangible using double-sided printing for stationery orders; with usage as of 2025 was 131 Kg.
employee participation. for documents (except for reminders and dissemination
official and final documents). via email.
Quarter Resuming the Bank’s annual Improving the understanding Implementing at least one activity
I-IV financial literacy programme to of students and/or specific per semester with a minimum of Encouraging efficient water All employees. Distribution and use of The average monthly water
reach new beneficiaries in cities community groups regarding the 50 participants. Achievement will use. automatic taps. consumption as of 2025 was
across Indonesia. fundamentals of financial planning, be assessed through surveys to 604 m³.
including budgeting and expense determine the level of financial
management literacy of individuals and/or
specific groups.
Implementation and Achievements Beyond Banking
The implementation and achievements of QNB Indonesia’s 2025 RAKB reflect the Bank’s commitment to integrating Activity Description Participants Type of Activity Implementation Status
environmental, social, and governance (ESG) principles into its business activities in a measurable and sustainable
manner. Throughout the reporting year, the Bank monitored the progress of each initiative based on the established
Periodic communication All employees Dissemination QNB Indonesia shared the
performance indicators, serving as a basis for evaluation and continuous improvement in subsequent periods. regarding environmentally Blue Pledge Campaign
friendly behaviour and video published on the QNB
Sustainable Finance wellness/health protocols as Indonesia LinkedIn account.
part of the Bank’s values on The first video was produced
Activity Description Participants Type of Activity Implementation Status responsible citizenship by QNB Indonesia to educate
the public on reducing plastic
use and improving waste
Providing training and RM CIB, Strategic Execution, Offline/online training Implemented in June 2025. management for cleaner
workshops on Sustainability Compliance, Risk, and all oceans.
and Sustainable Financing employees of QNB Indonesia
Other videos shared were part
Supporting MSMEs Retail Financing QNB Indonesia continues of the Blue Pledge Campaign
to support existing MSME conducted by QNB Group
clients through lending. and its subsidiaries, including
QNB Turkey, QNB Egypt, QNB
Adopting standards Corporate & Institutional Documentation The ESRM checklist has Tunisia, and QNB Indonesia.
consistent with the QNB Banking been in use since May 2021,
Environmental and Social incorporating screening/ Expanding the QNB 118 children Offline event Through offline activities
Risk Management (ESRM) monitoring criteria, as well Indonesia Goes to School throughout the year, QNB
framework as list of restricted sectors/ programme, the Bank’s annual 48 employees Indonesia engaged 118
exclusion list. financial literacy initiative, to children with the support
reach 118 students from five of 48 employee volunteers
institutions across five locations:
Sekolah Bingkai Jalanan,
Elfattah Mufidah Orphanage,
Abhimata Mitrasamaya
Orphanage, Kampung Melayu
Orphanage, and Domydhu.
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Sustainability governance
Sustainability targets 2026 Parties responsible for sustainable finance actions
The Bank’s sustainability targets for 2026 are divided into three categories as outlined above. The targets for each In general, sustainable finance planning and implementation are managed by the ESG Working Group, supported by
category are described below: Strategy Execution, Human Resources, General Services, Regulatory Compliance, Corporate Communication, and the
Business units. Meanwhile, the supervisory function over the implementation of sustainable finance is the responsibility
of the Board of Commissioners and the Board of Directors.
Pillar Description of Activity Indicators of Success
The detailed roles and responsibilities of each function are as follows:
Sustainable Finance Conducting ESG training and workshops (online 100% completion of AyoBelajar (E-learning) and
& offline). at least one offline workshop. Division/Work Unit Roles and Responsibilities
Supporting financing for MSMEs in accordance Measurement of contribution through RPIM ratio
Board of Commissioners Active oversight of the implementation of Sustainable Finance Action Plan
with BI regulations. in accordance with Bank Indonesia regulations.
Board of Directors 1. Active oversight of the implementation of Sustainable Finance Action Plan.
2. Responsible for monitoring the implementation of Sustainable Finance
Conducting Climate Risk Stress Testing and TKBI Completion of TKBI checklist and reporting of
Action Plan.
reporting. the resilience test results to OJK.
ESG Committee 1. Ensure that ESG strategies and policies are formulated, implemented, and
Mapping existing portfolios into green, yellow, Completion of portfolio mapping for all facilities
[Members] periodically updated.
and red categories according to the TKBI that meet TKBI classification requirements.
• Chief Credit Officer 2. Reporting on the Sustainable Finance Action Plan.
classification.
• Chief Risk Officer 3. Reviewing and providing recommendations on the RKAB and the
• Head of Corporate Secretary Sustainability Report prior to their approval by the Board of Directors.
Sustainable Implementing electricity-saving initiatives in the Target average monthly electricity usage to • Head of Strategy Execution 4. Monitoring and KPIs.
Operations office. remain ≤51,783 kWh. • Head of Budgeting, Planning & MIS 5. Governance and compliance.
6. Oversee governance and regulation.
Encouraging paper-saving habits through Target average monthly paper usage to remain 7. Stakeholder engagement by supporting the Board of Directors in related
controlled printing and digital workflows. ≤60 reams. communications.
8. Capacity building by ensuring that ESG training and capacity development
Promoting water efficiency. Target average monthly water usage to remain programmes are conducted on a regular basis.
≤523 m³.
Sustainability Conducting ESG governance training for the 100% of the Board of Directors, Board of
Governance Board of Directors, Board of Commissioners, and Commissioners, and Senior Management has
Senior Management. attended and completed ESG governance
training. Sustainability competency development
Integrating ESG Key Performance Indicators ESG-related KPIs will be distributed to each QNB Indonesia recognises that successful implementation of sustainable finance depends not only on policy frameworks
(KPIs) into management assessments. division. and operational processes, but also on the capacity and understanding of all Bank personnel. Therefore, the development
of sustainability competencies is one of the Bank’s strategic priorities to ensure that every employee has adequate
Reviewing and updating the Code of Conduct to A revised Code of Conduct will be published and knowledge, skills, and awareness in applying environmental, social, and governance (ESG) principles.
incorporate ESG principles, anti-corruption, and acknowledged by all employees.
responsible financing. Throughout 2025, the Bank provided training programmes and seminars to develop competencies related to
sustainability aspects.
Beyond Banking Spreading ESG awareness through ongoing Implementation of a sustainability awareness
campaigns. campaign.
Conducting financial literacy programmes. Continued CSR activities to support financial No. Topic Organiser Participants
inclusion and further education.
1 E-Learning QNB Sustainable Finance 2025 E-Learning All employee
2 Green Economic Outlook 2025: Strengthening Indonesian Innovation Initiative Head of Corporate
Economic Resilience through ESG Integration Secretary
3 OJK Institute Webinar: “The Importance of Financial Services Authority Strategy Execution
Green Financial Transparency in Financial
Institutions”
4 Bedah Buku: “Indonesia's Sustainable Finance Financial Services Authority Strategy Execution
Landscape” by the OJK Institute 2025
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Risk assessment related to sustainability aspects Challenges in implementing sustainable finance
The Bank has strengthened a comprehensive and integrated risk management framework supported by internal controls
to facilitate the implementation of sustainable finance. This framework provides a structured basis for identifying,
Challenges and obstacles arising from both internal and
assessing, and managing risks by integrating conventional risks with environmental, social, and governance (ESG) factors,
external environmental dynamics have the potential to
thereby enhancing the Bank’s resilience to both financial and sustainability-related challenges.
affect the implementation of the sustainable finance
action plan, including the following:
In managing its portfolio, the Bank ensures that each debtor and prospective debtor fulfils the requirements of the
Environmental Impact Assessment (AMDAL) and complies with the Corporate Performance Rating Assessment
1. External Challenges
Programme in Environmental Management (PROPER) as part of a responsible lending process. In line with its long-term
a. Natural disasters that cause economic losses
strategy, the Bank prioritises financing for sustainable sectors and renewable energy.
and disrupt business operations.
b. The rise of fintech companies, which has
increased the complexity of competition in
Stakeholder engagement
Indonesia’s banking sector.
QNB Indonesia recognises that sustainability cannot be achieved without stakeholders’ active involvement that plays c. Limited information regarding guidelines and
a vital role in the Bank’s business ecosystem. Accordingly, the Bank establishes constructive, open, and sustainable criteria for Sustainable Finance Projects in
relationships with all stakeholders through structured communication and engagement mechanisms. This approach Indonesia
enables the Bank to understand evolving expectations, respond more effectively to material issues, and ensure that
all business activities and strategic decisions remain aligned with the interests of customers, employees, regulators, 2. Internal Challenges
shareholders, business partners, and the wider community. The Bank also faces internal challenges in
implementing Sustainable Finance due to limited
resources and the lack of integrated monitoring and
reporting systems.
In response to the various external and internal
Stakeholders Related Issues Impact Engagement Methods challenges, QNB Indonesia has taken appropriate
measures to mitigate these challenges, including:
Shareholders • Sustainable financial Enhancing trust and maintaining • General Meeting of 1. Establishing an ESG Committee to ensure that ESG
performance business stability. Shareholders (GMS) strategies and policies are formulated, implemented,
• Implementation of good • Periodic performance reports and regularly reviewed and updated.
corporate governance 2. Optimising the use of resources to enhance
business performance and maintain profitability.
Government and • Compliance with regulations Maintaining reputation, mitigating • Regular meetings
3. Prioritising the development and offering
Regulators • Implementation of sustainable legal risks, and supporting the • Periodic performance reports
finance and financial literacy development of a sound financial of Sustainable Finance products to ensure
industry. sustainability and competitiveness in the market.
4. Conducting training programmes to ensure that
Employees • Equal employment Increasing employee productivity • Collective Labour Agreement all QNB Indonesia employees understand the
opportunities and loyalty, thereby supporting (CLA) importance of the Sustainable Finance concept.
• Competency development the Company’s sustainable • Internal media
• Remuneration and welfare performance. • Competency development
• A conducive working programmes
environment • QNB Kita Programme
Customers • Product and service quality Enhancing reputation, reducing • Product and service
• Customer satisfaction complaints regarding products innovation
• Customer privacy and services, and mitigating data • Customer data security
breaches. • Social media
• Contact Centre
• Face-to-face services
• Electronic mail
Society and • Social impact of business Improving financial inclusion, CSR activities and financial
Communities activities strengthening community literacy initiatives
• Access to financial services relations, and creating sustainable
social benefits.
Business Partners Fair and transparent procurement Helping to ensure smooth Contracts and cooperation
process operations, improving service agreements
quality, and reinforcing the
sustainability of the Bank’s value
chain.
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Sustainable finance
Supporting the Low-Carbon Transition, QNB Indonesia Distributes Green Term Loan Facility
QNB Indonesia continues to strengthen its role as a trusted financial partner for corporate and institutional
clients in Indonesia through the signing of its first green term loan facility with PT CSM Corporatama
QNB Indonesia affirms its commitment to supporting the implementation of Sustainable Finance by placing compliance
(Indorent), a subsidiary of PT Indomobil Multi Jasa Tbk, which is part of the Indomobil Group, one of the largest
with Financial Services Authority Regulation No. 51/POJK.03/2017 on the Implementation of Sustainable Finance for
and most diversified automotive conglomerates in Indonesia.
Financial Services Institutions, Issuers, and Public Companies as the key foundation in conducting its business activities.
This commitment is in line with QNB Group’s global ESG strategy and framework and is realised through the Bank’s active
This green term loan facility supports Indorent’s transition to a more environmentally friendly and energy-
participation in various initiatives aimed at enhancing financial inclusion and expanding public access to responsible
efficient fleet and contributes to the broader national agenda for sustainable mobility and environmental
financial services.
management. The financing will be used exclusively for the procurement of electric vehicles, reinforcing
Indorent’s efforts to integrate electric vehicles into its portfolio and helping to build a low-emission
All financial products and services offered by the Bank have received approval from the Financial Services Authority
transport ecosystem.
(OJK) and Bank Indonesia. In conducting its business activities, the Bank also refers to the environmental, social, and
governance (ESG) guidelines established or developed by OJK and QNB Indonesia’s Sustainability Policy.
The facility reflects QNB Indonesia’s commitment to supporting Indonesia’s low-carbon transition by financing
projects that promote sustainable transportation, positioning the Bank as a part of Indorent’s transformation
The implementation of Sustainable Finance at the Bank is also reflected in the provision of competitive and value-
and the acceleration of electric vehicle adoption in Indonesia. QNB Indonesia will provide a green term loan
added banking products and services for the retail, micro, small, and medium enterprises (MSMEs), as well as corporate
facility of Rp300 billion, marking a significant milestone in the Bank’s ESG financing journey and strengthening
segments. To ensure alignment between national policies, the provisions of POJK 51/2017, and QNB Group’s ESG
its collaboration with leading companies in Indonesia.
framework, the Bank consistently prepares, implements, and evaluates its Sustainable Finance Action Plan (RAKB) on an
annual basis.
Development and innovation of banking products
In 2025, the Bank provided a Green Term Loan facility amounting to Rp300 billion to PT CSM Corporatama (Indorent)
to support Indonesia’s low-carbon transition by financing projects that promote sustainable transportation, thereby
positioning the Bank as part of the acceleration of electric vehicle adoption in Indonesia.
During the reporting period, no banking products or services were withdrawn due to adverse impacts. Any
discontinuation of certain products or financial services in 2025 was conducted based on considerations of their market
relevance.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Enhancing sustainable financial awareness Policy on responsibility for product and Contact points either directly by the customer or through an authorised
customer representative, with the necessary supporting
In line with the strategic role of financial services In order to enhance the quality of services provided to
documents attached.
institutions in supporting sustainable economic growth, The Bank implements the principles of customer customers, the Bank provides channels for submitting
the Bank conducted a Sustainable Finance Awareness protection and complaint handling by referring to the suggestions, complaints, and feedback. Thus, the Bank
Verbal complaints are resolved no later than 5 (five)
Campaign as an effort to strengthen the implementation applicable laws and regulations. This compliance is offers various communication channels that customers
working days from the date of receipt, while written
and integration of environmental, social, and governance realised through the implementation of internal policies can use, namely:
complaints are resolved within a maximum of 10 (ten)
(ESG) principles across all operational activities. and procedures aligned with the laws of the Republic • Contact Centre services, operating 24 hours a day,
working days. In certain cases, if a complaint cannot be
of Indonesia, as well as the regulations and Financial at (+62 21) 300 55 300;
resolved within this timeframe, the Bank may extend the
As part of this campaign, the Bank held online training Services Authority (OJK) circular and Provision and • Face-to-face services at the Bank’s branch offices;
resolution period by a maximum of 10 (ten) additional
programmes in 2025 covering sustainability topics, Circular issued by Bank Indonesia. • Email correspondence via contact.center@qnb.co.id
working days, in accordance with the applicable laws
including Sustainable Finance, Sustainable Operations,
and regulations.
and Beyond Banking, for all employees. The programme
aimed to enhance the understanding and capabilities Consumer protection Customer complaint handling
of key internal stakeholders, enabling them to apply
The Bank regards customer trust as a fundamental In accordance with the provisions of the Financial If a customer does not receive a satisfactory resolution
sustainability practices consistently and effectively.
aspect underpinning all operational processes. All Services Authority (OJK) regulations on Consumer from the Bank, the complaint may be escalated to
products and services are developed and operated and Public Protection in the Financial Services Sector, Bank Indonesia or the Financial Services Authority
The training content was designed to cover various
with a focus on safety and compliance, supported by the Bank implements a structured and coordinated (OJK) in accordance with the applicable mechanisms
aspects, including the management and assessment
effective risk management and compliance functions, mechanism for handling customer complaints. Every and regulations.
of environmental, social, and governance (ESG) risks,
ensuring that customers can use the Bank’s products complaint received is forwarded to the relevant work unit
understanding the sustainable finance framework,
and services safely and reliably. and/or branch office for follow-up to ensure resolution in
relevant regulatory requirements and obligations,
accordance with the applicable Service Level Agreement
and the application of international best practices in
The Bank applies a banking confidentiality policy (SLA). Complaints may be submitted orally or in writing,
sustainable finance.
which covers the protection of all customer data and
information, including information relating to savings
and deposits. This policy ensures that customer data Throughout 2025, QNB Indonesia received 139 complaints. All complaints were resolved by the end of the year. None
Sustainability practices in loan disbursement of the complaints had a significant impact on the Bank’s reputation or operations. The Bank ensures the quality of its
is managed securely and is not disclosed to parties
without legitimate interest or authority. complaint management by continuously monitor the resolution of each complaint and measure the resolution time.
In accordance with the provisions of the Financial
As part of efforts to maintain the integrity and security
Services Authority Regulation Number 51/ Completed On Process Not Completed
of information, the Bank implements data security
POJK.03/2017 on the Implementation of Sustainable Number of
systems supported by advanced technology and No Legal Dispute
Finance for Financial Services Institutions, the Bank Complaints
information security management standards. These Total Percentage Total Percentage Total Percentage
applies sustainability principles in every stage of the
measures aim to prevent data breaches and maintain the
loan disbursement process. In this regard, the Bank
reliability of the Bank’s service systems. 1 ATM and Debit Card 15 11% 0 0% 0 0% 15
requires prospective debtors to comply with relevant
environmental and social requirements applicable to
The Bank’s obligation to maintain the confidentiality 2 Electronic Banking 36 26% 0 0% 0 0% 36
their business sector, as part of the implementation of
of customer information may be exempted under
social and environmental risk management.
certain conditions as stipulated by laws and regulations, 4 Personal Loan 11 8% 0 0% 0 0% 11
including for taxation purposes, law enforcement
To fulfil these requirements, the Bank requires the 5 Other Products 14 10% 0 0% 0 0% 14
processes, or upon written request from the customer
submission of supporting documents, including an
or their legitimate heirs.
Environmental Impact Assessment (AMDAL), PROPER 6 Trust 0 0% 0 0% 0 0% 0
rating, required according to the characteristics of the
The Bank also continuously strives to provide high-
debtor’s business activities. 7 UCan 63 45% 0 0% 0 0% 63
quality banking services by applying prudential
principles, particularly regarding customer protection TOTAL 139
Furthermore, the Bank does not provide financing for
and service, in accordance with the applicable laws
business activities in sectors or industries that are
and regulations. This approach is taken to maintain the
unregulated or prohibited under the laws and regulations
stability of the banking system and strengthen the trust
applicable in the Republic of Indonesia. The Bank also Customer service improvement programme
relationship between the Bank and its customers.
refrains from granting loans to debtors proven to have
a history of violations of environmental and social The Bank is committed to maintaining the quality of customer service by enhancing the competencies of frontline
regulations, reflecting its commitment to supporting the staff, both at branch offices and the Contact Centre, supported by ongoing training on banking products and solutions.
implementation of Sustainable Finance as well as the In addition, the Bank is gradually improving service accessibility through the expansion of its branch network and the
protection of the environment and social welfare. optimisation of digital channels.
To ensure the continuous improvement of service quality, the Bank also conducts customer satisfaction surveys as a
basis for evaluating and refining service standards to meet customer needs and expectations.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Beyond Banking
QNB Indonesia continues its commitment to Corporate Social Financial literacy activities in 2025
Responsibility sustainably through various initiatives designed to
deliver tangible benefits to society. The implementation of these
programmes focuses on efforts to improve the quality of education,
health, and community welfare.
Beyond banking initiatives are realised through a range The participants, who consisted of primary school
of social programmes, including donation activities, students, were also provided with knowledge about
financial literacy campaigns, and active employee various types of professions and how individuals earn
engagement. All of these initiatives are carried out in income through work and by developing their skills.
a structured manner and are aligned with the Bank’s Throughout the reporting year, the Bank reached 118
mission to support sustainable community growth and children from five educational and social institutions,
development in Indonesia. namely Bingkai Jalanan School, Elfattah Mufidah QNB Indonesia Head Office, 21 March 2025 QNB Indonesia Head Office, 23 May 2025
Orphanage, Abhimata Mitrasamaya Orphanage, Beneficiaries: Beneficiaries:
Kampung Melayu Orphanage, and Dompet Yatim and 20 children from Bingkai Jalanan School 30 orphans from Elfattah Mufidah Orphanage
Financial literacy Dhuafa Foundation.
In 2025, QNB Indonesia carried out five financial literacy
With employees’ support as volunteers, the financial
activities aimed at empowering the younger generation
literacy education was delivered through interactive
through improvement of basic understanding on
learning methods, including educational games
financial management. This programme is designed to
designed to simplify financial concepts for easier
help children learn, interact, and develop with financial
understanding. This initiative reflects the Bank’s
knowledge from an early age.
commitment to expanding access to financial education
while contributing to increasing financial independence
for future generations.
All these activities were expected to support the
Government’s efforts to enhance financial literacy
and financial inclusion in Indonesia, and thus, helping
more young people have financial understanding
and skills that can support their future and also the
surrounding environment.
Abhimata Mitrasamaya Foundation, 26 June 2025 QNB Indonesia Head Office, 11 July 2025
To date, the Bank has provided basic financial literacy Beneficiaries: Beneficiaries:
education to more than 800 beneficiaries, ranging 20 children from Abhimata Mitrasamaya Orphanage 20 children from Kampung Melayu Bersama Orphanage and
from primary school students to senior high school and children and grandchildren of QNB First customers
vocational high school students.
QNB Indonesia Head Office, 17 November 2025
Beneficiaries:
28 children from Dompet Yatim dan Dhuafa Foundation
(Domyandhu)
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Sustainable operations
QNB Indonesia focuses on strengthening corporate governance
and risk management practices in line with the prudential
principle. At the same time, the Bank encourages an equitable
and inclusive work environment and implements measures to
reduce environmental impact through the management of carbon
emissions from its operational activities. Therefore, sustainable
operations form an important foundation for the Bank in creating
long-term sustainable value for all stakeholders.
#QNBBluePledge
Equality
QNB Indonesia participated in #QNBBluePledge global initiative launched by QNB Group, the largest financial institution
in the Middle East and Africa. This initiative aims to raise awareness of the importance of environmental protection, The Bank ensures equal opportunities for all employees, regardless of gender, age, race, ethnicity, religion, or beliefs.
particularly marine conservation, across all countries in which QNB Group operates. The global initiative is implemented Recruitment, placement, competency development, and career improvement are conducted based on the principle of
in line with QNB Group’s sustainability strategy and in support of the achievement of the United Nations Sustainable meritocracy, considering skills and experience to provide employees with equal access.
Development Goals.
The Bank’s commitment to building an inclusive workplace has also received external recognition. In 2025, the Bank
The activity was carried out at Ancol Beach on 11 August 2025 through the organisation of a workshop attended by received the “Diversity, Equity, and Inclusion Company” award at the HR Asia Awards 2025, recognising its excellence in
employees and their families. The workshop featured various activities aimed at protecting the ocean from waste valuing diversity and inclusion, as well as equal opportunities for all.
pollution caused by the use of single-use plastics. Participants were also provided with skills on how to recycle plastic
waste, with the opportunity to directly practise creating innovative products such as bags and accessories made from Gender equality is also a key component of sustainability and good governance principles and serves as a foundation for
recycled plastic. building an inclusive and fair workplace culture. The Bank seeks to encourage balanced participation and active roles for
both women and men, including in strategic and leadership positions, thereby strengthening organisational capabilities
This activity was conducted in collaboration with 4GoodThings, a local company focused on sustainability and the and creating sustainable added value. This is reflected in the relatively balanced number of female and male employees,
production of recycled goods. The initiative is expected to motivate participants to become more actively involved as shown in the table below:
in supporting marine conservation through simple and practical actions, reducing the use of single-use plastics, and
disposing of waste responsibly.
Position Female Male
Ramadan CSR activities Breast cancer awareness month
Commissioners 1 3
In the spirit of Ramadan, QNB Indonesia visited QNB Indonesia is partnering with Lovepink Indonesia
Dompet Yatim and Dhuafa Foundation (Domyandhu) Foundation to support breast cancer awareness month Directors 0 4
to distribute donations of basic necessities and school in October 2025. Through this initiative, employees and
supplies to 35 foster children at the foundation. Thirteen the public are reminded to be more aware of the dangers Division Heads 14 11
employees actively participated in various activities of breast cancer and proactively seek early detection to
aimed at entertaining the children while they waited for reduce their risk. Staff 124 121
the time to break their fast together.
The Bank encourages employees to live healthier lives Total 139 139
through yoga and fun walks. The Bank also involves
Blood donation employees’ families and provides fun education through
arts & crafts activities. As a positive contribution to
In 2025, QNB Indonesia held another blood donation
others, the Bank also provided free examination for
activity as part of QNB Juang 2025 programme. This
25 women in Depok area, West Java. This activity was
annual activity demonstrates the Bank’s commitment
part of the 10,000 Free Breast Ultrasounds Movement
to supporting the availability of blood supplies for
initiated by Lovepink Indonesia.
healthcare services in Indonesia. In collaboration with
the Indonesian Red Cross (PMI), this activity involved
active participation of 81 employees and successfully
collected 68 blood bags. This initiative reflects the
Bank’s ongoing commitment to making a positive
contribution to the community while strengthening a
culture of social responsibility in the workplace.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Commitment to prohibit child labour and forced Occupational health and safety
labour QNB Indonesia recognises that employee health and
QNB Indonesia upholds the principles of human safety are fundamental to the continuity of operations
rights and responsible labour practices across all its and organisational productivity. Therefore, the Bank
operational activities. The Bank strictly prohibits all is committed to ensuring that all employees have
forms of child labour and forced labour, both within access to adequate healthcare services through health
internal operations and in its employment relationships insurance programmes provided by the Bank, including
with third parties. coverage for employees’ dependents.
In addition to health protection, the Bank facilitates
Industrial relations annual medical check-ups as a preventive measure to
support early detection and maintain employees’ health
The management of industrial relations and the sustainably. Through these efforts, the Bank aims to
formulation of labour policies and regulations at the create a healthy, safe, and supportive work environment
Bank are carried out with reference to Law Number that promotes overall employee well-being.
6 of 2023 on Manpower. Compliance with this
regulation is reflected in the implementation of the In order to minimise occupational hazards and safeguard
principle of freedom of association within the Bank, as employee health, the Bank mandates adherence to safe
stipulated in Law Number 21 of 2000 on Trade Unions/ work guidelines and procedures. Furthermore, the Bank
Labour Unions. regularly conducts Business Continuity Management
(BCM) drills to ensure employees are prepared for
The Bank’s management actively engages in emergencies and disaster situations. Throughout 2025,
communication and dialogue with trade union leaders no occupational accidents occurred across any of the
and members to maintain harmonious industrial Bank’s operational locations.
relations that are respectful and oriented towards
mutual interests.
QNB Kita
Any potential industrial disputes are resolved through
deliberation at the divisional or company level, in To strengthen a sense of togetherness and enhance
accordance with Law Number 6 of 2023 and Law employee engagement with the Bank, QNB Indonesia
Number 2 of 2004 on the Settlement of Industrial introduced the QNB Kita programme as a platform
Relations Disputes. Throughout 2025, the Bank did to encourage positive interaction and collaboration
not receive any complaints from employees regarding among Bank personnel. Through a series of regularly
QNB Indonesia Wins HR Asia Awards 2025 labour practices. organised activities and events, QNB Kita serves as a
means to build an inclusive work culture, strengthen
QNB Indonesia secured several awards at the HR Asia Awards 2025. The HR Asia Awards 2025 is a prestigious
As the foundation of their working relationship, the internal relationships, and foster a spirit of togetherness
awards platform recognising outstanding HR leaders, companies and teams across Asia. The Bank was once
Bank and the labor union have entered into a Collective in supporting the Bank’s sustainable achievement of
again named one of the best employers in Indonesia after receiving the “Best Companies to Work for in
Bargaining Agreement (CBA) that sets forth provisions its goals.
Asia”, “Most Caring Company” awards, and for the first time, the Bank also received the “Diversity, Equity, and
regarding working conditions as well as the rights and
Inclusion Company” award in recognition of its excellence in HR best practices.
obligations of the parties in accordance with applicable In 2025, QNB Kita activities included:
laws and regulations. • Sports Competition (QNB Juang)
The “Best Companies to Work for in Asia” award reflects the Bank’s efforts in fostering a performance-driven
• The Ruby Women Club: Funwalk, Iftar with
culture, where employees are encouraged to collaborate and demonstrate excellence within a positive,
Orphanage, Talk Show
supportive and cooperative working environment.
Remuneration • Ramadhan Gathering
• Health Talks
Meanwhile, the “Most Caring Company 2025” award celebrates the Bank’s proactive initiatives in supporting The Bank implements a fair and responsible • Regular Sports Activity: Badminton, Padel, Soccer,
employee wellbeing. Based on a survey conducted by HR Asia involving more than 300 leading companies in compensation policy for all employees without Yoga, Cardio Dance, Body Combat.
Indonesia, QNB Indonesia achieved scores above the market average for its employee programmes, which are exception, in accordance with the provisions of labor
specifically designed to address the aspirations and needs of its workforce. laws and regulations. The Bank has paid wages to its
lowest-level employees in accordance with the minimum
The “Diversity, Equity, and Inclusion Company” award marks a new milestone for QNB Indonesia. This wage regulations in each region.
recognition underscores the Bank’s ongoing commitment to leading the way in cultivating a workplace culture
that values diversity and inclusivity, and provides equal opportunities for all.
PT Bank QNB Indonesia Tbk Annual Report 2025
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Training and competency development
Directorate Untrained Trained Total Employees Fulfillment
Employee competency development is a strategic investment to maintain competitiveness and ensure the sustainability
of the Bank’s performance. Therefore, the Bank consistently conducts structured training and development programmes
Management Development Programme 0 10 10 100%
to enhance both technical and non-technical capabilities, as well as to strengthen employees’ readiness to meet the
evolving dynamics of the industry and business needs.
Treasury & Financial Institution 0 8 8 100%
Average 99%
In 2025, the Bank implemented employee training and competency development programmes such as:
• Leadership (Core/Main Programme);
• Mandatory & Professional certifications and accreditation;
• Soft skills, including business English class, communication classes, presentation skills, and negotiation skills;
• Technical skills, including AI Trainings, trade finance, corporate syndications, tax training and financial
reporting training; 2025
• Sharing sessions, dissemination, and workshops; Programme
• Management Development Programme;
Number of Programmes Number of Participants
• Internship Programme.
Core Programme 25 2,909
Training Indicators Achievements in 2025
Accreditation and Certification 41 227
Number of Programmes 235 Technical/Functional Training 127 4,604
Number of Participants 9,482 Professional & Leadership Development 24 421
Total Training Hours 15,420.13 Hours Talent Development Programme 4 10
Average Training Hours per Employee 42.48 Hours Employee Learning & Engagement Forum 2 121
Proportion of Person-Hours ≥3 Days 42.48 Hours Infrastructure & Learning Centre 2 0*
Training Distribution 99.27% *No participants, as the purpose is to identify training infrastructure needs, specifically training equipment
(training equipment)
Directorate Untrained Trained Total Employees Fulfillment Eco-conscious operations
QNB Indonesia is committed to conducting operations in an increasingly environmentally friendly manner through
CEO 0 2 2 100% the gradual implementation of various carbon footprint reduction initiatives. One of fundamental steps taken is the
enhancement of emission recording and reporting more extensively from all relevant emission sources in the Bank’s
Compliance 0 14 14 100% operational activities. This approach provides an essential basis for ensuring more measurable, accurate, and consistent
emission management over time.
Corporate & Institutional Banking 1 20 21 95%
In 2025, the Bank’s total energy consumption under Scope 1 and 2 according to the GHG Protocol was recorded at 3,732
Credit 0 24 24 100%
GJ, with total carbon emissions of 667 tonnes of CO₂, equivalent to an energy intensity of 13.62 GJ per employee and an
Finance 0 16 16 100% emissions intensity of 2.27 tonnes of CO₂ per employee.
Human Resources 0 11 11 100%
Operations & Technology 1 58 59 98%
Retail Banking 0 71 71 100%
Risk 0 19 19 100%
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
About the sustainability report
Energy consumption The 2025 Sustainability Report of QNB Indonesia has been prepared as a manifestation of our transparency and
accountability in managing economic, social, and environmental impacts amid the continually evolving dynamics of the
financial services industry. The year 2025 marks a significant step in strengthening the sustainability initiatives that have
Energy Source Unit 2025 2024
been established in previous years, while also ensuring that our business strategy moves in alignment with the principles
of good corporate governance and the expectations of stakeholders.
Gasoline for vehicles Litres 10,676 11,686
Through this report, we outline how QNB Indonesia’s sustainability strategy is laying the foundations to integrate its long-
Diesel for generators Litres 4,731 2,844
term business direction in the future, including in responding to regulatory changes, referencing relevant international
standards, and global challenges such as climate change. Sustainability is not merely a complement to operational
Energy consumption from fuel consumption GJ 548 509
activities, but going forward, a foundation that will guide business decision and innovation we undertake.
Electricity usage kWh 884,552 958,069
Energy consumption from electricity GJ 3,184 3,449
Reporting Standards • Financial Services Authority (OJK) Circular No. 16/SEOJK.04/2021 on the Form and
Content of Annual Reports of Issuers or Public Companies.
Total energy consumption GJ 3,732 3,958
• Global Reporting Initiative (GRI) Standards as a reference.
Energy intensity GJ/employee 13.62 9.82
Reporting Period • Published annually
• Reporting period: 1 January–31 December 2025
GHG Emission generated Scope and Boundaries Bank QNB Indonesia, without subsidiaries, comprises one non-operational head office
and 3 branch offices (as of 5 January 2026).
Emission Source Unit 2025 2024
Restatement There has been no restatement of information from previous reports.
Scope 1 TonCO2e 34 32
External Verification The Bank has not undertaken external verification. The verification process is conducted
internally to ensure the quality of the data and narratives presented.
Scope 2 TonCO2e 587 636
Reporting Contact Contact Center QNB Indonesia
Total GHG emissions Scope 1 and Scope 2 TonCO2e 621 667
Contact.Center@qnb.co.id
+62 21 300 55 300
Scope 3 of the business trip TonCO2e 27.60 26.89
GHG emissions Scope 1 and Scope 2 intensity TonCO2e/ 2.27 1.66
employee
Furthermore, the Bank has calculated its water Banking operational activities do not directly have a
consumption, which reached 7,249 m3, a 9% decrease significant impact on the environment. QNB Indonesia’s
from that of the previous year. Paper usage also offices are also not located in areas of high biodiversity
decreased by 21% to 1,569 kg compared to the previous or conservation zones. Nevertheless, the Bank continues
year’s usage. For the record, all paper used is certified by to carry out environmental conservation activities
the Forest Stewardship Council (FSC) or the Programme through #QNBBluePledge global initiative. Further
for the Endorsement of Forest Certification (PEFC), details of this activity are provided in the Beyond
which guarantees that wood/forest-based products are Banking chapter.
managed sustainably.
Through 2025, the Bank received no complaints related
Meanwhile, the Bank is currently in the process of to the environment.
calculating and implementing solid and liquid waste.
During 2025, the Bank incurred a total of Rp90,723,235
in expenditures related to environmental preservation,
environmental impact, and social responsibility
initiatives, reflecting its continued commitment to
sustainable development.
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Feedback Form List of Disclosure Based on
POJK No.51/Pojk.03/2017
Please tick the box for the stakeholder group that best describes you:
No. Indeks Name Indeks Page
Employee NGO
Sustainability Strategy
Contractor/Sub-contractor/Vendor/Supplier Media
A.1 Explanation on Sustainability Strategies 157
Customer Student / Academics
Overview of Sustainability Aspects Performance
Investor / Financial Analyst / Shareholders Others: ___________________
B.1 Economy Aspects 256
Regulator
B.2 Environmental Aspects 256
B.3 Social Aspects 256
Please rate the report for: (1 being POOR up to 5 being EXCELLENT)
Company Profile
Parameter 1 2 3 4 5
C.1 Vission, Mission, Sustainable Values 34
Meeting your information needs
C.2 Company Address 30
Content completeness
C.3 Total employee based on gender, position, age, education and employment status; 30, 64, 78
Transparency Percentage of share ownership; and
Operational area.
Clarity and easy to understand
C.4 Product, Service and Business Activities 30, 36, 37
Ease in finding information
C.5 Member Association 83
Overall Report
C.6 Significant Changes None
Director Explanation
Does the report address your main concerns about our performance?
Please elaborate: D.1 Director Explanation 22
Sustainable Corporate Governance
E.1 Person in Charge Responsibility for Sustainable Finance 263
E.2 Sustainable Finance Competency Development 263
E.3 Sustainable Finance Risk Assessment Implementation 264
E.4 Stakeholders Relations 264
E.5 Sustainable Finance Implementation Problems 265
How could we improve this report in the future
Sustainable Performance
F.1 The Activities of Building a Culture of Sustainability 209
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2025 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
No. Indeks Name Indeks Page No. Indeks Name Indeks Page
Economic Performance Employment Aspect
F.2 Comparison of Production Targets and Performance, Portfolio, Financial Targets, or 110 F.18 Equality of Employment Opportunities 273
Investment, Revenue and Profit
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 275
F.3 Comparison of Portfolio Targets and Performance, Financing Targets, or Investments 266 Child Labor and Forced Labor
in Financial Instruments or Projects in Line With the Implementation of Sustainable
Finance F.20 Upah Minimum Regional 275
The Regional Minimum Wage
Environmental Performance
F.21 Decent and Safe Working Environment 275
F.4 Environment Cost Incurred 278
F.22 Training and Capacity Building of Employees 276
Material Aspect
Society Aspect
F.5 Use of Environmentally Friendly Materials 278
F.23 Operational Impacts to the Surrounding Community 270
Aspek Energi
F.24 Public Complaints 269
F.6 The Amount and Intensity of Energy Used 278
F.25 Environmental and Social Responsibility Activities 270
F.7 Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy 277
Sources Responsibilities for Developing Sustainable Products/Services
Water Aspect F.26 Innovation and Development of Sustainable Financial Products and/or Services 266
F.8 Water Used 278 F.27 Products/Services that have been Evaluated for Safety for Customers 268
Biodiversity Aspect F.28 Products/Service Impacts 268
F.9 Impacts from Operational Areas Close to or in Conservation Areas or Having 278 F.29 Number of Products Recalled 266
Biodiversity
F.30 Customer Satisfaction Survey of Sustainable Finance and/or Services 269
F.10 Biodiversity Conservation Efforts 278
Other
Emission Aspect
G.1 Written Verification from an Independent Party (if any) None
F.11 The Amount and Intensity of Emissions Produced by Type 278
G.2 Feedback Form 280
F.12 Efforts and Achievement Emission Reduction Carried Out 277
G.3 Feedback on Previous Year’s Sustainability Report None
Waste and Effluent Aspect
G.4 Disclosure List Based on POJK No.51/POJK.03/2017 regarding the Implementation of 281
F.13 The Amount of Waste and Effluent Produced by Type 278 Sustainable Finance for Financial Services Institutions, Listed Companies and Public
Companies
F.14 Mechanism of Waste and Effluent Management 278
F.15 Spills that Occur (if any) 278
Environmental Complaint Aspect
F.16 The Amount and Material of Environmental Complaints Received and Resolved 278
Social Aspect
F.17 Commitment to Provide Services for Equivalent Products and/or Services to 268
Consumers
PT Bank QNB Indonesia Tbk Annual Report 2025
Page 144
7
Financial
Statements
Page 145
PT Bank QNB 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 146
The original financial statements included herein are in the
Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
The original report included herein is in
Halaman/ the Indonesian language.
Pages
Laporan Audit or Independen Independent Audit or’s Report
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan …………………………….... 1-2 ………………...……… Statement of Financial Position Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681-
3/ 1/ III/ 2026 3/ 1/ III/ 2026
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain …………………………………. 3-4 ……………………………Comprehensive Income Pemegang Saham, Dewan Komisaris, The Shareholders and t he Boards of
dan Direksi Commissioners and Direct ors
Laporan Perubahan Ekuitas …………………………… 5 …………………………Statement of Changes in Equity PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
Opini Opinion
Laporan Arus Kas ………………………………………... 6-7 ………………..……………… Statement of Cash Flows
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
Catatan Atas Laporan Keuangan ……………………… 8-137 ………………………Notes to the Financial Statements QNB Indonesia Tbk (“ Bank” ) terlampir, yang terdiri statements of PT Bank QNB Indonesia Tbk (the
dari laporan posisi keuangan tanggal 31 Desember “ Bank” ), which comprise the statement of
2025, serta laporan laba rugi dan penghasilan financial position as of December 31, 2025, and
komprehensif lain, laporan perubahan ekuitas, dan the statement of profit or loss and other
************************ laporan arus kas untuk tahun yang berakhir pada comprehensive income, statement of changes in
tanggal tersebut, serta catatan atas laporan equity, and statement of cash flows for the year
keuangan, termasuk informasi kebijakan then ended, and notes to the financial statements,
akuntansi material. including material accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material 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 it s 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 est ablished 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 furt her 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 statement s 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 obt ained
menyediakan suatu basis bagi opini kami. is sufficient and appropriate to provide a basis for
our opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
i
A member firm of Ernst & Young Global Limited
Page 147
The original report included herein is in The original report included herein is in
the Indonesian language. the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued) Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681- Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued) 3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Hal audit ut ama Key audit mat t ers Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance yang diberikan (lanjutan) (continued)
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal tersebut current period. Such key audit matters were Penentuan cadangan kerugian penurunan nilai Determination of allowance for impairment losses
disampaikan dalam konteks audit kami atas addressed in the context of our audit of the memerlukan pertimbangan dan memiliki requires judgement and is subject to estimation
laporan keuangan secara keseluruhan, dan dalam financial statements taken as a whole, and in ketidakpastian estimasi termasuk dalam uncertainty which includes determining the model
merumuskan opini kami atas laporan keuangan forming our opinion thereon, and we do not penentuan model untuk menghitung cadangan to calculate allowance for impairment losses,
terkait, dan kami tidak menyatakan suatu opini provide a separate opinion on such key audit kerugian penurunan nilai, identifikasi eksposur identification of credit exposures with significant
terpisah atas hal audit utama tersebut. Untuk hal matters. For the key audit matter below, our kredit yang mengalami penurunan kualitas kredit deterioration in credit quality, and determining
audit utama di bawah ini, penjelasan kami tentang description of how our audit addressed such yang signifikan, penentuan asumsi yang assumptions used in the allowance for impairment
bagaimana audit kami merespons hal tersebut matter is provided in such context. digunakan dalam model perhitungan cadangan losses calculation models (for exposures assessed
disampaikan dalam konteks tersebut. kerugian penurunan nilai (untuk eksposur yang on an individual or collective basis), including
dinilai secara individu atau kolektif), termasuk forward-looking macroeconomics factors.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in faktor ekonomi makro berorientasi masa depan.
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, Respons audit: Audit response:
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 Prosedur audit kami dalam merespon hal audit Our audit procedures to address the key audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed utama tersebut di atas mencakup, antara lain: matter mentioned above included, among others:
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of menguji pengendalian utama atas pemberian tested of key controls over the origination, regular
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying kredit, melakukan penilaian kualitas kredit internal internal credit quality assessments, recording and
penyajian material dalam laporan keuangan financial statements. The results of our audit secara regular, melakukan pencatatan dan monitoring of the loans, and general controls over
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed pengawasan kredit yang diberikan, serta the allowance for impairment losses system and
prosedur yang dilakukan untuk merespons hal to address the key audit matter below, provide the pengendalian umum atas sistem perhitungan the application controls over the completeness
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying cadangan kerugian pernurunan nilai dan and accuracy of data flows from source systems
opini kami atas laporan keuangan terlampir. financial statements. pengendalian aplikasi atas kelengkapan dan to the allowance for impairment losses system. We
keakuratan aliran data dari sistem asal ke sistem also obtained understanding and assessed
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans perhitungan cadangan kerugian penurunan nilai. impairment measurement methodologies,
yang diberikan Kami juga memperoleh pemahaman dan menilai validation of allowance for impairment losses
metodologi pengukuran penurunan nilai dan models, inputs, bases and assumptions used by
Penjelasan atas hal audit utama: Description of the key audit matter: menilai metodologi pengukuran nilai, melakukan the Bank in calculating the allowance for
validasi model cadangan kerugian penurunan nilai, impairment losses, and tested the classification
Seperti yang dijelaskan dalam Catatan 12 atas As describe in Note 12 to the accompanying data masukan, dasar, dan asumsi yang digunakan into three stage credit quality of loan portfolios in
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2025, oleh Bank dalam menghitung cadangan kerugian accordance with staging criteria developed by the
31 Desember 2025, cadangan kerugian the balance of allowance for impairment losses on penurunan nilai, serta menguji tiga tahapan Bank for loans, tested whether historical
penurunan nilai atas kredit yang diberikan adalah loans amounted to Rp381,241 million. The kualitas kredit portofolio sesuai dengan kriteria experience is representative of current
sebesar Rp381.241 juta. Kebijakan akuntansi material accounting policies information of tingkatan (staging) yang disusun oleh Bank untuk circumstances and of the recent losses incurred in
material untuk cadangan kerugian penurunan nilai allowance for impairment losses on loans are kredit yang diberikan, menguji apakah the portfolios, and assessed reasonableness of
atas kredit yang diberikan diungkapkan dalam disclosed in Note 2s to the accompanying financial pengalaman historis mewakili keadaan saat ini dan forward-looking adjustments, macroeconomic
Catatan 2s atas laporan keuangan terlampir. Kami statements. We focused on this area because the kerugian terkini yang terjadi dalam portofolio, factor analysis, and probability-weighted multiple
berfokus pada area ini karena nilai tercatat atas carrying value of loans and the allowance for serta menilai kewajaran atas penyesuaian asumsi scenarios for loans.
kredit yang diberikan dan cadangan kerugian impairment losses on loans are material to the berorientasi masa depan, analisis faktor ekonomi
penurunan nilai atas kredit yang diberikan adalah accompanying financial statements makro, dan beberapa skenario probabilitas
material terhadap laporan keuangan terlampir. tertimbang untuk kredit yang diberikan.
ii iii
A member firm of Ernst & Young Global Limited A member firm of Ernst & Young Global Limited
Page 148
The original report included herein is in The original report included herein is in
the Indonesian language. the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued) Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681- Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued) 3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued) Informasi lain Ot her informat ion
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
yang diberikan (lanjutan) (continued) 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
Respons audit: (lanjutan) Audit response: (continued) atas Laporan Tahunan tersebut. assurance on the Annual Report.
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
dinilai secara individual, kami menguji sampel for impairment losses, test ed a sample of loans to keuangan terlampir, tanggung jawab kami adalah financial statement s, our responsibility is to read
kredit yang diberikan untuk mengevaluasi evaluate the timely identification by the Bank of untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available and,
ketepatan waktu Bank dalam melakukan exposures with significant deterioration in credit dan dalam melaksanakannya, mempertimbangkan in doing so, consider whether the Annual Report
identifikasi eksposur kredit yang mengalami quality or those which have been impaired. For apakah Laporan Tahunan mengandung is materially inconsistent with the accompanying
penurunan kualitas kredit yang signifikan atau cases where impairment has been identified, ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
yang telah mengalami penurunan nilai. Untuk assessed the Bank’s assumptions on the expected keuangan terlampir atau pemahaman yang kami the audit, or otherwise appears to be materially
kasus-kasus di mana penurunan nilai telah future cash flows, including the value of realizable peroleh selama audit, atau mengandung misstated.
diidentifikasi, kami menilai asumsi Bank atas arus collateral based on available market information kesalahan penyajian material.
kas masa depan yang akan diterima, termasuk nilai or valuation prepared by independent valuer.
agunan yang dapat direalisasikan berdasarkan Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
informasi pasar yang tersedia atau penilaian yang menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
dilakukan oleh penilai independen. penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
Kami juga memeriksa keakurasian perhitungan We checked the accuracy of the calculation of the pihak yang bertanggung jawab atas tata kelola actions based on the applicable laws and
jumlah cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by dan melakukan tindakan yang tepat berdasarkan regulations.
melakukan perhitungan ulang atas keseluruhan recalculating the collective impairment peraturan perundang-undangan yang berlaku.
portofolio yang penurunan nilainya dinilai secara assessment for the entire portfolio and
kolektif dan melakukan perhitungan ulang atas recalculating the individual impairment Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
penurunan nilai yang dinilai secara individual assessment on a sample basis, and assessed bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
berdasarkan sampel, dan menilai apakah whether the financial statements disclosures are laporan keuangan st at ement s
pengungkapan di laporan keuangan cukup dan adequately and appropriately reflecting the
secara memadai mencerminkan eksposur Bank Bank’s exposures to credit risk and involved our Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
terhadap risiko kredit dan melibatkan pakar auditor’s internal expert to assist us in the dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
auditor internal kami untuk membantu kami dalam performance of the above procedures where their sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
melakukan prosedur-prosedur di atas ketika specific expertise was required. Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
keahlian spesifik mereka diperlukan. dianggap perlu oleh manajemen untuk cont rol as management det ermines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
Informasi lain Ot her informat ion yang bebas dari kesalahan penyajian material, that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
Manajemen bertanggung jawab atas informasi Management is responsible for the other kesalahan.
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.
iv v
A member firm of Ernst & Young Global Limited A member firm of Ernst & Young Global Limited
Page 149
The original report included herein is in The original report included herein is in
the Indonesian language. the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued) Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681- Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued) 3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial laporan keuangan (lanjut an) financial st at ement s (cont inued)
laporan keuangan (lanjut an) st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Dalam penyusunan laporan keuangan, In preparing the financial statements, Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
manajemen bertanggung jawab untuk menilai management is responsible for assessing the menerapkan pertimbangan profesional dan professional judgment and maintain professional
kemampuan Bank dalam mempertahankan Bank’s ability to continue as a going concern, mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going audit. Kami juga:
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 Mengidentifikasi dan menilai risiko kesalahan Ident ify and assess the risks of material
akuntansi kelangsungan usaha, kecuali liquidate the Bank or to cease it s operations, or penyajian material dalam laporan keuangan, misstatement of the financial statements,
manajemen memiliki intensi untuk melikuidasi has no realistic alternative but to do so. baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
Bank atau menghentikan operasi, atau tidak maupun kesalahan, mendesain dan perform audit procedures responsive to such
memiliki alternatif yang realistis selain melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
melaksanakannya. 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
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud is
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting tidak terdeteksinya suatu kesalahan penyajian higher than for one resulting from error, as
pelaporan keuangan Bank. process. material yang disebabkan oleh kecurangan fraud may involve collusion, forgery,
lebih tinggi daripada yang disebabkan oleh intentional omissions, misrepresentations, or
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he kesalahan, karena kecurangan dapat override of internal control.
laporan keuangan financial st at ement s melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance pengabaian pengendalian internal.
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misst atement, Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an pengendalian internal yang relevan dengan relevant to the audit in order to design audit
kecurangan maupun kesalahan, dan untuk Independent Auditor’s report that includes our audit untuk mendesain prosedur audit yang procedures that are appropriate in the
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit untuk tujuan menyatakan opini atas expressing an opinion on t he effect iveness of
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on keefektivitasan pengendalian internal Bank. the Bank’s internal control.
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always
yang dilaksanakan berdasarkan Standar Audit detect a material misst atement when it exists. Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and yang digunakan serta kewajaran estimasi policies used and the reasonableness of
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to dibuat oleh manajemen. made by management.
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken
material jika, baik secara individual maupun on the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
vi vii
A member firm of Ernst & Young Global Limited A member firm of Ernst & Young Global Limited
Page 150
The original report included herein is in The original report included herein is in
the Indonesian language. the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued) Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681- Laporan No. 00309/ 2.1505/ AU.1/ 07/ 1681- Report No. 00309/ 2.1505/ AU.1/ 07/ 1681-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued) 3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued) laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
menerapkan pertimbangan profesional dan professional judgment and maintain professional bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also: relevan mengenai independensi, dan independence, and to communicate with them all
audit. Kami juga: (lanjutan) (continued) mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
akuntansi kelangsungan usaha oleh management's use of the going concern basis dan, jika relevan, pengamanan terkait. safeguards.
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
ketidakpastian material yang terkait dengan exists related to events or conditions that may yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
peristiwa atau kondisi yang dapat cast significant doubt on the Bank's ability to menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude signifikan dalam audit atas laporan keuangan of the financial statements of the current period
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are periode kini dan oleh karenanya menjadi hal audit and are therefore the key audit matters. We
kelangsungan usahanya. Ketika kami required to draw attention in our independent utama. Kami menguraikan hal audit utama describe such key audit matters in our
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in tersebut dalam laporan auditor independen kami independent auditor’s report unless laws or
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures kecuali peraturan perundang-undangan melarang regulations preclude public disclosure about such
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our pengungkapan publik tent ang hal audit utama key audit mat t ers or when, in ext remely rare
auditor independen kami ke pengungkapan conclusions is based on the audit evidence tersebut atau ketika, dalam kondisi yang sangat circumstances, we determine that a key audit
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent jarang terjadi, kami menentukan bahwa suatu hal matter should not be communicated in our
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or audit utama tidak boleh dikomunikasikan dalam independent auditor’s report because the adverse
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to laporan auditor independen kami karena consequences of doing so would reasonably be
didasarkan pada bukti audit yang diperoleh continue as a going concern. konsekuensi yang merugikan dari expected to outweigh the public interest benefits
hingga tanggal laporan auditor independen mengomunikasikan hal tersebut akan of such communication.
kami. Namun, peristiwa atau kondisi masa diekspektasikan secara wajar melebihi manfaat
depan dapat menyebabkan Bank tidak dapat kepentingan publik atas komunikasi tersebut.
mempertahankan kelangsungan usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall present ation, structure, KAP Purwant o Susant i dan Surja
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 present ation.
Christ ophorus Alvin Kossim
Kami mengomunikasikan kepada pihak yang We communicate with those charged with Registrasi Akuntan Publik No. AP.1681/ Public Accountant Registration No. AP.1681
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 30 Maret 2026/ March 30, 2026
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
viii ix
A member firm of Ernst & Young Global Limited A member firm of Ernst & Young Global Limited
Page 151
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025 Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024 Catatan/
ASET ASSETS 2025 Notes 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Kas 28.522 2d,2f,5,35,38 36.917 Cash
Liabilitas segera 13.349 2d,2f,19,35,38 21.022 Liabilities payable on demand
2d,2f,2g,6, Current accounts with Bank
Giro pada Bank Indonesia 364.492 35,36,38 410.213 Indonesia
Simpanan dari nasabah Deposits from customers
Giro pada bank lain 2d,2e,2f,2g, Current accounts with other banks Pihak berelasi 117.628 2d,2e,2f,2t, 98.429 Related parties
Pihak berelasi 265 2s,7,35,36, 316 Related parties Pihak ketiga 8.020.380 20,35,36,38 7.243.449 Third parties
Pihak ketiga 17.239 38 38.502 Third parties 8.138.008 7.341.878
17.504 38.818
Cadangan kerugian penurunan nilai (1) (7) Allowance for impairment losses Simpanan dari bank lain Deposits from other banks
Pihak berelasi 3.349 2d,2e,2f,2t, 322.474 Related parties
Neto 17.503 38.811 Net Pihak ketiga 2 21,35,36,38 17 Third parties
Penempatan pada Bank Indonesia 2d,2f,2h,2s, Placements with Bank Indonesia and 3.351 322.491
dan bank lain 8,35,36,38 other banks 2d,2e,2f
Pihak berelasi - 321.900 Related parties Liabilitas derivatif 9.013 2i,9,35 7.775 Derivative payables
Pihak ketiga 1.241.384 1.014.401 Third parties
Liabilitas akseptasi 87.889 2j,10 - Acceptance payables
1.241.384 1.336.301
Efek-efek yang dijual dengan janji 2f,2k,3c,3d, Securities sold under
Tagihan derivatif 590 2f,2i,9,35 3.269 Derivative receivables dibeli kembali - 22,35 95.873 repurchase agreements
Tagihan akseptasi 87.889 2j,10 - Acceptance receivables Liabilitas imbalan kerja 60.942 2e,2v,24 75.739 Employment benefits
Cadangan kerugian penurunan nilai (211) - Allowance for impairment losses
Beban masih harus dibayar dan 2d,2f,2n,
Neto 87.678 - liabilitas lain-lain 182.320 25,35,38 239.383 Accruals and other liabilities
Efek-efek yang dibeli dengan janji 2f,2k,2s Securities purchased under TOTAL LIABILITAS 8.494.872 8.104.161 TOTAL LIABILITIES
dijual kembali 10.872 11,35 - agreements to resell
EKUITAS EQUITY
Kredit yang diberikan 2d,2e,2f,2l,2s, Loans
Pihak berelasi 500.804 12,31,35,36, 892 Related parties Modal saham - nilai nominal Rp250 Share capital - par value of Rp250
Pihak ketiga 9.283.664 37,38 8.453.674 Third parties (Rupiah penuh) per saharn (whole Rupiah) per share
Modal dasar 40.000.000.000 Authorized capital 40,000,000,000
9.784.468 8.454.566 saham masing-masing per shares as of December 31, 2025
Cadangan kerugian penurunan nilai (381.241) (488.839) Allowance for impairment losses 31 Desember 2025 dan 2024 and 2024
Modal ditempatkan dan Issued and fully
Neto 9.403.227 7.965.727 Net
disetor penuh paid capital
35.158.048.365 saham 35,158,048,365 shares
2d,2e,2f,2m,2s,
Efek-efek 1.481.150 13,31,35,38 2.160.025 Securities masing-masing per as of December 31, 2025
31 Desember 2025 dan 2024 8.789.512 1b,2w,26 8.789.512 and 2024
Beban dibayar dimuka 60.599 14,44 43.198 Prepayments
Tambahan modal disetor (33.588) 2w,2x,27 (33.588) Additional paid-in capital
Aset pajak tangguhan - neto 147.431 2n,23 249.124 Deferred tax assets - net
Dana setoran modal 3.652 3.652 Advanced capital
Aset tetap dan aset hak guna 2o,2s,15,44 Fixed assets and right-of-use assets
Biaya perolehan 501.652 548.423 Cost Cadangan nilai wajar - neto 8.997 12 (201) Fair value reserve - net
Akumulasi penyusutan (330.401) (345.236) Accumulated depreciation
Saldo laba (defisit): Retained earnings (deficit):
Nilai buku 171.251 203.187 Book value Telah ditentukan penggunaannya 7.396 7.396 Appropriated
Belum ditentukan penggunaannya (4.066.625) (4.018.059) Unappropriated
Aset takberwujud 2p,16 Intangible assets
Biaya perolehan 133.018 176.709 Cost TOTAL EKUITAS 4.709.344 4.748.712 TOTAL EQUITY
Akumulasi amortisasi (82.147) (116.160) Accumulated amortization
TOTAL LIABILITAS DAN EKUITAS 13.204.216 12.852.873 TOTAL LIABILITIES AND EQUITY
Nilai buku 50.871 60.549 Book value
Agunan yang diambil alih - neto - 2q,2s,17 236.041 Foreclosed assets - net
2d,2f,2r
Aset lain-lain - neto 138.646 18,35,36,38 109.511 Other assets - net
TOTAL ASET 13.204.216 12.852.873 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole. bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan. secara keseluruhan.
1 2
Page 152
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB IN DONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025 31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/ Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, Year Ended December 31,
Catatan/ Catatan/
2025 Notes 2024 2025 Notes 2024
PENDAPATAN DAN BEBAN OPERATING INCOME LABA/(RUGI) TAHUN BERJALAN (48.323) 55.638 PROFIT/(LOSS) FOR THE YEAR
OPERASIONAL AND EXPENSES
Pendapatan bunga 678.787 2d,2e,2z,29,36, 734.563 Interest income PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
2d,2e,2z,29,36
Beban bunga (331.823) 40 (283.644) Interest expense Pos-pos yang akan direklasifikasikan Items that would be reclassified to
ke laba rugi: profit or loss:
PENDAPATAN BUNGA - NETO 346.964 450.919 INTEREST INCOME - NET Perubahan nilai wajar efek-efek Fair value changes of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain 11.792 2m,13 (179) other comprehensive income
PENDAPATAN OPERASIONAL Pajak penghasilan terkait dengan Income tax related to
LAINNYA OTHER OPERATING INCOME pos-pos yang akan items that would be
direklasifikasikan ke laba rugi (2.594) 13,23 39 reclassified to profit or loss
Provisi dan komisi - neto 39.900 2aa,30 31.562 Fees and commission - net
Pendapatan transaksi perdagangan - neto 3.300 2ab (319) Trading income - net 9.198 (140)
Lain-lain 42.411 61.983 Others
Pos-pos yang tidak akan Items that would not be reclassified to
TOTAL PENDAPATAN TOTAL OTHER direklasifikasikan ke laba rugi: profit or loss:
OPERASIONAL LAINNYA 85.611 93.226 OPERATING INCOME Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca-kerja (312) 2v,24 2.262 post-employment benefits
Pajak penghasilan terkait dengan Income tax related to
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES pos-pos yang tidak akan items that would not be
direklasifikasikan ke laba rugi 69 23 (497) reclassified to profit or loss
Beban karyawan (291.121) 2e,2v,31,36 (265.369) Personnel expenses
Beban umum dan administrasi (148.116) 33 (200.832) General and administrative expenses (243) 1.765
Pemulihan cadangan Reversal for impairment
kerugian penurunan nilai aset keuangan 79.246 2s,31 19.021 losses on financial assets Penghasilan komprehensif Other comprehensive income
Lain-lain (4.243) (10.560) Others lain setelah pajak 8.955 1.625 net of tax
TOTAL BEBAN TOTAL OTHER Total penghasilan komprehensif Total comprehensive
OPERASIONAL LAINNYA (364.234) (457.740) OPERATING EXPENSES tahun berjalan (39.368) 57.263 income for the year
LABA OPERASIONAL 68.341 86.405 OPERATING INCOME LABA PER SAHAM DASAR EARNING PER SHARE BASIC
(dalam Rupiah penuh) (1,37) 2y,34 1,58 (in whole Rupiah)
Pendapatan bukan operasional 9.171 90 Non-operating income
Beban bukan operasional (26.667) (85) Non-operating expenses
(BEBAN)/PENDAPATAN BUKAN NON-OPERATING
OPERASIONAL - NETO (17.496) 5 (EXPENSE)/INCOME NET
LABA SEBELUM PAJAK PROFIT BEFORE INCOME
PENGHASILAN 50.845 86.410 TAX EXPENSE
Beban pajak penghasilan (99.168) 2n,23 (30.772) Income tax expense
(RUGI)/LABA TAHUN BERJALAN (48.323) 55.638 (LOSS)/PROFIT FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole. bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan. secara keseluruhan.
3 4
Page 153
The original financial statements included herein are in the
Indonesian language.
Unrealized gain on securities
Balance as of December 31, 2023
Balance as of December 31, 2024
Balance as of December 31, 2025
Remeasurements of obligation for
Remeasurements of obligation for
Profit for the year
Unrealized loss on securities
Appropriation for general reserve
Loss for the year
The original financial statements included herein are in the Indonesian language.
post-employment benefits - net of tax
post-employment benefits - net of tax
measured at fair value
- net of tax
measured at fair value
through other comprehensive income
through other comprehensive income
- net of tax
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
The accompanying notes to the financial statements form an integral part of these financial
(Expressed in millions of Rupiah, unless otherwise stated)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
For the Year Ended December 31, 2025
STATEMENT OF CHANGES IN EQUITY
PT BANK QNB INDONESIA TBK
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
(140)
Catatan/
(243)
-
(48.323)
4.691.449
55.638
1.765
4.748.712
9.198
4.709.344
statements taken as a whole.
2025 Notes 2024*)
Total ekuitas/
Total Equity
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 721.701 872.280 Receipts from interest income
Pembayaran bunga (327.257) (281.863) Payments for interest expense
Penerimaan provisi dan komisi 44.047 36.152 Receipts from fees and commission
(4.074.462)
(1.000)
(4.018.059)
(4.066.625)
(243)
-
-
(48.323)
55.638
1.765
Pembayaran provisi dan komisi (4.147) (4.916) Payments for fees and commission
Belum ditentukan
penggunaannya/
Unappropriated
Pembayaran beban karyawan (260.441) (247.998) Payments for personnel expenses
Pembayaran imbalan pasca-kerja (45.789) (6.557) Payment for post employment benefit
Retained earnings (deficit)
Penerimaan pendapatan lainnya 58.120 64.486 Receipts from other income
Saldo laba (defisit)/
Pembayaran beban lainnya - neto (89.891) (140.318) Payments for other expenses - net
Pembayaran beban bukan Payments for non-operational
operasional 156.926 (9.388) expenses
-
-
-
-
-
-
6.396
7.396
1.000
7.396
Telah ditentukan
penggunaannya/
Appropriated
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) Decrease (increase) in
dalam aset operasi: operating assets:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 321.900 (321.900) and other banks
(61)
(140 )
(201)
-
-
-
-
-
9.198
8.997
Efek-efek yang dibeli dengan Securities purchased under
Cadangan nilai
reserve - net
wajar - neto/
janji dijual kembali (10.872) 2.977.202 agreements to resell
Fair value
Tagihan akseptasi (87.889) - Acceptance receivables
Kredit yang diberikan (1.358.664) (2.498.145) Loans
Beban dibayar di muka (23.023) (20.622) Prepayments
5
Aset lain-lain (35.304) 54.933 Other assets
-
-
-
-
-
-
-
3.652
3.652
3.652
Advanced capital
Kenaikan (penurunan) dalam Increase (decrease) in operating
Dana setoran
liabilitas operasi: liabilities:
modal/
Liabilitas segera (7.673) 8.467 Liabilities payable on demand
Simpanan dari nasabah 796.130 1.002.675 Deposits from customers
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan
Simpanan dari bank lain (319.140) 320.659 Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025
janji dibeli kembali (95.873) (289.178) repurchased agreements
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(33.588)
(33.588)
-
-
-
-
-
-
-
(33.588)
Liabilitas akseptasi 87.889 - Acceptance payables
Tambahan
Additional
Beban masih harus dibayar dan Accruals and
disetor/
paid-in
capital
Modal
liabilitas lain-lain (34.690) 6.294 other liabilities
Arus kas neto diperoleh dari Net cash flows provided by
dari laporan keuangan secara keseluruhan.
LAPORAN PERUBAHAN EKUITAS
aktivitas operasi (513.940) 1.522.263 operating activities
PT BANK QNB INDONESIA TBK
-
-
-
-
-
-
-
8.789.512
8.789.512
8.789.512
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
saham/
capital
Modal
Share
INVESTASI ACTIVITIES
Penerimaan atas efek-efek yang telah Proceeds from matured
jatuh tempo 2.160.025 250.030 securities
Penempatan pada efek-efek (1.481.150) (2.020.106) Placements in securities
Hasil penjualan aset tetap 211 14 110 Proceeds from sale of fixed assets
Hasil penjualan agunan yang Proceeds from sale of
Catatan/
Notes
diambil alih 55.743 23.800 foreclosed assets
28
Hasil penjualan Proceeds from sale of
properti terbengkalai 16.375 - abandoned properties
melalui penghasilan komprehensif lain
melalui penghasilan komprehensif lain
Keuntungan yang belum direalisasi atas
Perolehan aset tetap (16.947) 14,42 (42.309) Acquisition of fixed assets
imbalan pasca kerja - setelah pajak
imbalan pasca kerja - setelah pajak
Kerugian yang belum direalisasi atas
Perolehan aset tak berwujud (1.479) 15,42 (7.942) Acquisition of intangible assets
efek-efek diukur pada nilai wajar
efek-efek diukur pada nilai wajar
Pengukuran kembali atas liabilitas
Pengukuran kembali atas liabilitas
Pembentukan cadangan umum
Arus kas neto (digunakan untuk) Net cash flows (used in)
Saldo per 31 Desember 2023
Saldo per 31 Desember 2024
Saldo per 31 Desember 2025
diperoleh dari aktivitas investasi 732.778 (1.796.417) provided by investing activities
Laba tahun berjalan
Rugi tahun berjalan
*) Setelah reklasifikasi (Catatan 47) *) After reclassification (Note 47)
- setelah pajak
- setelah pajak
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
6
Page 154
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued) CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025 Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
31 Desember 2025 (Expressed in millions of Rupiah, Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) kecuali dinyatakan lain) unless otherwise stated)
1. Umum 1. General
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, a. Pendirian dan Informasi Umum a. Establishment and General Information
Catatan/ PT Bank QNB Indonesia Tbk (“Bank”) didirikan PT Bank QNB Indonesia Tbk (“the Bank”) was
2025 Notes 2024*)
pada tanggal 1 April 1913 dengan nama established on April 1, 1913 under the name
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING N.V Chunghwa Shangyeh Maatschappij (The N.V Chunghwa Shangyeh Maatschappij (The
PENDANAAN ACTIVITIES Chinese Trading Bank Limited) berdasarkan Chinese Trading Bank Limited) based on the
Akta No. 53 tanggal 28 April 1913 yang dibuat Notarial Deed No. 53 dated April 28, 1913 of
Pembayaran liabilitas sewa (26.940) 44 (23.062) Payment of lease liabilities di hadapan Notaris Leonard Hendrik-Willem Notary Leonard Hendrik-Willem Van Sandick
Arus kas neto digunakan untuk Net cash flows used in Van Sandick dan telah disetujui berdasarkan and was approved based on Besluit
aktivitas pendanaan (26.940) (23.062) financing activities Besluit Gouverneur Generaal Hindia Belanda Gouverneur Generaal Hindia Belanda No. 58
No. 58 tanggal 16 Juli 1913 dan diumumkan dated July 16, 1913 and was published in the
dalam Extra Bijvougsel der Javasche Courant Extra Bijvougsel der Javasche Courant No. 78
Penurunan neto Kas Net decrease in Cash No. 78 tanggal 30 September 1913. dated September 30, 1913.
dan Setara Kas 191.898 (297.216) and Cash Equivalents
Pengaruh neto perubahan kurs Net effect of exchange rate Berdasarkan Surat Keputusan Menteri Based on Decree of the Minister of Finance
pada Kas dan Setara Kas (40.345) (46.912) on Cash and Cash Equivalents Keuangan No. 191547/U.M.II tanggal No. 191547/U.M.II dated October 28, 1958, the
28 Oktober 1958, Bank memulai kegiatan Bank started its operation as a commercial
Kas dan Setara Kas Cash And Cash Equivalents operasionalnya sebagai bank umum. bank.
Awal Tahun 1.500.349 1.844.477 at Beginning of Year
Kas dan Setara Kas, Cash and Cash Equivalents,
Nama Bank diubah menjadi PT Bank Kesawan The Bank’s name was changed to PT Bank
Akhir Tahun 1.651.902 1.500.349 at The End of Year berdasarkan Akta Perubahan Anggaran Dasar Kesawan based on the Deed of Articles
No. 60 tanggal 10 Maret 1965 yang dibuat di of Association Amendment No. 60 dated March
hadapan Ong Kiem Lian, SH, notaris di Jakarta. 10, 1965 of Ong Kiem Lian, SH, notary public in
Akta ini telah disahkan oleh Menteri Kehakiman Jakarta. This deed was approved by the
Komponen Kas dan Setara Kas Component of Cash and Republik Indonesia (sekarang menjadi 3 (tiga) Minister of Justice of the Republic of Indonesia
Cash Equivalents kementerian: Kementerian Hukum, (which has since been restructured into 3
Kementerian HAM, dan Kementerian Imigrasi (three) ministries: the Minsitry of Law, the
Kas 28.522 2b,5 36.917 Cash
Giro pada Bank Indonesia 364.492 2b,6 410.213 Current accounts with Bank Indonesia
dan Pemasyarakatan dibawah Kementerian Ministry of Human Rights, and the Ministry of
Giro pada bank lain 17.504 2b,7 38.818 Current accounts with other banks Koordinator Hukum, HAM, Imigrasi dan Immigration and Corrections, under the
Penempatan pada Bank Indonesia Pemasyarakatan) dalam Surat Keputusan No. Coordinating Ministry of Law, Human Rights,
dan bank lain jatuh tempo Placements with Bank Indonesia and J.A.5/68/15 tanggal 3 Juli 1965 dan telah Immigration and Corrections) in its Decree
dalam 3 (tiga) bulan other banks maturing within 3 (three) diumumkan dalam Berita Negara Republik No.J.A.5/68/15 dated July 3, 1965 and was
sejak tanggal perolehan 1.241.384 2b,8 1.014.401 months since the acquisition date Indonesia No. 95 tanggal 26 November 1965, published in the State Gazette of the Republic
1.651.902 1.500.349
Tambahan No. 95. of Indonesia No. 95 dated November 26, 1965,
Supplement No. 95.
Perubahan status Bank dari Bank tertutup The change of the Bank’s status from a private
*) Setelah reklasifikasi (Catatan 47) *) After reclassification (Note 47) menjadi Bank terbuka adalah berdasarkan Akta Bank to a public Bank was effected by the Deed
Pernyataan Keputusan Rapat Umum of Extraordinary Shareholders’ General
Pemegang Saham Luar Biasa No. 22 tanggal Meeting No. 22 dated July 25, 2001 of Fathiah
25 Juli 2001 yang dibuat dihadapan Fathiah Helmi, SH, notary public in Jakarta. This deed
Helmi, SH, notaris di Jakarta. Akta ini telah was approved by the Minister of Justice of the
memperoleh persetujuan dari Menteri Republic of Indonesia dated
Kehakiman Republik Indonesia tanggal December 27, 2001 in his Decree No. C-
27 Desember 2001 dengan Surat Keputusan 20973.HT.01.04.TH.2001 and was published
No. C-20973.HT.01.04.TH.2001 serta into the State Gazette of the Republic of
diumumkan dalam Berita Negara Republik Indonesia No. 75 dated September 17, 2002,
Indonesia No. 75 tanggal 17 September 2002, Supplement No. 11113.
Tambahan No. 11113.
Dengan akuisisi saham Bank oleh Qatar Subsequently, following the acquisition of the
National Bank (Q.P.S.C.) (dahulu Qatar Bank’s shares by Qatar National Bank
National Bank SAQ) pada tanggal 26 Januari (Q.P.S.C.) (formerly Qatar National Bank SAQ)
2011, nama Bank diubah menjadi PT Bank on January 26, 2011, the Bank’s name was
QNB Kesawan Tbk berdasarkan Akta changed into PT Bank QNB Kesawan Tbk
Pernyataan Keputusan Rapat Umum based on the Deed of Extraordinary
Pemegang Saham Luar Biasa No. 23 tanggal Shareholders’ General Meeting No. 23 dated
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an 16 September 2011 yang dibuat di hadapan September 16, 2011 of Fathiah Helmi, SH,
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
Fathiah Helmi, SH, notaris di Jakarta. notary public in Jakarta.
secara keseluruhan.
7 8
Page 155
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued) 1. Umum (lanjutan) 1. General (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued) (continued)
Akta ini telah memperoleh persetujuan dari This deed was approved by the Minister of Kantor Pusat Bank berlokasi di Revenue Tower, The Bank’s head office is located at Revenue
Menteri Hukum dan Hak Asasi Manusia Laws and Human Rights of the Republic of District 8, SCBD Lot 13, Jalan Jendral Sudirman Tower, District 8, SCBD Lot 13, Jalan Jendral
Republik Indonesia berdasarkan Surat Indonesia in his Decree No. AHU- Kavling 52-53, Jakarta. Pada 31 Desember Sudirman Kavling 52-53, Jakarta. As of
keputusan No. AHU-51180.AH.01.02 Tahun 51180.AH.01.02 Year 2011 dated October 21, 2025, Bank mempunyai 1 kantor pusat non- December 31, 2025, Bank has 1 non-
2011 tanggal 21 Oktober 2011 dan telah 2011 and was announced in the State Gazette operasional, 6 kantor cabang, 1 kantor cabang operational head office, 6 branch offices, 1 sub-
diumumkan dalam Berita Negara Republik of the Republic of Indonesia No. 93 dated pembantu, 2 kantor fungsional dan 8 ATM di branch offices, 2 functional office and 8 ATMs
Indonesia No. 93 tanggal 20 November 2012, November 20, 2012, Supplement No. 72137. seluruh Indonesia. Pada 31 Desember 2024, across Indonesia. As of December 31, 2024,
Tambahan No. 72137. Bank mempunyai 1 kantor pusat non- Bank has 1 non-operational head office, 6
operasional, 6 kantor cabang, 2 kantor cabang branch offices, 2 sub-branch offices, 2
Selanjutnya nama bank berubah menjadi Subsequently, the bank’s name was changed pembantu, 2 kantor fungsional dan 11 ATM di functional office and 11 ATMs across
PT Bank QNB Indonesia Tbk berdasarkan Akta into PT Bank QNB Indonesia Tbk based on The seluruh Indonesia. Indonesia.
Pernyataan Keputusan Rapat Umum deed of Minutes of Annual Shareholders’
Pemegang Saham Tahunan No. 35 tanggal General Meeting No. 35 dated July 23, 2014. Pada tanggal 31 Desember 2025 dan 31 As of December 31, 2025 and December 31,
23 Juli 2014. Akta ini telah mendapat This deed was approved by the Minister of Desember 2024, Bank memiliki masing-masing 2024, the Bank had 274 and 403 employees
persetujuan Menteri Hukum dan Hak Asasi Laws and Human Rights of the Republic of 274 dan 403 karyawan (tidak diaudit). (unaudited), respectively.
Manusia Republik Indonesia dengan Indonesia with the Deed No. AHU- Bank, melalui pemegang saham mayoritasnya, The Bank, through its majority shareholder,
keputusannya No. AHU-06136.40.20.2014 06136.40.20.2014 dated July 24, 2014. Qatar National Bank (Q.P.S.C.), merupakan Qatar National Bank (Q.P.S.C.), is ultimately
tanggal 24 Juli 2014. bagian dari Qatar National Bank Group. Qatar part of the Qatar National Bank Group. The
National Bank Group memiliki anak perusahaan Qatar National Bank Group has subsidiaries
Anggaran Dasar Bank telah mengalami The Bank’s Articles of Association has been dan afiliasi di seluruh dunia. and affiliates throughout the world.
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment
sebagaimana dinyatakan dalam Akta was stated on the Deed of Statement of Annual b. Penawaran Umum Saham Bank b. Public Offering of the Bank's Shares
Pernyataan Keputusan Rapat Umum General Meeting of Shareholders No. 27 dated
Pemegang Saham Tahunan No. 27 tanggal 30 May 30, 2024, drawn up before Fathiah Helmi, Pada tanggal 31 Oktober 2002, Bank On October 31, 2002, the Bank obtained the
Mei 2024, yang dibuat dihadapan Fathiah S.H., Notary in Jakarta. This deed has received memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of the
Helmi, SH, notaris di Jakarta. Perubahan Notification of Amendment to the Articles of Badan Pengawas Pasar Modal (Bapepam) Capital Market Supervisory Agency (Bapepam)
Anggaran Dasar Bank tersebut telah diterima Articles of Association from the Ministry of Law berdasarkan Surat Keputusan through its Decree No. S-2369/PM/2002 in
dan dicatat dalam Sistem Administrasi Badan and Human Rights of the Republic of Indonesia No. S-2369/PM/2002 dalam rangka penawaran relation to the public offering of its 78,800,000
Hukum Kementerian Hukum dan Hak Asasi No. AHU-AH.01.03-0142925 dated umum atas 78.800.000 lembar saham Bank shares with par value and at the offering price
Manusia Republik Indonesia No. AHU- June 12, 2024. This deed was approved by the dengan nilai nominal dan harga penawaran of Rp250 (in full Rupiah) per share. The Bank’s
AH.01.03-0142925 tanggal 12 Juni 2024. Akta Minister of Laws and Human Rights of the sebesar Rp250 (dalam Rupiah penuh) per shares were traded in Jakarta Stock Exchange
ini telah memperoleh persetujuan dari Menteri Republic of Indonesia in his Decree saham. Saham Bank tersebut diperdagangkan starting November 21, 2002. (On November 30,
Hukum dan Hak Asasi Manusia Republik No. AHU-0034915.AH.01.02 Year 2024 dated di Bursa Efek Jakarta mulai tanggal 2007, Jakarta Stock Exchange and Surabaya
Indonesia berdasarkan Surat keputusan June 12, 2024. 21 November 2002. (Pada tanggal Stock Exchange were merged to form
No. AHU-0034915.AH.01.02 Tahun 2024 30 November 2007, Bursa Efek Jakarta dan Indonesia Stock Exchange).
tanggal 12 Juni 2024. Bursa Efek Surabaya telah bergabung menjadi
Bursa Efek Indonesia).
Sesuai dengan pasal 3 Anggaran Dasar Bank, According to article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of the Bank’s activities Dalam penawaran umum saham ini dikeluarkan These new shares were furnished by Warrants
menjalankan kegiatan umum perbankan. is to engage in general banking business. pula Waran Seri I (waran) yang diberikan Series I (warrant), which were granted to the
secara cuma-cuma kepada pemegang saham new shareholders as a compliment. Each holder
Bank memperoleh persetujuan sebagai The Bank was granted a license as a Foreign baru. Setiap pemegang 2 saham baru Bank of 2 Bank’s new shares received 3 warrants;
Pedagang Valuta Asing berdasarkan Surat Exchange Trader based on the Decree of the memperoleh 3 waran, sehingga jumlah waran accordingly, the total number of warrants issued
Keputusan Direksi Bank Indonesia Director of Bank Indonesia No. 28/366/UD/Adv yang diterbitkan adalah sebanyak 118.200.000 was 118,200,000 warrants. Each warrant
No. 28/366/UD/Adv tanggal 4 Desember 1995. dated December 4, 1995. lembar. Setiap 1 waran memberikan hak entitled the holder to buy 1 Bank’s new share at
kepada pemegang waran untuk membeli 1 the exercise price. The execution period was
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license to conduct saham baru Bank pada harga pelaksanaannya. from May 21, 2003 to November 18, 2005. Up
Devisa berdasarkan Surat Keputusan Direksi foreign exchange activities based on the Jangka waktu pelaksanaan waran yang to the last exercise date on November 18, 2005,
Bank Indonesia No. 28/150/KEP/DIR tanggal Decree of the Director of Bank Indonesia diterbitkan adalah sejak tanggal 21 Mei 2003 the number of exercised warrants was
22 Februari 1996. No. 28/150/KEP/DIR dated February 22, 1996. sampai dengan tanggal 18 November 2005. 101,219,000 warrants at exercise price of
Sampai dengan tanggal pelaksanaan terakhir Rp250 (in full Rupiah) or amounting to
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license as a National yaitu tanggal 18 November 2005, waran yang Rp25,305.
Devisa Persepsi Kas Negara berdasarkan Cash Perception Foreign Exchange Bank telah dilaksanakan adalah sebanyak
Surat Keputusan Menteri Keuangan Republik based on the Decree of the Minister 101.219.000 waran pada harga pelaksanaan
Indonesia No.S-452/MK.03/1996 tanggal of Finance of the Republic of Indonesia Rp250 (dalam Rupiah penuh) atau seluruhnya
16 Agustus 1996. No. S-452/MK.03/1996 dated August 16, 1996. sebesar Rp25.305.
9 10
Page 156
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued) 1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued) (continued)
Pada tanggal 15 Juni 2009, Bank memperoleh On June 15, 2009, the Bank obtained the Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the
Pernyataan Efektif dari Ketua Badan Pengawas Effective Notification from the Chairman of the Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Financial Service
Pasar Modal dan Lembaga Keuangan Capital Market Supervisory Agency and (OJK) berdasarkan Surat Keputusan Authority (OJK) through its Decree
(Bapepam-LK) berdasarkan Surat Keputusan Financial Institutions (Bapepam-LK) through its No. S-253/D.04/2014 dalam rangka Penawaran No. S-253/D.04/2014 in relation to the fourth
No.S-5209/BL/2009 dalam rangka Penawaran Decree No. S-5209/BL/2009 in relation to the Umum Terbatas IV (PUT IV) dengan Limited Public Offering (PUT IV) by conducting
Umum Terbatas I (PUT I) dengan menerbitkan First Limited Public Offering (PUT I) by menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to
Hak Memesan Efek Terlebih Dahulu (HMETD) conducting the Rights Issue (HMETD) Dahulu (HMETD) sejumlah 2.598.815.479 2,598,815,479 shares with par value and at the
sejumlah 125.304.750 saham dengan nilai amounting to 125,304,750 shares with par saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
nominal Rp250 (dalam Rupiah penuh) per value of Rp250 (in full Rupiah) per share at an penawaran sebesar Rp250 (dalam Rupiah share.
saham yang ditawarkan dengan harga Rp320 offering price of Rp320 (in full Rupiah) per penuh) per saham.
(dalam Rupiah penuh) per saham. share.
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully
Setelah PUT I, modal ditempatkan dan disetor After the PUT I, the Bank’s issued and fully paid Bank meningkat menjadi 8.757.145.997 lembar paid capital increased to 8,757,145,997 shares
Bank meningkat menjadi 626.523.750 lembar capital increased to 626,523,750 shares or saham atau senilai Rp2.189.287. or Rp2,189,287.
saham atau senilai Rp156.631. Rp156,631.
Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank obtained the
Pada tanggal 27 Desember 2010, Bank On December 27, 2010, the Bank obtained the Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of Keputusan No. S-330/D.04/2017 dalam rangka Decree No. S-330/D.04/2017 in relation to the
Bapepam-LK berdasarkan Surat Keputusan Bapepam-LK through its Decree No. S- Penawaran Umum Terbatas V (PUT V) dengan fifth Limited Public Offering (PUT V) by
No. S-11585/BL/2010 dalam rangka 11585/BL/2010 in relation to the Second menerbitkan Hak Memesan Efek Terlebih conducting the Rights Issue (HMETD) of
Penawaran Umum Terbatas II (PUT II) dengan Limited Public Offering (PUT II) by conducting Dahulu (HMETD) sejumlah 8.235.719.252 8,235,719,252 shares with par value and at the
menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
Dahulu (HMETD) sejumlah 2.935.263.768 2,935,263,768 shares with par value and at the penawaran sebesar Rp250 (dalam Rupiah share.
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per penuh) per saham.
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham. Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully
Bank meningkat menjadi 16.992.865.249 paid capital increased to 16,992,865,249
Setelah PUT II, modal ditempatkan dan disetor After the PUT II, the Bank’s issued and fully lembar saham atau senilai Rp4.248.216. shares or Rp4,248,216.
Bank meningkat menjadi 3.561.787.518 lembar paid capital increased to 3,561,787,518 shares
saham atau senilai Rp890.447. or Rp890,447. Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the Keputusan No. S-53/D.04/2018 dalam rangka Decree No. S-53/D.04/2018 in relation to the
Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Otoritas Jasa Penawaran Umum Terbatas VI (PUT VI) sixth Limited Public Offering (PUT VI) by
(“OJK”) berdasarkan Surat Keputusan Keuangan (“OJK”) through its Decree No. S- dengan menerbitkan Hak Memesan Efek conducting the Rights Issue (HMETD) of
No. S-141/D.04/2013 dalam rangka Penawaran 141/D.04/2013 in relation to the Third Limited Terlebih Dahulu (HMETD) sejumlah 3,786,010,377 shares with par value and at the
Umum Terbatas III (PUT III) dengan Public Offering (PUT III) by conducting the 3.786.010.377 saham dengan nilai nominal dan offering price of Rp250 (in full Rupiah) per
menerbitkan Hak Memesan Efek Terlebih Rights Issue (HMETD) amounting to harga penawaran sebesar Rp250 (dalam share.
Dahulu (HMETD) sejumlah 2.596.543.000 2,596,543,000 shares with par value and at the Rupiah penuh) per saham.
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share. Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully
penuh) per saham. Bank meningkat menjadi 20.436.685.984 paid capital increased to 20,436,685,984
lembar saham atau senilai Rp5.109.171. shares or Rp5,109,171.
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully
Bank meningkat menjadi 6.158.330.518 lembar paid capital increased to 6,158,330,518 shares Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the
saham atau senilai Rp1.539.583. or Rp1,539,583. Pernyataan Efektif dari OJK berdasarkan Surat effective notification from OJK through its
Keputusan No. S-109/D.04/2023 dalam rangka Decree No. S-109/D.04/2023 in relation to the
Penawaran Umum Terbatas VII (PUT VII) Limited Public Offering VII (PUT VII) by
dengan menerbitkan Hak Memesan Efek conducting the Rights Issue (HMETD) of
Terlebih Dahulu (HMETD) sejumlah 14,721,362,381 shares with par value and the
14.721.362.381 saham dengan nilai nominal offering price of Rp250 (in full Rupiah) per
dan harga penawaran sebesar Rp250 (dalam share.
Rupiah penuh) per saham.
11 12
Page 157
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued) 1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares d. Komite-Komite Bank d. The Bank’s Committees
(continued)
Susunan Komite-komite Bank pada tanggal 31 The composition of the Bank’s Committees as
Setelah PUT VII, modal ditempatkan dan After the PUT VII, the Bank’s issued and fully Desember 2025 dan 2024 adalah sebagai of December 31, 2025 and 2024, are as follows:
disetor Bank meningkat menjadi paid capital increased to 35,158,048,365 shares berikut:
35.158.048.365 lembar saham atau senilai or Rp8,789,512. Komite Audit Audit Committee
Rp8.789.512. Ketua Muhammad Anas Malla Chairman
Anggota Heru Subroto Member
c. Dewan Komisaris dan Direksi c. Board of Commissioners and Board of Anggota Idewan Diaz Member
Directors
Komite Pemantau Risiko Risk Oversight Committee
Ketua Djoko Sarwono Chairman
Susunan terakhir Dewan Komisaris dan Direksi The latest composition of Board of Anggota Tjetjep Hasmitha Member
dimuat dalam Akta Pernyataan Keputusan Commissioners and Board of Directors are Anggota Heru Subroto Member
Rapat Umum Pemegang Saham Luar Biasa stated in Deed of Declaration of Resolution
No. 10 tanggal 16 Desember 2024 di hadapan Extraordinary Shareholders’ General Meeting Komite Remunerasi dan Nomination and Remuneration
Nominasi Committee
Fathiah Helmi, SH, notaris di Jakarta. dan telah No. 10 dated December 16, 2024 of Fathiah
Ketua Muhammad Anas Malla Chairman
memperoleh Penerimaan Pemberitahuan Helmi, SH, notary public in Jakarta and has Anggota Khalid Ahmed KH A Al-Sada Member
Perubahan Data Bank dari Kementerian Hukum obtained receipt of Notification of the Data Anggota Carina Hastari Tanubrata* Member
Republik Indonesia No.AHU-AH.01.09- Change from the Minister of Laws of the
0289482 tertanggal 17 Desember 2024. Republic of Indonesia No.AHU-AH.01.09- *) Carina Hastari Tanubrata diangkat sebagai anggota Komite
Remunerasi dan Nominasi berdasarkan Surat Keputusan Direksi
*) Carina Hastari Tanubrata has appointed as a member of
the Bank’s Nomination and Remuneration Committee based
0289482 dated December 17, 2024. 059/SK-DIR/XI/2025 tanggal 18 November 2025. on Board of Directors Decree No. 059/SK-DIR/XI/2025 dated
November 18, 2025.
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Board of
e. Sekretaris Perusahaan e. Corporate Secretary
pada tanggal 31 Desember 2025 dan 2024 Commissioners and Board of Directors as of
adalah sebagai berikut: December 31, 2025 and 2024 are as follows: Sekretaris Perusahaan pada tanggal 31 The Corporate Secretary as of December 31,
Desember 2025 dan 2024 adalah Indah 2025 and 2024 is Indah Mathilda.
2025 dan 2024/
2025 and 2024 Mathilda.
f. Kepala Satuan Kerja Audit Internal (SKAI) f. Head of Internal Audit
Dewan Komisaris Board of Commissioners
Komisaris Utama Fatma Al-Suwaidi President Commissioner Plt. Chief Auditor pada tanggal 31 Desember Act. Chief Auditor as of December 31, 2025 is
Komisaris Independen Djoko Sarwono Independent Commissioner
2025 adalah Lius Pritantyo dan Chief Auditor Lius Pritantyo and Chief Auditor as of
Komisaris Independen Muhammad Anas Malla Independent Commissioner
Komisaris Khalid Al-Sada Commissioner pada tanggal 31 Desember 2024 adalah Romy December 31, 2024 is Romy Yulianto Santoso.
Yulianto Santoso.
Direksi Board of Directors
Direktur Utama Nicolas Alix Groene (Nick Groene)* President Director 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
Direktur Windiartono Tabingin Director
Direktur Gede Shanta Wiguna** Director Kebijakan-kebijakan akuntansi yang material, yang The material accounting policies, applied in the
Direktur Mario Albert Utama (Mario Utama)*** Director diterapkan dalam penyusunan laporan keuangan preparation of the Bank’s financial statements as of
*) Nick Groene telah diangkat sebagai Direktur Utama sesuai *) Nick Groene has been appointed as President Director Bank pada tanggal dan tahun yang berakhir and for the year ended December 31, 2025 and
Keputusan Rapat Umum Pemegang Saham Luar Biasa pada
tanggal 4 Desember 2024 dan berlaku efektif setelah diterimanya
based on the Resolution of Extraordinary General Meeting
of Shareholder on December 4, 2024, and effective after
31 Desember 2025 dan 2024, adalah sebagai 2024, are as follows:
persetujuan dari OJK atas penilaian kelayakan dan kepatuhan pada receiving fit and proper test approval from OJK on berikut:
tanggal 12 Desember 2024. December 12,2024.
**) Gede Shanta Wiguna telah diangkat sebagai Direktur sesuai **) Gede Shanta Wiguna has been appointed as Director a. Pernyataan Kepatuhan a. Statement of Compliance
Keputusan Rapat Umum Pemegang Saham Tahunan pada tanggal based on the Resolution of Annual General Meeting of
30 Mei 2024 dan berlaku efektif setelah diterimanya persetujuan dari Shareholder on May 30, 2024, and effective after receiving
OJK atas penilaian kelayakan dan kepatuhan pada tanggal fit and proper test approval from OJK on August 8, 2024. Laporan keuangan Bank disusun dan disajikan The Bank’s financial statements have been
8 Agustus 2024.
sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with
***) Mario Utama telah diangkat sebagai Direktur sesuai Keputusan ***) Mario Utama has been appointed as Director based on
Rapat Umum Pemegang Saham Luar Biasa pada tanggal the Resolution of Extraordinary General Meeting of (SAK) di Indonesia. Indonesian Financial Accounting Standards
4 Desember 2024 dan berlaku efektif setelah diterimanya Shareholder on December 4, 2024, and effective after (SAK).
persetujuan dari OJK atas penilaian kelayakan dan kepatuhan pada receiving fit and proper test approval from OJK on January
tanggal 24 Januari 2025. 24, 2025.
Laporan keuangan juga disusun dan disajikan The financial statements have also been
sesuai dengan peraturan Badan Pengawas prepared and presented in accordance with
Pasar Modal dan Lembaga Keuangan Capital Market and Financial Institutions
(“BAPEPAM-LK”, yang fungsinya dialihkan Supervisory Agency (“BAPEPAM-LK”, whose
kepada OJK sejak tanggal 1 Januari 2013) function has been transferred to OJK starting
No. VIII.G.7 tanggal 25 Juni 2012, Lampiran January 1, 2013) rule No. VIII.G.7 dated June
Keputusan Ketua Bapepam-LK No. Kep- 25, 2012, Annex to the Decree of the Chairman
347/BL/2012 tentang Penyajian dan of Bapepam-LK No. Kep-347/BL/2012
Pengungkapan Laporan Keuangan Emiten atau regarding Financial Statements Presentation
Perusahaan Publik. and Disclosure of the Issuer or Public Bank.
13 14
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
c. Penggunaan Pertimbangan, Estimasi dan c. Use of Judgments, Estimates and
b. Dasar Penyusunan Laporan Keuangan b. Basis for Preparation of Financial Asumsi (lanjutan) Assumptions (continued)
Statements
Informasi mengenai hal-hal material yang Information about material areas of estimation
Laporan keuangan ini disajikan dalam Rupiah, Figures in these financial statements are terkait dengan ketidakpastian estimasi dan uncertainty and critical judgments in applying
yang merupakan mata uang fungsional Bank. presented in Rupiah, which is the Bank’s pertimbangan-pertimbangan material dalam accounting policies that have material effect on
Kecuali dinyatakan secara khusus, informasi functional currency. Unless otherwise stated, penerapan kebijakan akuntansi yang memiliki the amount recognized in the financial
keuangan yang disajikan telah dibulatkan financial information presented in Rupiah has dampak yang signifikan terhadap jumlah yang statements are described in Note 4.
menjadi jutaan Rupiah. been rounded to the nearest million. diakui dalam laporan keuangan dijelaskan di
Catatan 4.
Laporan keuangan disusun atas basis akrual The financial statements have been prepared
dengan menggunakan konsep nilai historis, on the accrual basis using the historical cost d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and
kecuali jika standar akuntansi mensyaratkan concept, except where the accounting Valuta Asing Balances Translation
pengukuran nilai wajar. standards require fair value measurement.
Transaksi-transaksi dalam valuta asing Transactions in foreign currencies are
Laporan arus kas menyajikan perubahan dalam The statement of cash flows present the dijabarkan ke dalam Rupiah, yang merupakan translated into Rupiah, the Bank’s functional
kas dan setara kas dari aktivitas operasi, changes in cash and cash equivalents from mata uang fungsional Bank, dengan currency, at the exchange rates prevailing at
investasi dan pendanaan. Laporan arus kas operating, investing and financing activities. menggunakan kurs pada tanggal transaksi. the transaction date.
disusun dengan metode langsung. Untuk tujuan The statement of cash flows are prepared using
laporan arus kas, kas dan setara kas meliputi the direct method. For the purpose of the Saldo akhir tahun aset moneter dan liabilitas Year-end balances of monetary assets and
kas, giro pada Bank Indonesia, giro pada bank statement of cash flows, cash and cash moneter dalam valuta asing dijabarkan ke liabilities denominated in foreign currencies are
lain, penempatan pada Bank Indonesia dan equivalents consist of cash, current accounts dalam Rupiah dengan menggunakan kurs translated into Rupiah using middle exchange
bank lain yang jatuh tempo dalam waktu tiga with Bank Indonesia, current accounts with tengah yang merupakan rata-rata kurs beli dan rates which are the average of buying rates and
bulan sejak tanggal perolehan, sepanjang tidak other banks, placements with Bank Indonesia kurs jual berdasarkan Reuters pada pukul 16.00 selling rates per Reuters at 16.00 Western
digunakan sebagai jaminan atas pinjaman yang and other banks that mature within three WIB setiap hari. Indonesia Time.
diterima serta tidak dibatasi penggunaannya. months from the date of acquisition, as long as
they are not being pledged as collateral for Keuntungan dan kerugian selisih kurs yang The exchange gains and losses arising from
borrowing nor restricted. timbul dari transaksi dalam valuta asing dan transactions in foreign currencies and from the
dari penjabaran aset moneter dan liabilitas translation of monetary assets and monetary
c. Penggunaan Pertimbangan, Estimasi dan c. Use of Judgments, Estimates and moneter dalam valuta asing diakui pada laba liabilities denominated in foreign currencies are
Asumsi Assumptions rugi. recognized in profit or loss.
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in Laba atau rugi kurs valuta asing atas aset dan The foreign currency gains or losses on
SAK di Indonesia mengharuskan manajemen conformity with SAK requires Bank’s liabilitas moneter merupakan selisih antara monetary assets and liabilities are the
Bank untuk membuat pertimbangan, estimasi management to make judgments, estimates biaya perolehan diamortisasi dalam Rupiah difference between amortized cost in Rupiah at
dan asumsi yang mempengaruhi penerapan and assumptions that affect the application of pada awal tahun, disesuaikan dengan tingkat the beginning of the year, adjusted for effective
kebijakan akuntansi dan jumlah aset, liabilitas, accounting policies and the reported amounts suku bunga efektif dan pembayaran selama interest rate and payments during the year, and
pendapatan dan beban yang dilaporkan. of assets, liabilities, income and expenses. tahun berjalan, dan biaya perolehan the amortized cost in foreign currency
diamortisasi dalam valuta asing yang translated into Rupiah using the exchange rate
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on dijabarkan ke dalam Rupiah dengan at the end of the year.
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current menggunakan kurs pada akhir tahun.
dan kegiatan saat ini, hasil aktual dapat events and activities, actual results may differ
berbeda dari estimasi tersebut. from those estimates. Aset dan liabilitas non-moneter dalam mata Non-monetary assets and liabilities
uang asing dijabarkan dengan menggunakan denominated in foreign currencies are
Estimasi dan asumsi yang digunakan ditelaah Estimates and underlying assumptions are kurs pada tanggal transaksi. translated using the exchange rates prevailing
secara berkesinambungan. Revisi atas reviewed on an ongoing basis. Revisions to at the transaction date.
estimasi akuntansi diakui pada periode dimana accounting estimates are recognized in the
estimasi tersebut direvisi dan periode-periode periods in which the estimate is revised and in
yang akan datang yang dipengaruhi oleh revisi any future periods affected.
estimasi tersebut.
15 16
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
Valuta Asing (lanjutan) Balances Translation (continued) (lanjutan) (continued)
Kurs valuta asing utama yang digunakan pada The major exchange rates used as of reporting b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
tanggal pelaporan adalah sebagai berikut date, are as follows (in full Rupiah): pelapor jika memenuhi hal-hal sebagai any of the following conditions applies:
(Rupiah penuh): berikut: (lanjutan) (continued)
iii. kedua entitas tersebut adalah ventura iii. both entities are joint ventures of the
Valuta asing 2025 2024 Foreign currencies bersama dari pihak ketiga yang sama; same third party;
iv. satu entitas adalah ventura bersama iv. one entity is a joint venture of a third
Poundsterling Inggris 22.440 20.219 Great Britain Poundsterling
Euro Eropa 19.571 16.758 European Euro dari entitas ketiga dan entitas yang lain entity and the other entity is an
Dolar Amerika Serikat 16.675 16.095 United States Dollar adalah entitas asosiasi dari entitas associate of the third entity;
Dolar Singapura 12.965 11.845 Singapore Dollar ketiga;
Dolar Australia 11.152 10.014 Australian Dollar v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
Riyal Qatar 4.575 4.416 Qatari Riyal imbalan pasca kerja untuk imbalan plan for the benefit of employees of
Yuan China 2.385 2.199 Chinese Yuan kerja dari satu entitas pelapor atau either the reporting entity or an entity
Dolar Hong Kong 2.142 2.073 Hong Kong Dollar entitas yang terkait dengan entitas related to the reporting entity. If the
Yen Jepang 107 103 Japanese Yen
pelapor. Jika entitas pelapor adalah reporting entity in itself such a plan,
entitas yang menyelenggarakan the sponsoring employers are also
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
program tersebut, maka entitas related to the reporting entity.
sponsor juga berelasi dengan entitas
Dalam laporan keuangan ini, istilah pihak-pihak In these financial statements, the term related
pelapor.
berelasi digunakan sesuai dengan PSAK 224 parties is used as defined in PSAK 224
vi. entitas yang dikendalikan atau vi. the entity controlled or jointly
mengenai “Pengungkapan Pihak-pihak regarding “Related Party Disclosures”, the
dikendalikan bersama oleh orang controlled by a person identified in (a);
Berelasi”, yang dimaksud dengan pihak yang meaning of a related party is a person or entity
yang diidentifikasi dalam butir (a);
berelasi adalah orang atau entitas yang berelasi that is related to a reporting entity as follow:
vii. orang yang diidentifikasi, dalam butir vii. a person identified in (a) (i) has
dengan entitas pelapor sebagai berikut:
(a) (i) memiliki pengaruh signifikan significant influence over the entity or
terhadap entitas atau anggota is a member of the key management
a. Orang atau anggota keluarga terdekatnya a. A person or a close member of that
manajemen kunci entitas (atau entitas personel of the entity (or of a parent of
berelasi dengan entitas pelapor jika orang person’s family is related to a reporting
induk dari entitas); atau the entity); or
tersebut: entity if that person:
viii. entitas, atau anggota dari kelompok viii. the entity, or any member of a group
i. memiliki pengendalian atau i. has control or joint control over the
dimana entitas merupakan bagian dari of which it is a part, provides key
pengendalian bersama terhadap reporting entity;
kelompok tersebut, menyediakan jasa management personnel services to
entitas pelapor;
personil manajemen kunci kepada the reporting entity or to the parent of
ii. memiliki pengaruh signifikan terhadap ii. has significant influence over the
entitas pelapor atau kepada entitas the reporting entity.
entitas pelapor; atau reporting entity; or
induk dari entitas pelaporan.
iii. merupakan personal manajemen iii. is member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or a
Semua transaksi yang signifikan dengan pihak- All significant transaction with related parties,
induk pelapor. parent of the reporting entity.
pihak berelasi, baik dilakukan dengan whether or not conducted under normal terms
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
menggunakan syarat dan kondisi normal and conditions as those with third parties, are
pelapor jika memenuhi hal-hal sebagai any of the following conditions applies:
maupun tidak, diungkapkan dalam Catatan 36. disclosed in Note 36.
berikut:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
f. Aset dan Liabilitas Keuangan f. Financial Assets and Liabilities
anggota dari kelompok usaha yang member of the same the Bank (which
sama (artinya entitas induk, entitas means that each parent, subsidiaries,
Aset keuangan Bank terutama terdiri dari kas, The Bank’s financial assets mainly consist of
anak, dan entitas anak berikutnya and fellow subsidiaries is related to the
giro pada Bank Indonesia, giro pada bank lain, cash, current accounts with Bank Indonesia,
terkait dengan entitas lain); others);
penempatan pada Bank Indonesia dan bank current accounts with other banks, placements
ii. satu entitas adalah entitas asosiasi ii. one entity is an associate or joint
lain, efek-efek yang dibeli dengan janji dijual with Bank Indonesia and other banks, securities
atau ventura bersama bagi entitas lain venture of the other entity (or an
kembali, tagihan akseptasi, kredit yang purchased under agreements to resell,
(atau entitas asosiasi atau ventura associate or joint venture of member
diberikan, efek-efek dan aset lain-lain. acceptance receivables, loans, securities, and
bersama yang merupakan anggota of a Bank of which the other entity is a
other assets.
suatu kelompok usaha, di mana member);
entitas lain tersebut adalah
anggotanya);
17 18
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued) f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
Liabilitas keuangan Bank terutama terdiri dari The Bank’s financial liabilities mainly consist of (i) Klasifikasi (lanjutan) (i) Classification (continued)
liabilitas segera, simpanan dari nasabah, liabilities payable on demand, deposits from
simpanan dari bank lain, liabilitas akseptasi, customers, deposits from other banks, Aset keuangan diukur pada biaya Financial assets are measured at
liabilitas derivatif, efek-efek yang dijual dengan acceptance payables, derivative payables, perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
janji dibeli kembali, beban yang masih harus securities sold under repurchase agreements, berikut terpenuhi: conditions are met:
dibayar dan liabilitas lain-lain. accrued expenses and other liabilities.
• Aset keuangan yang dikelola dalam • Financial assets are managed where
Bank menerapkan PSAK 109, “Instrumen The Bank adopted PSAK 109, “Financial model bisnis yang bertujuan untuk the business model objectives in order
Keuangan” yang menggantikan PSAK 239, Instruments” which replaced PSAK 239, memiliki aset keuangan dalam rangka to collect the contractual cash flows;
“Instrumen Keuangan: Pengakuan dan “Financial Instruments: Recognition and mendapatkan arus kas kontraktual; and
Pengukuran”. Measurement”. dan
• Arus kas kontraktual tersebut semata • The contractual cash flows are solely
(i) Klasifikasi (i) Classification dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
sebagai berikut pada saat pengakuan initial recognition: melalui penghasilan komprehensif lain through other comprehensive income
awal: (FVOCI) jika kedua kondisi berikut: (FVOCI) if both of the following conditions
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair are met:
wajar melalui laba rugi; value through profit or loss;
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair • Aset keuangan yang dikelola untuk • Financial assets are managed to
wajar melalui penghasilan value through other comprehensive mendapatkan arus kas kontraktual collect the contractual cash flows and
komprehensif lain; income; dan menjual aset keuangan; dan sell the assets; and
3. Aset keuangan yang diukur pada 3. Financial assets measured at • Arus kas kontraktual tersebut semata • The contractual cash flows are solely
biaya perolehan diamortisasi. amortized cost. dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Model bisnis merefleksikan bagaimana The business model reflects how groups of
kelompok aset keuangan dikelola untuk financial assets are managed to achieve a Aset keuangan diklasifikasikan pada nilai Financial assets are measured at fair value
mencapai tujuan bisnis tertentu. particular business objective. wajar melalui laba rugi (FVTPL) jika tidak through profit or loss (FVTPL) if do not
memenuhi kondisi yang disyaratkan untuk meet the conditions required to be
Bank melakukan pengujian karakteristik The Bank assess the contractual cash flow diukur pada biaya perolehan diamortisasi measured at amortized cost or fair value
arus kas kontraktual dari aset keuangan characteristics of financial assets to atau nilai wajar melalui penghasilan through other comprehensive income.
yang dikelola untuk mengetahui determine the characteristics of contractual komprehensif lain.
karakteristik arus kas kontraktual berasal cash flows only from the payment of
hanya dari pembayaran pokok dan bunga principal and interest from the outstanding Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
dari jumlah pokok terutang (Solely principal (Solely Payment of Principal and membuat pilihan yang tidak dapat an irrevocable choice to present equity
Payment of Principal and Interest atau Interest or Pass SPPI) that is consistent dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
Pass SPPI) yang konsisten dengan with basic lending agreement. In making ekuitas yang bukan dimiliki untuk fair value through other comprehensive
pengaturan pinjaman dasar (Basic Lending the assessment, the Bank considers: diperdagangkan pada nilai wajar melalui income.
Agreement). Dalam melakukan penilaian, penghasilan komprehensif lain.
Bank mempertimbangkan:
• Imbalan untuk nilai waktu dari uang; • The time value of money element of
interest;
• Leverage; • Leverage;
• Variabilitas pada waktu dan jumlah • Variability in timing or amount of cash
arus kas; flows;
• Instrumen yang terkait secara • Contractually linked instruments;
kontraktual;
• Pembayaran dipercepat; • Early repayment;
• Ketentuan kontrak tidak sah dan de • Non-genuine features and de minimis.
minimis.
19 20
Page 161
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued) f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued) (i) Klasifikasi (lanjutan) (i) Classification (continued)
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition: Kategori yang didefinisikan
Golongan
pengakuan awal: (ditentukan oleh Bank)/
oleh PSAK 109/ Subgolongan/Subclasses
Class (as determined by
Category as defined by PSAK 109
I. Liabilitas keuangan yang diukur pada I. Financial liabilities at fair value the Bank)
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
Liabilitas keuangan yang
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e. those diukur pada nilai wajar
yaitu liabilitas keuangan yang designated as such upon initial melalui laba rugi/ Liabilitas derivatif/Derivative payables
ditetapkan demikian pada saat recognition and those classified as Financial liabilities at fair
pengakuan awal dan diklasifikasikan held for trading; value through profit or loss
dalam kelompok diperdagangkan;
Liabilitas
II. Liabilitas keuangan lain. Liabilitas II. Other financial liabilities. Other Liabilitas segera/Liabilities payable on demand
keuangan/
keuangan lainnya merupakan liabilitas financial liabilities pertain to financial Simpanan dari nasabah/Deposits from customers
Financial
keuangan yang tidak dimiliki untuk liabilities that are not held for trading Simpanan dari bank lain/Deposits from other banks
liabilities Liabilitas keuangan yang
dijual atau ditentukan sebagai nilai nor designated as at fair value through Liabilitas akseptasi/Acceptance payables
diukur dengan biaya
wajar melalui laba rugi saat profit or loss upon recognition of the Efek-efek yang dijual dengan janji dibeli kembali/
perolehan diamortisasi/
Securities sold under repurchase agreements
pengakuan liabilitas. liability. Financial liabilities at
amortized cost Beban yang masih harus dibayar/Accrued expenses
Utang bunga/Interest payables
Golongan Liabilitas lain-lain/
Kategori yang didefinisikan Setoran jaminan/
(ditentukan oleh Bank)/ Other liabilities
oleh PSAK 109/ Subgolongan/Subclasses Security deposits
Class (as determined by
Category as defined by PSAK 109
the Bank)
Aset keuangan yang
diukur pada nilai wajar (ii) Pengakuan awal (ii) Initial recognition
melalui laba rugi/
Tagihan derivatif - Tidak terkait lindung nilai/
Financial assets at fair
Derivative receivables - Non hedging related
Bank pada awalnya mengakui kredit yang The Bank initially recognizes loans and
value through profit or diberikan serta simpanan diukur pada nilai deposits at fair value on the date of
loss wajar pada tanggal perolehan. origination.
Giro pada Bank Indonesia/Current accounts with Bank Indonesia Pembelian dan penjualan aset keuangan Regular way purchases and sales of
Giro pada bank lain/Current accounts with other banks
yang lazim (regular) diakui pada tanggal financial assets are recognized on the
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
perdagangan dimana Bank memiliki trade date at which the Bank commits to
Aset keuangan yang
Efek-efek yang dibeli dengan janji dijual kembali/ komitmen untuk membeli atau menjual purchase or sell the asset.
diukur pada biaya aset tersebut.
Securities purchased under agreements to resell
Aset keuangan/ perolehan yang
Tagihan akseptasi/Acceptance receivables
Financial diamortisasi/ Semua aset dan liabilitas keuangan lainnya All other financial assets and liabilities are
Kredit yang diberikan/Loans
assets Financial assets at
amortized cost Piutang bunga/ pada awalnya diakui pada tanggal initially recognized on the trade date at
Aset lain-lain/Other assets
Interest receivables perdagangan dimana Bank menjadi suatu which the Bank becomes a party to the
Piutang lain-lain/ pihak dalam ketentuan kontraktual contractual provisions of the instrument.
Other receivables instrumen tersebut.
Efek-efek/Securities
Aset keuangan yang Pada saat pengakuan awal, aset keuangan A financial asset or financial liability is
diukur pada nilai wajar
melalui penghasilan
atau liabilitas keuangan diukur pada nilai initially measured at fair value plus/minus
komprehensif lain/ wajar ditambah/dikurang (untuk instrumen (for financial instruments not subsequently
Financial assets at fair Efek-efek/Securities keuangan yang tidak diukur pada nilai measured at fair value through profit or
value through other wajar melalui laba rugi setelah pengakuan loss) transaction costs that are directly
comprehensive income awal) biaya transaksi yang dapat attributable to the acquisition of financial
diatribusikan secara langsung atas asset or issue of financial liability. The
perolehan aset keuangan atau penerbitan subsequent measurement of financial
liabilitas keuangan. Pengukuran aset assets and financial liabilities depends on
keuangan dan liabilitas keuangan setelah their classification.
pengakuan awal tergantung pada
klasifikasi aset keuangan dan liabilitas
keuangan tersebut.
21 22
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued) f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued) (iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement (continued)
(lanjutan)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a biaya transaksi (Catatan 2f.ii) dan seluruh includes transaction costs (Note 2f.ii) and
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs imbalan/provisi dan bentuk lain yang all fees and points paid or received that are
merupakan biaya tambahan yang tidak that would not have been incurred if the dibayarkan atau diterima yang merupakan an integral part of the effective interest
akan terjadi apabila instrumen keuangan financial instrument had not been acquired bagian tak terpisahkan dari suku bunga rate.
tersebut tidak diperoleh atau diterbitkan. or issued. In the case of financial assets, efektif.
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
ditambahkan pada jumlah yang diakui recognized initially, while for financial Aset keuangan dalam kelompok aset Financial assets at fair value through other
pada awal pengakuan aset, sedangkan liabilities, transaction costs are deducted keuangan yang diukur pada nilai wajar comprehensive income and financial
untuk liabilitas keuangan, biaya transaksi from the amount of debt recognized melalui penghasilan komprehensif lain dan assets and financial liabilities at fair value
dikurangkan dari jumlah utang yang diakui initially. aset keuangan dan liabilitas keuangan through profit or loss are measured at fair
pada awal pengakuan liabilitas. yang diukur pada nilai wajar melalui laba value.
rugi diukur pada nilai wajarnya.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized
selama umur instrumen berdasarkan over the terms of the instruments based on Aset keuangan kelompok biaya perolehan Financial assets classified as amortized
metode suku bunga efektif dan dicatat the effective interest method and are diamortisasi dan liabilitas keuangan cost and other financial liabilities measured
sebagai bagian dari pendapatan bunga recorded as part of interest income for lainnya diukur pada biaya perolehan at amortized cost using the effective
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets diamortisasi dengan menggunakan interest rate method.
aset keuangan atau sebagai bagian dari or interest expenses for transaction costs metode suku bunga efektif.
beban bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan liabilitas keuangan. (iv) Penghentian pengakuan (iv) Derecognition
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial tersebut kadaluwarsa, atau Bank when the Bank transfers the contractual
jumlah aset atau liabilitas keuangan yang asset or liability is measured at initial mentransfer seluruh hak kontraktual untuk rights to receive the cash flows from the
diukur pada saat pengakuan awal, recognition, minus principal repayments, menerima arus kas dari aset keuangan financial asset in a transaction in which
dikurangi pembayaran pokok, ditambah plus or minus the cumulative amortization dalam transaksi dimana Bank secara substantially all the risks and rewards of
atau dikurangi dengan amortisasi kumulatif using the effective interest method of any substansial telah mentransfer seluruh ownership of the financial asset are
dengan menggunakan metode suku bunga difference between the initial amount risiko dan manfaat atas kepemilikan aset transferred. Any interest in the transferred
efektif yang dihitung dari selisih antara nilai recognized and the maturity amount, keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
awal dan nilai jatuh temponya, dan minus any allowance for impairment liabilitas atas aset keuangan yang by the Bank is recognized as a separate
dikurangi cadangan kerugian penurunan losses. ditransfer yang timbul atau yang masih asset or liability.
nilai. dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Tingkat suku bunga efektif adalah suku The effective interest rate is the rate that
bunga yang secara tepat mendiskontokan exactly discounts the estimated future cash Dalam transaksi dimana Bank secara In transactions in which the Bank neither
estimasi arus kas di masa datang selama flows through the expected life of the substansial tidak memiliki atau tidak retains nor transfers substantially all the
perkiraan umur dari aset keuangan atau financial asset or financial liability (or, mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
liabilitas keuangan (atau jika lebih tepat, where appropriate, a shorter period) to the atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes the
digunakan periode yang lebih singkat) net carrying amount at initial recognition. menghentikan pengakuan aset tersebut asset if the Bank does not retain control
untuk memperoleh nilai tercatat bersih When calculating the effective interest rate, jika Bank tidak lagi memiliki pengendalian over the asset. The rights and obligations
pada saat pengakuan awal. Pada saat the Bank estimates future cash flows atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
menghitung tingkat suku bunga efektif, considering all contractual terms of the yang timbul atau yang masih dimiliki dalam separately as assets or liabilities as
Bank mengestimasi arus kas di masa financial instrument, but does not consider transfer tersebut diakui secara terpisah appropriate. In transfers in which control
mendatang dengan mempertimbangkan any future credit losses. sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
seluruh persyaratan kontraktual dalam dimana pengendalian atas aset masih continues to recognize the asset to the
instrumen keuangan tersebut, namun tidak dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
mempertimbangkan kerugian kredit di ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
masa mendatang. berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
23 24
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued) f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued) (vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank menghapusbukukan saldo aset The Bank writes off a financial asset Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
keuangan beserta cadangan kerugian balance and any related allowance for biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
penurunan nilai terkait, pada saat Bank impairment losses, when the Bank klasifikasi nilai wajar melalui penghasilan classifications through other
menentukan bahwa aset keuangan determines that the financial assets are komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
tersebut tidak dapat ditagih. Keputusan ini uncollectible. This determination is made wajarnya. values.
diambil setelah mempertimbangkan after considering information such as the
informasi seperti telah terjadinya occurrence of significant changes in the Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
perubahan signifikan pada posisi financial position of the borrowers such nilai wajar melalui penghasilan value classification through other
keuangan debitur sehingga debitur that the borrowers can no longer pay the komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
tersebut tidak lagi dapat melunasi obligation, or that proceeds from collateral melalui laba rugi dicatat pada nilai wajar. classification through profit or loss is
kewajibannya, atau hasil penjualan agunan will not be sufficient to repay back the Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
tidak akan cukup untuk melunasi seluruh entire exposure. Recoveries of written-off direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
eksposur. Penerimaan kembali atas aset financial assets from previous years are
keuangan yang telah dihapusbukukan recorded as operational income other than Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
pada tahun sebelumnya dicatat sebagai interest income. nilai wajar melalui penghasilan value classifications through other
pendapatan operasional selain komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
pendapatan bunga. perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
keuangan pada saat liabilitas yang when its contractual obligations are dan disesuaikan terhadap nilai wajar. the fair value.
ditetapkan dalam kontrak dilepaskan, discharged, cancelled or expired.
dibatalkan atau kadaluwarsa. Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
(v) Saling hapus (v) Offsetting nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada wajar. other comprehensive income are recorded
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are at fair value.
dapat saling hapus dan nilai bersihnya offset and the net amount is presented in
disajikan dalam laporan posisi keuangan the statement of financial position when, Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
jika, dan hanya jika Bank memiliki hak yang and only when, the Bank has a legal nilai wajar melalui laba rugi ke klasifikasi value classification through profit or loss to
berkekuatan hukum untuk melakukan enforceable right to offset the amounts and biaya perolehan yang diamortisasi dicatat amortized cost classification is recorded at
saling hapus atas jumlah yang telah diakui intends either to settle on a net basis or pada wajar. fair value.
tersebut dan berniat untuk menyelesaikan realize the asset and settle the liability
secara neto atau untuk merealisasikan simultaneously. g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and
aset dan menyelesaikan liabilitasnya Other Banks
secara simultan.
Giro pada Bank Indonesia dan bank lain The current accounts with Bank Indonesia and
Pendapatan dan beban disajikan dalam Income and expenses are presented on a diklasifikasikan sebagai biaya perolehan yang other banks are classified as amortized cost
jumlah bersih hanya jika diperkenankan net basis only when permitted by diamortisasi dan dinyatakan sebesar biaya and stated at amortized cost using the effective
oleh standar akuntansi. accounting standards. perolehan diamortisasi menggunakan metode interest rate method.
suku bunga efektif.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
h. Penempatan pada Bank Indonesia dan Bank h. Placements with Bank Indonesia and Other
Bank mereklasifikasi aset keuangan jiika The Bank reclassifies financial assets if Lain Banks
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes. Penempatan pada Bank Indonesia dan bank The placements with Bank Indonesia and other
lain diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost which
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from yang diamortisasi yang dinyatakan sebesar are stated at amortized cost using the effective
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value biaya perolehan diamortisasi menggunakan interest rate method.
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair metode suku bunga efektif.
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
25 26
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
i. Tagihan dan Liabilitas Derivatif i. Derivative Receivables and Payables k. Efek-Efek yang Dibeli/Dijual dengan Janji k. Securities Purchased/Sold under
Dijual/Dibeli Kembali (lanjutan) Agreements to Resell/Repurchase
Tagihan dan liabilitas derivatif untuk tujuan Derivative receivables and payables held for (continued)
diperdagangkan pada saat pengukuran awal trading are initially recognized and
dan setelah pengakuan awal diakui dan diukur subsequently measured at fair value in the Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
pada nilai wajar di laporan posisi keuangan, statement of financial position, with transaction kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
dengan biaya transaksi yang terjadi diakui costs recognized directly in profit or loss. laporan posisi keuangan sebesar jumlah statement of financial position, at the
langsung pada laba rugi. pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar di muka yang belum diamortisasi. interest. The difference between the selling
Perubahan nilai wajar pada tagihan dan Changes in fair value of derivative receivables Selisih antara harga jual dan harga beli kembali price and the repurchase price is treated as
liabilitas derivatif untuk tujuan diperdagangkan and payables held for trading are recognized as diperlakukan sebagai bunga dibayar di muka prepaid interest and recognized as interest
diakui sebagai pendapatan bersih instrumen net trading income in profit or loss. Gain or dan diakui sebagai beban bunga selama jangka expense over the period starting from when
yang diperdagangkan dalam laba rugi. losses which are realized are recognized in waktu sejak efek-efek tersebut dijual hingga those securities are sold until they are
Keuntungan atau kerugian yang direalisasi profit or loss. dibeli kembali menggunakan metode suku repurchased using effective interest rate
diakui pada laba rugi. bunga efektif. method.
j. Tagihan dan Liabilitas Akseptasi j. Acceptance Receivables and Payables l. Kredit yang Diberikan l. Loans
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as Setelah pengakuan awal, kredit yang diberikan Subsequent to initial measurement, loans are
keuangan dalam kelompok biaya perolehan financial assets measured at amortized cost. dicatat pada biaya perolehan diamortisasi measured at amortized cost using effective
diamortisasi. menggunakan metode suku bunga efektif. interest method. Syndicated loans are stated at
Kredit dalam rangka pembiayaan bersama amortized cost in accordance with the risk
Liabilitas akseptasi diklasifikasikan sebagai Acceptance liabilities are classified financial (kredit sindikasi) dinyatakan sebesar biaya borned by the Bank.
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost. perolehan diamortisasi sesuai dengan porsi
perolehan diamortisasi. risiko yang ditanggung oleh Bank.
k. Efek-Efek yang Dibeli/Dijual dengan Janji k. Securities Purchased/Sold under Kredit yang diberikan adalah penyediaan dana Loans represent funds provided or receivables
Dijual/Dibeli Kembali Agreements to Resell/Repurchase atau tagihan yang dapat disetarakan dengan that can be considered as equivalents there of,
itu, berdasarkan persetujuan atau kesepakatan based on agreements or financing contracts
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to pinjam-meminjam dengan debitur yang with borrowers, where borrowers are required
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost. mewajibkan debitur untuk melunasi utang dan to repay their debts with interest after a
perolehan yang diamortisasi. bunganya setelah jangka waktu tertentu, dan specified period, and expired trade finance
tagihan yang berasal dari fasilitas trade finance facilities which have not been utilized should be
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to yang telah jatuh tempo namun belum settled within 21 days.
kembali disajikan sebagai aset dalam laporan resell are presented as assets in the statement digunakan maka harus diselesaikan dalam
posisi keuangan sebesar jumlah penjualan of financial position, at the resale price net of waktu 21 hari.
kembali dikurangi dengan pendapatan bunga unamortized interest income and allowance for
yang belum diamortisasi dan cadangan impairment losses. The difference between the Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
kerugian penurunan nilai. Selisih antara harga purchase price and the resale price is treated biaya perolehan yang diamortisasi.
beli dan harga jual kembali diperlakukan as unearned interest income, and recognized
sebagai pendapatan bunga yang ditangguhkan, as income over the period starting from when Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
dan diakui sebagai pendapatan selama periode those securities are purchased until they are pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
sejak efek-efek tersebut dibeli hingga dijual sold using effective interest rate method. transaksi yang dapat diatribusikan secara and additional costs to obtain financial assets,
menggunakan suku bunga efektif. langsung dan biaya tambahan untuk and after initial recognition are measured at
memperoleh aset keuangan tersebut, dan amortized cost based on the effective interest
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to setelah pengakuan awal diukur pada biaya rate method less allowance for impairment
kembali diklasifikasikan sebagai liabilitas repurchase are classified as financial liabilities perolehan diamortisasi menggunakan metode losses.
keuangan yang diukur dengan biaya perolehan measured at amortized cost. suku bunga efektif dikurangi dengan cadangan
diamortisasi. kerugian penurunan nilai.
27 28
Page 165
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
l. Kredit yang Diberikan (lanjutan) l. Loans (continued) n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Restrukturisasi kredit Loan restructuring Pajak kini merupakan estimasi utang atau Current tax is the expected tax payable or
pengembalian pajak yang dihitung atas laba refundable on taxable income or loss for the
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification of atau rugi kena pajak untuk tahun yang year using tax rates substantively enacted as of
persyaratan kredit. Bank menyusun ketentuan the terms of the loans. The Bank formed bersangkutan dengan menggunakan tarif pajak the reporting date and includes true-up
internal mengenai debitur yang berakhir masa internal regulation regarding the debtors who yang secara substansial telah berlaku pada adjustments made to the pervious years’ tax
restrukturisasinya yaitu debitur yang telah ended their restructuring period, namely tanggal pelaporan dan termasuk penyesuaian provisions either to reconcile them with the
memenuhi kriteria sebagai berikut: debtors who had met the following criteria: yang dibuat untuk penyisihan pajak tahun income tax reported in annual tax returns, or to
sebelumnya, baik untuk merekonsiliasi pajak account for differences arising from tax
1) Debitur mampu memenuhi syarat-syarat 1) The debtor is able to fulfill the conditions penghasilan dengan pajak yang dilaporkan di assesments.
sesuai Perjanjian Kredit Restrukturisasi under the Restructuring Credit Agreement surat pemberitahuan tahunan, atau untuk
dengan mempertimbangkan kemampuan by considering the ability of the debtor to memperhitungkan perbedaan yang muncul dari
debitur untuk memenuhi penilaian propsek fulfill the business performance pemeriksaan pajak.
usaha, kinerja dan kemampuan assessment, performance and ability to
membayar; pay; Utang atau restitusi pajak kini diukur Current tax payable or refundable is measured
2) Kredit berada pada kualitas kredit lancar 2) Credit’s quality is in current (collectibility 1) menggunakan estimasi terbaik atas jumlah using the best estimate of the amount expected
(kolektibilitas 1) sesuai dengan ketentuan in accordance with Bank Indonesia yang diperkirakan akan dibayar atau diterima, to be paid or received, taking into consideration
Bank Indonesia; dan regulations; and dengan mempertimbangkan ketidakpastian the uncertainty associated with the complexity
3) Debitur mampu membayar bunga di atas 3) Debtors are able to pay interest above a terkait dengan kompleksitas peraturan pajak. of tax regulations.
tingkat bunga tertentu minimal 3 (tiga) certain interest rate of at least 3 (three)
bulan atau periode angsuran berturut-turut. months or a period of successive Pajak tangguhan diakui atas perbedaan Deferred tax is recognized in respect of
installments. temporer antara nilai tercatat aset dan liabilitas temporary differences between the carrying
untuk tujuan pelaporan keuangan dan nilai yang amounts of assets and liabilities for financial
m. Efek-efek m. Securities digunakan untuk tujuan perpajakan. Pajak reporting purposes and the amounts used for
tangguhan diukur dengan menggunakan tarif taxation purposes. Deferred tax is measured at
Pada saat pengakuan awal, efek-efek dicatat At initial recognition, securities are recorded pajak yang diharapkan untuk ditetapkan atas the tax rates that are expected to be applied to
sesuai dengan kategorinya yaitu aset keuangan according to their category, i.e., amortized cost, perbedaan temporer pada saat pembalikan, temporary differences when they reverse,
diklasifikasikan pada biaya perolehan yang fair value through other comprehensive income berdasarkan peraturan yang telah berlaku atau based on the laws that have been enacted or
diamortisasi, nilai wajar melalui penghasilan or at fair value through profit or loss. Refer to secara substantif berlaku pada tanggal substantively enacted as of the reporting date.
komprehensif lain atau nilai wajar melalui laba Note 2f for the accounting policies of financial pelaporan. Metode ini juga mengharuskan This method also required the recognition of
rugi. Lihat Catatan 2f untuk kebijakan akuntansi assets and liabilities pengakuan manfaat pajak masa depan, seperti future tax benefits, such as tax loss
atas aset dan liabilitas keuangan. rugi fiskal yang belum dikompensasi, apabila carryforwards, to the extent that realization of
besar kemungkinan manfaat pajak tersebut such benefits is probable.
n. Pajak Penghasilan n. Income Taxes dapat direalisasi.
Beban pajak penghasilan terdiri dari beban Income tax expense comprises current and Aset pajak tangguhan ditelaah ulang pada Deferred tax assets are reviewed at each
pajak kini dan beban pajak tangguhan. Beban deferred tax. Income tax expense is recognized setiap tangal pelaporan dan dikurangkan reporting date and are reduced to the extent
pajak penghasilan diakui pada laba rugi, kecuali in profit or loss except to the extent that it dengan manfaat pajak sejumlah nilai yang that it is no longer probable that the related tax
untuk komponen yang diakui secara langsung relates to items recognized directly in equity or besar kemungkinan yang tidak dapat benefit will be realized; such reductions are
di ekuitas atau di penghasilan komprehensif in other comprehensive income. terealisasi; pengurangan tersebut akan dibalik reversed when the probability of future taxable
lain. ketika kemungkinan atas laba kena pajak di incomes improves.
masa depan meningkat.
Aset pajak tangguhan yang belum diakui dinilai Unrecognized deferred tax assets are
kembali pada setiap tanggal pelaporan dan reassessed at each reporting date and
diakui sepanjang kemungkinan besar laba kena recognized to the extent that it has become
pajak masa depan akan tersedia untuk probable that future taxable incomes will be
digunakan. available against which they can be used.
29 30
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The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued) o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets, Right-of-Use-Assets and
Sewa (lanjutan) Lease Liability (continued)
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account the Metode penyusutan, masa manfaat dan nilai Depreciation methods, useful lives and residual
atas posisi pajak yang tidak pasti dan tambahan impact of uncertain tax positions and any residu aset tetap ditelaah pada setiap tanggal values of fixed assets are reassessed at each
pajak serta penalti. additional taxes and penalties. pelaporan dan disesuaikan jika lebih tepat, reporting date and adjusted as appropriate, to
untuk memastikan bahwa metode penyusutan, ensure that they reflect the expected economic
Koreksi atas kewajiban pajak diakui pada saat Amendments to tax obligations are recognized masa manfaat dan nilai residu tersebut telah benefits derived from these assets.
surat ketetapan pajak diterima, atau apabila when an assessment is received, or if objection mencerminkan manfaat ekonomi yang
diajukan keberatan dan atau banding, maka and or appeal is applied, when the results of the diharapkan dari aset tersebut.
koreksi diakui pada saat keputusan atas objection or the appeal are received.
keberatan atau banding itu diterima. Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi tahun berjalan, charged to profit or loss for the year, while
o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets, Right-of-Use-Assets and sedangkan renovasi dan penambahan yang renovation and improvements, which are
Sewa Lease Liability jumlahnya signifikan dan memperpanjang significant and prolong the useful life of assets,
masa manfaat dikapitalisasi ke aset tetap yang are capitalized to the respective assets. The
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost. bersangkutan. Nilai tercatat serta akumulasi carrying amount and the related accumulated
perolehan. Biaya perolehan mencakup harga Cost includes its purchase price and any costs penyusutan atas aset tetap yang dijual, depreciation of fixed assets which are sold are
pembelian dan semua biaya yang terkait secara directly attributable to bringing the asset to the dikeluarkan dari kelompok aset tetap yang removed from the related group of assets, and
langsung untuk membawa aset tersebut ke location and condition necessary for it to be bersangkutan, dan laba atau ruginya diakui the gain or loss is recognized as income or
lokasi dan kondisi yang diinginkan agar aset capable of operating in the manner intended by sebagai pendapatan atau beban dalam laba expense in profit or loss.
siap digunakan sesuai dengan maksud management. rugi.
manajemen.
Kebijakan sewa Leases policy
Setelah pengukuran awal, aset tetap diukur Subsequent to initial measurement, fixed
dengan model biaya, yaitu dicatat pada biaya assets are measured using the cost model, i.e Bank mengakui liabilitas sewa, sebagai The Bank recognised a lease liability, being the
perolehan dikurangi akumulasi penyusutan dan carried at its cost less any accumulated pembayaran sewa yang tersisa termasuk atas remaining lease payments including extensions
akumulasi rugi penurunan nilai. depreciation and accumulated impairment opsi perpanjangan dimana perpanjangan options where renewal is reasonably certain,
losses. hampir dapat dipastikan, didiskontokan discounted using the incremental borrowing
menggunakan tingkat bunga pinjaman rate at the date of initial application. Meanwhile,
Biaya pengurusan hak legal atas tanah ketika Costs relating with acquisition of legal titles on inkremental pada tanggal penerapan awal. rights of use assets include the amount of lease
tanah diperoleh pertama kali diakui sebagai the land rights are recognized as part of Sedangkan aset hak guna mencakup jumlah liabilities recognized, initial direct costs paid,
bagian biaya perolehan tanah dan tidak acquisition cost of land and not amortized, liabilitas sewa yang diakui, biaya langsung awal recovery costs and lease payments made on or
disusutkan, kecuali terdapat bukti yang except there is evidence indicating that the yang dibayarkan, biaya pemulihan dan before the start date of the lease, less rental
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is probable pembayaran sewa yang dilakukan pada atau incentives received. Rights of use assets are
pembaruan hak atas tanah tersebut or certainly not be obtained. While costs of sebelum tanggal mulai sewa, dikurangi insentif depreciated using the straight-line method over
kemungkinan besar atau pasti tidak diperoleh. extension or renewal of legal titles on the land sewa yang diterima. Aset hak guna disusutkan the shorter period between the lease term and
Sedangkan biaya perpanjangan atau rights are deferred and recognized as intangible dengan metode garis lurus selama jangka the estimated useful life of the asset.
pembaruan hak legal atas tanah diakui sebagai assets and amortized using the straight-line waktu yang lebih pendek antara masa sewa
aset tak berwujud dan diamortisasi method over the legal term of the land rights or dengan estimasi masa manfaat aset.
menggunakan metode garis lurus selama economic life of the land, whichever is shorter.
periode yang lebih pendek antara hak atas Beban keuangan dicatat dalam laporan laba Finance expense is recorded in the statement
tanah atau umur ekonomis tanah. rugi. Aset sewa (disajikan sebagai bagian aset of income. Leased assets (presented under
tetap) disusutkan selama jangka waktu yang fixed assets) are depreciated over the shorter
Kecuali tanah yang tidak disusutkan, aset tetap Except for land, which is not depreciated, other lebih pendek antara umur manfaat aset sewa of the estimated useful life of the assets and the
lainnya disusutkan menggunakan metode garis fixed assets are depreciated using straight line dan periode masa sewa, jika tidak ada lease term, if there is no reasonable certainty
lurus selama estimasi masa manfaatnya method over the estimated useful lives of the kepastian yang memadai bahwa Bank akan that Bank will obtain ownership by the end of
sebagai berikut: assets, as follows: mendapatkan hak kepemilikan pada akhir masa the lease term.
sewa.
Tahun/Years
Gedung 20 Buildings
Renovasi dan perbaikan gedung 3-7 Leasehold improvement
Perlengkapan dan perabot kantor 4-8 Office equipment, furniture and fixtures
Kendaraan bermotor 4 Vehicles
31 32
Page 167
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
p. Aset Takberwujud p. Intangible Assets r. Aset lain-lain r. Other assets
Aset takberwujud (perangkat lunak dan lisensi Intangible assets (software and software Aset lain-lain terdiri dari tagihan atas transaksi Other assets include receivables from
penggunaan perangkat lunak) dicatat sebesar license) are stated at cost less accumulated agunan yang diambil alih, piutang lain-lain, foreclosed asset transactions, other receivable,
biaya perolehan dikurangi akumulasi amortisasi amortization and accumulated impairment akrual bunga, setoran jaminan dan lain-lain. accruals interest, security deposits and others.
dan akumulasi rugi penurunan nilai aset. losses. Subsequent expenditure on intangible
Pengeluaran selanjutnya yang jumlahnya assets, which is significant, is capitalized only s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
signifikan akan dikapitalisasi hanya jika when it increases the future economic benefits Penurunan Nilai Impairment Losses
pengeluaran tersebut menambah manfaat embodied in the specific asset to which it
ekonomis aset yang bersangkutan di masa relates. All other expenditures are expensed as Aset keuangan Financial assets
mendatang. Pengeluaran lainnya dibebankan incurred. Amortization is recognized in profit or
pada saat terjadinya. Amortisasi diakui pada loss over the estimated useful lives of 8 years Bank mengakui penyisihan kerugian kredit Bank recognize the allowance for expected
laba rugi selama estimasi masa manfaat using straight line method. diekspektasikan pada instrumen keuangan credit losses on financial instruments that are
8 tahun dengan menggunakan metode garis yang tidak diukur pada nilai wajar melalui laba not measured at fair value through profit or loss.
lurus. rugi.
Metode amortisasi, masa manfaat dan nilai Amortization method, useful lives and residual Tidak ada penyisihan kerugian kredit There is no allowance for expected credit
residu ditelaah pada setiap tanggal pelaporan values are reviewed at each reporting date and ekspektasian pada investasi instrumen ekuitas. losses on investment in equity instruments.
dan disesuaikan jika lebih tepat, untuk adjusted as appropriate, to ensure that they
memastikan bahwa metode penyusutan, masa reflect the expected economic benefits derived Bank mengukur cadangan kerugian sejumlah The Bank measure the allowance for losses for
manfaat dan nilai residu tersebut telah from these assets. kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
mencerminkan manfaat ekonomi yang umurnya, kecuali untuk hal berikut, diukur for the following, which are measured according
diharapkan dari aset tersebut. sejumlah kerugian kredit ekspektasian to 12-month expected credit losses:
12 bulan:
q. Agunan yang Diambil Alih q. Foreclosed Assets
i. Instrumen utang yang memiliki risiko kredit i. Debt instruments that have low credit risk
Pada saat pengakuan awal, agunan yang Foreclosed assets acquired in conjunction with rendah pada tanggal pelaporan; dan at the reporting date; and
diambil alih sehubungan dengan penyelesaian settlement of loans are initially recorded at their ii. Instrumen keuangan lainnya yang risiko ii. Other financial instruments for which credit
kredit dicatat sebesar nilai wajar setelah fair value less costs to sell but not to exceed the kreditnya tidak meningkat secara signifikan risk has not increased significantly since
dikurangi biaya untuk menjualnya tetapi tidak carrying value of loans. The Bank does not sejak pengakuan awal. initial recognition.
melebihi nilai tercatat kredit yang diberikan. recognize any gains when the Bank foreclosed
Bank tidak mengakui keuntungan pada saat an asset. Subsequent to initial recognition, Bank menganggap instrumen utang memiliki The Bank considers debt instruments to have
pengambilalihan aset. Setelah pengakuan foreclosed assets are recorded at carrying risiko kredit yang rendah ketika peringkat risiko low credit risk when the credit risk rating is at
awal, agunan yang diambil alih dicatat sebesar amount or at fair value less costs to sell, kreditnya setara dengan definisi investment par with the globally understood definition of
nilai yang lebih rendah antara nilai tercatat whichever is lower. The excess between the grade yang dipahami secara global. investment grade.
dengan nilai wajar setelah dikurangi biaya untuk carrying value and fair value less costs to sell is
menjualnya. Selisih lebih antara nilai tercatat recognized as impairment losses in profit or Kerugian kredit ekspektasian 12 bulan adalah The 12-month expected credit loss is part of the
dengan nilai wajar agunan yang diambil alih loss. bagian dari kerugian kredit ekspektasian expected credit loss throughout its lifetime that
setelah dikurangi biaya untuk menjualnya diakui sepanjang umurnya yang merepresentasikan represents an expected credit loss arising from
sebagai kerugian penurunan nilai dalam laba kerugian kredit ekspektasian yang timbul dari a default on financial instruments that might
rugi. peristiwa gagal bayar instrumen keuangan yang occur within 12 months after reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
Agunan yang diambil alih tidak disusutkan dan Foreclosed assets are not depreciated and pelaporan.
beban-beban sehubungan dengan perolehan expenses in relation with the acquisition and
dan pemeliharaan aset tersebut dibebankan maintenance of those assets are charged to
pada laba rugi pada saat terjadinya. profit or loss as incurred.
Selisih antara nilai tercatat dan hasil penjualan The difference between the carrying value and
dari agunan yang diambil alih diakui sebagai the proceeds from the sale of foreclosed assets
laba atau rugi pada saat penjualan agunan is recognized as gain or loss at the time of sale
yang diambil alih, dan diakui sebagai and recognized as income or expense in profit
pendapatan atau beban pada laba rugi. or loss.
Manajemen melakukan evaluasi atas nilai Management evaluates the value of foreclosed
agunan yang diambil alih secara berkala. assets on a periodic basis.
33 34
Page 168
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued) Penurunan Nilai (lanjutan) Impairment Losses (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses Aset Keuangan yang Direstrukturisasi Restructured Financial Assets (continued)
(lanjutan)
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
yang diukur sebagai berikut: as follows: ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due
i. aset keuangan yang tidak memburuk pada i. financial assets that do not deteriorate at kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an
tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss penilaian apakah aset keuangan yang ada assessment is made whether recognition of
ekspektasian diukur sebesar selisih antara is measured at the difference between the harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
selisih antara arus kas yang terutang difference between the cash flows owed to (lanjutan) follows: (continued)
kepada Bank sesuai dengan kontrak dan the Bank in accordance with the contract
arus kas yang diperkirakan akan diterima and the cash flows expected to be received ii. Jika restrukturisasi akan menghasilkan ii. If the restructuring will result in a
oleh Bank); by the Bank); penghentian pengakuan aset yang ada, derecognition of the existing assets, the
ii. aset keuangan yang memburuk pada ii. financial assets that deteriorate at the maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is sebagai arus kas akhir dari aset keuangan final cash flow of the existing financial
ekspektasian diukur sebesar selisih antara measured at the difference between the yang ada pada saat penghentian assets at the time of derecognition. This
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
masa depan yang diestimasi; value of estimated future cash flows; dalam perhitungan kekurangan kas dari cash shortages from existing financial
iii. komitmen pinjaman yang belum ditarik, iii. for undisbursed loan commitments, aset keuangan yang ada yang assets which are discounted from the date
kerugian kredit ekspektasian diukur expected credit losses are measured at the didiskontokan dari tanggal penghentian of derecognition to the reporting date using
sebesar selisih antara nilai kini jumlah arus difference between the present value of the pengakuan ke tanggal pelaporan the initial effective interest rate of the
kas jika komitmen ditarik dan arus kas yang amount of cash flow if the commitments is menggunakan suku bunga efektif awal dari existing financial assets.
diperkirakan akan diterima oleh Bank; withdrawn and the cash flow expected to aset keuangan yang ada.
be received by the Bank;
iv. kontrak jaminan keuangan, kerugian kredit iv. for financial guarantee contracts, expected Aset Keuangan yang Dibeli atau yang Purchased or Originated Credit Impaired
ekspektasian diukur sebesar selisih antara credit losses are measured at the Berasal dari Aset Keuangan Memburuk Financial Assets - POCI
pembayaran yang diperkirakan untuk difference between the estimated
mengganti pemegang atas kerugian kredit payments to replace the holder for the Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
yang terjadi dikurangi jumlah yang credit losses incurred less the amount apabila terdapat bukti objektif penurunan nilai there is objective evidence of impairment at
diperkirakan dapat dipulihkan. estimated to be recoverable. pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan kerugian allowance for credit losses is recognized
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets kredit yang diakui karena harga pembelian atau because the purchase price or value has
nilainya telah termasuk estimasi kerugian kredit included lifetime estimated credit losses.
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are sepanjang umurnya. Selanjutnya, perubahan Furthermore, changes in lifetime credit losses,
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing kerugian kredit sepanjang umurnya, apakah whether positive or negative, are recognized in
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due positif atau negatif, diakui dalam laporan laba the statement of profit or loss as part of the
kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an rugi sebagai bagian dari cadangan kerugian allowance for impairment losses.
penilaian apakah aset keuangan yang ada assessment is made whether recognition of penurunan nilai.
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
follows:
i. Jika restrukturisasi tidak mengakibatkan i. If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset yang shortages of existing assets.
ada.
35 36
Page 169
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued) Penurunan Nilai (lanjutan) Impairment Losses (continued)
Penyajian Penyisihan Kerugian Kredit Presentation of Allowance for Expected Aset non-keuangan Non-financial assets
Ekspektasian dalam Laporan Posisi Credit Losses in Statements of Financial
Keuangan Position Nilai tercatat aset non-keuangan, selain aset The carrying amount of the Bank's non-financial
pajak tangguhan, ditelaah pada setiap tanggal assets, other than deferred tax assets, are
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is pelaporan untuk menentukan ada tidaknya reviewed at each reporting date to determine
disajikan dalam laporan posisi keuangan presented in the statement of financial positions indikasi penurunan nilai. Jika terdapat indikasi whether there is any indication of impairment. If
sebagai berikut: as follows: adanya penurunan nilai tersebut, maka nilai any such indication exists, then the asset's
terpulihkan aset diestimasi. Kerugian recoverable amount is estimated. An
i. Aset keuangan yang diukur pada biaya i. Financial assets measured at amortized penurunan nilai diakui jika nilai tercatat suatu impairment loss is recognized if the carrying
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses aset melebihi estimasi nilai terpulihkannya. Nilai amount of an asset exceeds its estimated
kerugian kredit ekspektasian disajikan is presented as a deduction from the gross terpulihkan suatu aset adalah nilai yang recoverable amount. The recoverable amount
sebagai pengurang dari jumlah tercatat carrying amount of the asset; terbesar antara nilai pakai aset dan nilai wajar of an asset is the greater of its value in use and
bruto aset; dikurangi biaya penjualan. Dalam penentuan its fair value less cost to sell. In assessing value
ii. Komitmen pinjaman dan kontrak jaminan ii. Loan commitments and financial nilai pakai aset, estimasi arus kas masa depan in use, the estimated future cash flows are
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for didiskontokan menggunakan tingkat diskonto discounted to their present value using a pretax
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a sebelum pajak yang menggambarkan penilaian discount rate that reflects current market
provision; pasar kini atas nilai waktu dari uang dan risiko assessments of the time value of money and
iii. Instrumen utang yang diukur pada nilai iii. Debt instruments measured at fair value yang terkait dengan aset yang bersangkutan. the risks specific to the asset.
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are Untuk tujuan pengujian penurunan nilai, aset For the purpose of impairment testing, assets
ekspektasian tidak diakui dalam laporan not recognized in the statement of financial yang tidak dapat diuji secara individual dapat that cannot be tested individually are grouped
posisi keuangan karena jumlah tercatat position because the carrying amounts of digabungkan ke dalam kelompok aset terkecil together into the smallest group of assets that
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values. yang menghasilkan arus kas masuk dari generates cash inflows from continuing use that
Namun demikian penyisihan kerugian However, allowance for expected credit penggunaan berkesinambungan yang are largely independent of the cash inflows of
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other sebagian besar independen dari arus kas other assets.
diakui dalam penghasilan komprehensif comprehensive income. masuk dari aset lainnya.
lain.
Kerugian penurunan nilai atas aset non- Impairment losses in respect of non-financial
Penerimaan Kembali atas Aset Keuangan Recoveries of Written-off Financial Assets keuangan yang diakui pada periode assets recognized in prior periods are assessed
yang Telah Dihapusbukukan sebelumnya ditelaah pada setiap tanggal at each reporting date for any indications that
pelaporan untuk menilai apakah terdapat the loss has decreased or no longer exists. An
Ketika kredit yang diberikan tidak tertagih, kredit When a loan is uncollectible, it is written off indikasi bahwa rugi penurunan nilai yang telah impairment loss is reversed if there has been a
yang diberikan tersebut dihapusbuku dengan against the related allowance for impairment diakui sebelumnya telah menurun atau tidak change in the estimates used to determine the
menjurnal balik cadangan kerugian penurunan loss. Such loans are written off after all the ada lagi. Kerugian penurunan nilai dibalik jika recoverable amount. An impairment loss is
nilai. Kredit yang diberikan tersebut dapat necessary procedures have been completed terdapat perubahan estimasi yang digunakan reversed only to the extent that the asset's
dihapus buku setelah semua prosedur yang and the amount of the loss has been untuk menentukan nilai terpulihkan. Jumlah carrying amount does not exceed the carrying
diperlukan telah dilakukan dan jumlah kerugian determined. kerugian penurunan nilai yang dibalik tidak amount that would have been determined, net
telah ditentukan. boleh menyebabkan nilai aset melebihi nilai of depreciation or amortization, if no impairment
tercatat neto setelah penyusutan atau loss had been recognized.
Penerimaan kembali atas aset keuangan yang The recoveries of written-off financial assets in amortisasi, seandainya tidak ada kerugian
telah dihapusbukukan pada tahun berjalan the current year are credited by adjusting the penurunan nilai yang diakui.
dikreditkan dengan menyesuaikan akun allowance for impairment losses accounts.
cadangan kerugian penurunan nilai. Recoveries of written-off financial assets from t. Simpanan dari Nasabah dan Bank Lain t. Deposits from Customers and Other Banks
Penerimaan kembali atas aset keuangan yang previous years are recorded as operational
telah dihapusbukukan pada tahun sebelumnya income other than interest income. Simpanan pada awalnya diukur pada nilai wajar Deposits are initially measured at fair value less
dicatat sebagai pendapatan operasional selain dikurangi biaya transaksi yang dapat directly attributable transaction costs, and
pendapatan bunga. diatribusikan secara langsung untuk perolehan subsequently measured at amortized cost
simpanan, dan setelah pengakuan awal diukur using the effective interest method.
pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif.
37 38
Page 170
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued) (lanjutan) (continued)
u. Efek-efek yang Diterbitkan u. Marketable Securities Issued z. Pendapatan dan Beban Bunga z. Interest Income and Expenses
Efek-efek yang diterbitkan pada pengukuran Marketable securities issued are initially Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
awal disajikan sebesar nilai wajar ditambah measured at fair value plus directly attributable laba rugi menggunakan metode suku bunga in profit or loss using the effective interest
dengan biaya transaksi (jika ada) yang dapat transaction costs (if any). Subsequently efektif. method.
diatribusikan langsung dengan perolehan/ transaction costs are amortized using the
penerbitan efek-efek yang diterbitkan. Biaya effective interest rate up to the maturity of Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
transaksi kemudian diamortisasi dengan suku marketable securities. Marketable securities dalam laporan laba rugi dan penghasilan statement of profit or loss and other
bunga efektif sampai dengan jatuh tempo dari issued are classified as financial liabilities at komprehensif lain meliputi: comprehensive income include:
efek-efek yang diterbitkan. amortized cost.
Bunga atas aset keuangan dan liabilitas Interest on financial assets and liabilities at
v. Liabilitas Imbalan Kerja v. Obligation for Employment Benefits keuangan yang dicatat pada biaya amortized cost calculated using the effective
perolehan diamortisasi yang dihitung interest method; and
Liabilitas imbalan kerja dihitung sebesar nilai The obligation for employment benefits is menggunakan metode suku bunga efektif;
kini dari estimasi jumlah liabilitas imbalan kerja calculated at present value of estimated future dan
di masa depan yang timbul dari jasa yang telah benefits that the employees have earned in Bunga atas efek-efek yang tersedia untuk Interest on available-for-sale securities
diberikan oleh karyawan pada masa kini dan return for their services in the current and prior dijual yang dihitung menggunakan metode calculated using the effective interest
masa lalu. Perhitungan dilakukan oleh aktuaris periods. The calculation is performed by an suku bunga efektif. method.
independen dengan metode projected-unit- independent actuary using the projected-unit-
credit. credit method. Pendapatan bunga atas aset keuangan yang Interest on impaired financial assets continues
mengalami penurunan nilai tetap diakui atas to be recognized using the rate of interest used
Keuntungan atau kerugian yang timbul dari Gains or losses arising from actuarial dasar suku bunga yang digunakan untuk to discount the future cash flows for the
pengukuran kembali aktuarial dari liabilitas remeasurements of the net defined benefit mendiskonto arus kas masa datang dalam purposes of measuring the impairment losses.
imbalan pasti bersih diakui segera sebagai liability are recognized immediately in other pengukuran kerugian penurunan nilai.
penghasilan komprehensif lain. Ketika manfaat comprehensive income. When the benefits of a
atas program berubah atau ketika terjadi plan are changed or when a plan is curtailed, aa. Pendapatan dan Beban Provisi dan Komisi aa. Fees and Commission Income and
kurtailmen program, dampak perubahan atas the resulting change in benefit that relates to Expenses
manfaat sehubungan dengan jasa lalu atau past service or the gain or loss on curtailment is
keuntungan atau kerugian atas kurtailmen recognized immediately in profit or loss. Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
diakui segera dalam laba rugi. merupakan bagian tak terpisahkan dari suku that are integral to the effective interest rate on
bunga efektif aset keuangan atau liabilitas a financial asset or liability are included in the
w. Modal Saham w. Share Capital keuangan dimasukkan ke dalam perhitungan measurement of the effective interest rate.
suku bunga efektif.
Saham diklasifikasikan sebagai ekuitas jika Shares are classified as equity when there is no
tidak terdapat kewajiban kontraktual untuk contractual obligation to transfer cash or other Pendapatan provisi dan komisi yang diperoleh Fees and commissions income earned from a
mentransfer kas atau aset keuangan lainnya. financial assets. atas beragam jasa yang diberikan kepada range of services rendered to customers are
nasabah umumnya diakui pada saat normally recognized upon a completion of a
x. Beban Emisi Saham x. Share Issuance Costs penyelesaian transaksi. Untuk jasa yang transaction. For services provided over a period
diberikan selama periode waktu tertentu atau of time or credit risk undertaken, fees and
Beban emisi saham yang terjadi sehubungan Shares issuance costs related to the public periode risiko kredit yang diterima, provisi dan commissions are amortized over the relevant
dengan penawaran saham umum kepada offering of shares are deducted from the komisi diamortisasi selama periode waktu period.
masyarakat dikurangkan langsung dari hasil proceeds and presented as a deduction in the terkait.
emisi dan disajikan sebagai pengurang pada “Additional Paid-in-Capital” account under
akun “Tambahan Modal Disetor” sebagai equity section in the statement of financial ab. Pendapatan Transaksi Perdagangan - Neto ab. Trading Income - Net
bagian dari ekuitas pada laporan posisi position.
keuangan. Pendapatan bersih instrumen yang Net trading income comprises gains less losses
diperdagangkan terdiri dari keuntungan on derivative assets and liabilities and includes
y. Laba per Saham y. Earnings per Share dikurangi kerugian atas aset dan liabilitas all realized and unrealized fair value changes
derivatif yang dimiliki untuk diperdagangkan, and foreign exchange differences.
Laba per saham dasar dihitung dengan Basic earnings per share is computed by dan termasuk perubahan nilai wajar yang sudah
membagi laba tahun berjalan dengan rata-rata dividing income for the year by the weighted ataupun yang belum direalisasi dan selisih kurs.
tertimbang jumlah saham yang beredar selama average number of outstanding shares during
tahun berjalan. the year.
39 40
Page 171
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
(lanjutan) (continued) Manajemen Modal (lanjutan) Management Policies (continued)
ac. Segmen Operasi ac. Operating Segment a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Beberapa prinsip utama dalam manajemen Some key principles in the management of
Segmen operasi adalah komponen dari entitas An operating segment is a component of an
risiko kredit yang ditetapkan Bank antara lain: credit risk applied by the Bank are as follows:
yang terlibat dalam aktivitas bisnis yang mana entity that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incur • Dewan Komisaris dan Direksi bertanggung • Board of Commissioners and Board of
beban, termasuk pendapatan dan beban terkait expenses, including revenues and expenses jawab atas efektivitas penerapan Directors are responsible for the effective
dengan transaksi dengan komponen lainnya that relate to transactions with any of the entity’s manajemen risiko kredit; implementation of credit risk management;
dari entitas, yang hasil operasinya dikaji ulang other components, whose operating results are • Melakukan pemberdayaan unit-unit kerja • Empower independent work units to
secara berkala oleh pengambil keputusan reviewed regularly by the chief operating independen untuk melakukan perform internal control over the work units
operasional untuk membuat keputusan tentang decision maker to make decisions about pengendalian internal atas unit-unit kerja associated with the process of granting
sumber daya yang dialokasikan pada segmen resources allocated to the segment and assess yang terkait dengan proses pemberian credit;
tersebut dan menilai kinerjanya, dan tersedia its performance, and for which discrete kredit;
informasi keuangan yang dapat dipisahkan. financial information is available. • Bank telah memiliki Prinsip-prinsip Dasar • The Bank has Credit Risk Principles, which
Risiko Kredit, yang berguna sebagai acuan is used as the basic reference in
Karena pada saat ini Direksi Bank hanya As the Bank’s Board of Directors currently only dasar dalam menjalankan fungsi performing Credit Risk Management
menelaah alokasi aset keuangan tertentu di reviews the allocation of certain financial assets Manajemen Risiko Kredit yang tidak boleh function which can not be violated;
antara nasabah ritel dan wholesale, tetapi tidak amongst retail and wholesale customers, but dilanggar;
untuk hasil operasi lainnya serta informasi not the other operating results and the discrete • Proses persetujuan kredit dilakukan secara • Loan approval process is done on a
keuangan yang dapat dipisahkan juga tidak financial information is also currently sentralisasi di Kantor Pusat melalui centralized basis at the Head Office
tersedia di Bank, maka manajemen unavailable within the Bank, therefore, the pertemuan Komite Kredit; through Credit Committee meeting;
berkeyakinan bahwa Bank pada saat ini management believes that the Bank is being • Melakukan identifikasi risiko yang melekat • Identify the inherent risks in new products
dikelola sebagai segmen operasi tunggal. managed as a single operating segment. pada produk dan aktivitas baru; and activities;
• Melakukan pengawasan harian terhadap • Conduct daily monitoring of credit arrears,
ad. Standar Akuntansi yang Berlaku Efektif ad. Accounting Standards Effective on tunggakan kredit diatas 7 hari untuk above 7 days to anticipate the non-
Tanggal 1 Januari 2025 January 1, 2025 mengantisipasi terjadinya kredit performing loans, monitor and provide
bermasalah, memonitor dan memberikan early warning of potential losses due to a
Berikut amendemen dan penyesuaian atas The following are amendments and peringatan dini (early warning) atas potensi deterioration in loan collectability;
standar yang berlaku efektif untuk periode yang improvements to standards which effective for kerugian yang disebabkan penurunan
dimulai pada atau setelah 1 Januari 2025, periods beginning on or after January 1, 2025, kolektibilitas kredit;
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows: • Melakukan perbaikan kualitas aset • Improve the quality of productive assets,
produktif, penyebaran risiko portofolio credit portfolio risk distribution by ensuring
Amendemen PSAK 221: “Pengaruh Amendment of PSAK 221: “Effect of kredit dengan memastikan diversifikasi diversified loan portfolio in industry sectors
Perubahan Kurs Valuta Asing” tentang Changes in Foreign Exchange Rates" portofolio kredit di sektor-sektor industri and market segments; and
kekurangan ketertukaran. regarding the lack of convertibility. maupun segmen pasar; dan
• Melakukan restrukturisasi dan • Conduct restructuring and resolution of
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital penyelesaian agunan yang diambil alih. foreclosed assets.
Manajemen Modal Management Policies
Untuk mengendalikan dan memelihara To control and sustain minimal exposure of
a. Risiko Kredit a. Credit Risk eksposur risiko kredit pada tingkat minimal yang credit risk to the Bank resulting from its loans:
Risiko Kredit adalah risiko akibat kegagalan Credit Risk is the risk arising from the failure of berasal dari kredit yang diberikan:
pihak lawan dalam memenuhi kewajiban counterparties to fulfill its obligations, including
• Bank telah memiliki sistem deteksi dini • The Bank has early problem detection
kepada Bank, termasuk risiko kredit akibat credit risk due to failure of the debtor, credit
permasalahan melalui ”early alert” dan system through “early alert” and disciplined
kegagalan debitur, risiko konsentrasi kredit, concentration risk, counterparty credit risk, and
pemantauan yang ketat; dan monitoring; and
counterparty credit risk, dan settlement risk. settlement risk. Credit risk management is to
• Seluruh kredit yang diberikan dijamin • All loans are secured by collateral, except
Manajemen risiko kredit bertujuan untuk ensure that the credit is granted based on the
dengan agunan, kecuali untuk jenis kredit for certain loans such as high quality
memastikan bahwa kredit diberikan principles of sound lending.
tertentu seperti kredit korporasi berkualitas corporate loans, personal loans and
berdasarkan prinsip pemberian kredit yang
tinggi, kredit perorangan dan fasilitas antar interbank loans.
sehat.
bank.
41 42
Page 172
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued) a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Untuk mengantisipasi adanya risiko kredit yang To anticipate the inherent credit risk in debtors’ Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
melekat pada kegiatan usaha debitur, Bank business activities, the Bank needs to review
perlu menelaah kualitas kredit debitur baru dan the credit quality of new debtors and existing Tabel berikut menyajikan eksposur maksimum The following table presents the Bank’s
debitur lama, serta menerapkan peraturan dan debtors, and implements the Bank’s regulation Bank terhadap risiko kredit untuk instrumen maximum exposure to credit risk of financial
kebijakan Bank mengenai kriteria penerimaan and policy on credit acceptance criteria, which keuangan pada laporan posisi keuangan dan instruments in the statement of financial
kredit, yang mengatur persyaratan minimum describes minimum requirements covering rekening administratif, tanpa memperhitungkan position and off-balance sheet accounts,
yang diperlukan, yang mencakup aspek owner, management, industry, financial agunan yang dimiliki atau perlindungan kredit without taking into account any collateral held
pemilik, manajemen, industri, kinerja keuangan, performance, administration and lainnya: or other credit enhancement:
administrasi dan dokumentasi serta agunan. documentation and collateral aspects.
2025
Agar penerapan fungsi manajemen risiko kredit In order for the implementation of credit risk Pemerintah
sejalan dengan risk appetite yang telah management function in line with the risk dan Bank
Indonesia/
ditetapkan, Direksi membentuk Komite Kredit appetite set by the Bank, Board of Directors Government
yang memiliki fungsi dan tanggung jawab established Credit Committee which functions Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
sebagai berikut: and responsibilities are as follows:
Current accounts with
Giro pada Bank Indonesia - 364.492 - - 364.492 Bank Indonesia
1. Memberikan persetujuan atau penolakan 1. Provide approval or rejection of credit in Giro pada bank lain - - 17.504 - 17.504 Current accounts with other banks
kredit sesuai dengan batas accordance with the authority/type of credit Penempatan pada Bank
Indonesia dan bank lain - 1.241.384 - - 1.241.384
Placements with Bank lndonesia
and other banks
wewenang/jenis kredit yang ditetapkan established by the Board of Directors; Tagihan derivatif 156 - 434 - 590 Derivative receivables
oleh Direksi; Tagihan akseptasi
Efek-efek yang dibeli dengan
87.889 - - - 87.889 Acceptance receivables
Securities purchased under
2. Melakukan koordinasi dengan Komite Aset 2. To coordinate with Assets and Liabilities janji dijual kembali - 10.872 - - 10.872 agreements to resell
dan Liabilitas (ALCO) dalam aspek Committee (ALCO) in the aspect of funding Kredit yang diberikan
Efek-efek
9.763.416
-
-
1.481.150
-
-
21.052
-
9.784.468
1.481.150
Loans
Securities
ketersediaan pendanaan untuk pencairan availability for loan disbursement; Aset lain-lain*) 135.726 - - 15 135.741 Other Assets*)
kredit; Komitmen dan kontinjensi
dengan risiko kredit 133.880 - - - 133.880
Commitments and contingencies
with credit risk
3. Memantau pelaksanaan kebijakan kredit; 3. Monitor the implementation of the credit
Total 10.121.067 3.097.898 17.938 21.067 13.257.970 Total
policy;
4. Bertindak sebagai penasehat dalam hal 4. Acting as an advisor for credit to related Persentase 76,34% 23,37% 0,13% 0,16% 100,00% Percentage
perkreditan kepada pihak terkait; parties;
5. Mengembangkan kebijakan kredit Bank; 5. Develop Bank’s credit policy; and
dan 2024
6. Mengevaluasi/menilai kinerja dari unit 6. Evaluate/assess the performance of
Pemerintah
bisnis dan unit penelaahan kredit. business unit and credit review unit. dan Bank
Indonesia/
Government
Limit Risiko dan Kebijakan Mitigasi Risk Limit and Mitigation Policies Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
Limit pemberian kredit ditelaah mengikuti Batas Lending limits are reviewed in the light of Bank’s Current accounts with
Maksimum Pemberian Kredit (BMPK) yang Legal Lending Limit (LLL) set by Bank based on Giro pada Bank Indonesia
Giro pada bank lain
-
-
410.213
-
-
38.818
-
-
410.213
38.818
Bank Indonesia
Current accounts with other banks
ditetapkan oleh Bank sesuai dengan peraturan the applicable regulator’s regulation. Penempatan pada Bank Placements with Bank lndonesia
regulator yang berlaku. Indonesia dan bank lain
Tagihan derivatif
-
190
1.014.401
-
321.900
3.079
-
-
1.336.301
3.269
and other banks
Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
Bank menerapkan kebijakan untuk memitigasi The Bank implements policies to mitigate credit janji dijual Kembali
Kredit yang diberikan
-
8.393.119
-
-
-
-
-
61.447
-
8.454.566
agreements to resell
Loans
risiko kredit dengan mengharuskan adanya risk by requiring collateral to secure the Efek-efek - 2.160.025 - - 2.160.025 Securities
agunan sebagai jaminan pelunasan kredit jika repayment of loan if the main source of debtor’s Aset lain-lain*) 87.687 - 9.246 3.884 100.817 Other assets*)
sumber pembayaran utama debitur melalui arus payment through cash flows is not fulfilled. Total 8.480.996 3.584.639 373.043 65.331 12.504.009 Total
kas tidak terpenuhi. Persentase 67,83% 28,67% 2,98% 0,52% 100,00% Percentage
Eksposur maksimum risiko kredit Maximum exposure to credit risk
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
Untuk aset keuangan yang diakui di laporan For financial assets recognized in the financial piutang lain-lain deposits, and other receivables.
keuangan, eksposur maksimum terhadap risiko statement, the maximum exposure to credit risk
kredit sama dengan nilai tercatatnya. Untuk is equal to their carrying amount. For bank
bank garansi dan irrevocable L/C yang guarantees and irrevocable L/C issued, the
diterbitkan, eksposur maksimum terhadap maximum exposure to credit risk is the
risiko kredit adalah nilai yang harus dibayarkan maximum amount that the Bank would have to
oleh Bank jika kewajiban atas bank garansi dan pay if the obligations on the bank guarantees
irrevocable L/C yang diterbitkan terjadi. and irrevocable L/C issued are called upon.
43 44
Page 173
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued) a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued) Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel di bawah ini menunjukkan net maximum The table below shows the net maximum Tabel berikut menyajikan komposisi kredit yang The following table presents the composition of
exposure (setelah memperhitungkan agunan) exposure (after considering collateral) to credit diberikan (sebelum penyisihan kerugian loans receivable (before allowance for
atas risiko kredit untuk efek-efek yang dibeli risk of securities purchase under agreements to penurunan nilai) yang mendapatkan manfaat impairment losses) that benefit from such
dengan janji dijual kembali pada tanggal resell as of December 31, 2025 and 2024: dari agunan, baik sebagian maupun penuh, partial or full collateralization as credit risk
31 Desember 2025 dan 2024: sebagai mitigasi dari risiko kredit: mitigation:
Eksposur 2025 2024
maksimum/
Maximum Agunan/ Eksposur neto/ Rp % Rp %
exposure Collateral Net exposure
Dijamin penuh dan sebagian 1.834.014 18,74 3.377.614 39,95 Fully and partially secured
2025 2025 Tidak memiliki jaminan 7.950.454 81,26 5.076.952 60,05 Unsecured
Efek-efek yang dibeli dengan 10.872 - - Securities purchased under
Total 9.784.468 100,00 8.454.566 100,00 Total
janji dijual kembali agreements to resell
Untuk kredit yang diberikan, Bank For the loans and receivables, Bank uses the Penilaian jaminan dapat dilakukan oleh penilai Collateral assessment can be performed by
menggunakan agunan untuk meminimalkan collateral to minimize the credit risk. Based on eksternal dan/atau penilai internal. Untuk kredit external and/or internal appraiser. Loans with
risiko kredit. Berdasarkan agunan, kredit Bank collaterals, the Bank’s loans are classified into dengan jumlah plafon debitur/grup debitur lebih plafond above Rp10,000, should be assessed
dapat dibedakan menjadi dua kelompok besar, two major category: dari Rp10.000, penilaiannya harus dilakukan by external/independent appraiser. Re-
yaitu: oleh penilai eksternal/independen. Penilaian assessment of collaterals is performed by
a. Secured loans; dan a. Secured loans; and kembali jaminan dilakukan baik oleh penilai internal and/or external appraiser every year for
b. Unsecured loans. b. Unsecured loans. internal dan/atau eksternal setahun sekali untuk performing loan. For non-performing loan, the
kredit yang performing. Untuk kredit yang non- frequency of re-assessment could be
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type performing, frekuensi penilaian kembali conducted more often. In term of down graded
dan nilai agunan yang dijaminkan sesuai skema and value of collateral according to the loan dilakukan lebih sering. Untuk kredit yang loans, re-assessment should be conducted
kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows: mengalami penurunan grading, maka penilaian immediately. Collateral generally is not held
kembali harus segera dilakukan. Pada over placements with Bank Indonesia and other
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings, umumnya, agunan tidak dimiliki atas banks and securities.
bangunan, kapal, mesin-mesin, vessels, machines, inventories and penempatan pada Bank Indonesia dan bank
persediaan dan kendaraan bermotor; vehicles; lain dan efek-efek.
b. Financial collateral, antara lain simpanan b. Financial collateral, such as deposits
(tabungan, giro dan deposito berjangka), (saving deposits, demand deposits and Proses penentuan peringkat kredit Bank The Bank’s credit rating determination
dan surat berharga; dan time deposits), and securities; and membedakan eksposur untuk menentukan processes differentiate exposures in order to
c. Lainnya, antara lain seperti piutang c. Others, for instance account receivables, eksposur mana yang memiliki faktor risiko lebih highlight those with greater risk factors and
dagang, garansi, garansi pemerintah dan guarantees, government guarantees and besar dan tingkat kerugian potensial yang lebih higher potential severity of loss. The credit
lembaga penjamin. guarantee institution. tinggi. Peringkat kredit setiap debitur ditelaah collectibility for each debtor is reviewed
secara berkala dan perubahannya regularly and any amendments are
Apabila terjadi default (gagal bayar), Bank akan At the time of default, Bank will use the diimplementasikan secepatnya. Peringkat implemented promptly. The credit collectibility
menggunakan agunan tersebut sebagai pilihan collateral as the last resort in recovering its kredit yang diterapkan atas setiap debitur juga applied for each debtor also considered credit
terakhir untuk pemulihan kredit. credit. mempertimbangkan kualitas kredit dari debitur quality of the respective debtor as determined
tersebut yang telah ditentukan oleh bank-bank by other banks.
Untuk unsecured loans, Bank tidak menetapkan For the unsecured loan Bank does not lain.
jenis dan nilai agunan yang dijaminkan sesuai determine the type and value of collateral
skema kredit. Keputusan pemberian kredit according to the loan scheme. The credit
berdasarkan pada riwayat kredit dari pemohon decision is based on the borrower's
kredit, bukan dari jenis agunannya. Bank creditworthiness, rather than by any type of
melakukan pemantauan pinjaman setelah collateral. Bank to perform the Loan Monitoring
pencarian kredit untuk mengetahui kualitas dari after loan disbursements to ensure the loan
pinjaman dan/atau perubahan yang terjadi quality and/or condition changes to anticipate
sehingga dapat segera mengantisipasi hal-hal as early possible to the possibilities that may
yang mungkin dapat merugikan Bank. harm the Bank.
45 46
Page 174
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued) a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued) Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Pembagian aset keuangan berdasarkan Distribution of financial assets by their credit Analisis umur kredit yang jatuh tempo tetapi The aging analysis of past due but not impaired
kualitas kreditnya disajikan di bawah ini: quality is summarised as below: tidak mengalami penurunan nilai pada tanggal loans as of December 31, 2025 and 2024, are
31 Desember 2025 dan 2024, sebagai berikut: as follows:
2025
Belum jatuh 2025
tempo dan Jatuh tempo Cadangan
1 sampai dengan 31 sampai dengan 61 sampai dengan
tidak tapi tidak kerugian
30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
mengalami mengalami penurunan
30 days 60 days 90 days Total
penurunan penurunan Mengalami nilai/
nilai/Neither nilai/Past penurunan Allowance for Modal kerja 384.619 - - 384.619 Working capital
past due nor due but not nilai/ Impairment Investasi 29.601 - - 29.601 Investment
impaired impaired Impaired losses Total
Total 414.220 - - 414.220 Total
Aset pada biaya perolehan
diamortisasi Assets at amortized cost Cadangan kerugian Allowance for
Current accounts with penurunan nilai (97.870) impairment losses
Giro pada Bank Indonesia 364.492 - - - 364.492 Bank lndonesia
Giro pada bank lain 17.504 - - (1) 17.503 Current account with other banks Neto 316.350 Net
Penempatan pada Bank Placement with Bank Indonesia
Indonesia dan bank lain 1.241.384 - - - 1.241.384 and other banks
Tagihan Akseptasi 87.889 - - (211) 87.678 Acceptance Receivables 2024
Efek-efek yang dibeli dengan Securities purchased under
janji dijual Kembali 10.872 - - - 10.872 agreements to resell 1 sampai dengan 31 sampai dengan 61 sampai dengan
Kredit yang diberikan 9.151.030 414.220 219.218 (381.241) 9.403.227 Loans 30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
Efek-efek 346.624 - - - 346.624 Securities 30 days 60 days 90 days Total
Aset lain-lain*) 135.741 - - - 135.741 Other assets*)
Modal kerja 414.380 - 169.109 583.489 Working capital
Nilai wajar melalui penghasilan Fair value through other Investasi 43.336 - - 43.336 Investment
komprehensif lain comprehensive income Konsumen 1.047 981 933 2.961 Consumer
Efek-efek 1.134.526 - - - 1.134.526 Securities
Total 458.763 981 170.042 629.786 Total
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss Cadangan kerugian Allowance for
Tagihan derivatif 590 - - - 590 Derivative receivables penurunan nilai (166.394) impairment losses
12.490.652 414.220 219.218 (381.453) 12.742.637 Neto 463.392 Net
2024 Belum jatuh tempo dan tidak mengalami Neither past due nor impaired
Belum jatuh
penurunan nilai
tempo dan Jatuh tempo Cadangan
tidak tapi tidak kerugian Eksposur menunjukkan laba yang tinggi atau Exposures exhibit high or stable earnings,
mengalami mengalami penurunan
penurunan penurunan Mengalami nilai/ stabil, modal dan likuiditas yang memadai, adequate capital and liquidity, as generally
nilai/Neither nilai/Past penurunan Allowance for secara umum tercermin dengan pembayaran evidenced by prompt repayment of its
past due nor due but not nilai/ Impairment
impaired impaired Impaired losses Total komitmen terhadap Bank secara tepat waktu. commitment with the Bank. Source of payment
Aset pada biaya perolehan
Sumber pembayaran dapat diidentifikasikan can be clearly identifiable.
diamortisasi Assets at amortized cost secara jelas.
Current accounts with
Giro pada Bank Indonesia 410.213 - - - 410.213 Bank lndonesia
Giro pada bank lain 38.818 - - (7) 38.811 Current account with other banks Jatuh tempo tetapi tidak mengalami Past due but not impaired
Penempatan pada Bank
Indonesia dan bank lain 1.336.301 - - - 1.336.301
Placement with Bank Indonesia
and other banks
penurunan nilai
Kredit yang diberikan 7.559.382 629.786 265.398 (488.839) 7.965.727 Loans
Efek-efek 160.686 - - - 160.686 Securities Eksposur dimana telah terjadi tunggakan Exposures, for which contractual interest or
Aset lain-lain*) 100.817 - - - 100.817 Other assets*)
pembayaran pokok atau bunga kontraktual, principal payments are past due, however the
Nilai wajar melalui penghasilan Fair valur through other tetapi Bank berkeyakinan bahwa penurunan Bank believes that individual impairment has
komprehensif lain comprehensive income
Efek-efek 1.999.339 - - - 1.999.339 Securities nilai individual belum terjadi dengan not occurred with consideration of the collateral
mempertimbangkan agunan yang tersedia pledged and/or the stage of collection of
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss dan/atau tingkat tertagihnya jumlah yang masih amounts owned.
Tagihan derivatif 3.269 - - - 3.269 Derivative receivables terutang kepada Bank.
11.608.825 629.786 265.398 (488.846) 12.015.163
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivables.
47 48
Page 175
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued) a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Mengalami penurunan nilai Impaired Mengalami penurunan nilai (lanjutan) Impaired (continued)
Eksposur dengan peringkat kurang lancar, Exposures with substandard, doubtful and loss Analisa konsentrasi risiko kredit Concentration of credit risk analysis
diragukan dan macet dimana Bank telah grading for which the Bank determines that
menentukan bahwa terdapat bukti objektif there is objective evidence of impairment and it Konsentrasi risiko kredit timbul ketika sejumlah Concentrations of credit risk arise when a
penurunan nilai dan Bank tidak mengharapkan does not expect to collect all principal and nasabah menjalankan kegiatan usaha yang number of customers are engaged in similar
untuk menerima kembali seluruh nilai pokok interest due according to the contractual terms sejenis atau menjalankan kegiatan usaha business activities or activities within the same
dan bunga tertunggak sesuai dengan of the agreement. dalam wilayah geografis yang sama, atau ketika geographic region, or when they have similar
persyaratan kontraktual dalam perjanjian. nasabah memiliki karakteristik yang sejenis characteristics that would cause their ability to
yang akan menyebabkan kemampuan mereka meet contractual obligations to be similarly
Definisi kualitas kredit debitur dalam The definition of the debtor’s credit quality in untuk memenuhi kewajiban kontraktualnya affected by changes in economic or other
menentukan peringkat kredit sesuai dengan determining credit rating is in accordance with secara serupa dipengaruhi oleh perubahan conditions.
kualitas kredit yang diatur dalam peraturan OJK credit quality stipulated in the prevailing OJK kondisi ekonomi atau kondisi lainnya.
yang berlaku, sebagai berikut: regulations, as follows:
Konsentrasi risiko kredit berdasarkan jenis Concentration of credit risk by type of debtors:
• Lancar: eksposur menunjukkan laba yang • Current: exposures exhibit high or stable debitur:
tinggi atau stabil, modal dan likuiditas yang earnings, adequate capital and liquidity, as
memadai, secara umum tercermin dari generally evidenced by prompt repayment 2025
pembayaran komitmen terhadap Bank dan of its commitment with the Bank and other Pemerintah dan
kreditur lainnya secara tepat waktu. creditors. Source of payment can be Bank Indonesia/
Korporasi/ Government and Bank/ Ritel/
Sumber pembayaran dapat clearly identifiable and the Bank does not Corporate Bank Indonesia Banks Retail Total
diidentifikasikan secara jelas dan Bank rely on collateral for settlement of the
Current accounts with
tidak bergantung pada jaminan untuk debtor’s future commitments. Giro pada Bank Indonesia - 364.492 - - 364.492 Bank Indonesia
penyelesaian komitmen debitur di masa Giro pada bank lain - - 17.504 - 17.504 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
datang. Indonesia dan bank lain - 1.241.384 - - 1.241.384 and other banks
• Dalam perhatian khusus: eksposur • Special mention: exposures require Tagihan derivatif 156 - 434 - 590 Derivative receivables
Tagihan akseptasi 87.889 - - - 87.889 Acceptance receivables
memerlukan tingkat pemantauan yang varying degrees of special attention and Efek-efek yang dibeli dengan Securities purchased under
bervariasi dan risiko wanprestasi menjadi default risk is of concern. janji dijual kembali - 10.872 - - 10.872 agreements to resell
Kredit yang diberikan 9.763.416 - - 21.052 9.784.468 Loans
perhatian. Efek-efek - 1.481.150 - - 1.481.150 Securities
• Kurang lancar: eksposur dimana nasabah • Substandard: exposures which the debtor Aset lain-lain*) 135.726 - - 15 135.741 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dalam tahap keterlambatan pembayaran is in the stages of delinquency and has dengan risiko kredit 133.880 - - - 133.880 with credit risk
dan telah gagal untuk melakukan failed to make a payment on overdue Total 10.121.067 3.097.898 17.938 21.067 13.257.970 Total
pembayaran kewajiban yang lewat jatuh accounts for 91 days up to 120 days, in
tempo 91 hari sampai dengan 120 hari, accordance with the contractual terms of Persentase 76,34% 23,37% 0,13% 0,16% 100,00% Percentage
sesuai dengan persyaratan kontraktual the loan agreement.
dalam perjanjian kredit. 2024
• Diragukan: eksposur dimana nasabah • Doubtful: exposures which the debtor is in
Pemerintah dan
dalam tahap keterlambatan pembayaran the stages of delinquency and has failed to Bank Indonesia/
dan telah gagal untuk melakukan make a payment on overdue accounts for Korporasi/ Government and Bank/ Ritel/
Corporate Bank Indonesia Banks Retail Total
pembayaran kewajiban yang lewat jatuh 121 days up to 180 days, in accordance
tempo 121 hari sampai dengan 180 hari, with the contractual terms of the loan Current accounts with
Giro pada Bank Indonesia - 410.213 - - 410.213 Bank Indonesia
sesuai dengan persyaratan kontraktual agreement. Giro pada bank lain - - 38.818 - 38.818 Current accounts with other banks
dalam perjanjian kredit. Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.014.401 321.900 - 1.336.301 and other banks
• Macet: eksposur dimana nasabah dalam • Loss: exposures which the debtor is in the Tagihan derivatif 190 - 3.079 - 3.269 Derivative receivables
tahap keterlambatan pembayaran dan stages of delinquency and has failed to Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - - - - - agreements to resell
telah gagal untuk melakukan pembayaran make a payment on overdue accounts for Kredit yang diberikan 8.393.119 - - 61.447 8.454.566 Loans
kewajiban yang lewat jatuh tempo lebih more than 180 days, in accordance with Efek-efek - 2.160.025 - - 2.160.025 Securities
Aset lain-lain*) 87.687 - 9.246 3.884 100.817 Other assets*)
dari 180 hari, sesuai dengan persyaratan the contractual terms of the loan Komitmen dan kontinjensi Commitments and contingencies
kontraktual dalam perjanjian kredit. agreement. dengan risiko kredit - - - - - with credit risk
Total 8.480.996 3.584.639 373.043 65.331 12.504.009 Total
Persentase 67,83% 28,67% 2,98% 0,52% 100,00% Percentage
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable
49 50
Page 176
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued) a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Mengalami penurunan nilai (lanjutan) Impaired (continued) Pengukuran Kerugian Kredit Ekspektasian Measurement of Credit Loss (ECL)
(lanjutan) (continued)
Analisa konsentrasi risiko kredit (lanjutan) Concentration of credit risk analysis (continued)
Input utama ke dalam pengukuran kerugian The key inputs into the measurement of
Konsentrasi risiko kredit dari kredit yang Concentration of credit risk of loans by type of kredit ekspektasian (KKE) adalah variabel- Expected Credit Loss (ECL) are the term
diberikan berdasarkan jenis kredit, valuta dan loans, currency and economic sector is variabel berikut: structure of the following variables:
sektor ekonomi diungkapkan pada Catatan 12. disclosed in Note 12. 1) probability of default (PD); 1) probability of default (PD);
2) loss given default (LGD); dan 2) loss given default (LGD); and
Stress Testing Stress Testing 3) exposure at default (EAD). 3) exposure at default (EAD).
Parameter ini umumnya berasal dari model These parameters are generally derived from
Stress Testing adalah metode pengukuran Stress Testing is a method of risk measurement
statistik yang dikembangkan secara internal internally developed statistical models and
risiko dengan memperkirakan potensi kerugian by estimating the potential economic loss to the
dan data historis lainnya. Parameter tersebut other historical data. They are adjusted to
ekonomi Bank berdasarkan kondisi pasar Bank under abnormal market conditions in
disesuaikan untuk mencerminkan informasi reflect forward-looking information as described
abnormal untuk memastikan sensitivitas kinerja order to ascertain the sensitivity of the Bank’s
forward-looking seperti yang dijelaskan di atas. above.
Bank terhadap perubahan faktor risiko dan performances to changes in risk factors and to
mengidentifikasi faktor yang mempengaruhi identify influencing factors that significantly
Perkiraan PD adalah perkiraan pada tanggal PD estimates are estimates at a certain date,
dan berdampak pada pendapatan dan modal impact the Bank’s revenue and capital.
tertentu, yang dihitung berdasarkan model which are calculated based on statistical rating
Bank secara signifikan.
peringkat statistik mengenai besarnya models regarding the probability/likelihood that
peluang/kemungkinan akan terjadi gagal bayar a default will occur within a certain time frame.
Dalam menghadapi kondisi fluktuasi nilai tukar In facing with the fluctuation of rupiah exchange
dalam rentang waktu tertentu. Model statistik ini These statistical models are primarily based on
rupiah terhadap Dolar Amerika Serikat, Bank rate to United States Dollar, Bank has
utamanya didasarkan pada data yang internally compiled data comprising both
telah melakukan stress test terhadap nasabah conducted stress test to wholesale customers
dikompilasi secara internal yang terdiri dari quantitative and qualitative factors and are
wholesale yang memiliki eksposur kredit valas who have foreign currency credit exposure by
faktor kuantitatif dan kualitatif dan dilengkapi supplemented by external credit assessment
dengan melakukan beberapa skenario kurs. conducting several exchange rate scenarios.
dengan data penilaian kredit eksternal jika data where available.
tersedia.
Informasi Forward Looking Forward Looking Information
LGD adalah besarnya kemungkinan kerugian LGD is the magnitude of the likely loss if there
Bank menggunakan model statistik untuk Bank employs statistical models to incorporate jika terjadi gagal bayar. Bank memperkirakan is a default. The Bank estimates LGD
memasukkan variabel makroekonomi macroeconomic variables (MEVs) into its parameter LGD berdasarkan LGD yang parameters based on the the internally
(macroeconomic variables/MEV) ke dalam historical default rate calculations. This dilakukan benchmark secara internal. Model benchmark LGD. The LGD models consider the
perhitungan tingkat default historis. Pendekatan approach ensures that credit risk estimates LGD mempertimbangkan nilai jaminan yang forecasted collateral value and recovery costs
ini memastikan bahwa estimasi risiko kredit reflect not only past performance but also diperkirakan dan biaya pemulihan dari setiap of any collateral that is integral to the financial
tidak hanya mencerminkan kondisi masa lalu, anticipated future economic conditions. jaminan yang merupakan bagian integral dari asset.
tetapi juga mempertimbangkan proyeksi kondisi aset keuangan.
ekonomi di masa depan.
EAD mewakili eksposur ekpektasian jika terjadi EAD represents the expected exposure in the
Dalam penerapannya, Bank mengembangkan In practice, Bank develops a set of gagal bayar. Bank memperoleh EAD dari event of a default. The Bank derives the EAD
serangkaian skenario ekonomi, misalnya macroeconomic scenarios such as baseline, eksposur saat ini terhadap pihak lawan dan from the current exposure to the counterparty
skenario dasar (baseline), optimis, dan pesimis, optimistic, and pessimistic covering indicators potensi perubahan pada nilai saat ini yang and potential changes to the current amount
yang mencakup indikator seperti pertumbuhan including GDP growth, inflation, unemployment diizinkan berdasarkan kontrak termasuk allowed under the contract including
PDB, inflasi, tingkat pengangguran, nilai tukar, rates, exchange rates, interest rates, and amortisasi. EAD dari aset keuangan adalah nilai amortisation. The EAD of a financial asset is its
suku bunga, maupun harga komoditas. Setiap commodity prices. Each scenario is assigned a tercatat bruto. Untuk komitmen kredit dan gross carrying amount. For lending
skenario diberi bobot probabilitas yang probability weight that reflects management’s financial guarantees, EAD mencakup jumlah commitments and financial guarantees, the
mencerminkan pandangan manajemen current outlook and forward-looking yang ditarik, serta jumlah potensial yang dapat EAD includes the amount drawn, as well as
terhadap kondisi ekonomi terkini dan prospeksi expectations regarding the economic ditarik di masa depan berdasarkan kontrak, potential future amounts that may be drawn
ke depan. environment. yang diperkirakan berdasarkan pengamatan under the contract, which are estimated based
historis dan perkiraan forward-looking. on historical observations and forward-looking
Metodologi dan asumsi forward-looking The methodologies and assumptions forecasts.
tersebut dievaluasi serta ditinjau secara underlying these forward-looking inputs are
berkala, untuk memastikan bahwa model tetap subject to regular review to ensure ongoing Perhitungan cadangan kerugian penurunan The expected credit loss (ECL) will be
relevan, akurat, dan responsif terhadap relevance, accuracy, and responsiveness to nilai akan dihitung sesuai dengan tingkat risiko calculated according to the respective level of
perubahan dinamika ekonomi. Proses changes in economic dynamics. This review (staging) masing-masing, yaitu dengan 12 risk (staging), 12 months ECL for stage 1
peninjauan melibatkan pembaruan data MEV, process includes updates to MEV data, model bulan kedepan untuk stage 1 (performing), (performing), and lifetime ECL for stage 2
evaluasi kinerja model, kalibrasi berkelanjutan, performance evaluation, periodic recalibration, serta selama umur tagihan (lifetime) untuk (under performing) and stage 3 (non-
serta pengawasan oleh fungsi manajemen and oversight by risk management and internal stage 2 (under performing) dan stage 3 (non- performing).
risiko dan tata kelola internal. governance functions. performing).
51 52
Page 177
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan) 3. Financial Risk Management and Capital Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
Risiko tingkat suku bunga Interest rate risk
Kegiatan usaha Bank dipengaruhi oleh risiko fluktuasi suku bunga terhadap aset The Bank’s operations are subject to the risk of interest rate fluctuations to
berbunga dan liabilitas berbunga (bukan untuk tujuan diperdagangkan) yang memiliki the extent that interest-earning assets and interest-bearing liabilities (not for
jatuh tempo pada saat yang berbeda-beda atau dalam jumlah yang beragam. trading purpose) mature at different times or in different amounts.
Tabel di bawah ini menyajikan aset berbunga dan liabilitas berbunga (bukan untuk The table below summarizes the Bank’s interest-earning assets and
tujuan diperdagangkan) Bank pada nilai tercatat, yang dikategorikan menurut sisa interest-bearing liabilities (not for trading purpose) at carrying amounts,
jangka waktu sampai dengan tanggal jatuh tempo kontraktual: categorized by remaining period to contractual maturity dates:
2025
Suku bunga mengambang/ Suku bunga tetap/
Floating interest rate Fixed interest rate
Nilai
tercatat/ >3 - 12 >1 - 2 >3 - 12 >1 - 2
Carrying < 3 bulan/ bulan/ tahun/ > 2 tahun/ < 3 bulan/ bulan/ tahun/ > 2 tahun/
amount months months years years months months years years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia and
dan bank lain 1.241.384 - - - - 1.241.384 other Banks
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 10.872 - - - - 10.872 - - - under agreements to resell
Kredit yang diberikan - neto 9.403.227 601.065 4.089.805 1.166.914 1.758.886 46.647 24.886 103.566 1.611.458 Loans - net
Efek-efek - neto 1.481.150 - - - 341.234 881.625 258.291 - - Securities - net
12.136.633 601.065 4.089.805 1.166.914 2.100.120 2.180.528 283.177 103.566 1.611.458
Simpanan dari nasabah 8.138.008 1.403.563 - - - 6.473.808 260.637 - - Deposits from customers
Simpanan dari bank lain 3.351 - - - - 3.351 - - - Deposits from other banks
8.141.359 1.403.563 - - - 6.477.159 260.637 - -
Neto 3.995.274 (802.498) 4.089.805 1.166.914 2.100.120 (4.296.631) 22.540 103.566 1.611.458 Net
54
Capital
including derivatives of these two type of risks.
The Bank’s ALCO, which consists of the Board
Bank that could incur losses for the Bank
The objective of market risk management is to
within acceptable parameters, while optimizing
(adverse movements). Market variables are
in market variables in portfolios held by the
of Directors and selected members of senior
implementation and execution. The main
Market Risk is the risk arising from movement
interest rate risk management policies and
objective of ALCO is to optimize the Bank’s
manage and control market risk exposures
strategies in banking book and monitoring its
defined as interest rates and exchange rates
management, is responsible for determining
The original financial statements included herein are in the
Indonesian language.
NOTES TO THE FINANCIAL STATEMENTS
return within predetermined risk limits.
(Expressed in millions of Rupiah,
Financial Risk Management and
PT BANK QNB INDONESIA TBK
As of December 31, 2025 and
unless otherwise stated)
for the Year Then Ended
Management Policies (continued)
the return on risk.
Market Risk
b.
3.
53
yang dimiliki oleh Bank yang dapat
dan secara bersamaan mengoptimalkan hasil
mengawasi penerapan dalam pelaksanaannya.
mengoptimalkan hasil usaha Bank dengan
Risiko pasar adalah risiko yang timbul dari
mengelola dan mengendalikan eksposur risiko
kebijakan dan strategi pengelolaan risiko
menimbulkan kerugian bagi Bank (adverse
tingkat suku bunga di banking book, serta
tetap memperhatikan limit risiko yang telah
Kebijakan Manajemen Risiko Keuangan dan
pergerakan variabel pasar dalam portofolio
sebagai suku bunga dan nilai tukar termasuk
manajemen risiko pasar adalah untuk
untuk
pasar dalam parameter yang dapat diterima,
senior
derivatif dari kedua jenis risiko ini. Tujuan dari
ALCO Bank yang beranggotakan Direksi dan
movements). Variabel pasar didefinisikan
menetapkan
Tahun yang Berakhir pada Tanggal Tersebut
CATATAN ATAS LAPORAN KEUANGAN
pengembalian atas risiko yang diterima.
Tanggal 31 Desember 2025 dan untuk
adalah
manajemen
PT BANK QNB INDONESIA TBK
(Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain)
untuk
ALCO
Manajemen Modal (lanjutan)
anggota
bertanggungjawab
utama
Risiko Pasar
ditetapkan.
beberapa
Tujuan
b.
3.
Page 178
The original financial statements included herein are in
the Indonesian language.
Securities - net
Deposits from customers
Placements with
Loans - net
Deposits from other banks
Securities sold under
Net
The original financial statements included herein are in the Indonesian language.
The table below summarizes the Bank’s interest-earning assets and
interest-bearing liabilities (not for trading purpose) at carrying amounts,
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
other banks
repurchase agreements
Bank Indonesia and
categorized by remaining period to contractual maturity dates: (continued)
Financial Risk Management and Capital Management Policies (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
NOTES TO THE FINANCIAL STATEMENTS
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
(Expressed in millions of Rupiah,
PT BANK QNB INDONESIA TBK
As of December 31, 2024 and
unless otherwise stated)
for the Year Then Ended
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
1.576.161
1.576.161
1.576.161
-
-
-
-
-
-
> 2 tahun/
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
years
Secara keseluruhan, Bank memiliki aset yang In general, the Bank have interest-earning
sebagian besar suku bunganya dapat assets that mostly can be adjusted anytime.
disesuaikan sewaktu-waktu. Kondisi ini Therefore, interest rate risk in the banking book
216.150
216.150
-
-
-
-
-
216.150
Interest rate risk (continued)
menyebabkan risiko suku bunga dalam is relatively low as the asset can be repriced a
tahun/
years
>1 - 2
banking book relatif rendah karena aset dapat head from liabilities.
Market Risk (continued)
Suku bunga tetap/
Fixed interest rate
dilakukan penyesuaian lebih dulu dibandingkan
kewajiban.
1.487.632
321.900
177.444
988.288
296.149
296.149
1.191.483
-
-
Tabel di bawah ini mengikhtisarkan kisaran The tables below summarize the range of
months
>3 - 12
bulan/
suku bunga kontraktual dan suku bunga efektif contractual interest rates and weighted average
rata-rata tertimbang setahun pada tanggal effective interest rates per annum as of
31 Desember 2025 dan 2024 untuk masing- December 31, 2025 and 2024 for each financial
masing instrumen keuangan: instrument:
(3.423.073)
322.491
95.873
1.014.401
1.105
1.031.818
5.052.033
5.470.397
2.047.324
< 3 bulan/
months
2025 2024
b.
Suku bunga Rata-rata suku Suku bunga Rata-rata suku
kontraktual/ bunga efektif/ kontraktual/ bunga efektif/
3.
Contractual Average effective Contractual Average effective
interest rates interest rates interest rates interest rates
592.513
592.513
592.513
-
-
-
-
-
-
> 2 tahun/
Aset Assets
years
2024
Rupiah: Rupiah:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
55
Tabel di bawah ini menyajikan aset berbunga dan liabilitas berbunga (bukan untuk
tujuan diperdagangkan) Bank pada nilai tercatat, yang dikategorikan menurut sisa
dan bank lain 3,75% - 4,35% 2,98% 5,25% 2,38% and other banks
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 3,75% - 4,35% 10,35% - 7,61% agreements to resell
Kredit yang diberikan 5,00% - 32,12% 6,58% 1,10% - 35,40% 7,27% Loans
99.517
99.517
-
-
-
-
-
-
99.517
Efek-efek Securities
Obligasi pemerintah 6,29% 4,88% 6,04% 7,06% Government bonds
Suku bunga mengambang/
tahun/
years
>1 - 2
Sekuritas Rupiah Bank Indonesia 6,69% - 7,38% 7,13% 6,80% - 7,38% 6,71% Bank Indonesia Rupiah Securities
Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan)
Floating interest rate
jangka waktu sampai dengan tanggal jatuh tempo kontraktual: (lanjutan)
Wesel SKBDN 7,00% - 4,79% - Wesel SKBDN
Valuta asing: Foreign currencies:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 4,06% - 4,07% 0,00% 4,53% 5,11% and other banks
4.676.958
139.919
4.537.039
4.676.958
-
-
-
-
-
Kredit yang diberikan 2,54% - 8,02% 0,00% 2,54% - 7,66% 6,66% Loans
Tahun yang Berakhir pada Tanggal Tersebut
months
Efek-efek Securities
>3 - 12
bulan/
Sekuritas Valas Bank Indonesia 5,08% - 5,45% 0,00% 4,95% 4,65% Bank Indonesia Foreign Securities
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk
Liabilitas Liabilities
PT BANK QNB INDONESIA TBK
(Disajikan dalam jutaan Rupiah,
Rupiah: Rupiah:
Simpanan dari nasabah Deposits from customers
(1.227.898)
Giro 0,00% - 5,25% 0,00% 0,00% - 5,25% 1,32% Demand deposits
765.798
kecuali dinyatakan lain)
765.798
1.993.696
1.993.696
-
-
-
-
Tabungan 0,00% - 4,00% 0,00% 0,00% - 5,50% 1,55% Saving deposits
< 3 bulan/
months
Deposito berjangka dan Time deposits and
deposito on call 2,00% - 6,25% 0,00% 0,50% - 7,00% 4,72% on all deposits
Simpanan dari bank lain Deposits from other banks
Giro 0,00% 0,00% 0,00% 0,00% Demand deposits
Interbank call money - - - 8,82% Interbank call money
Efek-efek yang dijual dengan Securities sold under
Risiko tingkat suku bunga (lanjutan)
322.491
95.873
1.336.301
7.965.727
2.160.025
11.462.053
7.341.878
7.760.242
3.701.811
janji dibeli kembali 6.25% 0,00% 6,25% 4,86% repurchase agreements
Pinjaman yang diterima - - Borrowings
Carrying
tercatat/
amount
Nilai
Valuta asing: Foreign currencies:
Simpanan dari nasabah Deposits from customers
Giro 0,00% - 4,80% 0,00% 0,00% - 5,35% 1,03% Demand deposits
Deposito berjangka dan Time deposits and
Efek-efek yang dijual dengan
deposito on call 0,50% - 6,10% 0,00% 0,00% - 6,15% 5,24% on call deposits
Kredit yang diberikan - neto
Risiko Pasar (lanjutan)
Simpanan dari bank lain Deposits from other banks
Simpanan dari bank lain
Giro 0,00% 0,00% 0,00% 0,01%
Simpanan dari nasabah
Demand deposits
janji dibeli kembali
Interbank call money - 0,00% 4,80% 2,49% Interbank call money
Bank Indonesia
Penempatan pada
dan bank lain
Efek-efek - neto
Neto
b.
56
3.
Page 179
The original financial statements included herein are in The original financial statements included herein are in
the Indonesian language. the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued) c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued) Bank juga senantiasa memelihara The Bank also maintains its ability to access
kemampuannya untuk memiliki akses ke pasar money market by maintaining relationship with
Analisa sensitivitas atas risiko tingkat suku Sensitivity analysis on interest rate uang dengan selalu memelihara hubungan correspondent banks. The Bank also regularly
bunga dengan bank-bank koresponden. Bank juga monitors all situations above and takes some
secara berkala memonitor seluruh keadaan di actions to achieve funding diversifications.
Pengelolaan risiko tingkat suku bunga The management of interest rate risk is atas dan mengambil tindakan agar terdapat
dilengkapi dengan pemantauan atas supplemented by monitoring the sensitivity of diversifikasi pendanaan.
sensitivitas terhadap aset dan liabilitas the Bank’s financial assets and liabilities which
keuangan Bank yang memiliki tingkat suku have floating and fixed interest rate to various Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
bunga mengambang dan tetap terhadap interest rate scenarios. Standard scenarios that tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berbagai skenario suku bunga. Skenario are considered on a quarterly basis include a berdasarkan pada arus kas yang tidak based on undiscounted cash flow as of
standar yang dipertimbangkan secara 100 basis point (bp) parallel fall or rise in all yield didiskontokan pada tanggal 31 Desember 2025 December 31, 2025 and 2024:
triwulanan meliputi penurunan atau kenaikan curves. An analysis of the Bank’s sensitivity to dan 2024:
yield curve secara paralel sebesar 100 basis increase or decrease in market interest rates,
poin (bp). Analisa sensitivitas Bank atas assuming no asymmetrical movement in yield 2025
kenaikan atau penurunan tingkat suku bunga curves and a constant financial position, is as Nilai nominal
pasar, dengan asumsi tidak terdapat follows (unaudited): bruto arus kas
masuk
perubahan asimetris pada kurva imbal hasil Nilai tercatat/ (keluar)/Gross Kurang dari 1
dan posisi keuangan yang konstan, adalah Carrying
amount
nominal inflow
(outflow)
bulan/Less than
1 month
1 - 3 bulan/
months
> 3 - 12 bulan/
months
sebagai berikut (tidak diaudit):
Liabilitas non-derivatif Non-derivative liabilities
Liabilitas segera (13.349) (13.349) (13.349) - - Liabilities payable on demand
100 bp 100 bp Liabilitas akseptasi (87.889) (87.889) (87.889) - - Acceptance payables
kenaikan/increase penurunan/decrease Beban masih harus dibayar
dan liabilitas lain-lain (167.775) (167.775) (167.775) - - Accruals and other liabilities
Kenaikan (penurunan) Simpanan dari nasabah (8.138.008) (8.205.208) (6.536.286) (1.400.360) (268.562) Deposits from customers
Simpanan dari bank lain (3.351) (3.358) (3.358) - - Deposits from other banks
pada bunga - neto Increase (decrease) in net interest
Tahun yang berakhir pada For the year ended (8.410.372) (8.477.579) (6.808.657) (1.400.360) (268.562)
tanggal 31 Desember 202543.649 (43.649) December 31, 2025
Tahun yang berakhir pada For the year ended Liabilitas derivatif Derivative liabilities
tanggal 31 Desember 202441.987 (41.987) December 31, 2024 Diperdagangkan: (9.013) (9.013) (8.876) (137) -- Trading:
(9.013) (9.013) (8.876) (137) --
c. Risiko Likuiditas c. Liquidity Risk
Total (8.419.385) (8.486.592) (6.817.533) (1.400.497) (268.562) Total
Pengelolaan likuiditas Bank ditekankan pada The focus of the Bank’s liquidity management
penyesuaian arus kas masuk dan keluar. is to match the cash inflows and cash outflows. 2024
Kesenjangan arus kas diantisipasi melalui The gap between cash flows will be anticipated
Nilai nominal
pemeliharaan cadangan likuiditas primer yang with the proper maintenance of primary liquidity bruto arus kas
memadai sesuai dengan perkiraan arus kas reserve in accordance with proforma cash flows masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
dan struktur liabilitas yang ada. Pemeliharaan and existing liabilities structure. Maintenance of Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 - 12 bulan/
cadangan likuiditas primer meliputi primary liquidity reserve consists of amount (outflow) 1 month months months
pemeliharaan cadangan wajib pada tingkat maintenance of reserve requirement that Liabilitas non-derivatif Non-derivative liabilities
yang optimal yang ditetapkan OJK serta should be in optimal level based on OJK Liabilitas segera (21.022) (21.022) (21.022) - - Liabilities payable on demand
Beban masih harus dibayar
pemeliharaan efek-efek berjangka pendek yang regulation and short-term highly liquid dan liabilitas lain-lain (221.201) (221.201) (221.201) - - Accruals and other liabilities
sangat likuid seperti Sertifikat Bank Indonesia securities, such as Certificates of Bank Simpanan dari nasabah (7.341.878) (7.406.036) (5.244.410) (1.854.531) (307.095) Deposits from customers
Simpanan dari bank lain (322.491) (322.491) (322.491) - - Deposits from other banks
dan instrumen operasi moneter Bank Indonesia Indonesia and other Bank Indonesia monetary Efek-efek yang dijual dengan Securities sold under
lainnya. Bank juga memelihara cadangan operation instruments. The Bank also maintains janji dibeli kembali (95.873) (95.990) (95.990) - - repurchase agreements
likuiditas sekunder yang terdiri dari penempatan secondary liquidity reserve, which consists of (8.002.465) (8.066.740) (5.905.114) (1.854.531) (307.095)
dana jangka pendek di Bank Indonesia serta short-term placements with Bank Indonesia and
efek-efek berjangka panjang yang likuid seperti liquid long-term securities such as government Liabilitas derivatif Derivative liabilities
obligasi pemerintah. Pengelolaan likuiditas juga bonds. Liquidity management is also conducted Diperdagangkan: (7.775) (7.775) (58) (7.586) (131) Trading:
dilakukan melalui pengelolaan struktur sumber through financial resources structure, such as (7.775) (7.775) (58) (7.586) (131)
dana dengan menerapkan limit konsentrasi by applying the depositor concentration limit
Total (8.010.240) (8.074.515) (5.905.172) (1.862.117) (307.226) Total
deposan dan berusaha mengurangi and trying to reduce the dependence on high
ketergantungannya pada dana mahal seperti cost fund such as time deposits and replace it
deposito berjangka dan menggantinya dengan with lower cost fund such as demand deposits
sumber dana murah seperti giro dan tabungan. and saving deposits.
57 58
Page 180
The original financial statements included herein are in The original financial statements included herein are in the
the Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued) Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued) c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
Tabel di atas menyajikan arus kas yang tidak The above table shows the undiscounted cash
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
didiskontokan dari liabilitas keuangan Bank flows on the Bank’s financial liabilities on the
keuangan (lanjutan) liabilities (continued)
berdasarkan periode jatuh tempo kontraktual basis of their earliest possible contractual
yang paling dekat. Arus kas atas instrumen maturity. The Bank’s expected cash flows on
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
keuangan yang diharapkan Bank bervariasi these instruments vary significantly from this
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into
secara signifikan dari analisa ini. Sebagai analysis. For example, deposits from
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period
contoh, simpanan dari nasabah diharapkan customers are expected to maintain a stable or
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of December
memiliki saldo yang stabil atau meningkat. increasing balance.
kontraktual pada tanggal 31 Desember 2025 31, 2025 and 2024: (continued)
Nilai nominal arus kas masuk (keluar) yang The nominal inflow (outflow) disclosed in the dan 2024: (lanjutan)
diungkapkan pada tabel di atas menyajikan above table represents the contractual 2025
arus kas kontraktual yang tidak didiskontokan undiscounted cash flows relating to the
terkait dengan nilai pokok dan bunga dari principal and interest on the financial liability. Tanpa
tanggal
liabilitas keuangan. jatuh tempo
kontraktual/
Without a
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and Nilai tercatat/ contractual > 3 - 12 >1-2
keuangan liabilities Carrying maturity < 1 bulan/ 1 - 3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of Liabilities payable
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into Liabilitas segera 13.349 13.349 - - - - - on demand
Simpanan dari nasabah 8.138.008 1.403.563 5.095.769 1.378.039 260.637 - - Deposits from customers
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period Simpanan dari bank lain 3.351 - 3.351 - - - - Deposits from other banks
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of Liabilitas akseptasi 87.889 - 24.040 2.922 60.927 - - Acceptance payables
Liabilitas derivatif 9.013 8.876 137 - - - Derivative payables
kontraktual pada tanggal 31 Desember 2025 December 31, 2025 and 2024: Efek-efek yang diterbitkan - - - - - - - Marketable securities issued
dan 2024: Efek-efek yang dijual
dengan janji dibeli Securities sold under
2025 kembali - - - - - - - repurchase agreements
Beban masih harus dibayar
Tanpa dan liabilitas lain-lain 167.775 - 167.775 - - - - Accruals and other liabilities
tanggal
jatuh tempo Total liabilitas keuangan 8.419.385 1.416.912 5.299.811 1.381.098 321.564 - - Total financial liabilities
kontraktual/
Without a Selisih 4.351.774 (1.006.395) (3.225.384) (517.482) 4.112.164 1.270.480 3.718.392 Difference
Nilai tercatat/ contractual > 3 - 12 >1-2
Carrying maturity < 1 bulan/ 1 - 3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
2024
Kas 28.522 28.522 - - - - - Cash
Giro pada Bank Current accounts with
Tanpa
Indonesia 364.492 364.492 - - - - - Bank Indonesia
tanggal
Giro pada bank lain Current accounts with
jatuh tempo
- neto 17.503 17.503 - - - - - other banks - net
kontraktual/
Penempatan pada Placements with
Without a
Indonesia dan Bank Indonesia and
Nilai tercatat/ contractual > 3 - 12 >1-2
bank lain 1.241.384 - 1.241.384 - - - - other banks
Carrying maturity < 1 bulan/ 1 - 3 bulan/ bulan/ tahun/ > 2 tahun/
Tagihan derivatif 590 - 434 151 5 - - Derivative receivables
amount date month months months years years
Tagihan akseptasi 87.678 - 24.021 2.919 60.739 - - Acceptance receivables
Efek-efek yang dibeli Securities purchased under
Kas 36.917 36.917 - - - - - Cash
dengan janji dijual kembali 10.872 - 10.872 - - - - agreements to resell
Giro pada Bank Current accounts with
Kredit yang diberikan
Indonesia 410.213 410.213 - - - - - Bank Indonesia
- neto 9.403.227 - 52.761 594.950 4.114.693 1.270.480 3.370.343 Loans - net
Giro pada bank lain Current accounts with
Efek-efek 1.481.150 - 616.028 265.597 258.291 - 341.234 Securities
- neto 38.811 38.811 - - - - - other banks - net
Aset lain-lain*) 135.741 - 128.926 - - - 6.815 Other assets*)
Penempatan pada Placements with
Indonesia dan Bank Indonesia and
Total aset keuangan 12.771.160 410.517 2.074.426 863.617 4.433.728 1.270.480 3.718.392 Total financial assets
bank lain 1.336.301 - 1.014.401 - 321.900 - - other banks
Tagihan derivatif 3.269 - 3.028 67 174 - - Derivative receivables
Kredit yang diberikan
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed - neto 7.965.727 - 133.923 632.980 4.714.483 315.668 2.168.673 Loans - net
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security Efek-efek 2.160.025 - 509.285 522.533 1.128.207 - - Securities
lain-lain. deposits, and other receivables Aset lain-lain*) 100.817 - 84.752 - 9.246 - 6.819 Other assets*)
Total aset keuangan 12.052.080 485.941 1.745.389 1.155.580 6.174.010 315.668 2.175.492 Total financial assets
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security
lain-lain. deposits, and other receivables
59 60
Page 181
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital 4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments
Manajemen Modal (lanjutan) Management Policies (continued) (lanjutan)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued) a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan)
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
keuangan (lanjutan) liabilities (continued) (i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of
aset keuangan (lanjutan) financial assets
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into Cadangan kerugian penurunan nilai terkait The specific counterparty component of
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period dengan pihak lawan spesifik dalam seluruh the total allowances for impairment applies
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of December cadangan kerugian penurunan nilai to claims evaluated individually for
kontraktual pada tanggal 31 Desember 2025 31, 2025 and 2024: (continued) dibentuk atas tagihan yang penurunan impairment and is based upon
dan 2024: (lanjutan) nilainya dievaluasi secara individual management’s best estimate of the
berdasarkan estimasi terbaik manajemen present value of the cash flows that are
atas nilai tunai arus kas yang diharapkan expected to be received. In estimating
2024
akan diterima. Dalam mengestimasi arus these cash flows, management makes
Tanpa kas ini, manajemen membuat judgments about the counterparty’s
tanggal
jatuh tempo pertimbangan mengenai kondisi keuangan financial situation and the net realizable
kontraktual/ dari pihak lawan dan nilai bersih yang value of any underlying collateral. Each
Without a
Nilai tercatat/ contractual > 3 - 12 >1-2 dapat direalisasi dari agunan yang impaired asset is assessed on its merits,
Carrying maturity < 1 bulan/ 1 - 3 bulan/ bulan/ tahun/ > 2 tahun/ diterima. Setiap aset yang mengalami and the workout strategy and estimate of
amount date month months months years years
penurunan nilai dievaluasi, dan strategi cash flows considered recoverable are
penyelesaiannya serta estimasi arus kas independently approved by the Credit
yang dinilai dapat diperoleh kembali secara Department.
Liabilities payable
Liabilitas segera 21.022 21.022 - - - - - on demand independen disetujui oleh Departemen
Simpanan dari nasabah 7.341.878 1.993.696 3.226.504 1.825.529 296.149 - - Deposits from customers Kredit.
Simpanan dari bank lain 322.491 591 - - 321.900 - - Deposits from other banks
Liabilitas derivatif 7.775 - 7.586 58 131 - - Derivative payables
Efek-efek yang dijual Evaluasi cadangan kerugian penurunan Collectively assessed impairment
dengan janji dibeli Securities sold under
kembali 95.873 - 95.873 - - - - repurchase agreements nilai secara kolektif meliputi kerugian kredit allowances cover credit losses inherent in
Beban masih harus dibayar yang melekat pada portofolio tagihan portfolios of claims with similar economic
dan liabilitas lain-lain 221.201 - 221.201 - - - - Accruals and other liabilities
dengan karakteristik ekonomi yang serupa characteristics when there is objective
Total liabilitas keuangan 8.010.240 2.015.309 3.551.164 1.825.587 618.180 - - Total financial liabilities ketika terdapat bukti obyektif bahwa telah evidence to suggest that they contain
Selisih 4.041.840 (1.529.368) (1.805.775) (670.007) 5.555.830 315.668 2.175.492 Difference terjadi penurunan nilai tagihan dalam impaired claims, but the individual impaired
portofolio tersebut namun penurunan nilai items cannot yet be identified. In assessing
secara individu belum dapat diidentifikasi. the need for collective loan loss
Dalam menentukan perlunya membentuk allowances, management considers
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments cadangan kerugian penurunan nilai kredit factors such as credit quality, portfolio size,
secara kolektif, manajemen credit concentrations and economic
Pengungkapan ini merupakan tambahan atas These disclosures supplement the commentary on mempertimbangkan faktor-faktor seperti factors.
pembahasan tentang manajemen risiko keuangan financial risk management (Note 3). kualitas kredit, besarnya portofolio,
(Catatan 3). konsentrasi kredit dan faktor-faktor
ekonomi.
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
Dalam mengestimasi cadangan yang In order to estimate the required
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of dibutuhkan, asumsi-asumsi dibuat untuk allowance, assumptions are made to
aset keuangan financial assets menentukan model kerugian bawaan dan define the way inherent losses are
untuk menentukan parameter input yang modeled and to determine the required
Evaluasi atas kerugian penurunan nilai aset Allowances for impairment losses of diperlukan, berdasarkan pengalaman input parameters, based on historical
keuangan yang dicatat pada biaya financial assets accounted for at amortized historis dan kondisi ekonomi saat ini. experience and current economic
perolehan diamortisasi dijelaskan di cost are evaluated for impairment on a conditions.
Catatan 2s. basis described in Note 2s.
61 62
Page 182
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued) 4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued)
(lanjutan) (lanjutan)
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan) (continued) (lanjutan) (continued)
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of (iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets
aset keuangan (lanjutan) financial assets (continued) (lanjutan) (continued)
Ketepatan dari cadangan ini tergantung The accuracy of the allowances depends Bank menelaah aset pajak tangguhan The Bank review their deferred tax assets
pada seberapa tepat estimasi arus kas on how well the estimated future cash pada setiap tanggal laporan posisi at each statement of financial position date
masa depan untuk menentukan cadangan flows are determined for specific keuangan dan mengurangi jumlah tercatat and reduce the carrying amount to the
individual serta asumsi model dan counterparty allowances and the model dalam hal tidak adanya lagi kemungkinan extent that it is no longer probable that
parameter yang digunakan dalam assumptions and parameters used in bahwa penghasilan kena pajak yang cukup sufficient taxable income will be available
menentukan cadangan kolektif. determining collective allowances. akan tersedia untuk mengkompensasi to allow all or part of the deferred tax assets
sebagian atau seluruh aset pajak to be utilized.
(ii) Penentuan nilai wajar (ii) Determining fair values tangguhan.
Dalam menentukan nilai wajar atas aset The determination of fair value for financial (v) Provisi perpajakan (v) Provision for taxes
dan liabilitas keuangan dimana tidak assets and liabilities for which there is no
terdapat harga pasar yang dapat observable market price requires the use Bank menentukan provisi perpajakan The Bank provides for tax provision based
diobservasi, Bank harus menggunakan of valuation techniques as described in berdasarkan estimasi atas kemungkinan on estimates whether the additional taxes
teknik penilaian seperti dijelaskan pada Note 2f. For financial instruments that trade adanya tambahan beban pajak. Jika hasil will be due. Where the final tax outcome of
Catatan 2f. Untuk instrumen keuangan infrequently and have little price akhir dari hal ini berbeda dengan jumlah these matters is different from the amounts
yang jarang diperdagangkan dan tidak transparency, fair value is less objective, yang dicatat semula, maka perbedaan that were initially recorded, such
memiliki harga yang transparan, nilai and requires varying degrees of judgment tersebut akan berdampak terhadap differences will impact the profit/loss.
wajarnya menjadi kurang obyektif dan depending on liquidity, concentration, laba/rugi.
karenanya, membutuhkan tingkat uncertainty of market factors, pricing
pertimbangan yang beragam, tergantung assumptions and other risks affecting the b. Pertimbangan akuntansi yang material b. Material accounting judgments in applying
pada likuiditas, konsentrasi, ketidakpastian specific instrument. dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
faktor pasar, asumsi penentuan harga dan Bank
risiko lainnya yang mempengaruhi
instrumen tertentu. (i) Nilai wajar dari instrumen keuangan (i) Fair value of financial instrument
(iii) Liabilitas imbalan kerja (iii) Obligation for employment benefits Kebijakan akuntansi Bank untuk The Bank’s accounting policy on fair value
pengukuran nilai wajar dibahas di measurements is discussed in Note 2f.
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s obligation Catatan 2f.
bergantung pada pemilihan asumsi yang for employment benefits is dependent on
digunakan oleh aktuaris independen dalam its selection of certain assumptions used Informasi mengenai penentuan nilai wajar Information about the determination of fair
menghitung jumlah-jumlah tersebut. by the independent actuaries in calculating dari instrumen keuangan diungkapkan value of financial instruments is disclosed
Asumsi tersebut termasuk antara lain, such accounts. Those assumptions include pada Catatan 35. in Note 35.
tingkat diskonto, tingkat kenaikan gaji among others, discount rates, annual
tahunan, tingkat pengunduran diri salary increase rate, annual employee (ii) Klasifikasi aset dan liabilitas keuangan (ii) Financial asset and liability classification
karyawan tahunan, tingkat kecacatan, turn-over rate, disability rate, retirement
umur pensiun dan tingkat kematian. age and mortality rate. Kebijakan akuntansi Bank memberikan The Bank’s accounting policies provide
keleluasaan untuk menetapkan aset dan scope for financial assets and liabilities to
(iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets liabilitas keuangan ke dalam berbagai be designated on inception into different
kategori pada saat pengakuan awal sesuai accounting categories in certain
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all dengan standar akuntansi yang berlaku circumstances.
rugi fiskal yang belum digunakan unused tax losses to the extent that it is berdasarkan kondisi tertentu.
sepanjang besar kemungkinannya bahwa probable that taxable profit will be available
penghasilan kena pajak akan tersedia against which the losses can be utilized.
sehingga rugi fiskal tersebut dapat Significant management estimates are
digunakan. Estimasi signifikan digunakan required to determine the amount of
oleh manajemen dalam menentukan deferred tax assets that can be recognized,
jumlah aset pajak tangguhan yang dapat based upon the likely timing and the level
diakui, berdasarkan saat penggunaan dan of future taxable profits together with future
tingkat penghasilan kena pajak dan strategi tax planning strategies.
perencanaan pajak masa depan.
63 64
Page 183
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
5. Kas 5. Cash 7. Giro pada Bank Lain (lanjutan) 7. Current Accounts with Other Banks (continued)
2025 2024 2025 2024
Rupiah 18.461 27.096 Rupiah Valuta asing (lanjutan) Foreign currencies (continued)
Valuta asing Foreign currencies Pihak ketiga: Third parties:
Dolar Amerika Serikat 9.097 8.232 United States Dollar JP Morgan Chase Bank - New York 10.314 5.857 JP Morgan Chase Bank - New York
Dolar Singapura 964 1.589 Singapore Dollar Standard Chartered Bank - New York 1.828 11.809 Standard Chartered Bank - New York
Standard Chartered Bank - Standard Chartered Bank -
Total 28.522 36.917 Total Singapura 806 81 Singapore
Bank Mizuho Ltd., Tokyo 649 1.854 Bank Mizuho Ltd., Tokyo
JP Morgan Chase Bank - Frankfurt 460 1.222 JP Morgan Chase Bank - Frankfurt
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, total cash in JP Morgan Chase Bank - London 448 716 JP Morgan Chase Bank – London
kas dalam mata uang Rupiah termasuk jumlah kas Rupiah includes cash amount in ATMs of Rp379 and ANZ Banking Group Ltd., Australia 367 585 ANZ Banking Group Ltd., Australia
pada ATM masing-masing sebesar Rp379 dan Rp1,183, respectively. United Overseas Bank Ltd., United Overseas Bank Ltd.,
Rp1.183. Singapura 297 762 Singapore
PT Bank Central Asia Tbk 219 478 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 173 1.257 PT Bank Mandiri (Persero) Tbk
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, management PT Bank ICBC Indonesia 166 152 PT Bank ICBC Indonesia
manajemen berkeyakinan bahwa seluruh saldo kas believes that all cash can be used and there are no United Overseas Bank Ltd., United Overseas Bank Ltd.,
dapat digunakan dan tidak terdapat saldo kas yang cash balance pledged as collateral. Hong Kong 91 88 Hong Kong
dijaminkan. PT Bank Maybank Indonesia Tbk 8 - PT Bank Maybank Indonesia Tbk
Standard Chartered Bank - London - 27 Standard Chartered Bank - London
6. Giro pada Bank Indonesia 6. Current Accounts with Bank Indonesia
Total - valuta asing 16.091 25.204 Total - foreign currencies
2025 2024 Total 17.504 38.818 Total
Rupiah 193.573 289.500 Rupiah
Dolar Amerika Serikat 170.919 120.713 United States Dollar Cadangan kerugian penurunan nilai (1) (7) Allowance for impairment losses
Total 364.492 410.213 Total Neto 17.503 38.811 Net
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no ada giro pada bank lain yang dijadikan jaminan. current accounts with other banks pledged as
ada giro pada Bank Indonesia yang dijadikan current accounts with Bank Indonesia pledged as collateral.
jaminan. collateral.
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
Informasi mengenai suku bunga penempatan pada Information in respect of interest rate of placements berikut: follows:
Bank Indonesia diungkapkan pada Catatan 3b. with Bank Indonesia is disclosed in Note 3b.
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statuory Reserves (GWM) in accordance Stage 1 Stage 2 Stage 3 Total
Peraturan Bank Indonesia (PBI) dan Peraturan with Bank Indonesia Regulation (PBI) and 31 Desember 2023 184.104 - - 184.104 December 31, 2023
Anggota Dewan Gubernur (PADG) diungkapkan Regulation of the Members of The Board of
pada Catatan 46. Governance (PADG) are disclosed in Note 46. Aset baru 1.938 - - 1.938 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
7. Giro pada Bank Lain 7. Current Accounts with Other Banks hapus buku) (14.762) - - (14.762) (exclude write off)
Pengukuran kembali (133.201) - - (133.201) Remeasurement
2025 2024 Dampak perubahan kurs 739 - - 739 Effect on exchange rate
Rupiah Rupiah 31 Desember 2024 38.818 - - 38.818 December 31, 2024
Pihak ketiga: Third parties: Aset baru 23 - - 23 New assets originated
PT Bank Central Asia Tbk 629 629 PT Bank Central Asia Tbk Aset dihentikan pengakuannya
PT Bank CIMB Niaga Tbk 597 1.961 PT Bank CIMB Niaga Tbk atau dilunasi (kecuali Assets derecognized or repaid
PT Bank Mandiri (Persero) Tbk 152 40 PT Bank Mandiri (Persero) Tbk hapus buku) (27) - - (27) (exclude write off)
Standard Chartered Bank - Jakarta 25 25 Standard Chartered Bank - Jakarta Pengukuran kembali (21.826) - - (21.826) Remeasurement
PT Bank Permata Tbk 5 10.959 PT Bank Permata Tbk Dampak perubahan kurs 516 - - 516 Effect on exchange rate
PT Bank Maybank Indonesia Tbk 5 - PT Bank Maybank Indonesia Tbk 31 Desember 2025 17.504 - - 17.504 December 31, 2025
Total - Rupiah 1.413 13.614 Total - Rupiah
Valuta asing Foreign currencies
Pihak berelasi: Related parties:
Qatar National Bank (Q.P.S.C.) Qatar National Bank (Q.P.S.C.)
(Catatan 36) 265 316 (Note 36)
65 66
Page 184
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
7. Giro pada Bank Lain (lanjutan) 7. Current Accounts with Other Banks (continued) 8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows: Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all placements
penempatan pada Bank Indonesia dan bank lain with Bank Indonesia and other banks are not
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/ tidak mengalami penurunan nilai. impaired.
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 15 - - 15 December 31, 2023 Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
ada penempatan pada Bank Indonesia dan bank placement with Bank Indonesia and other banks
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya lain yang dijadikan jaminan. pledged as collateral.
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 2 - - 2 (exclude write off) Jangka waktu penempatan pada Bank Indonesia The term of placements with Bank Indonesia are as
Pengukuran kembali 6 - - 6 Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
adalah sebagai berikut: follows:
31 Desember 2024 7 - - 7 December 31, 2024 2025 2024
Aset baru - - - - New assets originated Rupiah Rupiah
Aset dihentikan pengakuannya Bank Indonesia 1 hari/day 2 hari/days Bank Indonesia
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Bank PAN Indonesia 1 hari/day - PAN Bank Indonesia
Pengukuran kembali 6 - - 6 Remeasurement Bank ANZ Indonesia 1 hari/day - ANZ Bank Indonesia
Dampak perubahan kurs - - - - Effect on exchange rate
Valuta asing Foreign currency
31 Desember 2025 1 - - 1 December 31, 2025 Qatar National Bank (Q.P.S.C) - 308 hari/days Qatar National Bank (Q.P.S.C)
Bank Indonesia 2-6 hari/day 2 hari/days Bank Indonesia
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
cadangan kerugian penurunan nilai yang dibentuk allowance for impairment losses provided is berikut: follows:
cukup untuk menutupi kemungkinan penurunan nilai adequate to cover any possible impairment on
giro pada bank lain. current accounts with other banks. Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Informasi mengenai suku bunga giro pada bank lain Information in respect of interest rate of current 31 Desember 2023 1.092.008 - - 1.092.008 December 31, 2023
diungkapkan pada Catatan 3b. accounts with other banks is disclosed in Note 3b.
Aset baru 1.336.301 - - 1.336.301 New assets originated
Aset dihentikan pengakuannya
Informasi mengenai klasifikasi dan nilai wajar giro Information regarding the classification and fair atau dilunasi (kecuali Assets derecognized or repaid
pada bank lain diungkapkan pada Catatan 35. Giro value of current accounts with other banks is hapus buku) (1.092.008) - - (1.092.008) (exclude write off)
pada pihak berelasi diungkapkan pada Catatan 36. disclosed in Note 35. Current accounts with related Pengukuran kembali - - - - Remeasurement
parties are disclosed in Note 36. 31 Desember 2024 1.336.301 - - 1.336.301 December 31, 2024
Informasi mengenai giro pada bank lain Information regarding the currency type of current Aset baru 1.241.384 - - 1.241.384 New assets originated
Aset dihentikan pengakuannya
berdasarkan jenis mata uang diungkapkan pada accounts with other banks is disclosed in Note 38. atau dilunasi (kecuali Assets derecognized or repaid
Catatan 38. hapus buku) (1.336.301) - - (1.336.301) (exclude write off)
Pengukuran kembali - - - - Remeasurement
8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other 31 Desember 2025 1.241.384 - - 1.241.384 December 31, 2025
Lain Banks
Rincian penempatan pada Bank Indonesia adalah The details of placements with Bank Indonesia are Informasi mengenai suku bunga penempatan pada Information in respect of interest rate of placements
sebagai berikut: as follows: Bank Indonesia dan bank lain diungkapkan pada with Bank Indonesia and other banks is disclosed in
Catatan 3b. Informasi mengenai jatuh tempo Note 3b. Information in respect of maturities of
2025 2024 penempatan pada Bank Indonesia dan bank lain placements with Bank Indonesia and other banks is
diungkapkan pada Catatan 3c. Informasi mengenai disclosed in Note 3c. Information regarding the
Rupiah Rupiah
Pihak ketiga Third party klasifikasi dan nilai wajar penempatan pada Bank classification and fair value of placements with Bank
Bank Indonesia 90.884 96.986 Bank Indonesia Indonesia dan bank lain diungkapkan pada Catatan Indonesia and other banks is disclosed in Note 35.
PT Bank Pan Indonesia Tbk 80.000 - PT Bank PAN Indonesia Tbk 35.
PT Bank ANZ Indonesia 70.000 - PT Bank ANZ Indonesia
Informasi mengenai penempatan pada Bank Information regarding the currency type of
Valuta asing Foreign currency Indonesia dan bank lain berdasarkan jenis mata placements with Bank Indonesia and other banks is
Pihak Berelasi Related parties uang diungkapkan pada Catatan 38. disclosed in Note 38.
Qatar National Bank (Q.P.S.C) Qatar National Bank (Q.P.S.C)
(Catatan 36) - 321.900 (Note 36)
Pihak ketiga Third party
Bank Indonesia 1.000.500 917.415 Bank Indonesia
Total 1.241.384 1.336.301 Total
67 68
Page 185
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
9. Tagihan dan Liabilitas Derivatif 9. Derivative Receivables and Payables 10. Tagihan dan Liabilitas Akseptasi 10. Acceptance Receivables and Payables
Pada tanggal 31 Desember 2025 dan 2024, tagihan As of December 31, 2025 and 2024, derivative a. Tagihan akseptasi: a. Acceptance receivables
dan liabilitas derivatif adalah sebagai berikut: receivables and payables are as follows:
2025 2024 2025 2024
Tagihan Liabilitas Tagihan Liabilitas Rupiah Rupiah
Derivatif/ Derivatif/ Derivatif/ Derivatif/ Pihak ketiga Third parties
Derivative Derivative Derivative Derivative Korporasi 42.004 - Corporates
Receivables Payables Receivables Payables
Kontrak berjangka valuta asing Currency forward contract Valuta asing Foreign currencies
Bank 590 (9.013) 3.269 (7.775) Banks Pihak ketiga Third parties
Korporasi 45.885 - Corporates
Pada tanggal 31 Desember 2025 dan 2024, semua As of December 31, 2025 and 2024, all derivative 87.889 -
tagihan derivatif merupakan transaksi dengan pihak receivables are made with third parties.
ketiga. Cadangan kerugian Allowance for
penurunan nilai (211) - impairment losses
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no Total 87.678 - Total
ada tagihan derivatif yang dijadikan jaminan. derivative receivables pledged as collateral.
Informasi mengenai klasifikasi dan nilai wajar Information regarding the classification and fair Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount
tagihan dan liabilitas derivatif diungkapkan pada value of derivative receivables and payables is berikut: are as follows:
Catatan 35. disclosed in Note 35.
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Pada tanggal 31 Desember 2025 dan 2024, nilai As of December 31, 2025 and 2024, the contract Stage 1 Stage 2 Stage 3 Total
kontrak dan rata-rata jangka waktu kontrak amount and average contract period of currency
31 Desember 2024 - - - - December 31, 2024
berjangka valuta asing adalah sebagai berikut: forward contracts are as follows:
2025 Aset baru 87.889 - - 87.889 New assets originated
Aset dihentikan pengakuannya
Nilai Kontrak atau dilunasi (kecuali Assets derecognized or repaid
(dalam nilai penuh)/ Rentang tanggal hapus buku) - - - - (exclude write off)
Contract amount Jatuh tempo/ Pengukuran kembali - - - - Remeasurement
Jenis valuta/ (in original currency) Range of Dampak perubahan kurs - - - - Effect on exchange rate
Currencies (in full amount) maturity date
31 Desember 2025 87.889 - - 87.889 December 31, 2025
Kontrak berjangka valuta 5 Januari 2026 – 9 April 2026 Currency forward
asing yang akan diterima USD 4.950.509 January 5, 2026 – April 9, 2026 contracts received
6 Januari 2026 Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
AUD 125.000 January 6, 2026
5 Januari 2026 adalah sebagai berikut: impairment losses are as follows:
JPY 144.864.882 January 5, 2026
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Kontrak berjangka valuta 2 Januari 2026 – 9 April 2026 Currency forward Stage 1 Stage 2 Stage 3 Total
asing yang akan dibayar USD 147.108.673 January 2, 2026 – April 9, 2026 contracts paid
6 Januari 2026 31 Desember 2024 - - - - December 31, 2024
AUD 1.200.000 January 6, 2026
5 Januari 2026 – 26 Januari 2026 Aset baru 211 - - 211 New assets originated
JPY 270.138.598 January 5, 2026 – January 26, 2026 Aset dihentikan pengakuannya
7 Januari 2026 atau dilunasi (kecuali Assets derecognized or repaid
EUR 425.000 January 7, 2026 hapus buku) - - - - (exclude write off)
21 Januari 2026 Pengukuran kembali - - - - Remeasurement
SGD 683.500 January 21, 2026 Dampak perubahan kurs - - - - Effect on exchange rate
5 Januari 2026
GBP 210.000 January 5, 2026 31 Desember 2025 211 - - 211 December 31, 2025
2024
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
Nilai Kontrak
(dalam nilai penuh)/ Rentang tanggal cadangan kerugian penurunan nilai yang allowance for impairment losses provided is
Contract amount Jatuh tempo/ dibentuk cukup untuk menutupi kemungkinan adequate to cover any possible impairment on
Jenis valuta/ (in original currency) Range of penurunan nilai tagihan akseptasi. acceptance receivables.
Currencies (in full amount) maturity date
Kontrak berjangka valuta Currency forward Pada tanggal 31 Desember 2025, tidak ada As of December 31, 2025, there are no
asing yang akan diterima USD 11.895.011 2 Januari 2025 - 23 Juni 2025/ contracts received tagihan akseptasi yang dijadikan jaminan. acceptance receivables pledged as collateral.
January 2, 2025 - June 23, 2025
Kontrak berjangka valuta Currency forward
asing yang akan dibayar USD 73.050.000 2 Januari 2025 - 23 Juni 2025/ contracts paid
January 2, 2025 - June 23, 2025
AUD 3.260.000 2 Januari/January 2, 2025
JPY 126.084.800 6 Januari/January 6, 2025
EUR 400.000 3 Januari/January 3, 2025
SGD 814.241 21 Januari/January 21, 2025
69 70
Page 186
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
10. Tagihan dan Liabilitas Akseptasi (lanjutan) 10. Acceptance Receivables and Payables 11. Efek-efek yang Dibeli dengan Janji Dijual 11. Securities Purchased Under Agreements to
(continued) Kembali (lanjutan) Resell (continued)
b. Liabilitas akseptasi: b. Acceptance payables: Pada tanggal 31 Desember 2025, tidak ada efek- As of December 31, 2025, there are no securities
efek yang dibeli dengan janji dijual kembali yang purchased under agreements to resell pledged as
2025 2024
dijadikan jaminan. collateral.
Rupiah Rupiah
Pihak ketiga Third parties 12. Kredit yang Diberikan 12. Loans
Bank 42.004 - Banks
Valuta asing Foreign currencies a. Berdasarkan hubungan, jenis dan valuta a. By relationship, type and currency
Pihak ketiga Third parties
Bank 45.885 - Banks 2025 2024
Total 87.889 - Total Pihak berelasi Related parties
Rupiah Rupiah
Personil manajemen Key management personnel
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities were kunci (Catatan 36) 804 892 (Note 36)
pada Catatan 3c. Informasi mengenai klasifikasi disclosed in Note 3c. Information with regards Modal Kerja 500.000 - Working capital
dan nilai wajar diungkapkan pada Catatan 37. to the classification and fair value were
500.804 892
disclosed in Note 37. Pihak ketiga Third parties
Rupiah Rupiah
Informasi mengenai kualitas tagihan akseptasi Information regarding the quality of acceptance Modal kerja 5.585.483 4.935.227 Working capital
diungkapkan pada Catatan 46. receivables is disclosed in Note 46. Investasi 2.089.804 1.147.963 Investment
Sindikasi 614.780 738.237 Syndicated
Informasi mengenai tagihan dan liabilitas Information regarding the currency type of Konsumsi 1.227 34.211 Consumer
akseptasi berdasarkan jenis mata uang acceptance receivables and payables is Karyawan 16.315 20.800 Employee
diungkapkan pada Catatan 38. disclosed in Note 38.
8.307.609 6.876.438
Valuta asing Foreign currencies
11. Efek-efek yang Dibeli dengan Janji Dijual 11. Securities Purchased Under Agreements to Modal Kerja 784.559 1.265.476 Working capital
Kembali Resell Sindikasi 191.496 311.760 Syndication
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell as 976.055 1.577.236
pada tanggal 31 Desember 2025 sebagai berikut: of December 31, 2025 as follows: Total 9.784.468 8.454.566 Total
2025
Cadangan kerugian penurunan nilai (381.241) (488.839) Allowance for impairment losses
Efek yang Rentang tanggal Rentang tanggal
mendasari/ pembelian/ penjualan kembali/ Harga penjualan Pendapatan bunga Nilai tercatat/
Pihak lawan/ Underlying Range of purchase Range of kembali/ yang belum diakui/ Carrying
Neto 9.403.227 7.965.727 Net
Counterparty securities date resale date Resale price Unearned interest amount
Obligasi Pemerintah/ 31 Desember 2025/ 7 Januari 2026/
Bank Indonesia Government Bonds December 31, 2025 January 7, 2026 10.874 2 10.872
b. Berdasarkan sektor ekonomi b. By economic sectors
Pada tanggal 31 Desember 2025, lokasi As of December 31, 2025, the scripless collateral 2025 2024
penyimpanan efek-efek jaminan berupa tanpa securities were custodied in BI-SSSS system of Rupiah Rupiah
warkat (scripless) dicatat pada sistem BI-SSSS Bank Indonesia. Jasa usaha 2.970.288 2.718.154 Business services
Bank Indonesia. Manufaktur 1.599.063 1.782.289 Manufacturing
Pengangkutan, pergudangan dan Transportation, warehousing and
Manajemen Bank berkeyakinan bahwa tidak ada The Bank’s management believes that no allowance komunikasi 1.834.827 1.146.969 communication
cadangan kerugian penurunan nilai efek-efek yang for impairment losses on securities purchased under Listrik, gas dan air 1.000.000 - Electricity, gas and water
dibeli dengan janji dijual kembali yang perlu dibentuk agreements to resell should be provided as of Perdagangan, restoran dan hotel 964.560 501.201 Trading, restaurant and hotels
Konstruksi 385.276 415.362 Construction
pada tanggal 31 Desember 2025. December 31, 2025. Pertambangan - 221.400 Mining
Pertanian, perkebunan, dan Agriculture, plantation, and
Informasi mengenai suku bunga efek-efek yang Information in respect of interest rate of securities sarana perkebunan 36.054 36.054 plantation equipment
dibeli dengan janji dijual kembali diungkapkan pada purchased under agreements to resell is disclosed Lain-lain 18.345 55.901 Others
Catatan 3b. Informasi mengenai jatuh tempo efek- in Note 3b. Information in respect of maturities of
efek yang dibeli dengan janji dijual kembali securities purchased under agreement to resell is 8.808.413 6.877.330
diungkapkan pada Catatan 3c. Informasi mengenai disclosed in Note 3c. Information regarding the
klasifikasi dan nilai wajar efek-efek yang dibeli classification and fair value of securities purchased
dengan janji dijual kembali diungkapkan pada under agreements to resell is disclosed in Note 35.
Catatan 35.
71 72
Page 187
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued) 12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sectors (continued) e. Kredit modal kerja dan investasi diberikan e. Working capital loans and investment loans
kepada debitur untuk kepentingan modal kerja were granted to customers for working capital
2025 2024 dan pembelian barang modal. Kredit modal and purchase of capital goods. Working capital
kerja mencakup kredit dalam bentuk rekening loans include overdraft.
Valuta asing Foreign currencies koran.
Manufaktur 284.309 1.054.631 Manufacturing
Pertambangan 166.750 308.702 Mining f. Kredit konsumsi terdiri dari kredit pemilikan f. Consumer loans consist of housing and motor
Listrik, gas dan air 191.496 213.903 Electricity, gas and water rumah dan kendaraan bermotor dan kredit vehicles ownership loans and other personal
perorangan lainnya. loans.
976.055 1.577.236
Total 9.784.468 8.454.566 g. Kredit yang diberikan kepada karyawan Bank g. The loans given to the Bank’s employees are
digunakan untuk keperluan pinjaman atas used for purchase of houses, cars and other
Cadangan kerugian penurunan nilai (381.241) (488.839) Allowance for impairment losses pembelian rumah, kendaraan, dan keperluan personal necessities with maturities ranging
lainnya dengan jangka waktu jatuh tempo from 1 to 15 years, with interest rates of 5% per
Neto 9.403.227 7.965.727 Net
berkisar dari 1 tahun sampai 15 tahun, yang annum. These loans will be settled through their
dikenakan bunga 5% per tahun. Kredit tersebut monthly salary deductions. The loans to the
c. Berdasarkan periode perjanjian kredit: c. Based on the term of loan agreements: akan dilunasi melalui pemotongan gaji setiap employees amounted Rp17,119 and Rp21,692
bulan. Jumlah kredit yang diberikan kepada or represented 0.17% and 0.26% of total loans
2025 2024 karyawan masing-masing sebesar Rp17.119 as of December 31, 2025 and 2024,
dan Rp21.692 atau 0,17% dan 0,26% dari respectively.
Rupiah Rupiah jumlah kredit yang diberikan pada tanggal
< 1 tahun 4.175.401 4.464.786 < 1 year
31 Desember 2025 dan 2024.
> 1 - 3 tahun 1.955.602 714.731 > 1 - 3 year
> 3 - 5 tahun 731.746 420.359 > 3 - 5 year
> 5 tahun 1.945.664 1.277.454 > 5 year h. Pada tahun 2025, Bank melakukan penjualan h. In 2025, the Bank sold the SME loan. Payment
atas kredit SME. Pembayaran dari harga jual for the selling prices of Rp1,476 has been fully
8.808.413 6.877.330 dari kredit tersebut sebesar Rp1.476 telah received by the Bank and presented as part of
diterima seluruhnya oleh Bank dan dibukukan “other operating income - others” in current year
Valuta asing Foreign currencies sebagai bagian dari “pendapatan operasional statement of profit or loss and other
< 1 tahun 784.559 1.340.800 < 1 year lainnya - lain-lain” pada laporan laba rugi dan comprehensive income.
> 1 - 3 tahun - 22.533 > 1 - 3 year penghasilan komprehensif lain di tahun
> 3 - 5 tahun 191.496 - > 3 - 5 year berjalan.
> 5 tahun - 213.903 > 5 year
976.055 1.577.236 Pada tahun 2025, Bank melakukan penjualan In 2025, the Bank sold the UCAN loan.
atas kredit UCAN. Pembayaran dari harga jual Payment for the selling prices of Rp1,406 has
Total 9.784.468 8.454.566 Total dari kredit tersebut sebesar Rp1.406 telah been fully received by the Bank and loss from
diterima seluruhnya oleh Bank dan kerugian sale of loans of Rp1,340 was presented as part
Cadangan kerugian penurunan nilai (381.241) (488.839) Allowance for impairment losses
dari pengalihan tagihan sebesar Rp1.340 of “other operating expenses - others” in current
Neto 9.403.227 7.965.727 Net dibukukan sebagai bagian dari “beban year statement of profit or loss and other
operasional lainnya - lain-lain” pada laporan comprehensive income.
laba rugi dan penghasilan komprehensif lain di
d. Kredit dijamin dengan agunan yang diikat d. The loans are secured by collaterals which are tahun berjalan.
dengan akta pemberian hak tanggungan, legalized by deed of encumbrance, other
jaminan lain atau aset yang umumnya diterima guarantees or assets that are generally i. Kredit hapus buku sepanjang tahun 2025 dan i. Written off loans during 2025 and 2024,
oleh bank, antara lain deposito berjangka, giro, accepted in the banking industry, such as time 2024 masing-masing sebesar RpNihil dan Rp3. amounted to RpNil and Rp3, respectively.
kendaraan bermotor, tanah dan bangunan. deposits, demand deposits, motor vehicles,
land and buildings.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, total loans
kredit dijamin dengan jaminan tunai berupa secured by cash collateral (back-to-back loans)
deposito masing-masing sebesar Rp149.886 amounted to Rp149,886 and Rp377,036,
dan Rp377.036 (Catatan 20). respectively (Note 20).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there are
tidak ada kredit yang dijadikan jaminan. no loans pledged as collateral.
73 74
Page 188
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued) 12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
j. Perubahan nilai tercatat bruto kredit yang j. The changes in gross carrying amount on loans l. Manajemen Bank berkeyakinan bahwa jumlah l. The Bank’s management believes that the
diberikan selama tahun berjalan adalah during the year are as follows: cadangan kerugian penurunan nilai yang allowance for impairment losses provided is
sebagai berikut: dibentuk cukup untuk menutupi kemungkinan adequate to cover any possible impairment on
penurunan nilai kredit yang diberikan. loans.
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
m. Informasi mengenai suku bunga kredit yang m. Information in respect of interest rate of loans is
31 Desember 2023 4.183.425 1.727.212 45.787 5.956.424 December 31, 2023 diberikan diungkapkan pada Catatan 3b. disclosed in Note 3b. Information in respect of
Informasi mengenai jatuh tempo kredit yang maturities of loans is disclosed in Note 3c.
Aset baru 6.038.399 415.155 2.527 6.456.081 New assets originated
Aset dihentikan pengakuannya diberikan diungkapkan pada Catatan 3c. Information regarding the classification and fair
atau dilunasi (kecuali Assets derecognized or repaid Informasi mengenai klasifikasi dan nilai wajar value of loans is disclosed in Note 35.
hapus buku) (3.097.864) (417.947) (2.237) (3.518.048) (exclude write-off) kredit yang diberikan diungkapkan pada
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1
Pengalihan ke Tahap 2 (169.945) 169.945 - - Transfer to Stage 2
Catatan 35.
Pengalihan ke Tahap 3 (10.860) (207.087) 217.947 - Transfer to Stage 3
Pengukuran kembali (285.303) (158.866) 1.377 (442.792) Remeasurement n. Pada tanggal-tanggal 31 Desember 2025 dan n. As of December 31, 2025 and 2024, loans with
Penghapusbukuan - - (3) (3) Write-off 2024, kredit pada pihak berelasi diungkapkan related parties were disclosed in Note 36.
Dampak perubahan kurs 2.904 - - 2.904 Effect on exchange rate
pada Catatan 36.
31 Desember 2024 6.660.756 1.528.412 265.398 8.454.566 December 31, 2024
Aset baru 7.299.183 167.671 - 7.466.854 New assets originated
o. Informasi mengenai kredit yang diberikan o. Information regarding the currency type of
Aset dihentikan pengakuannya berdasarkan jenis mata uang diungkapkan loans is disclosed in Note 38.
atau dilunasi (kecuali Assets derecognized or repaid pada Catatan 38.
hapus buku) (5.032.358) (685.684) (27.918) (5.745.960) (exclude write-off)
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1
Pengalihan ke Tahap 2 - - - - Transfer to Stage 2 p. Selama tahun 2025 dan 2024, Bank telah p. During 2025 and 2024, the Bank has taken
Pengalihan ke Tahap 3 - - - - Transfer to Stage 3 menempuh berbagai langkah strategis dalam various strategic steps to manage its non-
Pengukuran kembali (284.641) (94.731) 10.482 (368.890) Remeasurement mengelola kredit bermasalahnya, antara lain performing loans, either through credit
Penjualan kredit (4) (14) (28.744) (28.762) Loan sales
Dampak perubahan kurs 6.660 - - 6.660 Effect on exchange rate
melalui restrukturisasi kredit, eksekusi agunan, restructuring, collateral execution, and loans
dan penjualan kredit. sale.
31 Desember 2025 8.649.596 915.654 219.218 9.784.468 December 31, 2025
13. Efek-Efek 13. Securities
k. Perubahan cadangan kerugian penurunan nilai k. The changes in allowance for impairment Rincian efek-efek pada tanggal 31 Desember 2025 Details of securities as of December 31, 2025 and
kredit yang diberikan selama tahun berjalan losses on loans during the year are as follows: dan 2024 sebagai berikut: 2024 as follows:
adalah sebagai berikut:
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total Nilai Nilai
nominal/ tercatat/
31 Desember 2023 91.124 375.729 40.286 507.139 December 31, 2023 Nominal Carrying
Aset baru 48.648 128.008 3.185 179.841 New assets originated Value amount
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
Nilai wajar melalui Fair value through other
hapus buku) (55.092) (100.273) (1.298) (156.663) exclude write-off) penghasilan komprehensif lain comprehensive income
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1 Pihak Ketiga Third Parties
Pengalihan ke Tahap 2 (2.193) 2.193 - - Transfer to Stage 2 Rupiah Rupiah
Pengalihan ke Tahap 3 (1.847) (138.756) 140.603 - Transfer to Stage 3 Obligasi pemerintah 325.000 341.234 Government bonds
Pengukuran kembali (19.843) (34.306) 11.955 (42.194) Remeasurement Sekuritas Rupiah Bank Indonesia 800.000 793.292 Bank Indonesia Rupiah Securities
Penghapusbukuan - - (3) (3) Write-off
Dampak perubahan kurs 1.010 - (291) 719 Effect on exchange rate Total nilai wajar melalui Total fair value through other
31 Desember 2024 61.807 232.595 194.437 488.839 December 31, 2024
penghasilan komprehensif lain 1.125.000 1.134.526 comprehensive income
Aset baru 73.904 16.092 - 89.996 New assets originated Biaya perolehan diamortisasi Amortized cost
Aset dihentikan pengakuannya Pihak Ketiga Third Parties
atau dilunasi (kecuali Assets derecognized or repaid Rupiah Rupiah
hapus buku) (51.049) (76.702) (26.243) (153.994) exclude write-off)
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1
SKBDN 15.043 14.016 SKBDN
Pengalihan ke Tahap 2 - - - - Transfer to Stage 2
Pengalihan ke Tahap 3 - - - - Transfer to Stage 3
Valuta Asing Foreign currencies
Pengukuran kembali 1.535 (31.708) 14.720 (15.453) Remeasurement Sekuritas Valas Bank Indonesia 333.500 332.608 Bank Indonesia Foreign Securities
Penjualan kredit (4) (14) (28.744) (28.762) Penjualan kredit
Dampak perubahan kurs 615 - - 615 Effect on exchange rate Total biaya perolehan diamortisasi 348.543 346.624 Total amortized cost
31 Desember 2025 86.808 140.263 154.170 381.241 December 31, 2025 Total 1.473.543 1.481.150 Total
Cadangan kerugian penurunan nilai - Allowance for Impairment Losses
Neto 1.481.150 Net
75 76
Page 189
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
13. Efek-Efek (lanjutan) 13. Securities (continued) 13. Efek-Efek (lanjutan) 13. Securities (continued)
Rincian efek-efek pada tanggal 31 Desember 2025 Details of securities as of December 31, 2025 and Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
dan 2024 sebagai berikut: (lanjutan) 2024 as follows: (continued)
Nilai wajar melalui penghasilan komprehensif lain Fair values through other comprehensive income
2024 didasarkan pada harga pasar efek yang tercatat securities are based on market prices of listed
pada tanggal pelaporan. Mutasi securities at the reporting date. Movements of
Nilai Nilai
keuntungan/(kerugian) yang belum direalisasi akibat unrealized gains/(losses) resulting from the
nominal/ tercatat/
Nominal Carrying kenaikan/(penurunan) nilai wajar efek-efek dicatat increase/(decrease) in fair value of marketable
Value amount sebagai bagian komponen ekuitas, sehingga Bank securities is recorded as part of the equity
mengakui keuntungan/(kerugian) periode berjalan component, and the Bank recognized current period
Nilai wajar melalui Fair value through other atas perubahan nilai wajar efek-efek, sedangkan gain/(losses) from changes in fair value of
penghasilan komprehensif lain comprehensive income
penyesuaian reklasifikasi atas keuntungan/ marketable securities, whereas reclassification
Pihak Ketiga Third Parties
Rupiah Rupiah (kerugian) sudah termasuk dalam laba rugi. adjustment on gains/(losses) are included in profit or
Obligasi pemerintah 140.000 139.919 Government bonds loss.
Sekuritas Rupiah Bank Indonesia 1.905.000 1.859.420 Bank Indonesia Rupiah Securities
Perubahan keuntungan/(kerugian) yang belum The changes of unrealized gains/(losses) on
Total nilai wajar melalui Total fair value through other direalisasi atas efek-efek dalam kelompok nilai wajar marketable securities in fair value through other
penghasilan komprehensif lain 2.045.000 1.999.339 comprehensive income
melalui penghasilan komprehensif lain adalah comprehensive income:
sebagai berikut:
Biaya perolehan diamortisasi Amortized cost
Pihak Ketiga Third Parties 2025 2024
Valuta Asing Foreign currencies
Sekuritas Valas Bank Indonesia 160.950 160.686 Bank Indonesia Foreign Securities Saldo awal (201) (61) Beginning balance
Perubahan nilai wajar 11.792 (179) Changes in fair value
Total biaya perolehan diamortisasi 160.950 160.686 Total amortized cost Pajak penghasilan terkait akun-akun Income tax of related accounts
yang akan direklasifikasi which will be reclassified
Total 2.205.950 2.160.025 Total ke laporan laba rugi (2.594) 39 to statement of profit or loss
Cadangan kerugian penurunan nilai - Allowance for Impairment Losses Saldo Akhir 8.997 (201) Ending balance
Neto 2.160.025 Net
Perubahan nilai tercatat bruto efek-efek selama The changes in gross carrying amount on securities
Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
tahun berjalan adalah sebagai berikut: during the year are as follows:
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Frekuensi
pembayaran bunga/ 31 Desember 2023 389.952 - - 389.952 December 31, 2023
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date Aset baru 2.020.106 - - 2.020.106 New assets originated
Aset dihentikan pengakuannya - - -
Obligasi Pemerintah/ 15 Juli 2035/ atau dilunasi (kecuali - - - Assets derecognized or repaid
Government Bonds 325.000 341.234 July 15, 2035 6 bulan/months hapus buku) (250.030) - - (250.030) (exclude write off)
SKBDN/ 18 Desember 2026/ Pengukuran kembali (3) - - (3) Remeasurement
SKBDN 15.043 14.016 December 18, 2026
Sekuritas Rupiah Bank Indonesia/ 2 Januari 2026 – 17 Juli 2026/ 31 Desember 2024 2.160.025 - - 2.160.025 December 31, 2024
Bank Indonesia Rupiah Securities 800.000 793.292 January 2, 2026 – July 17, 2026
Sekuritas Valas Bank Indonesia/ 21 Januari 2026 – 30 Januari 2026/ Aset baru 1.481.150 - - 1.481.150 New assets originated
Bank Indonesia Foreign Securities 333.500 332.608 January 21, 2026 – January 30, 2026 Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
2024 hapus buku) (2.160.025) - - (2.160.025) (exclude write off)
Pengukuran kembali - - - - Remeasurement
Frekuensi
pembayaran bunga/ 31 Desember 2025 1.481.150 - - 1.481.150 December 31, 2025
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that no
Obligasi Pemerintah/
Government Bonds 140.000 139.919 25 April/April 25, 2025 3 bulan/months
kerugian penurunan nilai tidak diperlukan. allowances for impairment losses is necessary.
Sekuritas Rupiah Bank Indonesia/ 24 Januari 2025 - 12 Desember 2025/
Bank Indonesia Rupiah Securities 1.905.000 1.859.420 January 24, 2025 - December 12, 2025 Informasi mengenai suku bunga efek-efek Information in respect of interest rate of securities is
Sekuritas Valas Bank Indonesia/ diungkapkan pada Catatan 3b. Informasi mengenai disclosed in Note 3b. Information in respect of
Bank Indonesia Foreign Securities 160.950 160.686 13 Januari/January 13, 2026
jatuh tempo surat-surat berharga diungkapkan pada maturities of securities is disclosed in Note 3c.
Catatan 3c. Informasi mengenai klasifikasi dan nilai Information regarding the classification and fair
wajar efek-efek diungkapkan pada Catatan 35. value of securities is disclosed in Note 35.
77 78
Page 190
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
13. Efek-Efek (lanjutan) 13. Securities (continued) 15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets
(continued)
Informasi mengenai efek-efek yang diberikan Information regarding the currency type of securities
berdasarkan jenis mata uang diungkapkan pada is disclosed in Note 38. Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-use assets as of
Catatan 38. 31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut: (lanjutan) (continued)
Pada tanggal 31 Desember 2025 dan 2024, efek- As of December 31, 2025 and 2024, securities with
efek sejumlah nominal masing-masing sebesar nominal RpNil and Rp100,000, respectively were
2024
RpNihil dan Rp100.000 telah dijual dengan janji sold under agreement to repurchase (Note 22).
dibeli kembali (Catatan 22). Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions balance
14. Beban Dibayar Dimuka 14. Prepayments
Biaya perolehan: Cost:
Tanah 53.429 - - 53.429 Land
Rincian beban dibayar dimuka pada tanggal Details of prepayments as of December 31, 2025 Gedung 5.415 - - 5.415 Buildings
31 Desember 2025 dan 2024 adalah sebagai and 2024 are as follows: Renovasi dan perbaikan
berikut: gedung 69.370 3.788 - 73.158 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 194.875 13.960 (1.058) 207.777 furniture and fixtures
2025 2024
323.089 17.748 (1.058) 339.779
Perolehan aset tetap 23.930 3.618 Acquisition of fixed assets Aset hak guna 186.583 30.664 (8.603) 208.644 Right-of-use assets
Pemeliharaan 20.811 16.437 Maintenance
Total biaya perolehan 509.672 48.412 (9.661) 548.423 Total cost
Asuransi 4.874 3.578 Insurance
Bonus 2.026 5.678 Bonus Akumulasi penyusutan Accumulated depreciation:
Lain-lain 8.958 13.887 Others Gedung (2.928) (198) - (3.126) Buildings
Renovasi dan perbaikan
Total 60.599 43.198 Total gedung (51.363) (3.697) - (55.060) Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor (148.702) (30.209) 1.038 (177.873) furniture and fixtures
15. Aset Tetap dan Aset Hak Guna 15. Fixed Assets and Right-of-Use Assets (202.993) (34.104) 1.038 (236.059)
Aset hak guna (93.763) (23.555) 8.141 (109.177) Right-of-use assets
Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-use assets as of
Total akumulasi penyusutan (296.756) (57.659) 9.179 (345.236) Total accumulated depreciation
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut: Nilai buku - neto 212.916 203.187 Book value - net
2025
Beban penyusutan aset tetap dan aset hak guna Depreciation expense of fixed assets and right-of-
Saldo awal/ Saldo akhir/ yang dibebankan ke dalam beban umum dan uses assets charged to general and administrative
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions balance
administrasi sebesar Rp41.901 dan Rp57.659 untuk expenses amounted to Rp41,901 and Rp57,659 for
tahun yang berakhir tanggal 31 Desember 2025 dan the years ended December 31, 2025 and 2024,
Biaya perolehan: Cost: 2024 (Catatan 33). respectively (Note 33).
Tanah 53.429 - - 53.429 Land
Gedung 5.415 - - 5.415 Buildings
Renovasi dan perbaikan Rincian penjualan aset tetap adalah sebagai berikut: Details of sale of fixed assets are as follows:
gedung 73.158 349 (20.125) 53.382 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 207.777 17.680 (37.973) 187.484 furniture and fixtures 2025 2024
339.779 18.029 (58.098) 299.710 Hasil penjualan aset tetap 211 110 Proceeds from sale of fixed assets
Aset hak guna 208.644 1.510 (8.212) 201.942 Right-of-use assets Nilai buku (4.421) (20) Net book value
Total biaya perolehan 548.423 19.539 (66.310) 501.652 Total cost
(Rugi)/Laba penjualan aset tetap (4.210) 90 (Loss)/Gain on sale of fixed assets
Akumulasi penyusutan Accumulated depreciation:
Gedung (3.126) (198) - (3.324) Buildings
Renovasi dan perbaikan Pada tanggal 31 Desember 2025, seluruh hak As of December 31, 2025, all the Bank’s land are in
gedung (55.060) (4.041) 16.702 (42.399) Leasehold improvement
Perlengkapan dan perabot Office equipment, kepemilikan atas tanah Bank adalah dalam bentuk the form of Right to Build (Hak Guna Bangunan),
kantor (177.873) (14.141) 36.975 (155.039) furniture and fixtures Hak Guna Bangunan (HGB), yang memiliki sisa which have a remaining period of legal rights
(236.059) (18.380) 53.677 (200.762)
jangka waktu hak legal berkisar dari 2 tahun sampai ranging from 2 to 20 years. The Bank’s management
Aset hak guna (109.177) (23.521) 3.059 (129.639) Right-of-use assets dengan 20 tahun. Manajemen Bank berkeyakinan believes that the landrights can be extended upon
bahwa hak kepemilikan atas tanah tersebut dapat expiry.
Total akumulasi penyusutan (345.236) (41.901) 56.736 (330.401) Total accumulated depreciation
diperpanjang pada saat jatuh tempo.
Nilai buku - neto 203.187 171.251 Book value – net
79 80
Page 191
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets 15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets
(continued) (continued)
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025, and December 31, 2024, Aset hak guna per 31 Desember 2025 dan 2024 Right-of-use assets as of December 31, 2025 and
tetap yang telah disusutkan penuh dan masih fixed assets that have been fully depreciated yet still adalah sebagai berikut: (lanjutan) 2024 are as follows: (continued)
digunakan masing-masing sejumlah Rp153.992 dan being used amounted to Rp153,992 and 2024
Rp185.398. Rp185,398, respectively.
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Pada tanggal 31 Desember 2025, kendaraan, As of December 31, 2025, motor vehicles, buildings Balance Additions Deductions balance
gedung, perlengkapan dan perabot kantor telah and office equipment were insured with PT Asuransi
Biaya perolehan: Cost:
diasuransikan kepada PT Asuransi Harta Aman Harta Aman Pratama Tbk, PT Asuransi Mitra Gedung 167.082 23.611 (8.123) 182.570 Buildings
Pratama Tbk, PT Asuransi Mitra Pelindung Mustika, Pelindung Mustika, dan PT Sunday Insurance Kendaraan bermotor 2.720 - (480) 2.240 Vehicles
dan PT Sunday Insurance Indonesia melalui PT Indonesia through PT Marsh Indonesia and as of Lainnya 16.781 7.053 - 23.834 Others
Marsh Indonesia dan pada tanggal December 31, 2024, motor vehicles, buildings and 186.583 30.664 (8.603) 208.644
31 Desember 2024, kendaraan, gedung, office equipment were insured with PT Sompo Akumulasi penyusutan: Accumulated depreciation:
perlengkapan dan perabot kantor diasuransikan Insurance and Malacca Trust Insurance through PT Gedung (78.490) (18.211) 7.662 (89.039) Buildings
kepada PT Sompo Insurance Indonesia dan Marsh Indonesia against all risks of physical loss or Kendaraan bermotor (1.628) (718) 479 (1.867) Vehicles
Lainnya (13.645) (4.626) - (18.271) Others
Malacca Trust Insurance melalui PT Marsh damage for sum insured of Rp132,798 and
Indonesia terhadap semua risiko kehilangan atau Rp140,472 as of December 31, 2025 and 2024, (93.763) (23.555) 8.141 (109.177)
kerusakan fisik dengan nilai pertanggungan masing- respectively. Nilai buku - neto 92.820 99.467 Book value - net
masing sejumlah Rp132.798 dan Rp140.472 untuk
31 Desember 2025 dan 2024.
16. Aset Takberwujud 16. Intangible Assets
Manajemen Bank berkeyakinan bahwa nilai The Bank’s management believes that the
pertanggungan aset tetap yang diasuransikan insurance coverage is adequate to cover possible Aset tak berwujud pada tanggal 31 Desember 2025 Intangible assets as of December 31, 2025 and 2024
adalah cukup untuk menutupi kemungkinan losses on the assets insured. The Bank’s dan 2024 adalah sebagai berikut: are as follows:
kerugian atas aset yang dipertanggungkan. management also believes that there was no 2025
Manajemen Bank juga berkeyakinan tidak terdapat impairment of fixed assets during the year. Saldo awal/ Saldo akhir/
penurunan nilai aset tetap selama tahun berjalan. Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no Biaya perolehan: Cost:
ada aset tetap yang dijadikan jaminan. fixed assets pledged as collateral. Perangkat lunak 110.006 4.449 (19.684) 94.771 Software
Lisensi penggunaan
perangkat lunak 66.703 60 (28.516) 38.247 Software license
Aset hak guna per 31 Desember 2025 dan 2024 Right-of-use assets as of December 31, 2025 and
176.709 4.509 (48.200) 133.018
adalah sebagai berikut: 2024 are as follows:
Akumulasi amortisasi: Accumulated amortization:
2025 Perangkat lunak (70.922) (8.077) 19.665 (59.334) Software
Lisensi penggunaan
Saldo awal/ Saldo akhir/ perangkat lunak (45.238) (4.001) 26.426 (22.813) Software license
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions balance (116.160) (12.078) 46.091 (82.147)
Biaya perolehan: Cost: Nilai buku - neto 60.549 50.871 Book value - net
Gedung 182.570 1.500 (8.212) 175.858 Buildings
Kendaraan bermotor 2.240 - - 2.240 Vehicles
Lainnya 23.834 10 - 23.844 Others 2024
208.644 1.510 (8.212) 201.942 Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Akumulasi penyusutan: Accumulated depreciation:
Gedung (89.039) (19.202) 3.059 (105.182) Buildings balance Additions Deductions balance
Kendaraan bermotor (1.867) (373) - (2.240) Vehicles Biaya perolehan: Cost:
Lainnya (18.271) (3.946) - (22.217) Others Perangkat lunak 105.828 4.178 - 110.006 Software
(109.177) (23.521) 3.059 (129.639) Lisensi penggunaan
perangkat lunak 58.583 8.120 - 66.703 Software license
Nilai buku - neto 99.467 72.303 Book value - net
164.411 12.298 - 176.709
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak (62.883) (8.039) - (70.922) Software
Lisensi penggunaan
perangkat lunak (41.636) (3.602) - (45.238) Software license
(104.519) (11.641) - (116.160)
Nilai buku - neto 59.892 60.549 Book value - net
81 82
Page 192
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
16. Aset Takberwujud (lanjutan) 16. Intangible Assets (continued) 17. Agunan yang Diambil Alih (lanjutan) 17. Foreclosed Assets (continued)
Pada tanggal 31 Desember 2024, nilai tercatat As of December 31, 2024, the carrying value of
Beban amortisasi yang dibebankan dalam beban Amortization expense charged to general and
agunan yang diambil alih (AYDA) Rp236.041. foreclosed assets amounted to Rp236,041,
umum dan administrasi sejumlah Rp12.078 dan administrative expenses amounted to Rp12.078 and
Sedangkan pada tanggal 31 Desember 2024, nilai respectivelyw. Meanwhile, as of December 31,
Rp11.641 untuk tahun 2025 dan 2024 (Catatan 33). Rp11,641 for the year 2025 and 2024 (Note 33).
wajar agunan yang diambil alih sebesar Rp340.803. 2024, the fair value of foreclosed assets amounted
to Rp340,803.
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025 and 2024, intangible
takberwujud yang telah diamortisasi penuh dan assets that have been fully amortized yet still being Sepanjang tahun 2025 dan 2024, Bank melakukan During 2025 and 2024, the Bank sold foreclosed
masih digunakan masing-masing sejumlah used amounted to Rp39,195 and Rp78,125, penjualan agunan yang diambil alih dengan nilai assets with a net value amounting to Rp236,041 and
Rp39.195 dan Rp78.125. respectively. bersih masing-masing sebesar Rp236.041 dan Rp414,630, respectively.
Rp414.630.
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all intangible
aset tak berwujud tidak mengalami penurunan nilai. assets are not impaired. Manajemen Bank berkeyakinan bahwa cadangan The Bank’s management believes that the 2024
kerugian penurunan nilai yang telah dibentuk tahun allowance for impairment losses was adequate to
17. Agunan yang Diambil Alih 17. Foreclosed Assets 2024 cukup untuk menutup kemungkinan kerugian cover possible losses on foreclosed assets.
atas agunan yang diambil alih.
Rincian dalam akun ini adalah: Details are as follows:
Pada tanggal 31 Desember 2025, Bank tidak As of December 31, 2025, the Bank did not have any
2025 2024
memiliki agunan yang diambil alih. Pada tanggal foreclosed assets. As of that date, all foreclosed
Agunan yang diambil alih - 271.237 Foreclosed assets tersebut, seluruh agunan yang sebelumnya diambil assets previously acquired by the Bank had been
Cadangan kerugian penurunan nilai - (35.196) Allowance for impairment losses alih telah diselesaikan melalui penjualan kepada settled through sales to third parties.
Total - 236.041 Total pihak ketiga.
Penilaian nilai wajar atas tanah dan bangunan untuk The fair valuations of land and building for the years
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses on tanggal yang berakhir 31 Desember 2024 dilakukan ended December 31, 2024 are perfomed by the
agunan yang diambil alih selama tahun berjalan foreclosed assets during the year are as follows: oleh penilai independen eksternal Kantor Jasa following external independent appraiser, Office of
adalah sebagai berikut: Penilai Publik (“KJPP”) Firman, Suryantoro, Sugeng, Public Appraisal Service (“KJPP”) Firman,
Suzy, Hartomo & Rekan dan Penilai Internal. Suryantoro, Sugeng, Suzy, Hartomo & Rekan and
2025 2024
Internal Appraiser.
Saldo awal tahun 35.196 35.319 Balance beginning of year
Penjualan selama tahun berjalan (35.196) - Sales during the year Nilai wajar untuk tujuan pengukuran pengakuan The fair values for the purposes of the measurement
Pemulihan - (123) Reversal awal dan pengukuran setelah pengakuan awal at initial recognition and the measurement
Saldo akhir tahun - 35.196 Balance end of year (Catatan 2q) agunan yang diambil alih dinilai oleh subsequent to the initial recognition (Note 2q) of
KJPP, penilai properti independen eksternal, yang foreclosed assets were determined by KJPP, an
memenuhi kualifikasi profesional dan external independent property appraiser, who fulfills
Pada tanggal 31 Desember 2024, Bank memiliki On December 31, 2024, the Bank has a bank berpengalaman di lokasi dan kategori aset yang the professional qualifications and experience in the
bank garansi dari pihak berelasi yaitu Qatar National guarantee from Qatar National Bank (Q.P.S.C.), a dinilai. location and category of the assets being valued.
Bank (Q.P.S.C). Bank Garansi akan menutupi related party. The bank guarantee will cover
kemungkinan kerugian terhadap risiko kerugian atas potential losses in case of the reduction of the Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
penurunan nilai dari penjualan aset yang diambil alih foreclosed asset value from sales of foreclosed Indonesia (SPI 2018) untuk tujuan pelaporan Valuation Standards (SPI 2018) for purposes of
dengan nilai dari bank garansi tersebut Rp179.380. assets with value of the bank guarantee amounting keuangan. Nilai wajar ditentukan dengan financial reporting. Fair values are determined using
Bank garansi ini akan digunakan oleh Bank dengan to Rp179,380. This bank guarantee will be used by menggunakan hirarki dan input-input yang the following hierarchy of input used in the valuation
cara mengajukan klaim dari Qatar National Bank the Bank to make claims from Qatar National Bank digunakan dalam teknis penilaian untuk aset non- techniques for non-financial assets:
(Q.P.S.C) sejumlah selisih antara nilai buku dari (Q.P.S.C) amounting to the difference between keuangan:
aset yang diambil alih yang tercatat pada book value of the foreclosed asset as of December
31 Desember 2018 dengan harga jual setelah 31, 2018 and its sales price after related costs. - Tingkat 1: Input yang berasal dari harga - Level 1: Inputs that are quoted prices
dikurangi biaya-biaya penjualan. Pengajuan klaim Multiple claims can be made but the aggregate kuotasian (tanpa penyesuaian) dalam pasar (unadjusted) in active markets for identical
dapat dilakukan lebih dari sekali, namun jumlah amount should not exceed the value of the bank aktif untuk aset yang identik. assets.
agregat tidak melebihi nilai dari bank garansi. Pada guarantee. On December 31, 2024, the Bank has - Tingkat 2: Input selain harga kuotasian pasar - Level 2: Inputs other than quoted market price
tanggal 31 Desember 2024, Bank menerima received an addendum of the bank guarantee dalam level 1 yang dapat diobservasi baik included in level 1 that are observable either
addendum perjanjian bank garansi dengan Qatar agreement with Qatar National Bank (Q.P.S.C) secara langsung maupun tidak langsung. directly or indirectly.
National Bank (Q.P.S.C) yang berlaku sampai which is valid until June 30, 2025. As of December - Tingkat 3: Input yang tidak dapat diobservasi. - Level 3: Inputs that are unobservable.
dengan 30 Juni 2025. Pada tanggal 31 Desember 31, 2025, the foreclosed collateral (AYDA) was sold
2025, agunan yang diambil alih (AYDA) sudah at a selling price of Rp55,743 and costs related to
terjual dengan harga jual Rp55.743 dan biaya-biaya the sale amounting to Rp3,951, so the Bank
sehubungan dengan penjualan sebesar Rp3.951, recognized a loss from the sale of AYDA after the
sehingga Bank mengakui adanya kerugian dari bank guarantee claim amounting to Rp4,869.
penjualan AYDA setelah klaim bank garansi sebesar
Rp4.869.
83 84
Page 193
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
17. Agunan yang Diambil Alih (lanjutan) 17. Foreclosed Assets (continued) 20. Simpanan dari Nasabah 20. Deposits from Customers
Nilai wajar adalah berdasarkan pendekatan data The fair values are based on market data approach 2024
pasar dengan membandingkan harga-harga aset by comparing observable market prices of similar Pihak berelasi/ Pihak ketiga/
yang serupa yang dapat diobservasi. Harga pasar assets. Market prices in close proximity are adjusted Related parties Third parties Total
yang paling mendekati disesuaikan dengan for differences in key attributes such as: land and
Rupiah Rupiah
perbedaan atribut-atribut utama, seperti: ukuran buildings size, location, occupancy rate, physical Giro 1.659 197.494 199.153 Demand deposits
tanah dan bangunan, lokasi, tingkat hunian, kondisi conditions, depreciation factors and replacement Tabungan 596 371.246 371.842 Saving deposits
fisik, faktor depresiasi dan biaya penggantian. costs. These fair value measurement also considers Deposito berjangka dan deposito on call 423 2.950.396 2.950.819 Time deposits and on call deposits
Pengukuran nilai wajar juga mempertimbangkan highest and best use of the asset being valued. 2.678 3.519.136 3.521.814
penggunaan tertinggi dan terbaik (highest and best
use) dari aset yang dinilai. Valuta asing Foreign currencies
Giro 15.276 1.407.425 1.422.701 Demand deposits
Deposito berjangka dan deposito on call 80.475 2.316.888 2.397.363 Time deposits and on call deposits
Selama tahun 2024, pengukuran nilai wajar di atas During 2024, the above fair value measurement has
dikategorikan sebagai nilai wajar Level 2 been categorized as a Level 2 fair value based on 95.751 3.724.313 3.820.064
berdasarkan input-input dalam teknik penilaian yang the inputs to the valuation technique used. Total 98.429 7.243.449 7.341.878 Total
digunakan.
18. Aset Lain-lain - neto 18. Other Assets - net Saldo deposito berjangka dan deposito on call The amount of time deposits and on call deposits
berdasarkan periodenya: based on period:
Aset lain-lain terdiri atas: Other assets consists of:
2025 2024
2025 2024 Valuta Valuta
asing/ asing/
Piutang bunga 81.416 81.535 Interest receivable Foreign Foreign
Setoran jaminan 6.815 6.819 Security deposits Rupiah currencies Total Rupiah currencies Total
Properti terbengkalai 255 6.543 Abandoned property Kurang dari 1 bulan 855.418 2.832.749 3.688.167 1.044.716 1.249.137 2.293.853 Less than 1 month
Lain-lain 50.160 14.614 Others > 1 - 3 bulan 639.678 868.095 1.507.773 1.153.641 895.706 2.049.347 > 1 - 3 months
> 3 - 6 bulan 558.749 581.977 1.140.726 425.549 53.570 479.119 > 3 - 6 months
Total 138.646 109.511 Total > 6 - 12 bulan 159.057 6.574 165.631 246.913 52.088 299.001 > 6 - 12 months
On call 230.000 2.149 232.149 80.000 146.862 226.862 On call
Total 2.442.902 4.291.544 6.734.446 2.950.819 2.397.363 5.348.182 Total
19. Liabilitas Segera 19. Liabilities Payable on Demand
Liabilitas segera terdiri atas: Liabilities payable on demand consists of: Pada tanggal 31 Desember 2025 dan 2024, jumlah As of December 31, 2025 and 2024, time deposits
deposito yang dijadikan sebagai jaminan kredit yang pledged as loan collateral amounted to Rp149,886
2025 2024 diberikan adalah masing-masing sebesar and Rp377,036, respectively (Note 12).
Rp149.886 dan Rp377.036 (Catatan 12).
Utang pajak 12.859 9.073 Tax payables
Lain-lain 490 11.949 Others
Informasi mengenai suku bunga simpanan dari Information in respect of interest rate of deposits
Total 13.349 21.022 Total nasabah diungkapkan pada Catatan 3b. Informasi from customers is disclosed in Note 3b. Information
mengenai jatuh tempo simpanan dari nasabah in respect of maturities of deposits from customers
diungkapkan pada Catatan 3c. Informasi mengenai is disclosed in Note 3c. Information regarding the
20. Simpanan dari Nasabah 20. Deposits from Customers
klasifikasi dan nilai wajar simpanan dari nasabah classification and fair value of deposits from
2025 diungkapkan pada Catatan 35. Simpanan dari pihak customers is disclosed in Note 35. Deposits from
berelasi diungkapkan pada Catatan 36. related parties are disclosed in Note 36.
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Informasi mengenai simpanan dari nasabah yang Information regarding the currency type of deposits
Rupiah Rupiah diberikan berdasarkan jenis mata uang diungkapkan from customers is disclosed in Note 38.
Giro 4.170 279.419 283.589 Demand deposits
Tabungan 850 520.125 520.975 Saving deposits
pada Catatan 38.
Deposito berjangka dan deposito on call 1.438 2.441.464 2.442.902 Time deposits and on call deposits
6.458 3.241.008 3.247.466
Valuta asing Foreign currencies
Giro 27.795 571.203 598.998 Demand deposits
Deposito berjangka dan deposito on call 83.375 4.208.169 4.291.544 Time deposits and on call deposits
111.170 4.779.372 4.890.542
Total 117.628 8.020.380 8.138.008 Total
85 86
Page 194
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
21. Simpanan dari Bank Lain 21. Deposits from Other Banks 23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued)
2025 2024 b. Berdasarkan Undang-Undang perpajakan di b. Under the Indonesian taxation laws, the Bank
Rupiah Rupiah Indonesia, Bank menghitung dan submits tax returns on a self-assessment basis.
Pihak berelasi Related Parties melaporkan/menyetorkan pajak berdasarkan The Directorate General of Tax (DJP) may
Giro (Catatan 36) 3.349 574 Demand deposits (Note 36) sistem self-assesment. Direktorat Jendral Pajak assess or amend taxes within 5 (five) years
Pihak ketiga Third parties (DJP) dapat menetapkan atau mengubah since the tax becomes due.
Giro 2 4 Demand deposits liabilitas pajak dalam waktu 5 (lima) tahun sejak
3.351 578 saat terutangnya pajak.
Mata Uang Asing Foreign Currencies c. Rekonsiliasi antara rugi sebelum manfaat pajak c. The reconciliation between loss before income
Pihak berelasi Related Parties penghasilan yang disajikan dalam laporan laba tax benefit as presented in the statement profit
Interbank Call Money - 321.900 Interbank Call Money
rugi dan penghasilan komprehensif lain dengan or loss and other comprehensive income and
Pihak ketiga Third parties
Giro - 13 Demand deposits rugi kena pajak untuk tahun yang berakhir pada taxable loss for the year ended
tanggal-tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, is as follows:
- 321.913 adalah sebagai berikut:
Total 3.351 322.491 Total
2025 2024
Laba sebelum beban Profit before income
Informasi mengenai suku bunga simpanan dari bank Information in respect of interest rate of deposits pajak penghasilan 50.845 86.410 tax expense
lain diungkapkan pada Catatan 3b. Informasi from other banks is disclosed in Note 3b. Information
mengenai jatuh tempo simpanan dari bank lain in respect of maturities of deposits from other banks Beda waktu: Timing differences:
diungkapkan pada Catatan 3c. Informasi mengenai is disclosed in Note 3c. Information regarding the Cadangan kerugian penurunan Allowance for impairment losses
klasifikasi dan nilai wajar simpanan dari bank lain classification and fair value of deposits from other nilai kredit (360.927) (34.329) on loans
diungkapkan pada Catatan 35. Simpanan dari pihak banks is disclosed in Note 35. Deposits from related Cadangan kerugian penurunan lainnya 205 (8) Other allowance for impairment losses
Bonus dan tunjangan yang
berelasi diungkapkan pada Catatan 36. parties are disclosed in Note 36.
masih harus dibayar 11.498 (9.691) Accrued bonus and allowances
Akrual promosi 1.149 - Promotional accrual
Informasi mengenai simpanan dari bank lain Information regarding the currency type of deposits Imbalan pasca-kerja (15.108) 10.813 Post-employment benefits
berdasarkan jenis mata uang diungkapkan pada from other banks is disclosed in Note 38. Penyusutan aset hak guna dan Depreciation of right-of-use assets and
Catatan 38. beban bunga liabilitas sewa 2.132 6.800 interest expense of lease liability
Cadangan kerugian penurunan Allowance for impairment losses on
22. Efek-efek yang Dijual dengan Janji Dibeli 22. Securities Sold Under Agreements to nilai agunan yang diambil alih (35.196) (123) foreclosed assets
Kembali Repurchase Penyusutan aset tetap dan Depreciation of fixed assets and
amortisasi aset takberwujud (1.696) (2.827) amortization of intangible assets
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase as (397.943) (29.365)
pada tanggal 31 Desember 2024 sebagai berikut: of December 31, 2024 as follows:
2024 Beda tetap Permanent differences
Beban
Bentuk natura dan kenikmatan 75 25 Benefits in kind
bunga yang Kerugian penjualan Loss on sale of
Rentang Rentang Nilai belum aset tetap (1.864) - fixed assets
Efek yang Nilai tanggal tanggal pembelian direalisasi/ Nilai
Nasabah/ mendasari/ nominal/ penjualan/ jatuh tempo/ Nilai jual/ kembali/ Unrealized tercatat/ Rekonsiliasi PPh 21 1.120 - PPh 21 Reconciliation
Counterparty Underlying Nominal Range of Range of Sale Repurchase interest Carrying Lain-lain - 1 Others
securities amount sell date due date amount amount expense value
Bank Indonesia Obligasi pemerintah/ 30 Des 2024/ 6 Jan 2025/
(669) 26
Government bonds 100.000 Dec 30, 2024 Jan 6, 2025 95.873 95.990 117 95.873
Laba kena pajak (347.767) 57.071 Taxable income
Akumulasi rugi fiskal tahun Prior year’s accumulated
23. Pajak Penghasilan 23. Income Tax sebelumnya (2.326.280) (2.546.239) tax loss carry forward
Penyesuaian pemeriksaan pajak: Tax audit adjustment:
Tahun 2019 - 107.970 Year 2019
a. Beban pajak penghasilan terdiri dari: a. The components of income tax expense are as Tahun 2020 - 54.918 Year 2020
follows:
Total rugi fiskal (2.674.047) (2.326.280) Total fiscal loss
2025 2024
Pajak kini - - Current tax Perhitungan Pajak Penghasilan Badan untuk The calculations of Corporate Income Tax for
Pajak tangguhan (99.168) (30.722) Deferred tax tahun yang berakhir tanggal 31 Desember 2025 the year ended December 31, 2025 are
Total (99.168) (30.722) Total
adalah estimasi untuk pengisian SPT Tahunan estimated numbers for 2025 Annual Tax Return
2025 dan perhitungan Pajak Penghasilan and 2024 Corporate Income Tax which conform
Badan 2024 adalah sesuai dengan SPT to the Bank’s Annual Tax Return.
Tahunan Bank.
87 88
Page 195
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued) 23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued)
d. Rekonsiliasi antara hasil perkalian rugi sebelum d. The reconciliation between loss before income e. Rincian aset pajak tangguhan pada tanggal e. The details of the deferred tax assets as of
beban pajak penghasilan dengan tarif pajak tax expense multiplied by the prevailing tax rate 31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024, are as follows:
yang berlaku dan manfaat pajak penghasilan and income tax benefit are as follows: berikut: (lanjutan) (continued)
adalah sebagai berikut:
Diakui pada
2025 2024 penghasilan
komprehensif
Laba sebelum beban Profit before Diakui pada lain/Recognized
pajak penghasilan 50.845 86.410 income tax benefit laba rugi/ in other
Recognized in comprehensive
Tarif pajak yang berlaku 22% 22% Prevailing tax rate 2023 profit or loss loss income 2024
(11.186) (19.010) Aset (liabilitas) pajak
Beda permanen dengan tarif pajak 22% 147 (6) Permanent differences at 22% tax rate tangguhan: Deferred tax assets (liabilities):
Dampak aset pajak tangguhan Liabilitas imbalan Post-employment
yang diakui (88.129) (11.756) Impact of recognized deferred tax assets pasca-kerja 14.781 2.379 (497) 16.663 benefits obligation
Cadangan kerugian
Beban pajak (99.168) (30.772) Income tax expenses penurunan nilai Allowance for impairment
nilai aset keuangan 86.956 (7.552) - 79.404 losses on financial assets
Bonus dan tunjangan
e. Rincian aset pajak tangguhan pada tanggal e. The details of the deferred tax assets as of yang masih Accrued bonus
harus dibayar 6.287 (2.132) - 4.155 and allowance
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024, are as follows: Selisih nilai buku aset Differences in net book value
berikut: tetap, aset hak guna of fixed assets, right-of-use
dan aset tak berwujud assets and intangible assets
Diakui pada antara dasar pengenaan between tax and
penghasilan pajak dan akuntansi 4.736 873 - 5.609 accounting bases
komprehensif Cadangan kerugian
Diakui pada lain/Recognized penurunan nilai agunan Allowance for impairment
laba rugi/ in other yang diambil alih 7.770 (27) - 7.743 losses on foreclosed assets
Recognized in comprehensive Rugi belum direalisasi
2024 profit or loss loss income 2025 dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
Aset (liabilitas) pajak tersedia untuk dijual 18 - 39 57 available-for-sale securities
tangguhan: Deferred tax assets (liabilities): Kerugian pajak tahun
Liabilitas imbalan Post-employment berjalan 159.802 (24.311) - 135.491 Current tax loss
pasca-kerja 16.663 (3.324) 69 13.408 benefits obligation Cadangan kerugian Other Allowance for
Cadangan kerugian penurunan lainnya 4 (2) - 2 impairment losses
penurunan nilai Allowance for impairment
nilai aset keuangan 79.404 (79.404) - - losses on financial assets Aset pajak tagguhan - neto 280.354 (30.772) (458) 249.124 Deferred tax assets - net
Bonus dan tunjangan
yang masih Accrued bonus
harus dibayar 4.155 2.782 - 6.937 and allowance f. Manajemen Bank berkeyakinan bahwa seluruh f. The Bank’s management believes that total
Selisih nilai buku aset Differences in net book value
tetap, aset hak guna of fixed assets, right-of-use
aset pajak tangguhan diatas kemungkinan deferred tax assets above are probable to be
dan aset tak berwujud assets and intangible assets besar dapat direalisasi pada tahun-tahun realized in the future years.
antara dasar pengenaan between tax and mendatang.
pajak dan akuntansi 5.609 96 - 5.705 accounting bases
Cadangan kerugian
penurunan nilai agunan Allowance for impairment g. Pada tanggal 31 Desember 2025 dan 2024, g. As of December 31, 2025 and 2024, the Bank
yang diambil alih 7.743 (7.743) - - losses on foreclosed assets Bank memiliki akumulasi rugi fiskal untuk tahun has tax loss carryforward for fiscal years 2025
Rugi belum direalisasi 2025 dan 2024 sebesar Rp2.674.047 dan and 2024 amounting to Rp2,674,047 and
dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
Rp2.326.280 yang akan berakhir di tahun Rp2,326,280 which will expire between 2026 -
tersedia untuk dijual 57 - (2.594) (2.537) available-for-sale securities antara 2026 - 2030. 2030.
Kerugian pajak tahun
berjalan 135.491 (11.621) - 123.870 Current tax loss h. Pada tanggal 31 Desember 2025, aset pajak h. As of December 31, 2025, deferred tax asset on
Cadangan kerugian Other Allowance for
penurunan lainnya 2 46 - 48 impairment losses tangguhan atas rugi fiskal yang belum tax loss carryforward amounting to Rp123.870
dikompensasi sebesar Rp123.870 diakui have been recognized because future taxable
Aset pajak tagguhan - neto 249.124 (99.168) (2.525) 147.431 Deferred tax assets - net karena laba fiskal pada masa mendatang akan profits will be available against which the Bank
tersedia untuk dikompensasi dimana Bank bisa can utilize the benefits there from.
memanfaatkan keuntungan dari hal ini.
89 90
Page 196
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued) 23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued)
Audit Pajak Tahun 2019 Tax Audit Year 2019 Audit Pajak Tahun 2020 Tax Audit Year 2020
Pada tanggal 23 September 2023, Direktorat On September 23, 2023, the Directorate General of Pada tanggal 7 Agustus 2023, DJP menerbitkan On August 7, 2023, the DJP issued a notification
Jenderal Pajak (“DJP”) menerbitkan surat Taxes (“DJP”) has issued a notification letter of tax Surat Pemberitahuan Pemeriksaan Lapangan untuk letter of tax audit for year 2020 to the Bank.
pemberitahuan pemeriksaan lapangan untuk tahun audit for year 2019 to Bank. DJP based on the Tax tahun pajak 2020 kepada Bank. Atas pemeriksaan Directorate General of Taxes based on SKP and
pajak 2019 kepada Bank. Atas pemeriksaan Assessment Letter (“SKP”) and Tax Collection pajak tersebut, DJP berdasarkan SKP dan STP STP dated November 22, 2024, assign the tax
tersebut, DJP berdasarkan Surat Ketetapan Pajak Letter (“STP”) dated May 20, 2024, assign the tanggal 22 November 2024 menetapkan underpayment with the following details:
("SKP") dan Surat Tagihan Pajak ("STP") tanggal underpayment of tax with following details: kekurangan pembayaran pajak dengan rincian
20 Mei 2024, menetapkan kekurangan pembayaran sebagai berikut:
pajak dengan rincian sebagai berikut:
- SKP PPh sebesar Rp276; - SKP PPh amounting to Rp276;
- STP Pajak Pertambahan Nilai (“PPN”) sebesar - STP Value Added Tax (“VAT”) amounting to - STP PPN sebesar Rp7.655; - STP VAT amounting to Rp7,655;
Rp4.911; Rp4,911; - SKP PPN sebesar Rp109.323; - SKP VAT amounting to Rp109,323;
- SKP Pajak Pertambahan Nilai (“PPN”) sebesar - SKP Value Added Tax (“VAT”) amunting to - SKP Pajak Penghasilan Badan sebesar - SKP Corporate Income Tax amounting to
Rp70.556; Rp70,556; Rp54.918. Rp54,918.
- SKP Pajak Penghasilan Badan sebesar - SKP Corporate Income Tax amounting to
Rp107.970. Rp107,970. Atas audit pajak tahun 2020, Bank telah melakukan For tax audit year 2020, the Bank has made full
pembayaran penuh atas SKP PPh dan STP PPN payment for SKP PPh and STP VAT amounting to
Atas audit pajak tahun 2019, Bank telah melakukan For tax audit year 2019, the Bank has made full masing-masing sebesar Rp276 dan Rp7.655 pada Rp276 and Rp7,655 on December 12, 2024,
pembayaran penuh atas STP PPN sebesar Rp4.911 payment for STP VAT amounting to Rp4,911 on tanggal 12 Desember 2024 dan dicatat masing- respectively and recorded as part of other operating
pada tanggal 12 Juni 2024 dan dicatat sebagai June 12, 2024 and recorded as part of prepayments masing sebagai bagian dari beban operasional expenses and prepayments (Note 14), respectively,
bagian dari beban dibayar dimuka (Catatan 14) (Note 14) while the SKP VAT amounting to lainnya dan beban dibayar dimuka (Catatan 14) while the SKP VAT amounting to Rp109,323 has
sedangkan SKP PPN sebesar Rp70.556 belum Rp70,556 has not been paid by the Bank. The Bank sedangkan SKP PPN sebesar Rp109.323 sudah been partially paid amounting to Rp103 by the Bank
dilakukan pembayaran oleh Bank. Bank telah has been submitted an Objection Letter regarding dibayarkan sebagian sebesar Rp103 dan dicatat and recorded as part of other operating expenses
mengirimkan Surat Keberatan Pajak kepada Kantor the result of tax audit to the Tax Office on August 7, sebagai bagian dari beban operasional lainnya dan and the remaining amounting to Rp109,220 has not
Pajak atas hasil dari audit pajak tersebut pada 2024. sisanya sebesar Rp109.220 belum dilakukan been paid by the Bank. The Bank has been
tanggal 7 Agustus 2024. pembayaran oleh Bank. Bank telah mengirimkan submitted an Objection Letter regarding the result of
Surat Keberatan Pajak kepada Kantor Pajak atas tax audit to the Tax Office on February 20, 2025.
Pada tanggal 2 Mei 2025 Bank telah menerima On May 2, 2025 the Bank received the Objection hasil dari audit pajak tersebut pada tanggal 20
Surat Keputusan Keberatan atas Surat Ketetapan Decision Letter concerning the Tax Underpayment Februari 2025.
Pajak Kurang Bayar ("SKPKB") yang menyatakan Assessment Letter (“SKPKB”), stating that DJP fully
bahwa DJP mengabulkan keberatan seluruh wajib accepted the Tax payer’s Objection, resulting in the Pada tanggal 3 Desember 2025 Bank telah On December 3, 2025 the Bank received the
pajak sehingga SKP PPN menjadi Nihil. VAT assessment becoming Nil. menerima Surat Keputusan Keberatan atas Surat Objection Decision letter concerning the VAT Tax
Ketetapan Pajak Kurang Bayar ("SKPKB") PPN atas Underpayment Assessment Letter (“SKPKB”)
Atas Surat Keputusan Keberatan ini pada tanggal 30 Following the Objection Decision Letter on Penjualan Kredit Bermasalah yang menyatakan related to the sale of non performing loans, stating
September 2025, Bank telah menerima Surat September 30, 2025, the Bank received the Tax bahwa DJP mengabulkan keberatan seluruh wajib that the DJP fully accepted the bank Tax Objection’s
Keputusan Pengembalian Kelebihan Pembayaran Overpayment Refund Decision letter, under which pajak sehingga SKP PPN menjadi Nihil, dan saat ini resulting in the VAT assessment becoming Nil. The
Pajak dimana Bank telah menerima Pengembalian the Bank received a refund of the VAT Tax Bank masih menunggu Surat Keputusan Bank is currently awaiting the Tax Overpayment
STP PPN sebesar Rp4.911 pada 7 Oktober 2025. Collection Letter Refund of the VAT Tax Collection Pengembalian Kelebihan Pembayaran Pajak dan refund decision letter and the refund of the VAT Tax
Letter amounting to Rp4,911 on October 7, 2025. Pengembalian STP PPN sebesar Rp6.962. Objection Letter (STP PPN) amounting to Rp6,962.
Atas SKP Pajak Penghasilan Badan sebesar For the SKP Corporate Income Tax amounting to Pada tanggal 3 dan 11 November 2025 Bank telah On November 3 and 11, 2025, the Bank received
Rp107.970 telah dikompensasikan dengan Rp107,970 has been compensated to tax loss menerima Surat Keputusan Keberatan atas the Objection Decision Letters regarding the
akumulasi rugi fiskal sehingga tidak ada carried forward, therefore there is no tax payment pengenaan PPN atas penjualan AYDA dimana DJP imposition of VAT on the sale of Foreclosed Assets
pembayaran pajak yang dilakukan untuk paid by the Bank to the Tax Office related to the masih mempertahankan jumlah pajak yang masih (AYDA) under which the DJP maintained the
pembayaran atas koreksi SKP Pajak Penghasilan amendment of SKP Corporate Income Tax. harus dibayar dalam Surat Ketetapan Pajak Kurang outstanding VAT payable as stated in the VAT Tax
Badan. Bayar PPN (“SKPKB”) PPN dengan total sebesar Underpayment Assessment Letter (“SKPKB”)
Rp9.856. Dengan diterimanya Surat Keputusan totaling Rp9,856. Following receipt of the Objection
Keberatan tersebut, maka Bank telah mengajukan Decision Letters the Bank filed an tax appeal on
permohonan banding pada tanggal 30 Januari 2026. January 30, 2026.
Atas SKP Pajak Penghasilan Badan sebesar For the SKP Corporate Income Tax amounting to
Rp54.918 telah dikompensasikan dengan Rp54,918 has been compensated to tax loss carried
akumulasi rugi fiskal sehingga tidak ada forward, therefore there is no tax payment paid by
pembayaran pajak yang dilakukan untuk the Bank to the Tax Office related to the amendment
pembayaran atas koreksi SKP Pajak Penghasilan of SKP Corporate Income Tax.
Badan.
91 92
Page 197
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
23. Pajak Penghasilan (lanjutan) 23. Income Tax (continued) 24. Liabilitas Imbalan Kerja (lanjutan) 24. Employment Benefits (continued)
Audit Pajak Tahun 2021 Tax Audit Year 2021 Imbalan Pasca Kerja (lanjutan) Post Employee Benefits (continued)
Pada tanggal 20 Februari 2025, DJP menerbitkan On February 20, 2025 the DJP issued a notification Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
Surat Pemberitahuan Pemeriksaan Lapangan untuk letter of tax audit for year 2021 to the Bank. . As of Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
tahun pajak 2021 kepada Bank. Hingga tanggal the issue date of the financial statements, the Bank tanggal 31 Desember 2025 dan 2024, dan statement of financial position as of December 31,
penyelesaian laporan keuangan, Bank belum has not received the decision on the Tax Audit from perubahan liabilitas imbalan kerja dan beban yang 2025 and 2024, and the movement in the obligation
menerima surat keputusan hasil pemeriksaan dari the Tax Office. diakui dalam laporan laba rugi dan penghasilan and expense recognized in the statement of profit or
Kantor Pajak. komprehensif lain untuk tahun yang berakhir tanggal loss and other comprehensive income for the years
31 Desember 2025 dan 2024: ended December 31, 2025 and 2024:
Peraturan Menteri Keuangan (PMK) No. 74 Minister of Finance Regulation (PMK) No. 74
2025
Menteri Keuangan Republik Indonesia menerbitkan The Minister of Finance of the Republic of Indonesia
Peraturan Menteri Keuangan (PMK) No. 74 pada iussed Minister of Finance Regulation (PMK) No. 74 Imbalan Manfaat cuti Manfaat masa
tanggal 10 Oktober 2024. Berdasarkan peraturan on October 10, 2024. Based on this regulation, the pasca kerja/ panjang/ kerja panjang/
Post employment Long leave Long service
tersebut, Bank harus menghitung cadangan piutang Bank must calculate reserves for bad debts in benefits benefit benefit Total
tak tertagih sesuai dengan batasan tertentu yang accordance with certain limits regulated in PMK 74
diatur di dalam PMK 74 mulai tanggal 1 Januari strating January 1, 2024. On January 1, 2024, there
Present value of obligation for
2024. Pada tanggal 1 Januari 2024, terdapat selisih is a short value of reserves per fiscal amounting to Nilai kini liabilitas imbalan employment benefits,
kurang nilai cadangan per fiskal sebesar Rp354,922. In accordance with the provisions in awal tahun 67.304 8.154 281 75.739 beginning of the year
Rp354.922. Sesuai dengan ketentuan di dalam PMK PMK 74, the Bank decided to charge the excess in
74, Bank memutuskan untuk membebankan selisih the 2025 income tax calculation. Diakui melalui laba atau rugi Recognized in profit or loss
Beban jasa kini 26.828 (266) (62) 26.500 Current service cost
lebih tersebut di dalam pajak penghasilan tahun Beban atas kewajiban 4.555 516 18 5.089 Interest on obligation
2025. Pengukuran kembali atas
imbalan jangka panjang Remeasurement of other
lainnya - (918) 9 (909) long-term benefit
24. Liabilitas Imbalan Kerja 24. Employment Benefits
31.383 (668) (35) 30.680
Imbalan Pasca Kerja Post Employee Benefits
Diakui melalui pendapatan Recognized in other
Bank wajib memberikan imbalan pasca-kerja The Bank is required to provide post-employment komprehensif lainnya comprehensive income
kepada karyawannya pada saat pemutusan benefits to its employees when their employment is Kerugian aktuarial
hubungan kerja atau pada saat karyawan terminated or when they retire. These benefits are yang muncul dari Actuarial loss arising from
menyelesaikan masa kerjanya. Imbalan pasca-kerja primarily based on years of service and the penyesuaian pengalaman 312 - - 312 experience adjusment
Pembayaran imbalan kerja Payment of benefits
ini diberikan terutama berdasarkan masa kerja dan employees’ compensation at termination or selama tahun berjalan (44.489) (1.267) (33) (45.789) during the year
kompensasi karyawan pada saat pemutusan retirement. Provision of post-employment benefits
hubungan kerja atau selesainya masa kerja. for Bank employees who join on and after Present value of obligation
Nilai kini liabilitas imbalan for employement benefits,
Pemberian imbalan pasca-kerja kepada karyawan January 1, 2022 refers to the Job Creation Law kerja akhir tahun 54.510 6.219 213 60.942 end of the year
Bank yang bergabung saat dan setelah No. 6/2023 and the accompaniying Government
1 Januari 2022 mengacu pada Undang-Undang Regulation No.35/2021, while the provision of post-
Cipta Kerja No. 6/2023 dan Peraturan Pemerintah employment benefits for Bank employees who join
No. 35/2021, sedangkan pemberian imbalan pasca before January 1, 2022 refers to Labor Law
kerja kepada karyawan Bank yang bergabung No. 13/2013.
sebelum 1 Januari 2022 mengacu pada Undang-
Undang Ketenagakerjaan No. 13/2013.
Imbalan jangka panjang lainnya terdiri dari cuti Other long-term benefits consist of long service
panjang dan tunjangan masa kerja jangka panjang. leave and long service allowance. The long service
Program cuti panjang dikelola sendiri oleh Bank dan leave program is managed by the Bank itself and is
merupakan program imbalan kerja bagi karyawan an employee benefit program for employees to
untuk penggantian hak cuti panjang. reimburse long service leave rights.
93 94
Page 198
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
24. Liabilitas Imbalan Kerja (lanjutan) 24. Employment Benefits (continued) 24. Liabilitas Imbalan Kerja (lanjutan) 24. Employment Benefits (continued)
Imbalan jangka panjang lainnya (lanjutan) Other long-term benefits (continued) Mutasi atas nilai kini liabilitas imbalan kerja untuk The movements in the present value of obligation for
tahun yang berakhir pada tanggal employment benefit for the years ended
Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
31 Desember 2025 dan 2024: (lanjutan) December 31, 2025 and 2024, are as follows:
Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
(continued)
tanggal 31 Desember 2025 dan 2024, dan statement of financial position as of December 31,
perubahan liabilitas imbalan kerja dan beban yang 2025 and 2024, and the movement in the obligation 2024
diakui dalam laporan laba rugi dan penghasilan and expense recognized in the statement of profit or
komprehensif lain untuk tahun yang berakhir tanggal loss and other comprehensive income for the years Imbalan Manfaat cuti Manfaat masa
pasca kerja/ panjang/ kerja panjang/
31 Desember 2025 dan 2024: (lanjutan) ended December 31, 2025 and 2024: (continued) Post employment Long leave Long service
benefits benefit benefit Total
2024
Present value of obligation for
Imbalan Manfaat cuti Manfaat masa Nilai kini liabilitas imbalan employment benefits,
pasca kerja/ panjang/ kerja panjang/ awal tahun 59.415 7.772 - 67.187 beginning of the year
Post employment Long leave Long service Beban jasa kini 11.416 1.381 281 13.078 Current service cost
benefits benefit benefit Total Beban jasa lalu - 109 - 109 Past service cost
Beban atas kewajiban 3.722 462 - 4.184 Interest on obligation
Pengukuran kembali atas Remeasurement of defined
Present value of obligation for
Nilai kini liabilitas imbalan employment benefits, program manfaat pasti (2.262) - - (2.262) benefit plan
awal tahun 59.415 7.772 - 67.187 beginning of the year Pembayaran kembali atas Payment of benefits
program manfaat pasti (4.987) (1.570) - (6.557) during the year
Diakui melalui laba atau rugi Recognized in profit or loss Present value of obligation
Beban jasa kini 11.416 1.381 281 13.078 Current service cost Nilai kini liabilitas imbalan for employement benefits,
Beban atas kewajiban 3.722 462 - 4.184 Interest on obligation kerja akhir tahun 67.304 8.154 281 75.739 end of the year
Pengukuran kembali atas
imbalan jangka panjang Remeasurement of other
lainnya - 109 - 109 long-term benefit
Perhitungan liabilitas imbalan kerja dan imbalan The calculation of obligation for employment
15.138 1.952 281 17.371 jangka panjang lainnya pada tanggal 31 Desember benefits and other long term benefits as of
2025 dan 2024 masing-masing dilakukan oleh December 31, 2025 and 2024 was performed by
Diakui melalui pendapatan Recognized in other Santhi Devi & Ardianto Handoyo (dahulu Willis Santhi Devi & Ardianto Handoyo and (formerly Willis
komprehensif lainnya comprehensive income Tower Watson) sebagai aktuaris independen Towers Watson) as the independent actuary based
Keuntungan aktuarial
yang muncul dari Actuarial gain arising from
berdasarkan laporannya masing-masing pada on its reports dated January 27, 2026 and
penyesuaian pengalaman (2.262) - - (2.262) experience adjusment tanggal 27 Januari 2026 dan 11 Februari 2025. February 11, 2025, respectively. The obligation for
Pembayaran imbalan kerja Payment of benefits Liabilitas imbalan pasti tersebut dihitung dengan employment benefits are calculated using the
selama tahun berjalan (4.987) (1.570) - (6.557) during the year menggunakan metode “Projected Unit Credit” dan “Projected Unit Credit” method with the following
Present value of obligation asumsi-asumsi signifikan sebagai berikut: assumptions:
Nilai kini liabilitas imbalan for employement benefits,
kerja akhir tahun 67.304 8.154 281 75.739 end of the year 2025 2024
Tingkat diskonto per tahun Permanent : 5,75% 7,00% Discount rate per annum
Mutasi atas nilai kini liabilitas imbalan kerja untuk The movements in the present value of obligation for Contract : 4,75%
tahun yang berakhir pada tanggal employment benefit for the years ended Kenaikan gaji per tahun 6,00% 6,00% Salary increase per annum
31 Desember 2025 dan 2024: December 31, 2025 and 2024, are as follows: Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI IV 2019/ Tabel TMI IV 2019/
2025 Tingkat kematian TMI 2019 IV Table TMI 2019 Table Mortality rate
Imbalan Manfaat cuti Manfaat masa
pasca kerja/ panjang/ kerja panjang/
Post employment Long leave Long service Jumlah penyesuaian yang timbul pada liabilitas The amounts of experience adjustments arising
benefits benefit benefit Total program untuk tahun yang berakhir pada tanggal on the plan liabilities for the years ended
31 Desember 2025 dan posisi tiga tahun 31 December 2025 and previous three years are as
Present value of obligation for sebelumnya adalah sebagai berikut (tidak diaudit): follows (unaudited):
Nilai kini liabilitas imbalan employment benefits,
awal tahun 67.304 8.154 281 75.739 beginning of the year
Beban jasa kini 26.828 (262) (62) 26.500 Current service cost 2025 2024 2023 2022
Beban jasa lalu - (918) 9 (909) Past service cost
Beban atas kewajiban 4.555 516 18 5.089 Interest on obligation Present value of
Pengukuran kembali atas Remeasurement of defined Nilai kini liabilitas (54.510) (67.304) (59.415) (61.628) defined benefits obligation
program manfaat pasti 312 - - 312 benefit plan
Pembayaran imbalan kerja Payments of benefits Experience adjustment
selama tahun berjalan (44.489) (1.267) (33) (45.789) during the year Penyesuaian liabilitas (312) 2.262 508 10.288 on liability
Present value of obligation
Nilai kini liabilitas imbalan for employement benefits,
kerja akhir tahun 54.510 6.219 213 60.942 end of the year
95 96
Page 199
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
24. Liabilitas Imbalan Kerja (lanjutan) 24. Employment Benefits (continued) 26. Modal Saham dan Dana Setoran Modal 26. Share Capital and Advanced Capital
Sensitivitas dari liabilitas manfaat pasti terhadap The sensitivity of defined benefit obligation to Komposisi pemegang saham Bank pada tanggal The composition of the Bank’s shareholders as of
perubahan asumsi aktuaria adalah sebagai berikut changes in the weighted assumptions are as follows 31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024, is as follows:
(tidak diaudit): (unaudited): berikut:
Dampak tehadap liabilitas manfaat pasti/ 2025 dan 2024/
Impact on defined benefit obligation 2025 and 2024
2025 2024 Persentase
kepemilikan/
Nilai kini Nilai kini Total saham/ Percentage
liabilitas liabilitas Number of of ownership
manfaat pasti/ manfaat pasti/ shares (%) Total
Perubahan asumsi/ Present value of Present value of Qatar National Bank (Q.P.S.C.) 32.195.726.062 91,57 8.048.931 Qatar National Bank (Q.P.S.C.)
Change in assumption benefit obligation benefit obligation Masyarakat (masing-masing
di bawah 5%) 2.962.322.303 8,43 740.581 Public (each below 5%)
Tingkat diskonto/ Kenaikan/Increase 1% (3.642) (3.761)
Discount rate Penurunan/Decrease 1% 2.867 3.734 Total 35.158.048.365 100,00 8.789.512 Total
Tingkat kenaikan gaji/ Kenaikan/Increase 1% 3.468 3.724
Salary increase rate Penurunan/Decrease 1% (3.102) (4.079) Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Second Extraordinary Shareholder’s
Biasa Kedua pada tanggal 26 Juni 2009, General Meeting on June 26, 2009, effected by deed
sebagaimana dinyatakan dalam Akta No. 85 tanggal No. 85 dated June 26, 2009 of Fathiah Helmi, SH,
Jatuh tempo dari liabilitas manfaat pasti yang tidak Expected maturity analysis of undiscounted defined 26 Juni 2009 yang dibuat dihadapan Fathiah Helmi, notary public in Jakarta, the Bank released the First
terdiskonto pada tanggal 31 Desember 2025 dan benefits obligation as of December 31, 2025 and SH, notaris di Jakarta, Bank melakukan Penawaran Limited Public Offering (PUT I) by issuing the Rights
2024 (tidak diaudit): 2024 (unaudited): Umum Terbatas I (PUT I) dengan menerbitkan Hak Issue (HMETD) amounting to 125,304,750 shares
Memesan Efek Terlebih Dahulu (HMETD) sejumlah with par value of Rp250 (full amount) per share at
2025 2024 125.304.750 saham dengan nilai nominal sebesar an offering price of Rp320 (full amount) per share.
1 tahun 6.956 5.919 1 year Rp250 (nilai penuh) per saham yang ditawarkan This share issuance through PUT I resulted in
>1-5 tahun 38.321 58.495 >1-5 years dengan harga Rp320 (dalam Rupiah penuh) per additional paid-in capital of Rp8,771.
>5-10 tahun 192.075 87.365 >5-10 years saham. Penerbitan saham melalui PUT I tersebut
menghasilkan agio saham sebesar Rp8.771.
25. Beban yang Masih Harus Dibayar dan Liabilitas 25. Accruals and Other Liabilities
Setelah PUT I, modal ditempatkan dan disetor Bank After the PUT I, the Bank’s issued and fully paid
Lain-lain
meningkat menjadi 626.523.750 lembar saham atau capital increased to 626,523,750 shares or
2025 2024 senilai Rp156.631. Rp156,631.
LiabiIitas sewa 73.428 96.797 Lease liabilities Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Extraordinary Shareholder’s General
Beban operasional yang masih
Biasa pada tanggal 27 Desember 2010 Meeting on December 27, 2010, as effected by deed
harus dibayar 39.321 75.219 Accrued operational expense
Liabilitas bunga 29.144 24.578 Interests payable sebagaimana dinyatakan dalam akta No. 63 tanggal No. 63 dated December 27, 2010 of Fathiah Helmi,
Kesejahteraan karyawan 18.401 17.900 Employee welfare 27 Desember 2010 yang dibuat di hadapan Fathiah SH, notary public in Jakarta, the Bank released the
Biaya bancassurance yang Helmi, SH, notaris di Jakarta, Bank melakukan Second Limited Public Offering (PUT II) by issuing
belum diamortisasi 14.545 18.182 Unamortized bancassurance fee Penawaran Umum Terbatas II (PUT II) dengan the Rights Issue (HMETD) amounting to
Uang muka atas penjualan Down payment funds from menerbitkan Hak Memesan Efek Terlebih Dahulu 2,935,263,768 shares with par value and at the
agunan yang diambil alih 4.835 3.800 sales of foreclosed assets (HMETD) sejumlah 2.935.263.768 saham dengan offering price of Rp250 (in full Rupiah) per share.
Setoran jaminan 205 258 Security deposits nilai nominal dan harga penawaran sebesar Rp250
Liabilitas lainnya* 2.441 2.649 Other liabilities*
(dalam Rupiah penuh) per saham.
Total 182.320 239.383 Total
Setelah PUT II, modal ditempatkan dan disetor Bank After the PUT II, the Bank’s issued and fully paid
meningkat menjadi 3.561.787.518 saham atau capital increased to 3,561,787,518 shares or
*) Liabilitas lainnya terdiri dari suspense account dan uang *) Other liabilities consist of suspense account and electronic
elektronik. money. senilai Rp890.447. Rp890,447.
Berdasarkan Akta Akuisisi No. 26 tanggal Based on the Acquisition Deed No. 26 dated
26 Januari 2011 yang dibuat di hadapan Fathiah January 26, 2011, of Fathiah Helmi, SH, notary
Helmi, SH, notaris di Jakarta, Bank dan Qatar public in Jakarta, the Bank and Qatar National Bank
National Bank (Q.P.S.C.) telah menandatangani (Q.P.S.C.) have signed the Deed of Acquisition
Akta Akuisisi dimana Qatar National Bank where Qatar National Bank (Q.P.S.C.) as a standby
(Q.P.S.C.) sebagai pembeli siaga dalam rights issue buyer in the rights issue has acquired 2,478,728,032
telah memperoleh 2.478.728.032 saham biasa atas ordinary shares of New Shares with a nominal value
Saham Baru dengan nominal Rp250 (nilai penuh) of Rp250 (full amount) per share or Rp619,682.
per saham atau senilai Rp619.682.
97 98
Page 200
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
26. Modal Saham dan Dana Setoran Modal (lanjutan) 26. Share Capital and Advanced Capital (continued) 26. Modal Saham dan Dana Setoran Modal (lanjutan) 26. Share Capital and Advanced Capital (continued)
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the Effective Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank Obtained the Effective
Pernyataan Efektif dari Otoritas Jasa Keuangan Notification from the Otoritas Jasa Keuangan Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
(“OJK”) berdasarkan Surat Keputusan (“OJK”) through its Decree No. S-141/D.04/2013 in Keputusan No. S-330/D.04/2017 dalam rangka No. S-330/D.04/2017 in relation to the the fifth
No. S-141/D.04/2013 dalam rangka Penawaran relation to the Third Limited Public Offering (PUT III) Penawaran Umum Terbatas V (PUT V) dengan Limited Public Offering (PUT V) by conducting the
Umum Terbatas III (PUT III) dengan menerbitkan by conducting the Rights Issue (HMETD) amounting menerbitkan Hak Memesan Efek Terlebih Dahulu Rights Issue (HMETD) amounting to 8,235,719,252
Hak Memesan Efek Terlebih Dahulu (HMETD) to 2,596,543,000 shares with par value and at the (HMETD) sejumlah 8.235.719.252 saham dengan shares with par value and at the offering price of
sejumlah 2.596.543.000 saham dengan nilai offering price of Rp250 (full amount) per share. nilai nominal dan harga penawaran sebesar Rp250 Rp250 (full amount) per share.
nominal dan harga penawaran sebesar Rp250 (nilai (nilai penuh) per saham.
penuh) per saham.
Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully paid
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully paid Bank meningkat menjadi 16.992.865.249 lembar capital increased to 16,992,865,249 shares or
Bank meningkat menjadi 6.158.330.518 lembar capital increased to 6,158,330,518 shares or saham atau senilai Rp4.248.216. Rp4,248,216.
saham atau senilai Rp1.539.583. Rp1,539,583.
Pada tanggal 4 Desember 2017, Bank memperoleh On December 4, 2017, Bank obtained capital
Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the Effective tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The capital
Pernyataan Efektif dari OJK berdasarkan Surat Notification from the OJK through its Decree modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
Keputusan No. S-253/D.04/2014 dalam rangka No.S-253/D.04/2014 in relation to the Fourth Limited oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD61
Penawaran Umum Terbatas IV (PUT IV) dengan Public Offering (PUT IV) by conducting the Rights USD61 juta atau setara dengan Rp824.110. million or equivalent to Rp824,110.
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 2,598,815,479 shares
(HMETD) sejumlah 2.598.815.479 saham dengan with par value and at the offering price of Rp250 (full Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank obtained the Effective
nilai nominal dan harga penawaran sebesar Rp250 amount) per share. Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
(nilai penuh) per saham. Keputusan No. S-53/D.04/2018 dalam rangka No. S-53/D.04/2018 in relation to the the fifth Limited
Penawaran Umum Terbatas VI (PUT VI) dengan Public Offering VI (PUT VI) by conducting the Rights
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully paid menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 3,786,010,377 ares
Bank meningkat menjadi 8.757.145.997 lembar capital increased to 8,757,145,997 shares or (HMETD) sejumlah 3.786.010.377 dengan nilai with par value and at the offering price of Rp250 (full
saham atau senilai Rp2.189.287. equivalent to Rp2,189,287. nominal dan harga penawaran sebesar Rp250 (nilai amount) per share.
penuh) per saham.
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully paid
Republik Indonesia dengan Surat Keputusan Rights of the Republic of Indonesia under his Bank meningkat menjadi 20.436.685.984 lembar capital increased to 20,436,685,984 shares or
No. AHU-0004611.AH.01.02 Tahun 2015 tanggal Decree No. AHU-0004611.AH.01.02 Year 2015 saham atau senilai Rp5.109.171. Rp5,109,171.
24 Maret 2015 serta telah diumumkan dalam Berita dated March 24, 2015 and was published into the
Negara Republik Indonesia No. 35 tanggal State Gazette of the Republic of Indonesia No. 35 Pada tanggal 6 November 2018, Bank memperoleh On November 6, 2018, Bank obtained capital
30 April 2015, Tambahan No. 25140. dated April 30, 2015, Addition No. 25140. tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
Pada tanggal 14 Desember 2016, Bank On December 14, 2016, Bank obtained capital oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD45
memperoleh tambahan modal lainnya berupa dana injection in the form of advanced capital. The Capital USD45 juta atau setara dengan Rp656.101. million or equivalent to Rp656,101.
setoran modal yang dilakukan dengan cara injection is done through fund transfer by Qatar
penyetoran dana oleh Qatar National Bank National Bank (Q.P.S.C.) amounted to USD56 Pada tanggal 15 Oktober 2020, Bank memperoleh On October 15, 2020, Bank obtained capital
(Q.P.S.C.) sebesar USD56 juta atau setara dengan million or equivalent to Rp751,800. tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
Rp751.800. modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD30
Pada tanggal 16 Juni 2017, Bank memperoleh On June 16, 2017, Bank obtained capital injection in USD30 juta atau setara dengan Rp442.230. million or equivalent to Rp442,230.
tambahan modal lainnya berupa dana setoran the form of advanced capital. The capital injection is
modal yang dilakukan dengan cara penyetoran dana done through fund transfer by Qatar National Bank Pada 22 Desember 2021, Bank memperoleh On December 22, 2021, Bank obtained capital
oleh Qatar National Bank (Q.P.S.C.) sebesar (Q.P.S.C.) amounted to USD36 million or equivalent tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital
USD36 juta atau setara dengan Rp478.000. to Rp478,000. dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar
National Bank (Q.P.S.C.) sebesar Rp1.500.000. National Bank (Q.P.S.C.) amounted to
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual Rp1,500,000.
Umum Pemegang Saham Tahunan Bank No. 37 Shareholders’ General Meeting of Bank No. 37
tanggal 27 Februari 2015 yang dibuat di hadapan dated February 27, 2015 of Fathiah Helmi, SH, Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual
Fathiah Helmi, SH, notaris di Jakarta, para notary public in Jakarta, the shareholders agreed to Umum Pemegang Saham Tahunan No. 33 tanggal Shareholders’ General Meeting of Bank No. 33
pemegang saham menyetujui peningkatan modal increase the Bank’s authorized share capital from 21 Juli 2022 yang dibuat dihadapan Fathiah Helmi, dated July 21, 2022 of Fathiah Helmi, SH, notary
dasar Bank dari Rp2.500.000 atau sebanyak Rp2,500,000 or 10,000,000,000 shares to SH, notaris di Jakarta, para pemegang saham public in Jakarta, the shareholders agreed to
10.000.000.000 saham, menjadi Rp8.000.000 atau Rp8,000,000 or 32,000,000,000 shares. menyetujui peningkatan modal dasar Bank dari increase the Bank’s authorized share capital from
sebanyak 32.000.000.000 saham. Rp8.000.000 atau sebanyak 32.000.000.000 Rp8,000,000 or 32,000,000,000 shares to
saham, menjadi Rp10.000.000 atau sebanyak Rp10,000,000 or 40,000,000,000 shares.
40.000.000.000 saham.
99 100
Page 201
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
26. Modal Saham dan Dana Setoran Modal (lanjutan) 26. Share Capital and Advanced Capital (continued) 28. Cadangan Umum dan Wajib 28. General and Legal Reserve
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has Cadangan umum dan wajib dibentuk sesuai dengan The general and legal reserve was provided in
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human Undang-Undang Republik Indonesia No. 1/1995 relation with the Law of the Republic of Indonesia
Republik Indonesia dengan surat keputusan Rights of the Republic of Indonesia under his sebagaimana telah diubah dengan Undang-Undang No. 1/1995 which has been replaced with the Law
No. AHU-0055864.AH.01.02 Tahun 2022, tanggal Decree No. AHU-0055864.AH.01.02 Year 2022 No. 40/2007 tentang Perseroan Terbatas (UUPT) No. 40/2007 regarding the Limited Liability
8 Agustus 2022. dated August 8, 2022. yang berlaku efektif sejak tanggal 16 Agustus 2007 Companies (UUPT) effective on August 16, 2007
yang mewajibkan perusahaan-perusahaan untuk which requires companies to set up a general
Pada 16 November 2022, Bank memperoleh On November 16, 2022, Bank obtained capital membentuk cadangan dengan jumlah paling sedikit reserve amounting to at least 20% of the issued and
tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital 20% dari jumlah modal yang ditempatkan dan paid up share capital. There is no timeline over
dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar disetor. Tidak ada batas waktu pembentukan which this amount should be provided.
National Bank (Q.P.S.C.) sebesar USD64.8 juta National Bank (Q.P.S.C.) amounted to USD64,8 cadangan ini.
atau setara dengan Rp1.000.000. million or equivalent to Rp1,000,000.
Berdasarkan Akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the effective Pemegang Saham Tahunan No. 25 tanggal Deed No. 25 dated May 30, 2024 of Notary Fathiah
Pernyataan Efektif dari OJK berdasarkan Surat notification from OJK through its Decree No. S- 30 Mei 2024 dibuat dihadapan Fathiah Helmi, SH, Helmi, SH in Jakarta, approved profit for the year
Keputusan No. S-109/D.04/2023 dalam rangka 109/D.04/2023 in relation to the Limited Public notaris di Jakarta, disetujui penetapan laba bersih 2023 and approved the utilaztion of profit amounting
Penawaran Umum Terbatas VII (PUT VII) dengan Offering VII (PUT VII) by conducting the Rights tahun 2023 dan disetujui penggunaan laba bersih Rp1,000 set aside as a general reserve to comply
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) of 14,721,362,381 shares with par sebesar Rp1.000 disisihkan sebagai cadangan with article 70 paragraph 1 of the UUPT.
(HMETD) sejumlah 14.721.362.381 saham dengan value and the offering price of Rp250 (in full Rupiah) untuk memenuhi pasal 70 ayat 1 UUPT.
nilai nominal dan harga penawaran sebesar Rp250 per share.
(dalam Rupiah penuh) per saham. 29. Pendapatan Bunga - Neto 29. Interest Income - Net
2025 2024
Setelah PUT VII, modal ditempatkan dan disetor After Right Issue VII, the issued and paid-in capital
Bank meningkat menjadi 35.158.048.365 lembar of the Bank increased to 35,158,048,365 shares or Pendapatan bunga Interest income
saham atau senilai Rp8.789.512. equal to Rp8,789,512. Kredit yang diberikan 495.252 488.866 Loans
Efek-efek 123.301 141.574 Securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
27. Tambahan Modal Disetor 27. Additional Paid-In Capital dan bank lain 60.053 54.206 and other banks
Efek-efek yang dibeli Securities purchased
Tambahan modal disetor pada tanggal The additional paid-in capital as of dengan janji dijual kembali 161 49.793 under agreements to resell
31 Desember 2025 dan 2024 berasal dari: December 31, 2025 and 2024 were derived from: Lainnya 20 124 Others
2025 2024 678.787 734.563
Agio saham 8.771 8.771 Additional paid-in capital Beban bunga Interest expense
Beban emisi saham (42.359) (42.359) Shares issuance costs Simpanan dari nasabah Deposits from customers
Deposito berjangka dan Time deposits and
Total - neto (33.588) (33.588) Total - net deposito on call (271.810) (244.934) on call deposits
Giro (17.913) (9.787) Demand deposits
Tabungan (18.599) (7.175) Saving deposits
Beban emisi saham karena penerbitan saham Share issuance costs is due to shares issuance Efek-efek yang dijual dengan Securities sold under
melalui Penawaran Umum Perdana, PUT I, PUT II, through Initial Public Offering, PUT I, PUT II, PUT III, janji dibeli kembali (1.150) (9.710) repurchased agreements
PUT III, PUT IV, PUT V, PUT VI dan PUT VII PUT IV, PUT V, PUT VI and PUT VII amounting to Simpanan dari bank lain (14.128) (3.002) Deposits from other banks
Setoran jaminan (2.671) (2.235) Margin deposits
masing-masing sebesar Rp1.635, Rp1.032, Rp1,635, Rp1,032, Rp25,562, Rp2,525, Rp2,587,
Lainnya (5.552) (6.801) Others
Rp25.562, Rp2.525, Rp2.587, Rp3.036, Rp2.544 Rp3,036, Rp2,544 and Rp3,438, respectively.
dan Rp3.438. (331.823) (283.644)
Pendapatan bunga - neto 346.964 450.919 Interest income - net
101 102
Page 202
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
30. Pendapatan Provisi dan Komisi - Neto 30. Fees and Commission Income - Net 33. Beban Umum dan Administrasi 33. General and Administrative Expenses
2025 2024 2025 2024
Pendapatan provisi dan komisi Fees and commission income Pemeliharaan dan perbaikan 56.935 80.284 Repair and maintenance
Jasa 24.493 23.668 Services Penyusutan aset tetap dan
Jasa administrasi 13.909 12.674 Administration fees aset hak guna (Catatan 15) 41.901 57.659 Depreciation of fixed assets (Note 15)
Lain-lain 5.645 136 Others Premi penjaminan simpanan (Catatan 39) 13.856 9.691 Deposits guarantee premium (Note 39)
Amortisasi aset takberwujud (Catatan 16) 12.078 11.641 Amortization of intangible assets (Note 16)
44.047 36.478 Telepon, telex dan data komunikasi 10.496 9.696 Telephone, telex and data communication
Beban provisi dan komisi Fees and commission expenses Sewa 4.901 4.234 Rental
Visa (2.385) (3.239) Visa Asuransi 2.823 3.498 Insurance
Transaksi antar bank (1.530) (1.558) Interbank transactions Air, gas dan listrik 1.310 1.831 Water, gas and electricity
Lain-lain (232) (119) Others Pajak dan retribusi 1.088 844 Tax and retribution
Pendapatan provisi dan komisi - neto 39.900 31.562 Fees and commission income - net Transportasi 891 1.695 Transportation
Lain-lain 1.837 19.759 Others
Total 148.116 200.832 Total
31. Pemulihan/(Penyisihan) Kerugian Penurunan 31. Reversal/(Provision) for Impairment Losses on
Nilai Aset Keuangan Financial Assets
34. Laba Per Saham - Dasar 34. Earnings Per Share - Basic
Rincian pemulihan/(penyisihan) kerugian Details of the reversal/(provision) for impairment
penurunan nilai aset keuangan adalah sebagai losses on financial assets are as follows: Laba per saham - dasar dihitung dengan membagi Earning per share - basic is computed by dividing
berikut: laba tahun berjalan dengan rata-rata tertimbang income for the year by the weighted average
jumlah saham yang beredar pada tahun yang number of outstanding shares during the year.
2025 2024 bersangkutan.
Pemulihan/(Penyisihan) kerugian penurunan Reversal/(Provision) for impairment losses
nilai aset keuangan on financial assets 2025 2024
Kredit yang diberikan (Catatan 12) 79.451 19.013 Loans (Note 12) (Rugi)/Laba tahun berjalan (48.323) 55.638 (Loss)/Profit for the year
Tagihan akseptasi (Catatan 10) (211) - Acceptance receivables (Note 10) Rata-rata tertimbang jumlah saham yang Weighted average number of outstanding
Giro pada bank lain (Catatan 7) 6 8 Current accounts with other banks (Note 7) beredar untuk perhitungan laba per saham 35.158.048.365 35.158.048.365 shares for basic profit per share
Total pemulihan/(penyisihan) kerugian Total reversal/(provision) for impairment (Rugi)/Laba per saham – dasar (Loss)/Profit per share - basic
penurunan nilai aset keuangan 79.246 19.021 losses on financial assets (nilai penuh) (1,37) 1,58 (full amount)
35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities
32. Beban Karyawan 32. Personnel Expenses
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
2025 2024 keuangan financial liabilities
Gaji pokok 137.041 132.984 Basic salaries
THR/bonus 59.008 48.431 THR/bonus Di bawah ini disajikan perbandingan antara nilai Below is the comparison of the carrying
Tunjangan cuti, kehadiran dan Leave, attendance and tercatat, seperti dilaporkan dalam laporan posisi amounts, as reported in the statement of
transportasi 19.264 18.188 transportation allowance keuangan, dan nilai wajar semua aset financial position, and the fair value of all
Imbalan kerja (Catatan 24) 30.680 17.371 Employment benefits (Note 24) keuangan dan liabilitas keuangan. financial assets and liabilities.
Pengobatan 13.289 11.323 Medical
Outsourcing 11.049 12.928 Outsourcing
Pendidikan dan pelatihan 6.855 6.975 Education and training
Asuransi 7.058 6.933 Insurance Pada tabel di bawah ini, instrumen keuangan In the below table, financial instruments have
Tunjangan jabatan 3.588 5.144 Functional allowance telah dikelompokkan berdasarkan klasifikasi been allocated based on their classification.
Pesangon 1.177 4.763 Severance masing-masing. Kebijakan akuntansi yang The material accounting policies in Note 2f
Lain-lain 2.112 329 Others material di Catatan 2f menjelaskan bagaimana describe how the categories of the financial
kategori aset keuangan dan liabilitas keuangan assets and financial liabilities are measured
Total 291.121 265.369 Total
tersebut diukur dan bagaimana pendapatan and how income and expenses, including fair
dan beban, termasuk laba dan rugi atas nilai value gains and losses (changes in fair value of
wajar (perubahan nilai wajar instrumen financial instruments), are recognized.
keuangan), diakui.
103 104
Page 203
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities 35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities
(lanjutan) (continued) (lanjutan) (continued)
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan (lanjutan) financial liabilities (continued) keuangan (lanjutan) financial liabilities (continued)
Aset keuangan telah dikelompokkan ke dalam Financial assets classes have been allocated Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
aset keuangan yang diukur pada nilai wajar into assets at fair value through profit or loss, nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
melalui laba atau rugi, diukur pada nilai wajar fair value through other comprehensive income pada tanggal 31 Desember 2025 dan 2024. and liabilities as of December 31, 2025 and
melalui pendapatan komprehensif lainnya dan loans and amortized cost. Similarly, financial (lanjutan) 2024. (continued)
biaya perolehan diamortisasi. Sama halnya liability has been allocated into financial
2025
dengan aset keuangan, liabilitas keuangan liabilities at fair value through profit or loss and
telah dikelompokkan ke dalam liabilitas other amortized cost. Nilai wajar
melalui
keuangan yang diukur pada nilai wajar melalui penghasilan
laba atau rugi dan yang dicatat pada biaya Nilai wajar komprehensif
melalui laba lain/ Jumlah
perolehan diamortisasi lainnya. Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
Nilai wajar yang diungkapkan di bawah ini The fair values are based on relevant cost or loss income amount Fair Value
adalah berdasarkan informasi relevan yang information available as at the date of
Liabilitas keuangan Financial liabilities
tersedia pada tanggal laporan posisi keuangan statement of financial position and have not Liabilitas segera 13.349 - - 13.349 13.349 Liabilities payable on demand
dan tidak diperbaharui untuk mencerminkan been updated to reflect changes in market Simpanan dari nasabah 8.138.008 8.138.008 8.138.008 Deposits from customers
Simpanan dari bank lain 3.351 3.351 3.351 Deposits from other banks
perubahan dalam kondisi pasar yang terjadi condition after the date of statement of financial Liabilitas derivatif - 9.013 - 9.013 9.013 Derivative payables
setelah tanggal laporan posisi keuangan. position. Liabilitas akseptasi 87.889 - - 87.889 87.889 Acceptance payables
Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 167.775 - - 167.775 167.775 liabilities
Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
8.410.372 9.013 - 8.419.385 8.419.385
nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
pada tanggal 31 Desember 2025 dan 2024. and liabilities as of December 31, 2025 and
2024. 2024
Nilai wajar
2025 melalui
penghasilan
Nilai wajar Nilai wajar komprehensif
melalui melalui laba lain/ Jumlah
penghasilan Biaya perolehan rugi/ Fair value nilai tercatat/
Nilai wajar komprehensif diamortisasi/ Fair value through other Total
melalui laba lain/ Jumlah Amortized through profit comprehensive carrying Nilai wajar/
Biaya perolehan rugi/ Fair value nilai tercatat/ cost or loss income amount Fair Value
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/ Aset keuangan Financial assets
cost or loss income amount Fair Value Kas 36.917 - - 36.917 36.917 Cash
Giro pada Bank Current accounts with
Aset keuangan Financial assets Indonesia 410.213 - - 410.213 410.213 Bank Indonesia
Kas 28.522 - - 28.522 28.522 Cash Current accounts with
Giro pada Bank Current accounts with Giro pada bank lain - neto 38.811 - - 38.811 38.811 other banks - net
Indonesia 364.492 - - 364.492 364.492 Bank Indonesia Penempatan pada Bank Placements with
Current accounts with Indonesia dan Bank Indonesia and
Giro pada bank lain - neto 17.503 - - 17.503 17.503 other banks - net bank lain 1.336.301 - - 1.336.301 1.336.301 other banks
Penempatan pada Bank Placements with Tagihan derivatif - 3.269 - 3.269 3.269 Derivative receivables
Indonesia dan Bank Indonesia and Kredit yang diberikan - neto 7.965.727 - - 7.965.727 7.965.727 Loans - net
bank lain 1.241.384 - - 1.241.384 1.241.384 other banks Efek-efek 160.686 - 1.999.339 2.160.025 2.159.999 Securities
Tagihan derivatif - 590 - 590 590 Derivative receivables Aset lain-lain *) 100.817 - - 100.817 100.817 Other assets *)
Tagihan akseptasi 87.678 - - 87.678 87.678 Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under 10.049.472 3.269 1.999.339 12.052.080 12.052.054
janji dijual Kembali 10.872 - - 10.872 10.872 agreements to resell
Kredit yang diberikan - neto 9.403.227 - - 9.403.227 9.403.227 Loans - net
Efek-efek 346.624 - 1.134.526 1.481.150 1.467.059 Securities Liabilitas keuangan Financial liabilities
Aset lain-lain *) 135.741 - - 135.741 135.741 Other assets *) Liabilitas segera 21.022 - - 21.022 21.022 Liabilities payable on demand
Simpanan dari nasabah 7.341.878 - - 7.341.878 7.341.878 Deposits from customers
11.636.043 590 1.134.526 12.771.159 12.757.068 Simpanan dari bank lain 322.491 - - 322.491 322.491 Deposits from other banks
Liabilitas derivatif - 7.775 - 7.775 7.775 Derivative payables
Efek-efek yang dijual Securities sold
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed dengan janji dibeli under agreements
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security kembali 95.873 - - 95.873 95.873 to repurchase
piutang lain-lain deposits, and other receivable. Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 221.201 - - 221.201 221.201 liabilities
8.002.465 7.775 - 8.010.240 8.010.240
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable.
105 106
Page 204
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities 35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities
(lanjutan) (continued) (lanjutan) (continued)
b. Nilai wajar instrumen keuangan b. Fair values of financial instruments b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Nilai wajar aset keuangan dan liabilitas The fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are Model Penilaian (lanjutan) Valuation Models (continued)
didasarkan pada kuotasian harga pasar atau based on quoted market prices or dealer price
harga dealer. Untuk semua instrumen quotations. For all other financial instruments, Teknik penilaian mencakup model nilai kini Valuation techniques include net present value
keuangan lainnya, Bank menentukan nilai wajar the Bank determines fair values using other bersih dan arus kas yang didiskontokan, and discounted cash flow models, comparison
dengan menggunakan teknik penilaian lainnya. valuation techniques. perbandingan dengan instrumen sejenis yang with similar instruments for which market
harga pasarnya tersedia, serta dapat observable prices exist and other valuation
Untuk instrumen keuangan yang jarang For financial instruments that trade infrequently diobservasi, serta model penilaian lainnya. models. Assumptions and inputs used in
diperdagangkan dan sedikit memiliki and have little price transparency, fair values is Asumsi dan input yang digunakan dalam teknik valuation techniques include risk-free and
transparansi harga, nilai wajar menjadi kurang less objective, and requires varying degrees of penilaian meliputi suku bunga bebas risiko (risk- benchmark interest rates and credit spreads
objektif, dan membutuhkan berbagai tingkat judgement depending on liquidity, free) dan suku bunga acuan serta credit used in estimating discount rates, bond prices
pertimbangan tergantung pada likuiditas, concentration, uncertainty of market factors, spreads yang digunakan untuk mengestimasi and foreign currency exchange rates.
konsentrasi, ketidakpastian faktor pasar, pricing assumptions and other risks affecting tingkat diskonto, harga obligasi dan nilai tukar
asumsi harga dan risiko lainnya yang the specific instrument. mata uang asing.
mempengaruhi instrumen tertentu.
Tujuan dari teknik penilaian adalah untuk The objective of valuation techniques is to
Model Penilaian Valuation Models pengukuran nilai wajar yang mencerminkan arrive at a fair value measurement that reflects
harga yang akan diterima untuk menjual aset the price that would be received to sell the asset
Bank mengukur nilai wajar dengan The Bank measures fair values using the atau harga yang akan dibayar untuk or paid to transfer the liability in an orderly
menggunakan hirarki dari metode berikut: following hierarchy of methods: mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur (orderly transactions) antara pelaku measurement date.
• Tingkat 1: input yang berasal dari harga • Level 1: inputs that are quoted prices pasar (market participants) pada tanggal
kuotasian (tanpa penyesuaian) di pasar (unadjusted) in active markets for identical pengukuran.
aktif untuk instrumen yang identik yang instruments that the Bank can access at
dapat diakses Bank pada tanggal the measurement date. Bank menggunakan model penilaian yang The Bank uses widely recognised valuation
pengukuran. diakui secara luas untuk menentukan nilai wajar models for determining the fair values of
• Tingkat 2: input selain harga kuotasian • Level 2: inputs other than quoted prices atas instrumen keuangan yang umum dan yang common and more simple financial
yang termasuk dalam level 1 yang dapat included within level 1 that are observable lebih sederhana, seperti swap nilai tukar yang instruments, such as currency swaps that use
diobservasi, baik secara langsung atau either directly or indirectly. This category hanya menggunakan data pasar yang dapat only observable market data and require little
tidak langsung. Dalam kategori ini includes instruments valued using: quoted diobservasi dan membutuhkan sedikit management judgement and estimation.
termasuk instrumen yang dinilai dengan market prices in active markets for similar pertimbangan dan estimasi manajemen. Harga Observable prices or model inputs are usually
menggunakan: harga kuotasian untuk instruments; quoted prices for identical or yang dapat diobservasi atau input model available in the market for listed debt securities
instrumen yang serupa di pasar aktif; harga similar instruments in markets that are not biasanya tersedia di pasar untuk efek-efek and simple over-the-counter (OTC) derivatives
kuotasian untuk instrumen yang identik active; or other valuation techniques in utang yang tercatat di bursa dan derivatif over- such as currency swaps. Availability of
atau yang serupa di pasar yang tidak aktif; which all significant inputs are directly or the-counter (OTC) seperti swap nilai tukar. observable market prices and model inputs
atau teknik penilaian lainnya dimana indirectly observable from market data. Ketersediaan harga pasar yang dapat reduces the needs for management judgement
seluruh input signifikan dapat diobservasi diobservasi dan input model mengurangi and estimation and also reduces the
secara langsung maupun tidak langsung kebutuhan pertimbangan dan estimasi uncertainty associated with determining fair
dari data pasar. manajemen dan juga mengurangi values. The availability of observable market
• Tingkat 3: input yang tidak dapat • Level 3: inputs that are unobservable. This ketidakpastian terkait penentuan nilai wajar. prices and inputs varies depending on the
diobservasi. Dalam kategori ini termasuk category includes all instruments for which Ketersediaan harga pasar yang dapat products and markets and is prone to changes
semua instrumen dimana teknik penilaian the valuation technique includes inputs not diobservasi dan input bervariasi bergantung based on specific events and general
menggunakan input yang tidak dapat based on observable data and the pada produk dan pasar dan cenderung berubah conditions in the financial markets.
diobservasi dan input yang tidak dapat unobservable inputs have a significant berdasarkan kejadian tertentu dan kondisi
diobservasi ini memberikan dampak effect on the instrument’s valuation. This umum di pasar keuangan.
signifikan terhadap penilaian instrumen. category includes instruments that are
Termasuk dalam kategori ini adalah valued based on quoted prices for similar Pertimbangan dan estimasi manajemen Management consideration and estimation are
instrumen yang dinilai berdasarkan harga instruments for which significant biasanya memerlukan pemilihan model yang usually required for selection of the appropriate
kuotasian untuk instrumen serupa yang unobservable adjustments or assumptions sesuai untuk digunakan, penentuan arus kas valuation model to be used, determination of
memerlukan penyesuaian atau asumsi are required to reflect differences between masa depan yang diharapkan pada instrumen expected future cash flows on the financial
signifikan yang tidak dapat diobservasi the instruments. keuangan yang dinilai, penentuan probabilitas instrument being valued, determination of the
untuk mencerminkan perbedaan diantara kegagalan pihak lawan dan pembayaran probability of counterparty default and
instrumen tersebut. dimuka dan pemilihan tingkat diskonto yang prepayments and selection of appropriate
tepat. discount rates.
107 108
Page 205
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities 35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities
(lanjutan) (continued) (lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued) (continued)
Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair
wajar values wajar (lanjutan) values (continued)
Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments Model tersebut menggabungkan berbagai The models incorporate various components
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the komponen yang meliputi kualitas kredit dari which include the credit quality of the
dikelompokkan berdasarkan hirarki nilai wajar. fair value hierarchy. counterparty, nilai spot dan kontrak berjangka counterparty, spot value and future contracts
serta kurva tingkat suku bunga. and interest rate curve.
2025
Di tahun 2025, nilai wajar dari efek-efek In 2025, fair value of available for sale securities
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
tersedia untuk dijual diestimasi dengan are estimated using quoted prices for identical
menggunakan harga kuotasian untuk instrumen or similar instruments in markets that are not
Aset keuangan Financial assets yang identik atau yang serupa di pasar yang active.
Tagihan derivatif 590 - 590 - Derivative receivables
Efek-efek - nilai wajar Securities - fair value
tidak aktif.
melalui penghasilan through other
komprehensif lain 1.134.526 1.134.526 - - comprehensive income Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair
nilai wajar values
1.135.116 1.134.526 590 -
Liabilitas keuangan Financial liabilities Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments
Liabilitas derivatif 9.013 - 9.013 - Derivative payables keuangan yang tidak diukur pada nilai wajar not measured at fair value grouped according
9.013 - 9.013 - yang dikelompokkan berdasarkan hirarki nilai to the fair value hierarchy.
wajar.
2024 2025
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/ Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3 Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets Aset keuangan Financial assets
Tagihan derivatif 3.269 - 3.269 - Derivative receivables Kredit yang diberikan - neto 9.403.227 - - 9.403.227 Loans - net
Efek-efek - nilai wajar Securities - fair value Efek-efek yang dibeli Securities purchased
melalui penghasilan through other dengan janji dijual under agreements
komprehensif lain 1.999.339 1.999.339 - - comprehensive income kembali 10.872 10.874 - - to resell
Efek-efek - Biaya Securities -
2.002.608 1.999.339 3.269 - perolehan diamortisasi 332.608 332.533 - - Amortized cost
Liabilitas keuangan Financial liabilities 9.746.707 343.407 - 9.403.227
Liabilitas derivatif 7.775 - 7.775 - Derivative payables
Liabilitas keuangan Financial liabilities
7.775 - 7.775 - Simpanan dari nasabah 8.138.008 - 8.138.008 - Deposits from customers
Simpanan dari bank lain 3.351 - 3.351 - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under repurchased
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivatives instrument valued kembali - - - - agreements
menggunakan teknik penilaian dengan by valuation techniques using components
menggunakan komponen yang dapat diamati di which can be observed in the market, primarily 8.141.359 - 8.141.359 -
pasar terutama adalah swap mata uang dan currency swaps and currency exchange
kontrak pertukaran mata uang. Teknik penilaian contracts. Most widely used valuation 2024
yang paling banyak digunakan meliputi model techniques include forward and swap valuation
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
penilaian forward dan swap yang models which use the present value calculation. Carrying value Level 1 Level 2 Level 3
menggunakan perhitungan nilai kini.
Aset keuangan Financial assets
Kredit yang diberikan - neto 7.965.727 - - 7.965.727 Loans - net
Efek-efek - Biaya Securities -
perolehan diamortisasi 160.686 160.660 - - Amortized cost
8.126.413 160.660 - 7.965.727
109 110
Page 206
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities 35. Aset Keuangan dan Liabilitas Keuangan 35. Financial Assets and Financial Liabilities
(lanjutan) (continued) (lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued) (continued)
Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair Nilai wajar efek-efek yang diklasifikasikan The carrying amount securities that classified
nilai wajar (lanjutan) values (continued) sebagai pinjaman yang diberikan dan piutang as loans and receivables and held-to-maturity
2024
dan dimiliki hingga jatuh tempo yang diberikan shows the discounted estimated future cash
dengan suku bunga tetap menunjukkan nilai flows. The cash flows estimation is discounted
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/ diskon dari perkiraan arus kas masa depan at the market interest rate to determine fair
Carrying value Level 1 Level 2 Level 3
yang diharapkan akan diterima oleh Bank. value.
Liabilitas keuangan Financial liabilities Perkiraan arus kas ini didiskontokan dengan
Simpanan dari nasabah 7.341.878 - 7.341.878 - Deposits from customers menggunakan suku bunga pasar untuk
Simpanan dari bank lain 322.491 - 322.491 - Deposits from other banks
Efek-efek yang dijual Securities sold menentukan nilai wajar.
dengan janji dibeli under repurchased
kembali 95.873 95.873 - - agreements Nilai wajar simpanan dari nasabah dan The fair value of deposits from customers and
7.760.242 95.873 7.664.369 - simpanan dari bank lain sama dengan nilai deposits from other banks are same with the
tercatatnya karena sifatnya dapat ditarik carrying amount because they are payable on
sewaktu-waktu. demand in nature.
Sebagian besar dari instrumen keuangan yang Majority of the financial instruments not
tidak diukur pada nilai wajar, diukur pada biaya measured at fair value are measured at Perhitungan nilai wajar dilakukan hanya untuk The fair values calculated are for disclosure
perolehan diamortisasi. Rincian di bawah ini amortized cost. The following lists those kepentingan pengungkapan dan tidak purposes only and do not have any impact on
menyajikan daftar instrumen keuangan yang financial instruments for which their carrying berdampak pada pelaporan posisi atau kinerja the Bank’s reported financial performance or
nilai tercatatnya mendekati nilai wajarnya, amount are reasonable approximation of fair keuangan Bank. Nilai wajar yang dihitung oleh position. The fair values calculated by the Bank
contohnya, instrumen keuangan jangka pendek value because, for example, they are short term Bank mungkin berbeda dengan jumlah aktual may be different from the actual amount that will
atau yang ditinjau ulang menggunakan harga in nature or re-price to current market rates yang akan diterima/dibayar pada saat be received/paid on the settlement or maturity
pasar secara berkala. frequently. penyelesaian atau jatuh tempo instrumen of the financial instrument. As certain
keuangan. Mengingat kategori tertentu categories of financial instruments are not
Aset Keuangan: Financial Assets:
instrumen keuangan yang tidak traded, there is management consideration
- Kas - Cash diperdagangkan, maka terdapat pertimbangan involved in calculating the fair values.
- Giro pada Bank Indonesia - Current accounts with Bank Indonesia manajemen dalam perhitungan nilai wajar.
- Giro pada bank lain - Current accounts with other banks
- Penempatan pada Bank Indonesia dan - Placements with Bank Indonesia and other 36. Sifat Hubungan dan Transaksi dengan Pihak 36. Nature of Relationship and Transactions With
bank lain banks Berelasi Related Parties
- Tagihan akseptasi - Acceptance receivables
- Aset lain-lain - Other assets Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of significant
signifikan dengan pihak berelasi pada tanggal transactions with related parties as of
Liabilitas Keuangan: Financial Liabilities: 31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024, are as follows:
berikut:
- Liabilitas segera - Liabilities payable on demand
- Efek-efek yang dijual dengan janji dibeli - Securities sell under agreements to Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
kembali purchased Related parties Nature of relationship Nature of transaction
- Beban masih harus dibayar dan liabilitas - Accruals and other liabilities
lain-lain Dewan Komisaris,
Direksi dan karyawan
Nilai wajar dari kredit yang diberikan dengan The carrying amounts of variable loans and kunci/Board of Giro, tabungan, deposito berjangka, pinjaman karyawan,
suku bunga mengambang dan nilai tercatat short-term fixed rate loans are the reasonable Commissioners, pendapatan bunga dan beban bunga/Demand deposits,
atas kredit jangka pendek dengan suku bunga approximation of their fair values. The carrying Directors and Bank’s key Manajemen Bank/ saving deposits, time deposits, employee loan, interest
personnel The Bank’s Management income and interest expenses
tetap adalah perkiraan yang layak atas nilai amount of long term fixed rate loans shows the
wajar. Nilai wajar dari kredit jangka panjang discounted estimated future cash flows. The Penempatan pada bank lain, simpanan dari bank lain,
yang diberikan dengan suku bunga tetap cash flows estimation is discounted at the bank garansi, pendapatan bunga dan beban
menunjukkan nilai diskon dari perkiraan arus market interest rate to determine fair value. bunga/Placement with other banks, deposits from other
kas masa depan yang diharapkan akan diterima Qatar National Bank Perusahaan induk/ banks, bank guarantee, interest income and interest
(Q.P.S.C.) Parent company expense.
oleh Bank. Perkiraan arus kas ini didiskontokan
dengan menggunakan suku bunga pasar untuk Entitas yang dikendalikan oleh
menentukan nilai wajar. pemerintah yang sama sebagai
pemegang saham akhir, State of
Qatar/Entity controlled by the same
Qatar National Bank government as the ultimate Simpanan dari bank lain dan beban bunga/Deposits from
S.A.E shareholder, State of Qatar other banks and interest expense.
111 112
Page 207
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
36. Sifat Hubungan dan Transaksi dengan Pihak 36. Nature of Relationship and Transactions With 36. Sifat Hubungan dan Transaksi dengan Pihak 36. Nature of Relationship and Transactions With
Berelasi (lanjutan) Related Parties (continued) Berelasi (lanjutan) Related Parties (continued)
Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of significant Jumlah saldo dan transaksi yang signifikan dengan The total of significant balance and transactions with
signifikan dengan pihak berelasi pada tanggal transactions with related parties as of pihak-pihak berelasi pada tanggal dan untuk tahun related parties as of and for the year ended
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024, are as follows: yang berakhir tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, are as follows:
berikut: (lanjutan) (continued) adalah sebagai berikut:
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/ 2025 2024
Related parties Nature of relationship Nature of transaction Jumlah/ Persentase/ Jumlah/ Persentase/
Amount Percentage *) Amount Percentage *)
Entitas yang dikendalikan oleh
pemerintah yang sama sebagai Penempatan pada bank lain - 0,00% 321.900 2,50% Placement with other banks
pemegang saham akhir, State of Giro pada bank lain 265 0,00% 316 0,01% Current accounts with other banks
Qatar/Entity controlled by the same Kredit yang diberikan 500.804 3,79% 892 0,01% Loans
Simpanan dari nasabah: Deposits from customers:
government as the ultimate Giro dan beban bunga/
Giro 31.965 0,38% 16.935 0,21% Demand deposits
State of Qatar Embassy shareholder, State of Qatar Demand deposits and interest expense. Tabungan 850 0,01% 596 0,01% Saving deposits
Deposito berjangka 84.813 1,00% 80.898 1,00% Time deposits
Entitas yang dikendalikan oleh Simpanan dari bank lain 3.349 0,04% 322.474 3,98% Deposits from other banks
pemerintah yang sama sebagai Pendapatan bunga 22.138 3,26% 85 0,01% Interest income
pemegang saham akhir, State of Beban bunga 4.753 1,43% 4.784 1,69% Interest expenses
Qatar/Entity controlled by the same
government as the ultimate Giro, deposito berjangka dan beban bunga/ *) Persentase terhadap jumlah aset/liabilitas/pendapatan/ *) Percentage of total assets/liabilities/respective
PT Indosat Tbk shareholder, State of Qatar Demand deposits, time deposits and interest expenses beban terkait income/expense
37. Komitmen dan Kontinjensi 37. Commitments and Contingencies
Transaksi dengan personil manajemen kunci Transactions with key management personnel
2025 2024
Personil manajemen kunci adalah pihak yang Key management personnel are parties who have
memiliki kewenangan dan tanggung jawab untuk authority and responsibility to control the Bank’s Komitmen Commintments
mengendalikan aktivitas Bank baik secara langsung activities, directly or indirectly. Liabilitas komitmen Committed liabilities
maupun tidak langsung. L/C yang tidak dapat dibatalkan (109.217) - Irrevocable letters of credit
Total liabilitas komitmen (109.217) - Total committed liabilities
Personil manajemen kunci termasuk Dewan Key management personnel include Board of
Komisaris dan Direksi yang memiliki kewenangan Commissioners and Directors that have significant
dan tanggung jawab yang signifikan untuk authority and responsibility for planning, directing Kontinjensi Contingencies
merencanakan, mengarahkan dan mengendalikan and controlling the Bank’s activities. Tagihan kontinjensi Contingent receivables
Bank garansi yang diterima - 179.380 Bank guarantees received
kegiatan Bank. Pendapatan bunga dalam Interest income on
penyelesaian 77.188 146.722 non-performing loans
Jumlah gaji dan tunjangan Dewan Komisaris dan Total of salaries and allowances of the Boards of
Direksi selama tahun-tahun yang berakhir pada Commissioners and Directors for the years ended Total tagihan kontinjensi 77.188 326.102 Total contingent receivables
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024, are as follows: Liabilitas kontinjensi Contingent liabilities
sebagai berikut: Bank garansi yang diterbitkan (24.663) - Bank guarantees issued
2025 2024 Total aset kontinjensi - neto 52.525 326.102 Total contingent assets - net
Dewan Komisaris 3.133 2.817 Board of Commissioners Total aset komitmen dan
Direksi 25.294 27.362 Directors kontinjensi - neto (56.692) 326.102 Total committed and contingent assets - net
Total 28.427 30.179 Total
Jumlah fasilitas kredit (uncommitted dan committed) The Bank’s unused loan facilities (uncommitted and
Bank kepada nasabah yang belum digunakan pada committed) granted to customers as of
Total kompensasi Direksi untuk tahun berjalan terdiri Total compensation for Director for the year tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024, amounted to
dari: comprised of: masing-masing sebesar Rp3.019.501 dan Rp3,019,501 and Rp2,406,012, respectively.
Rp2.406.012.
2025 2024
Imbalan kerja jangka pendek 42.120 29.430 Short term employee benefits
113 114
Page 208
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
38. Aset dan Liabilitas dalam Valuta Asing 38. Assets and Liabilities Denominated in Foreign 38. Aset dan Liabilitas dalam Valuta Asing (lanjutan) 38. Assets and Liabilities Denominated in Foreign
Currencies Currencies (continued)
2025 2024 2025 2024
Valuta asing Valuta asing Valuta asing Valuta asing
(dalam Nilai (dalam Nilai (dalam Nilai (dalam Nilai
penuh)/Foreign penuh)/Foreign penuh)/Foreign penuh)/Foreign
currencies Ekuivalen Rp/ currencies Ekuivalen Rp/ currencies Ekuivalen Rp/ currencies Ekuivalen Rp/
(in full amount) Equivalent Rp (in full amount) Equivalent Rp (in full amount) Equivalent Rp (in full amount) Equivalent Rp
Aset Assets Liabilitas (lanjutan) Liabilities (continued)
Kas Cash Simpanan dari bank lain Deposits from Other Bank
Dolar Amerika Serikat 545.570 9.097 511.490 8.232 United States Dollar - Pihak berelasi Related parties -
Dolar Singapura 74.372 964 134.132 1.589 Singapore Dollar Dolar Amerika Serikat - - 20.000.000 321.900 United States Dollar
Dolar Australia - - 30 - Australian Dollar - Pihak ketiga Third parties -
Current accounts with Dolar Amerika Serikat - - 801 13 United States Dollar
Giro pada Bank Indonesia Bank Indonesia Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 10.250.000 170.919 7.500.000 120.713 United States Dollar Dolar Amerika Serikat 2.751.710 45.885 - - United States Dollar
Giro pada bank lain - neto Current accounts with Beban masih harus dibayar dan
other banks - net liabilitas lain-lain Accruals and other liabilities
- Pihak berelasi Related party - Dolar Amerika Serikat 1.095.230 18.263 725.024 11.669 United States Dollar
Riyal Qatar 57.920 265 71.649 316 Qatari Riyal Euro Eropa 64 1 - - European Euro
- Pihak ketiga Third parties - Dolar Singapura 728 9 330 4 Singapore Dollar
Euro Eropa 23.509 460 72.649 1.222 European Euro Dolar Australia 125.900 1.404 4 - Australian Dollar
Dolar Amerika Serikat 752.152 12.542 1.205.088 19.396 United States Dollar Yen Jepang 6.691.450 713 210.737 22 Japanese Yen
Dolar Australia 32.921 367 58.448 585 Australian Dollar Riyal Qatar 1.418 6 - - Qatari Riyal
Dolar Singapura 85.121 1.104 71.218 844 Singapore Dollar Poundsterling Inggris 143 3 - - Great Britain Poundsterling
Dolar Hong Kong 42.599 91 42.598 88 Hong Kong Dollar
Yen Jepang 6.098.952 650 17.991.022 1.854 Japanese Yen Total liabilitas 4.959.511 4.160.300 Total liabilities
Poundsterling Inggris 19.948 448 36.713 742 Great Britiain Poundsterling
Yuan China 69.443 166 69.260 152 Chinese Yuan Total aset - neto (2.403.656) (1.039.423) Total assets - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain and other banks
- Pihak berelasi Related parties -
Dolar Amerika Serikat - - 20.000.000 321.900 United States Dollar 39. Jaminan terhadap Kewajiban Pembayaran Bank 39. Guarantees on The Obligations of Commercial
- Pihak ketiga Third parties -
Dolar Amerika Serikat 60.000.000 1.000.500 57.000.000 917.415 United States Dollar
Umum Banks
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 2.751.710 45.885 - - Unites States Dollar Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated September 22, 2004,
Kredit yang diberikan - neto Loans - net 22 September 2004, efektif sejak tanggal effective September 22, 2005, Indonesian Deposit
Dolar Amerika Serikat 58.534.000 976.054 96.666.653 1.555.850 United States Dollar
Efek-efek Securities 22 September 2005, Lembaga Penjamin Simpanan Insurance Corporation (Lembaga Penjamin
Dolar Amerika Serikat 19.946.504 332.608 9.983.572 160.686 United States Dollar (LPS) dibentuk untuk menjamin kewajiban tertentu Simpanan/LPS) was established to provide
Aset lain-lain Other assets bank-bank umum berdasarkan program penjaminan guarantee on certain deposits from customers
Dolar Amerika Serikat 223.578 3.728 577.274 9.291 United States Dollar
Dolar Australia 45 1 164 2 Australian Dollar
yang berlaku. based on prevailing guarantee schemes.
Euro Eropa - - 2 - European Euro
Yen Jepang 307 - 307 - Japanese Yen Total premi penjaminan yang dibayarkan untuk The guarantee premium paid for the period ended
Dolar Singapura - - 1 - Singapore Dollar periode yang berakhir tanggal 31 Desember 2025 December 31, 2025 and 2024 amounted to
Riyal Qatar 1.418 6 - - Qatari Riyal
dan 2024 adalah sebesar Rp13.856 dan Rp9.691 Rp13,856 and Rp9,691, respectively (Note 33).
Total asset 2.555.855 3.120.877 Total assets (Catatan 33).
Liabilitas Liabilities
Liabilitas segera Liabilities payable on demand Pada tanggal 31 Desember 2025 dan 2024, tingkat As of December 31, 2025 and 2024 , interest rates
Euro Eropa - - 64 1 European Euro suku bunga atas simpanan yang dijamin oleh LPS of deposits secured by LPS were 3.50% and 4.25%
Dolar Amerika Serikat 160.619 2.678 410.140 6.601 United States Dollar masing-masing sebesar 3,50% dan 4,25% untuk respectively, for Rupiah currency, and 2.00% and
Dolar Australia 9 - 2.522 25 Australian Dollar
Dolar Singapura 74 1 33 - Singapore Dollar
mata uang Rupiah, serta masing-masing sebesar 2.25%, respectively, for foreign currency.
Poundsterling Inggris - - 36 1 Great Britain Poundsterling 2,00% dan 2,25% untuk valuta asing.
Riyal Qatar 1.418 6 - - Qatari Riyal
Simpanan dari nasabah Deposits from customers
- Pihak berelasi Related parties -
Dolar Amerika Serikat 6.666.880 111.170 5.949.736 95.751 United States Dollar
Dolar Singapura 20 - - - Singapore Dollar
- Pihak ketiga Third parties -
Euro Eropa 462.162 9.045 433.637 7.267 European Euro
Dolar Amerika Serikat 283.563.407 4.728.420 227.125.193 3.655.580 United States Dollar
Dolar Australia 1.081.084 12.057 3.334.660 33.392 Australian Dollar
Dolar Singapura 864.548 11.209 1.004.848 11.902 Singapore Dollar
Dolar Hong Kong 10 - 3.557 7 Hong Kong Dollar
Yen Jepang 131.160.452 13.969 146.688.127 15.113 Japanese Yen
Poundsterling Inggris 207.205 4.650 48.482 980 Great Britain Poundsterling
Riyal Qatar 4.908 22 14.002 62 Qatari Riyal
115 116
Page 209
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
40. Segmen Operasi 40. Operating Segment 40. Segmen Operasi (lanjutan) 40. Operating Segment (continued)
a. Bidang usaha a. Business activities b. Segmen usaha (lanjutan) b. Business segment (continued)
Segmen Bank disajikan berdasarkan jenis The Bank’s segment information is presented Segmen operasi (lanjutan) Operating segment (continued)
kegiatan usahanya, yakni kredit, treasuri dan based on its business activities, namely credit,
ekspor-impor. treasury and trade finance. Segmen Operasi Bank berdasarkan letak Geographical segment information of the Bank
geografis adalah sebagai berikut: was as follows:
b. Segmen usaha b. Business segment
2025
Segmen geografis Geographic segment Jawa Barat dan
Jawa Timur/
Bank tidak mempunyai pendapatan dan aset The Bank does not have revenues and non- West Java and
Jakarta Sumatera East Java Total
tidak lancar dari pelanggan eksternal selain current asset from external customers other
yang diatribusikan kepada Negara domisili than attributed to the Bank’s country of
bank. domicile. Pendapatan bunga - neto 279.874 55.912 11.178 346.964 Interest income - net
Provisi dan komisi - neto 33.403 3.502 2.995 39.900 Fees and commission - net
Pendapatan (beban) Other operating
Segmen operasi Operating segment operasional lainnya 45.711 - - 45.711 income (expenses)
Beban operasional (336.415) (14.227) (13.592) (364.234) Operating expenses
Pendapatan bukan Non-Operating
Segmen operasi dilaporkan sesuai dengan Operating segments are reported in operasional 9.171 - - 9.171 income
laporan internal Bank yang disiapkan untuk accordance with the internal reporting provided Beban bukan Non-Operating
pengambilan keputusan operasional yang to the chief operating decision maker which is operasional (23.417) (35) (3.215) (26.667) expenses
bertanggung jawab untuk mengalokasikan responsible for allocating resources to certain
Laba (rugi) sebelum Income (loss) before
sumber daya ke segmen tertentu dan penilaian segments and performance assessments. pajak penghasilan 8.327 45.152 (2.634) 50.845 income tax
atas kinerjanya.
Beban pajak tangguhan (99.168) - - (99.168) Deffered tax expense
Seperti yang dijelaskan di Catatan 2ac, Bank As explained in Note 2ac, the Bank is being Laba setelah pajak
saat ini dikelola sebagai segmen operasi managed as a single operating segment. penghasilan (90.841) 45.152 (2.634) (48.323) Income after tax
tunggal. Pada saat ini, Bank hanya Currently, the Bank only analyzes segment
menganalisa segmen secara geografis dimana based on the geographical area where the Total aset 13.130.267 20.703 53.246 13.204.216 Total assets
manajemen menelaah laporan internal management reviews internal management Total liabilitas 7.539.252 886.943 68.677 8.494.872 Total liabilities
manajemen secara bulanan untuk masing- reports on a monthly basis for each area.
masing area.
2024
Tidak ada pendapatan dari satu konsumen There was no revenue from transactions with a Jawa Barat dan
eksternal atau pihak lain yang mencapai 10% single external customer or counterparty Jawa Timur/
atau lebih dari total pendapatan Bank untuk reached 10% or more of the Bank’s total West Java and
Jakarta Sumatera East Java Total
tahun yang berakhir pada tanggal revenuec for the period ended
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Pendapatan bunga - neto 359.443 76.391 15.085 450.919 Interest income - net
Provisi dan komisi - neto 25.745 2.986 2.831 31.562 Fees and commission - net
Bank mengelola kegiatan operasinya dan The Bank manages its operating activities and Pendapatan (beban) Other operating
mengidentifikasi segmen yang dilaporkan indentifies its reporting segments based on operasional lainnya 63.640 (1.988) 12 61.664 income (expenses)
berdasarkan wilayah geografis yang terbagi geographical area that allocated into several Beban operasional (428.621) (15.880) (13.324) (457.825) Operating expenses
Pendapatan bukan Non-Operating
menjadi beberapa area, yaitu Jakarta, areas, namely, Jakarta, Sumatera, West Java operasional 90 - - 90 income
Sumatera, Jawa Barat dan Jawa Timur. and East Java.
Laba sebelum pajak
penghasilan 20.297 61.509 4.604 86.410 Income before tax
Total aset 12.768.212 24.806 59.855 12.852.873 Total assets
Total liabilitas 6.562.458 1.163.646 378.057 8.104.161 Total liabilities
Pendapatan bunga, pendapatan provisi dan The Bank’s interest income, fees and
komisi, pendapatan operasional lainnya dan commission income, other operating income
pendapatan non-operasional Bank berasal dari and non-operating income were generated from
pelanggan/pihak lain yang berdomisili di its customers/counterparties domiciled in
Indonesia. Indonesia.
117 118
Page 210
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
41. Perjanjian yang Material 41. Material Agreements 42. Aset Kontinjensi 42. Contingency Asset
Perjanjian Sewa Menyewa Gedung dengan Leased Agreement with PT Adinusa Puripratama Sepanjang tahun 2025 dan 2024, Bank menghadapi During 2025 and 2024, the Bank faced several
PT Adinusa Puritapratama beberapa kasus hukum yang masih dalam proses unresolved legal cases, and lawsuits related to the
dan gugatan sehubungan dengan kegiatan usaha Bank’s business activities. It is not possible for the
Pada tanggal 11 April 2019, Bank menandatangani On April 11, 2019, the Bank signed lease agreement Bank. Tidak memungkinkan bagi Bank untuk Bank to predict with certainty whether the Bank will
perjanjian sewa menyewa dengan PT Adinusa with PT Adinusa Puripratama, whereby the Bank memperkirakan dengan pasti apakah Bank akan succeed in each of these legal cases or, if not, the
Puripratama, dimana Bank menyewa gedung leased Revenue Tower Ground Floor & 7,8,9 berhasil dalam setiap kasus hukum tersebut, atau repercussions that may arise. However, the Bank
Revenue Tower Lantai Dasar & 7,8,9 District 8 Jalan located at District 8 Jalan Jend. Sudirman Kav 52- jika tidak, dampak yang mungkin timbul, namun ensures the Bank’s legal position on the legal issues
Jend. Sudirman Kav 52-53, Jakarta, yang digunakan 53, Jakarta, currently occupied as the Bank’s Head demikian Bank memastikan bahwa posisi hukum is strong and will not affect the ongoing business.
sebagai Kantor Pusat Bank dan kantor cabang. Office and branch office. This agreement was Bank atas permasalahan hukum tersebut kuat dan
Perjanjian berlaku untuk jangka waktu 10 tahun effective for the period 10 years since signing of the tidak akan mempengaruhi usaha yang sedang
sejak ditandatanganinya perjanjian. agreement. dijalankan Bank.
Perjanjian Kerjasama dengan PT Allianz Mutual Agreement with PT Allianz Indonesia 43. Transaksi Non-Kas 43. Non-Cash Transaction
Indonesia
Pada tanggal 31 Desember 2025, terdapat transaksi As of December 31, 2025, there are non-cash
Bank mengadakan perjanjian dengan PT Asuransi Bank signed an agreement with PT Asuransi Allianz non-kas atas reklasifikasi dari biaya dibayar dimuka transactions from advance payment to intangible
Allianz Life Indonesia sehubungan dengan Life Indonesia in relation to market the insurance ke aset takberwujud dengan total sebesar Rp3.030. assets total amounted to Rp3,030. In addition, there
penjualan produk Asuransi sesuai dengan model product in accordance with Bancassurance Selain itu, terdapat reklasifikasi dari biaya dibayar are reclassification from advance payment to fixed
bisnis Bancassurance. Perjanjian kerjasama Business Model. This agreement was effective dimuka menjadi aset tetap sebesar Rp5.413. assets amounting to Rp5,413.
berlaku sejak 10 Desember 2019 untuk jangka since December 10, 2019 for the period of 10 years
waktu 10 tahun sejak ditandatanganinya perjanjian since the signing of the agreement. On 2020 this Pada tanggal 31 Desember 2024, terdapat transaksi As of December 31, 2024, there are non-cash
ini dan pada tahun 2020 perjanjian kerjasama ini di agreement was approved by Financial Authorities non-kas atas reklasifikasi dari biaya dibayar dimuka transactions from advance payment to intangible
setujui oleh Otoritas Jasa Keuangan. Service. ke aset takberwujud dengan total sebesar Rp4.356. assets total amounted to Rp4,356. In addition, there
Selain itu, terdapat reklasifikasi dari biaya dibayar are reclassification from advance payment to fixed
Perjanjian Perubahan Akta Sewa Menyewa Amendment in the Lease Deed Agreement on a dimuka menjadi aset tetap sebesar Rp6.103. assets amounting to Rp 6,103.
Rumah (Kantor) dengan Nyonya Titin Ratnasari House (Office) with Mrs. Titin Ratnasari
Pada Mei 2024, Bank menandatangani perubahan On May 2024, the Bank signed the lease deed 44. Informasi Tambahan Arus Kas 44. Supplemental Information Of Cash Flow
perjanjian sewa menyewa dengan Nyonya Titin agreement with Mrs. Titin Ratnasari, whereby the
Ratnasari, dimana Bank melakukan perpanjangan Bank extend the lease of a house (office) located at Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities occurred from financing
sewa menyewa rumah (kantor) Jalan Ir. H. Juanda Jalan Ir. H. Juanda No. 11, Bandung, currently pendanaan. activities.
No. 11, Bandung, yang digunakan sebagai kantor occupied as the Bank’s branch office. This lease
cabang Bank. Perjanjian sewa menyewa berlaku agreement was effective until December 3, 2024 Tabel dibawah ini menunjukkan rekonsiliasi liabilitas The table below shoes reconciliation of liabilities
sampai dengan tanggal 3 Desember 2024 dan telah and has been extended until December 3, 2027. yang timbul dari pendanaan untuk periode yang occurred from financing activities for the year ended
diperpanjang sampai dengan tanggal 3 Desember berakhir pada tanggal 31 Desember 2025 dan 2024, December 31, 2025 and 2024, as follows:
2027. sebagai berikut:
Perjanjian Kerjasama Sewa Menyewa Kantor Mutual agreement in the Lease Deed Agreement 31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
dengan Nyonya Rosdewi on a Office with Mrs. Rosdewi 2024 Cash flows Non-cash changes 2025
Pada Agustus 2024, Bank menandatangani On August 2024, the Bank signed the lease deed Liabilitas sewa 96.797 (26.940) 3.571 73.428 Lease liability
perjanjian sewa menyewa dengan Nyonya Rosdewi, agreement with Mrs. Rosdewi, whereby the Bank Total 96.797 (26.940) 3.571 73.428 Total
dimana Bank melakukan perjanjian sewa menyewa lease of a office located at Jalan Pemuda No. 05,
kantor Jalan Pemuda No. 05, Medan, yang Medan, occupied as the Bank’s branch office. This
digunakan sebagai kantor cabang Bank. Perjanjian lease agreement was effective until June 1, 2030. 31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
sewa menyewa berlaku sampai dengan tanggal 2023 Cash flows Non-cash changes 2024
1 Juni 2030.
Liabilitas sewa 106.636 (23.062) 13.223 96.797 Lease liability
Total 106.636 (23.062) 13.223 96.797 Total
119 120
Page 211
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
45. Standar Akuntansi dan Interpretasi Standar yang 45. New Accounting Standard and Interpretation of 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Telah Disahkan Namun Belum Berlaku Efektif Standard Which Has Issued But Not Yet Catatan Atas Laporan Keuangan Statements
Effective
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
Berikut ini ikhtisar Pernyataan Standar Akuntansi The following summarize the Statement of Financial ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
Keuangan (PSAK) dan Interpretasi Standar Accounting Standards (PSAK) and Interpretation of regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
Akuntansi Keuangan (ISAK) yang telah disahkan Financial Accounting Standards (ISAK) issued by diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards.
oleh Dewan Standar Akuntansi Keuangan (DSAK) Board of Financial Accounting Standards (DSAK) Indonesia.
namun belum berlaku efektif untuk laporan but not yet effective for the financial statements for
keuangan untuk tahun yang berakhir pada tanggal the year ended December 31, 2025: a. Giro pada Bank Indonesia a. Current Accounts with Bank Indonesia
31 Desember 2025:
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2026 Minimum (GWM) dalam mata uang Rupiah Statutory Reserves (GWM) in Rupiah for
1 Januari 2026 dalam kegiatannya sebagai Bank Umum Conventional Commercial Banking, and
Konvensional, serta GWM dalam mata uang Minimum Statutory Reserves in foreign
- Amendemen PSAK 109: Klasifikasi dan - Amendment of PSAK 109: Classification and asing dalam kegiatannya melakukan transaksi currencies for foreign exchange transactions.
Pengukuran Instrumen Keuangan terkait Measurement of Financial Instruments mata uang asing.
penghentian pengakuan liabilitas keuangan, regarding the derecognition of financial
serta mengklarifikasi penilaian karakteristik liabilities, as well as clarifying the assessment Rasio Giro Wajib Minimum (GWM) pada The Minimum Statutory Reserves (GWM) ratio
arus kas (solely payments of principal and of cash flow (solelypayments of principal and tanggal 31 Desember 2025 dan 2024 adalah as of December 31, 2025 and 2024 are as
interest) untuk aset keuangan dengan fitur interest) characteristics for financial assets with sebagai berikut: follows:
ESG-linked, aset keuangan dengan fitur non- ESG-linked features, financial assets with non- 2025 2024
recourse, dan instrumen yang terikat secara recourse features, and contractually bound
kontraktual seperti tranche. instruments such as tranches. Rupiah Rupiah
- Amendemen PSAK 107: Klasifikasi dan - Amendment of PSAK 107: Classification and Giro Wajib Minimum Harian 5,06% 7,74% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 9,46% 8,39% Average Minimum Statutory Reserves
Pengukuran Instrumen Keuangan terkait Measurement of Financial Instruments
persyaratan pengungkapan investasi pada regarding requirements for investments in Valuta asing Foreign currencies
instrumen ekuitas yang diukur pada nilai wajar equity instruments measured at fair value Giro Wajib Minimum Harian 4,02% 4,19% Daily Minimum Statutory Reserves
melalui penghasilan komprehensif lain dan through other comprehensive income and Giro Wajib Minimum Rata-rata 4,04% 4,19% Average Minimum Statutory Reserves
menambah ketentuan terkait instrumen adding provisions related to financial Penyangga Likuiditas Mikroprudensial Macroprudential Liquidity Reserve
keuangan dengan persyaratan kontraktual instruments with contractual terms that change d/h Giro Wajib Minimum d/h Secondary Minimum
yang mengubah waktu atau jumlah arus kas the timing or amount of contractual cash flows. Sekunder 29,91% 50,84% Statutory Reserves
kontraktual. Rasio GWM pada tanggal 31 Desember 2025 The calculation of the GWM ratios as of
dan 2024 dihitung berdasarkan Peraturan Bank December 31, 2025 and 2024 is based on Bank
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2027
Indonesia No. 20/3/PBI/2018 tanggal 29 Maret Indonesia regulation (PBI) No. 20/3/PBI/2018
1 Januari 2027
2018 yang telah diubah beberapa kali, terakhir dated March 29, 2018, which has been
Amandemen PSAK 118: Penyajian dan Amendments of PSAK 118: Presentation and dengan PBI No. 24/4/PBI/2022 tanggal 25 amended several times, the latest with PBI No.
Pengungkapan dalam Laporan Keuangan yang Disclosure in Financial Statements, which refers to Februari 2022. PBI tersebut dijelaskan oleh 24/4/PBI/2022 dated February 25, 2022. The
merujuk pada IFRS 18 Presentation and Disclosure IFRS 118 Presentation and Disclosure in Financial Peraturan Anggota Dewan Gubernur (PADG) PBI is explained by Regulations of Members of
in Financial Statements. PSAK 118 akan Statements. PSAK 118 will replace PSAK 201: No. 20/10/PADG/2018 tanggal 31 Mei 2018 the Board of Governors (PADG)
menggantikan PSAK 201: Penyajian Laporan Presentation of Financial Statements and will be sebagaimana telah diubah beberapa kali No. 20/10/PADG/2018 dated May 31, 2018
Keuangan dan akan berlaku efektif pada 1 Januari effective on January 1, 2027. dengan PADG No.20/30/PADG/2018 tanggal which has been amended several times with
2027. 30 November 2018, PADG PADG No. 20/30/PADG/2018 dated November
No. 21/14/PADG/2019 tanggal 26 Juni 2019 30, 2018, PADG No. 21/14/PADG/2019 dated
Penerapan PSAK 118 akan berdampak terhadap The implementation of PSAK 118 will affect the sebagaimana telah diubah beberapa kali June 26, 2019 which has been amended
penyajian laporan keuangan seluruh perusahaan di presentation of financial statements for all dengan PADG No. 21/27/PADG/2019 tanggal several times with PADG No.
seluruh industri. PSAK 118 mengakibatkan companies across all industries. PSAK 118 26 Desember 2019, PADG No. 21/27/PADG/2019 dated December 26, 2019,
perubahan terutama pada laporan laba rugi dan introduces significant changes primarily to the 22/2/PADG/2020 tanggal 13 Maret 2020, PADG PADG No. 22/2/PADG/2020 dated March 13
catatan atas laporan keuangan, sebagian statement of profit or loss and the notes to the No. 22/10/PADG/2020 tanggal 30 April 2020, 2020 PADG No. 22/10/PADG/2020 dated April
perubahan dalam arus kas dan sedikit perubahan financial statements, with partial changes to the PADG No. 22/19/PADG/2020 tanggal 30, 2020, PADG No. 22/19/PADG/2020 dated
pada laporan posisi keuangan dan laporan statement of cash flows and m inor changes to the 29 Juli 2020, PADG No. 23/27/PADG/2021 July 29, 2020, PADG No.23/27/PADG/2021
perubahan ekuitas. Dalam laporan laba rugi, PSAK statement of financial position and the statement of tanggal 21 Desember 2021, PADG No. dated December 21, 2021, PADG No.
118 mensyaratkan antara lain: changes in equity. Under the statement of profit or 24/3/PADG/2022 tanggal 1 Maret 2022, PADG 24/3/PADG/2022 dated March 1, 2022, PADG
loss, PSAK 118 requires: No. 24/8/PADG/2022 tanggal 30 Juni 2022, No. 24/8/PADG/2022 dated June 30, 2022,
PADG No. 2 Tahun 2023 tanggal 24 Maret PADG No. 2 year of 2023 dated March 24,
a. penyajian subtotal laba (rugi) operasi, laba a. the presentation of subtotals for operating profit 2023, PADG No. 12 Tahun 2023 tanggal 2023, PADG No.12 year of 2023 dated October
(rugi) sebelum pendanaan dan pajak (loss), profit (loss) before financing and income 1 Oktober 2023 dan perubahan terakhir PADG 1, 2023 and the latest amendment by PADG
penghasilan, serta laba (rugi); dan tax, and profit (loss); and Nomor 8 Tahun 2025 tentang Peraturan No. 8 year of 2025 regarding Minimum
b. penghasilan dan beban untuk diklasifikasikan b. the classification of income and expenses into Pelaksanaan Pemenuhan Giro Wajib Minimum Statutory Reserve Requirements in Rupiah and
ke dalam kategori operasi, investasi, dan operating, investing, and financing categories, dalam Rupiah dan Valuta Asing bagi Bank Foreign Currencies of Conventional
pendanaan, serta pajak penghasilan dan as well as income tax and discontinued Umum Konvensional, Bank Umum Syariah, dan Commercial Banking, Sharia Commercial
operasi yang dihentikan. operations. Unit Usaha Syariah. Banking and Sharia Business Units.
121 122
Page 212
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
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 is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
Indonesia. (lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued) a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued)
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, The Bank
2024, Bank juga harus memenuhi Peraturan must also comply with Bank Indonesia Bank Indonesia memberikan insentif berupa Bank Indonesia provides incentives in the form
Bank Indonesia (PBI) No. 20/4/PBI/2018 Regulation (PBI) No. 20/4/PBI/2018 dated kelonggaran atas kewajiban pemenuhan GWM of leniency on the obligation to fulfill the
tanggal 29 Maret 2018 tentang “Rasio March 29, 2018 regarding “Macroprudential dalam rupiah yang wajib dipenuhi secara statutory reserve in rupiah which must be
Intermediasi Makroprudensial dan Penyangga Intermediation Ratios and Macroprudential harian. Pada tanggal 31 Desember 2025 dan fulfilled on a daily basis. As of December 31,
Likuiditas Makroprudensial bagi Bank Umum Liquidity Buffers for Conventional Commercial 2024, insentif bagi Bank masing-masing 2025 and 2024, incentive is given to Banks of
Konvensional, Bank Umum Syariah, dan Unit Banks, Sharia Commercial Banks, and Sharia sebesar 4,20% dan 1,50%. 4.20% and 1.50%, respectively.
Usaha Syariah” sebagaimana telah diubah Business Unit” which has been amended with
dengan PBI No. 21/12/PBI/2019 tanggal PBI 21/12/PBI/2019 dated November 25, 2019, Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, based on
25 November 2019, PBI No. 22/17/PBI/2020 PBI No. 22/17/PBI/2020 dated sesuai dengan ketentuan Bank Indonesia the above Bank Indonesia regulations, The
tanggal 30 September 2020, dan PBI September 30, 2020 and PBI 24/16/PBI/2022 tersebut di atas, Bank harus memenuhi Bank is required to maintain Primary GWM and
No.24/16/PBI/2022 tanggal 1 November 2022 dated November 1, 2022, which is explained persyaratan GWM Primer dan PLM. Persentase PLM. The percentage requirements are as
yang dijelaskan melalui Peraturan Anggota through PADGNo. 21/22/PADG/2019 dated persyaratan adalah sebagai berikut: follows:
Dewan Gubernur No.21/22/PADG/2019 November 28, 2019 which has been amended
2025 2024
tanggal 28 November 2019 yang telah diubah with PADGNo. 21/11/PADG/2020 dated
dengan PADG No. 21/11/PADG/2020 tanggal April 29, 2020, PADG No. 22/30/PADG/2020 Rupiah Rupiah
29 April 2020, PADG 22/30/PADG/2020 tanggal dated October 5, 2020, PADG No. Giro Wajib Minimum Primer 9,00% 9,00% Primary Minimum Statutory Reserves
5 Oktober 2020, PADG No. 23/7/PADG/2021 23/7/PADG/2021 dated April 26, 2021, PADG
Valuta Asing Foreign Currency
tanggal 26 April 2021, PADG No. No. 23/31/PADG/2021 dated Giro Wajib Minimum 4,00% 4,00% Minimum Statutory Reserves
23/31/PADG/2021 tanggal 31 Desember 2021 December 31, 2021 and the latest amendment
dan perubahan terakhir by PADG 24/14/PADG/2022 dated Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Reserve
PADG No. 24/14/PADG/2022 tanggal November 1, 2022 concerning d/h Giro Wajib Minimum 4,00% 6,00% d/h Minimum Statutory Reserves
1 November 2022 tentang “Rasio Intermediasi “Macroprudential Intermediation Ratio and
Makroprudensial dan Penyangga Likuiditas Macroprudential Liquidity Buffer for GWM Primer adalah simpanan minimum yang Primary Minimum Statutory Reserve is a
Makroprudensial bagi Bank Umum Conventional Commercial Banks, Sharia wajib dipelihara oleh Bank dalam bentuk saldo minimum reserve that should be maintained by
Konvensional, Bank Umum Syariah, dan Unit Commercial Banks, and Sharia Business Rekening Giro pada Bank Indonesia. GWM the Bank in Current Accounts with Bank
Usaha Syariah”. Units”. Sekunder dan Penyangga Likuiditas Indonesia. Secondary Minimum Statutory
Makroprudensial (PLM) adalah cadangan Reserve and Macroprudential Liquidity Buffer
Bank Indonesia melakukan penguatan Bank Indonesia has strengthened incentive minimum yang wajib dipelihara oleh Bank are the minimum reserves that should be
kebijakan insentif untuk mendorong peranan policy to stimulate the role of banks in financing berupa Sertifikat Bank Indonesia (SBI), Surat maintained by the Bank which comprise of
perbankan dalam pembiayaan kepada sektor priority sectors in accordance with Bank Utang Negara (SUN), Surat Berharga Syariah Certificates of Bank Indonesia (SBI),
prioritas sesuai Peraturan Bank Indonesia (PBI) Indonesia Regulation (PBI) No. 24/5/PBI/2022 Negara (SBSN) dan/atau excess reserve yang Government Debenture Debt (SUN), Sharia
No. 24/5/PBI/2022 tentang Insentif bagi Bank regarding Incentives for Banks Providing Funds merupakan kelebihan saldo Rekening Giro Government Securities (SBSN), and/or excess
yang Memberikan Penyediaan Dana untuk for Certain and Inclusive Economic Activities Rupiah dari GWM Primer, GWM LFR dan Rasio reserve which represents the excess reserve of
Kegiatan Ekonomi Tertentu dan Inklusif tanggal dated February 25, 2022, as further regulated Intermediasi Makroprudensial (RIM). GWM the Bank Current Accounts in Rupiah over the
25 Februari 2022, sebagaimana diatur lebih through PADG No. 24/4/PADG/2022 dated LFR dan RIM adalah tambahan simpanan Primary Minimum Statutory Reserve, Minimum
lanjut melalui PADG No. 24/4/PADG/2022 March 1, 2022 as amended by the latest minimum yang wajib dipelihara oleh Bank Statutory Reserve on LFR and Macroprudential
tanggal 1 Maret 2022 sebagaimana telah amendment of PADG No. 1 of 2023 dated dalam bentuk saldo Rekening Giro pada Bank Intermediation Ratio (RIM). Minimum Statutory
diubah dengan perubahan terakhir PADG No. 1 February 15, 2023, as further regulated through Indonesia, jika LFR dan RIM target Bank Reserve on LFR and RIM is the additional
Tahun 2023 tanggal 15 Februari 2023, PADG No. 11 year of 2023 dated September Indonesia (84%) atau jika di atas maksimum reserve that should be maintained by the Bank
sebagaimana diatur lebih lanjut melalui 27, 2023, and and the latest amendment by LFR dan RIM target BI (94%) dan Kewajiban in the form of Current Accounts with Bank
perubahan terakhir PADG No. 11 tahun 2023 PADG No. 7 year of 2025 dated March 26, 2025 Penyediaan Modal Minimum (KPMM) Bank Indonesia, if the Bank and its subsidiaries’ LFR
tanggal 27 September 2023, dan sebagaimana regarding “Third Amendment to the Board of lebih kecil dari KPMM Insentif BI sebesar 14%. and RIM is below the minimum of LFR and RIM
telah diubah dengan perubahan terakhir PADG Governors Member Regulation Number 11 of targeted by Bank Indonesia (84%) or if the Bank
No. 7 Tahun 2025 tanggal 26 Maret 2025 2023 Regulations for Implementing LFR and RIM is above the maximum of LFR and
tentang “Perubahan Ketiga atas Peraturan Macroprudential Liquidity Incentive Policy”. RIM targeted by BI (94%) and the Capital
Anggota Dewan Gubernur Nomor 11 Tahun Adequacy Ratio (CAR) is below BI requirement
2023 tentang Peraturan Pelaksanaan of 14%.
Kebijakan Insentif Likuiditas Makroprudensial”.
123 124
Page 213
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is 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 is ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued) diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan) Indonesia. (lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia b. Kredit yang Diberikan (lanjutan) b. Loans (continued)
(continued)
Restrukturisasi kredit berdasarkan jenis Loan restructuring by loan type and
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 , the Bank kredit dan kolektibilitas adalah sebagai collectibility are as follows: (continued)
Bank telah memenuhi ketentuan Peraturan has fulfilled Bank Indonesia’s prevailing berikut: (lanjutan)
Bank Indonesia yang berlaku tentang GWM regulation regarding GWM of Conventional
Bank Umum Konvensional. Commercial Banks.
2024
b. Kredit yang Diberikan b. Loans Dalam
perhatian
khusus/ Kurang
a) Pada tanggal 31 Desember 2025 dan 2024, a) As of December 31, 2025 and 2024, the Lancar/ Special lancar/ Diragukan/ Macet/
rasio kredit Usaha Mikro Kecil Menengah ratio of Micro, Small and Medium Enterprise Current Mention Substandard Doubtful Loss Total
(UMKM) terhadap jumlah kredit yang (MSME) business loans to total loans is Investasi 863.614 79.901 - - 48.659 992.174 Investment
diberikan masing-masing adalah 0,01% dan 0.01% and 0.04%, respectively, with Sindikasi
Modal kerja
19.737
-
414.380
-
-
134.437
-
-
-
-
434.117
134.437
Sindication
Working capital
0,04% dengan nilai Rasio Pembiayaan macroprudential inclusive financing ratio Konsumer 33 51 83 - 22 189 Consumer
Inklusif Makroprudensial (RPIM) masing- (RPIM) is 17.18% and 12.41%, respectively. Total 883.384 494.332 134.520 - 48.681 1.560.917 Total
masing sebesar 17,18% dan 12,41%.
b) Restrukturisasi kredit dilakukan melalui b) Loans restructuring was conducted through
modifikasi persyaratan jumlah pokok dan modification of terms of principal and Total kredit yang telah direstrukturisasi dan Total loans that have been restructured and
bunga dan perpanjangan jangka waktu interest and extension of terms. As of dalam kategori kredit bermasalah pada in the category of non-performing loans as
kredit. Pada tanggal 31 Desember 2025 December 31, 2025 and 2024, restructured tanggal 31 Desember 2025 dan 2024 of December 31, 2025 and 2024 amounted
dan 2024, jumlah kredit yang loans amounted to Rp1,083,686 or 11.08% masing-masing sebesar Rp204.085 dan Rp204,085 and Rp48,681, respectively.
direstrukturisasi masing-masing sebesar and Rp1,560,917 or 18.46% of total loans, Rp48.681.
Rp1.083.686 atau 11,08% dan respectively, with the respective allowance
Rp1.560.917 atau 18,46% dari jumlah kredit for impairment losses amounted to c) Pada tanggal 31 Desember 2025 dan 2024, c) As of December 31, 2025 and 2024, details
yang diberikan, dengan cadangan kerugian Rp277,978 dan Rp344,219. From the rincian kredit bermasalah berdasarkan of non-performing loans based on economic
penurunan nilai masing-masing sebesar restructured loans, the Bank did not have sektor ekonomi adalah sebagai berikut: sector are as follows:
Rp277.978 dan Rp344.219. Dari kredit any commitments to extend additional loan
yang direstrukturisasi tersebut, Bank tidak facilities. 2025 2024
memiliki komitmen untuk memberikan Cadangan Cadangan
fasilitas kredit tambahan. Kerugian kerugian
penurunan penurunan
Restrukturisasi kredit berdasarkan jenis Loan restructuring by loan type and Kredit nilai/ Kredit nilai/
bermasalah/ Allowance for bermasalah/ Allowance
kredit dan kolektibilitas adalah sebagai collectibility are as follows: Non-performing impairment Non-performing for impairment
berikut: loans losses loans losses
2025
Jasa usaha 48.420 (38.283) 48.420 (38.283) Business service
Perdagangan, Trading,
Dalam restoran dan hotel 148.639 (100.276) 151.327 (102.860) restaurant and hotels
perhatian Konstruksi 656 (656) 983 (983) Construction
khusus/ Kurang Pengangkutan,
Lancar/ Special lancar/ Diragukan/ Macet/ perdagangan Transportation, warehousing
Current Mention Substandard Doubtful Loss Total
dan komunikasi 20.990 (14.441) 2.368 (694) and communication
Investasi 297.708 29.601 - - 69.649 396.958 Investment Lain-lain 513 (513) 25.735 (25.735) Others
Sindikasi - 384.620 - - - 384.620 Sindication
Modal kerja 167.671 - - - 134.437 302.108 Working capital Total 219.218 (154.169) 228.833 (168.555) Total
Total 465.379 414.221 - - 204.086 1.083.686 Total
125 126
Page 214
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is 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 is ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued) diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan) Indonesia. (lanjutan)
c. Kualitas Aset Produktif (lanjutan) c. Quality of Productive Assets (continued)
d) Pada tanggal 31 Desember 2025 dan 2024, d) As of December 31, 2025 and 2024, the
rasio non-performing loan (“NPL”) adalah non-performing loan (“NPL”) ratio are as Tabel di bawah ini menunjukkan tingkat The tables below present the collectability
sebagai berikut: follows: kolektibilitas aset produktif Bank yang disajikan grading of productive assets of the Bank at their
pada nilai tercatatnya: (lanjutan) carrying amounts: (continued)
2025 2024
2024
NPL bruto 2,24% 2,71% Gross NPL Dalam
NPL neto 0,66% 0,71% Net NPL perhatian
khusus/
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
e) Pada tanggal 31 Desember 2025 dan 2024, e) As of December 31, 2025 dan 2024, the Current mention Substandard Doubtful Loss Total
Bank telah memenuhi ketentuan Batas Bank has complied with the Legal Lending
Giro pada Bank Current accounts
Maksimum Pemberian Kredit (“BMPK”), Limit (“LLL”) requirements for third parties Indonesia 410.213 - - - - 410.213 with Bank Indonesia
untuk pihak ketiga dan pihak berelasi. and related parties. Current accounts with
Giro pada bank lain 38.818 - - - - 38.818 other banks
Penempatan pada Placements with
f) Kredit sindikasi merupakan kredit yang f) Syndicated loans represent loans provided Bank Indonesia dan Bank Indonesia and
bank lain 1.336.301 - - - - 1.336.301 other banks
diberikan kepada nasabah berdasarkan to borrowers under a syndication agreement Tagihan Derivatif 3.269 - - - - 3.269 Derivative receivables
perjanjian pembiayaan bersama dengan with other banks. The Bank’s participation in Kredit yang diberikan 7.559.382 666.351 135.280 1.631 91.922 8.454.566 Loans
Efek-efek 2.160.025 - - - - 2.160.025 Securities
bank-bank lain. Partisipasi Bank dalam syndicated loans with other banks as of Komitmen dan Commitments and
kredit sindikasi dengan bank-bank lain pada December 31, 2025 and 2024 amounted to Kontinjensi 2.597.064 399 - - - 2.597.463 contingencies
tanggal 31 Desember 2025 dan 2024 Rp806,276 and Rp1,049,997 or 8.24% and Total 14.105.072 666.750 135.280 1.631 91.922 15.000.655 Total
adalah masing-masing sebesar Rp806.276 12.42% of loans balance, respectively.
dan Rp1.049.997 atau 8,24% dan 12,42% (unaudited)
dari total kredit. (tidak diaudit) d. Manajemen Risiko d. Risk Management
c. Kualitas Aset Produktif c. Quality of Productive Assets Secara garis besar, Kebijakan Manajemen Generally, the Risk Management Policy refers
Risiko mengacu pada peraturan Regulator, to the Regulatory provision, which the
Tabel di bawah ini menunjukkan tingkat The tables below present the collectability dimana penerapannya mencakup 4 pilar implementation includes the 4 pilars of risk
kolektibilitas aset produktif Bank yang disajikan grading of productive assets of the Bank at their manajemen risiko yang ditetapkan dalam POJK management, stipulated in OJK regulation
pada nilai tercatatnya: carrying amounts: No. 18/POJK.03/2016 tentang Penerapan No.18/POJK.03/2016 concerning Risk
Manajemen Risiko Bagi Bank Umum sebagai Management Implementation for Commercial
2025 berikut: Banks:
Dalam
perhatian 1. Pengawasan aktif dari Dewan Komisaris 1. Active supervision of the Boards of
khusus/ dan Direksi; Commissioners and Directors;
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total 2. Kecukupan kebijakan dan prosedur 2. Adequacy of Risk Management policies,
Manajemen Risiko serta penetapan limit procedures and risk limit stipulation;
Giro pada Bank Current accounts
Indonesia 364.492 - - - - 364.492 with Bank Indonesia risiko;
Current accounts with 3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk indentification,
Giro pada bank lain 17.504 - - - - 17.504 other banks
Penempatan pada Placements with pemantauan dan pengendalian risiko, serta measurement, monitoring and controlling
Bank Indonesia dan Bank Indonesia and Sistem Informasi Manajemen Risiko; dan process, supported by Risk Management
bank lain 1.241.384 - - - - 1.241.384 other banks
Tagihan Derivatif 590 - - - - 590 Derivative receivables Information System; and
Tagihan akseptasi 87.889 - - - - 87.889 Acceptance receivables 4. Sistem pengendalian internal yang 4. A comprehensive internal control system.
Efek-efek yang dibeli Securities purchased
dengan janji jual kembali 10.872 - - - - 10.872 under agreements to resell menyeluruh.
Kredit yang diberikan 9.151.030 414.220 - - 219.218 9.784.468 Loans
Efek-efek 1.481.150 - - - - 1.481.150 Securities
Komitmen dan Commitments and
Kontinjensi 3.252.753 - - - - 3.252.753 contingencies
Total 15.607.664 414.220 - - 219.218 16.241.102 Total
127 128
Page 215
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued) 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 is
Untuk mendukung penerapan manajemen To support the implementation of effective risk
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
risiko yang efektif, Direksi membentuk komite- management, Board of Directors formed
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
komite yang membantu kelancaran dan tata committees, which help smooth and good
Indonesia. (lanjutan)
kelola perusahaan yang sehat dalam lingkup corporate governance in the scope of the
organisasi. Komite yang dibentuk pada level organization. One of related Committe at the
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Komisaris salah satunya yaitu Komite Commissioner level is Risk Oversight
Pemantuan Risiko (ROC), sedangkan pada Committee (ROC), whereas at Director level e.g
Risiko Pasar (lanjutan) Market Risk (continued)
level Direksi antara lain Komite Manajemen Risk Management Committe (RMC),
Risiko (RMC), Komite Manajemen Risiko Operational Risk Committee (ORC), Asset &
i. Risiko mata uang (lanjutan) i. Currency risk (continued)
Operasional (ORC), Komite Aset dan Liabilitas Liability Committee (ALCO), Credit Committee
(ALCO), Komite Kredit (CC) dan lainnya. (CC), etc.
PDN pada tanggal 31 Desember 2025 dan NOP as of December 31, 2025 and 2024 are
2024 adalah sebagai berikut: (lanjutan) as follows: (continued)
Risiko Pasar Market Risk
2024
i. Risiko mata uang i. Currency risk
Posisi Devisa Neto
(nilai absolut)/
Bank memiliki eksposur risiko mata uang The Bank is exposed to currency risk Aset/ Liabilitas/ Net Open Position
akibat adanya transaksi dalam valuta asing. through transaction in foreign currencies. Valuta Assets Liabilities (absolute amount) Currencies
Bank memonitor risiko konsentrasi yang The Bank monitors any concentration risk in Keseluruhan (laporan posisi Aggregate (statement of
terjadi untuk setiap valuta sehubungan relation to any individual currency in regard keuangan dan rekening financial position and
dengan penjabaran transaksi dan aset dan to the translation of foreign currency administratif) administrative accounts)
Euro Eropa 15.188 14.531 657 European Euro
liabilitas moneter dalam valuta asing ke transactions and monetary assets and Dolar Amerika Serikat 5.962.925 5.956.672 6.254 United States Dollar
dalam Rupiah. liabilities into Rupiah. Dolar Australia 66.597 66.783 186 Australian Dollar
Dolar Singapura 22.402 22.218 183 Singapore Dollar
Sejalan dengan risk appetite yang telah In line with the risk appetite set by the Bank, Dolar Hong Kong 96 15 81 Hong Kong Dollar
Yen Jepang 29.994 30.234 240 Japanese Yen
ditetapkan oleh Bank, dimana kegiatan whereby proprietary trading activity is not Yen Cina 152 - 152 Chinese Yen
proprietary trading tidak diperkenankan, allowed, hence the currency risk is minimal Poundsterling Inggris 1.718 1.957 238 Great Britain Poundsterling
maka risiko mata uang relatif kecil dan and manageable. The Bank’s foreign Riyal Qatar 379 124 255 Qatari Riyal
terkendali. Pengelolaan posisi valuta asing currency position management is conducted Total 8.246 Total
Bank dilakukan dengan cara by managing the Bank’s overall Net Open
Total modal 31 Desember Total capital December 31,
mengendalikan Posisi Devisa Neto (“PDN”) Position (“NOP”). 2024 (Catatan 3f) 4.341.433 2024 (Note 3f)
Bank secara keseluruhan.
Rasio PDN 0,19% NOP ratio
PDN pada tanggal 31 Desember 2025 dan NOP as of December 31, 2025 and 2024 are
2024 adalah sebagai berikut: as follows:
Risiko Operasional Operational Risk
2025
Risiko operasional adalah risiko yang Operational risk is the risk caused by
Posisi Devisa Neto disebabkan oleh ketidakcukupan dan/atau inadequacy and/or failed of internal processes,
(nilai absolut)/
Aset/ Liabilitas/ Net Open Position tidak berfungsinya proses internal, kesalahan human error, system failure or external factors
Valuta Assets Liabilities (absolute amount) Currencies manusia, kegagalan sistem atau adanya faktor affecting the operations of the Bank.
Keseluruhan (laporan posisi Aggregate (statement of
eksternal yang mempengaruhi operasional
keuangan dan rekening financial position and Bank.
administratif) administrative accounts)
Euro Eropa 17.820 18.089 269 European Euro
Dolar Amerika Serikat 8.782.320 8.784.451 2.131 United States Dollar
Dolar Australia 24.426 24.138 288 Australian Dollar
Dolar Singapura 21.191 21.464 273 Singapore Dollar
Dolar Hong Kong 91 - 91 Hong Kong Dollar
Yen Jepang 28.007 27.949 58 Japanese Yen
Yen Cina 166 - 166 Chinese Yen
Poundsterling Inggris 9.806 9.298 507 Great Britain Poundsterling
Riyal Qatar 290 41 249 Qatari Riyal
Total 4.033 Total
Total modal 31 Desember Total capital December 31,
2025 (Catatan 46d) 4.572.841 2025 (Note 46d)
Rasio PDN 0,09% NOP ratio
129 130
Page 216
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is 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 is ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued) diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan) Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued) d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued) Risiko Operasional (lanjutan) Operational Risk (continued)
Bank telah memiliki Kerangka Kerja Bank already has Operational Risk Mangement Selain itu, Bank telah mengembangkan Risk & Beside that, the Bank has developed Risk &
Manajemen Risiko Operasional yang menjadi Framework that will become standard for Control Self Assessment (RCSA) sebagai Control Self Assessment (RCSA) as tools to
standar dalam mengelola risiko operasional. managing operational risk. Operational Risk salah satu alat untuk mengidentifikasi risiko identify operational risk. RCSA and KRI will be
Kerangka Kerja Manajemen Risiko Framework consists of several components operasional. Selanjutnya RCSA dan KRI akan implemented to all work units gradually. The
Operasional ini terdiri dari berbagai komponen such as operational risk appetite, structure, diterapkan ke seluruh unit kerja secara Bank also has Incident reporting process which
seperti appetite risiko operasional, struktur, governance, policies and procedures. Policies bertahap. Bank juga telah memiliki proses governs reporting process, monitoring and
governance, kebijakan dan prosedur. and procedures related to operational risk are pelaporan Kejadian Risiko Operasional yang escalation of operational risk incident.
Kebijakan dan prosedur yang terkait dengan published and reviewed continuously to ensure mengatur proses pelaporan, monitoring dan
pengelolaan risiko operasional telah diterbitkan the adequacy of the management of operational eskalasi kejadian risiko operasional.
dan diperbaharui secara berkesinambungan risk. Such policies and procedures are
untuk memastikan kecukupan pengelolaan Operational Risk Management Policy, Business Continuity Management (BCM) Business Continuity Management (BCM)
risiko operasional. Diantara kebijakan dan Operational Risk Event Loss Data Management
prosedur tersebut misalnya Kebijakan Guidance, Risk and Control Self Assessment BCM adalah proses manajemen secara holistik BCM is a holistic management process that
Manajemen Risiko Operasional, Pedoman (RCSA) Proc edure, Operational Risk Mitigating untuk mengidentifikasi potensi ancaman identifies potential impacts that threaten an
Petunjuk Operational Risk Event Loss Data Action Guidance, and Third Party Risk terhadap suatu organisasi dan menimbulkan organization and provides a framework for
Management, Prosedur Risk and Control Self Management Policy. Three Lines of Defense dampak terhadap operasional bisnis jika building resilience and the capability to respond
Assessment (RCSA), Pedoman Operational Concept is already implemented by the Bank. ancaman tersebut terjadi, dan menyediakan effectively safeguard the interests of the
Risk Mitigating Action dan Kebijakan Third This concept explain that there are three lines kerangka kerja untuk membangun ketahanan stakeholders, reputation, brand and value
Party Risk Management. Konsep Pertahanan of defense in managing risk in which each lines organisasi melalui kemampuan respon yang creating activities. The Bank already has BCM
Tiga Lini juga telah diimplementasikan oleh have their own role and responsibilities in efektif untuk melindungi kepentingan para policy which governs end to end process
Bank. Konsep ini menjelaskan bahwa terdapat managing risk. stakeholder, reputasi, brand, dan kegiatan- regarding BCM.
tiga lini pertahanan dalam mengelola risiko kegiatan penciptaan nilai. Bank telah memiliki
dimana masing-masing lini memiliki peran dan Kebijakan BCM yang mengatur proses end to
tanggung jawabnya dalam mengelola risiko. end terkait dengan BCM.
Bank secara aktif melakukan program Bank actively conducts the socialization Sasaran dari penerapan BCM adalah untuk: The goal of the application of BCM is to:
sosialisasi untuk meningkatkan risk awareness program to improve risk awareness in order to
dalam rangka meminimalisir risiko operasional. minimize the operational risk. Socialization are 1. Memastikan kelanjutan proses dari 1. Ensure the continuing process of critical
Sosialisasi dilakukan dalam bentuk e-learning, performed in form of e-learning, e-mail blast and fungsi/unit yang kritikal sesuai dengan function/unit in accordance with a
e-mail blast dan tatap muka. face to face. toleransi waktu yang telah ditetapkan saat predetermined tolerance time during a crisis
terjadi krisis atau bencana; or disaster;
Dalam rangka memitigasi risiko operasional, In order to mitigate operational risks, the Bank 2. Memastikan setiap fungsi/unit yang kritikal 2. Ensure each critical function/unit has the
Bank telah menyusun kebijakan anti-fraud has developed anti-fraud policy to minimize memiliki strategi pemulihan yang sesuai appropriate recovery strategies and can be
untuk meminimalisir potensi kecurangan potential of fraud, which led to the Bank’s dan dapat diimplementasikan saat terjadi implemented during a crisis or disaster;
(fraud), yang akan menyebabkan kerugian losses, either caused by external or internal krisis atau bencana;
Bank, baik dikarenakan kecurangan eksternal fraud. Beside, Bank already has whistleblowing 3. Memastikan ketersediaan sumber daya 3. Ensure the availability of human and
maupun internal. Selain itu Bank juga telah mechanism as a tool to report and escalate manusia dan material yang dibutuhkan oleh material resources required by the bank to
memiliki mekanisme whistleblowing sebagai indication of fraud incident. bank dalam menjalankan bisnis saat terjadi continue run the business in the event of a
salah satu sarana untuk melaporkan dan krisis atau bencana; crisis or disaster;
mengeskalasikan indikasi kejadian 4. Meningkatkan kesadaran karyawan untuk 4. Increase awareness of employees to always
kecurangan. selalu siap dalam menghadapi kondisi krisis be prepared to deal with a crisis situation or
atau bencana; disaster;
5. Menjaga sumber daya utama yang 5. Keeping the main resources required to
dibutuhkan dalam mendukung pemulihan support the recovery of the Bank’s activities;
aktivitas Bank;
6. Mengurangi dampak terhadap layanan 6. Reduce the impact on the Bank’s services;
Bank;
131 132
Page 217
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is 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 is ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued) diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan) Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued) d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued) Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Sasaran dari penerapan BCM adalah untuk: The goal of the application of BCM is to: Rasio Kecukupan Likuiditas (“LCR”) Bank pada The Bank’s Liquidity Coverage Ratio (“LCR”) as
(lanjutan) (continued) tanggal 31 Desember 2025 dan 2024 adalah of December 31, 2025 and 2024 was as follows
sebagai berikut (tidak diaudit): (unaudited):
7. Mengurangi risiko reputasi; 7. Reducing the risk of reputation;
8. Meningkatkan kepercayaan publik dan 8. Improve public confidence and macro 2025 2024
sistem keuangan makro; financial system;
LCR Bank 119,95% 174,70% Bank's LCR
9. Meningkatkan ketahanan atau kemampuan 9. Increasing the resilience or recovery LCR yang diwajibkan oleh regulator 100,00% 100,00% Regulatory required LCR
pemulihannya; dan capability; and
10. Menjaga eksistensi Bank. 10. Maintain the existence of the Bank. Manajemen Modal Capital Management
Penerapan program-program terkait BCM di The implementation of programs related to Bank diwajibkan untuk mentaati Peraturan The Bank is required to comply with prevailing
Bank melibatkan seluruh komponen dan BCM at Bank involve all components and have Otoritas Jasa Keuangan (“POJK”) yang berlaku Financial Service Authority Regulation (“POJK”)
mendapat dukungan penuh dari manajemen the full support of management since the dalam hal modal yang diwajibkan regulator. regulation in respect of regulatory capital. The
sejak dari tahap perencanaan, penyusunan, planning stage, the preparation, maintenance, Pendekatan Bank terhadap pengelolaan modal Bank’s approach to capital management is
pemeliharaan, pengawasan sampai supervision until perfected. ditentukan oleh strategi dan persyaratan driven by the Bank’s strategic and
penyempurnaannya. organisasi Bank, dengan mempertimbangkan organizational requirements, taking into
peraturan, serta keadaan ekonomi dan account the regulatory, economic and
Komite Manajemen Risiko Operasional Operational Risk Management Committee komersial. commercial environment.
Untuk meningkatkan kualitas monitoring dan To improve the quality of monitoring and Bank menghitung kebutuhan modal The Bank calculates its capital requirements
pengawasan terhadap implementasi oversight of operational risk management berdasarkan POJK yang berlaku dimana modal using the prevailing POJK where the Bank’s
manajemen risiko operasional telah dibentuk implementation, Operational Risk Committee yang diwajibkan regulator Bank dianalisa regulatory capital is analyzed into two tiers:
Komite Manajemen Risiko Operasional sejak has been established in February 2018. dalam dua tier:
Februari 2018. Secara berkala dilakukan rapat Meeting of Operational Risk Committee to
Komite Manajemen Risiko Operasional untuk discuss and make decision on operational risk - Modal tier 1, meliputi modal ditempatkan - Tier 1 capital, which includes issued and
membahas dan mengambil keputusan terkait related issues has been conducted on a dan disetor penuh, dana setoran modal, fully paid share capital, advanced capital,
dengan isu-isu risiko operasional. periodic basis. cadangan umum dan wajib, saldo laba general and legal reserve, retained earnings
(rugi) dan laba tahun berjalan, laba (rugi) and profit (loss) for the year, profit (loss)
Risiko Likuiditas Liquidity Risk tahun lalu, aset tak berwujud dan selisih from prior year, intangible assets, and
kurang antara penyisihan kerugian kredit difference between provision for loan losses
Eksposur terhadap Risiko Likuiditas Exposure to Liquidity Risk dan cadangan kerugian penurunan nilai and allowance for impairment losses for
atas aset produktif dan non produktif, aset productive asset and non productive asset,
Ukuran utama yang digunakan oleh Bank untuk The key measure used by the Bank for pajak tangguhan serta instrumen yang deffered tax asset and instruments that
mengelola risiko likuiditas adalah rasio LCR managing liquidity risk is LCR (Liquidity memenuhi persyaratan; fulfills terms;
(Liquidity Coverage Ratio) dan rasio NSFR (Net Coverage Ratio) and NSFR (Net Stable - Modal tier 2, meliputi instrumen modal - Tier 2 capital, which includes capital
Stable Funding Ratio). Rasio yang pertama Funding Ratio). The first ratio is used to see dalam bentuk saham atau lainnya yang instruments in the form of shares or others
digunakan untuk mengukur kemampuan jangka short-term resilience of a bank’s liquidity risk memenuhi persyaratan, cadangan umum that fulfills terms, required general provision
pendek bank dengan memastikan bahwa bank profile by ensuring that it has sufficient High aset produktif yang wajib dibentuk. for productive assets.
memiliki cukup aset-aset berkualitas tinggi yang Quality Liquid Asset (HQLA) to survive a
dapat dilikuidasi sewaktu-waktu untuk dapat significant stress scenario lasting for 30 days. Bank tidak mempunyai modal tambahan lain The Bank does not have any other
bertahan dalam scenario stress selama 30 hari. Meanwhile the second ratio objective is to yang memenuhi kriteria modal tier 3 sesuai supplementary capital which meets the criteria
Sementara rasio kedua digunakan untuk reduce funding risk over a longer time horizon dengan POJK yang berlaku. of tier 3 capital under prevailing POJK.
mengurangi risiko pendanaan dalam jangka by requiring banks to fund their activities with
panjang dimana bank diharapkan mampu sufficiently stable sources of funding in order to
membiayai kegiatannya dengan memiliki cukup mitigate the risk of future funding stress. As of
sumber-sumber dana yang stabil. Posisi NSFR December 31, 2025 and 2024, the reported
per 31 Desember 2025 dan 2024 adalah ratios of NSFR customers were 140.40% and
140,40% dan 154,36% (tidak diaudit). 154.36%, respectively (unaudited).
133 134
Page 218
The original financial statements included herein are in the The original financial statements included herein are in the
Indonesian language. Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah, (Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated) kecuali dinyatakan lain) unless otherwise stated)
46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial 46. Pengungkapan Informasi Tambahan dalam 46. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued) Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is 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 is ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued) diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan) Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued) d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Manajemen Modal (lanjutan) Capital Management (continued) Manajemen Modal (lanjutan) Capital Management (continued)
Berbagai batasan telah diterapkan untuk Various limits are applied to elements of the Tabel di bawah ini menunjukkan modal dan The table below shows the Bank’s capital and
menentukan komponen modal yang diwajibkan regulatory capital. The effect of deferred rasio kewajiban penyediaan modal minimum capital adequacy ratio as of December 31, 2025
oleh regulator. Pengaruh dari pajak tangguhan taxation has been excluded in determining the Bank masing-masing pada tanggal and 2024, are as follows:
telah dikeluarkan dalam menentukan jumlah amount of retained earnings for tier 1 capital; 31 Desember 2025 dan 2024 sebagai berikut:
saldo laba untuk menghitung modal tier 1; 100 100 percent of the profit for the year before
persen laba tahun berjalan sebelum aset pajak deferred tax asset being included in tier 1 2025 2024
tangguhan yang dapat diperhitungkan dalam capital; and qualifying tier 2 capital cannot
Modal tier 1 4.478.753 4.265.916 Tier 1 capital
modal tier 1; dan modal tier 2 tidak boleh exceed tier 1 capital. There is also a restriction Modal tier 2 94.088 75.517 Tier 2 capital
melebihi modal tier 1. Juga terdapat batasan on the amount of general allowance for
jumlah cadangan umum aset produktif yang productive assets that may be included as part Total modal yang diwajibkan
boleh dimasukkan sebagai bagian dari modal of tier 2 capital. regulator 4.572.841 4.341.433 Total regulatory capital
tier 2.
Aset tertimbang menurut risiko Risk weighted assets
Aset Tertimbang Menurut Risiko (“ATMR”) The Bank’s Risk Weighted Assets (“RWA”) are Risiko kredit 8.114.998 7.071.307 Credit risk
Bank ditentukan berdasarkan persyaratan yang determined according to specified requirements Risiko pasar 67.431 67.779 Market risk
telah ditentukan yang mencerminkan berbagai that seek to reflect the varying levels of risk Risiko operasional 573.897 592.919 Operational risk
tingkatan risiko yang terkait dengan aset dan attached to assets and exposures not Total aset tertimbang menurut risiko 8.756.326 7.732.005 Total risk weighted assets
eksposur yang tidak tercermin dalam laporan recognized in the statement of financial
posisi keuangan. Berdasarkan POJK, Bank position. Based on POJK, the Bank needs to
Rasio kewajiban penyediaan modal Capital adequacy ratio for credit
diharuskan untuk mempertimbangkan risiko take into consideration its credit risk, market
untuk risiko kredit 56,35% 61,40% risk
kredit, risiko pasar dan risiko operasional dalam risk and operational risk in measuring the RWA. Rasio kewajiban penyediaan modal
mengukur ATMR Bank. untuk risiko kredit dan risiko Capital adequacy ratio for credit
operasional 52,63% 56,65% risk and operational risk
Kebijakan Bank adalah menjaga modal yang The Bank’s policy is to maintain a strong capital Rasio kewajiban penyediaan modal Minimum capital adequacy
kuat untuk menjaga kepercayaan pemodal, base so as to maintain investor, creditor and minimum untuk risiko kredit, pasar ratio for credit risk, market risk
kreditur dan pasar dan untuk mempertahankan market confidence and to sustain future dan operasional 52,22% 56,15% and operational risk
perkembangan bisnis di masa depan. development of the business. The impact of the Rasio kewajiban penyediaan modal
minimum yang diwajibkan 8,00% 8,00% Required capital adequacy ratio
Pengaruh tingkat modal terhadap tingkat level of capital on shareholders’ return is also
Rasio kewajiban penyediaan modal
pengembalian ke pemegang saham juga recognized and the Bank also recognizes the minimum yang diwajibkan menurut Required capital adequacy ratio
diperhitungkan dan Bank juga memahami need to maintain a balance between the higher profil risiko 9,00% 9,00% accordance with risk profile
perlunya menjaga keseimbangan antara returns that might be possible with greater
tingkat pengembalian yang tinggi, yang gearing and the advantages and security level Manajemen menggunakan rasio modal yang Management uses regulatory capital ratios in
dimungkinkan dengan gearing yang lebih besar afforded by a strong capital position. diwajibkan regulator untuk memantau modal order to monitor its capital base, and these
serta keuntungan-keuntungan dan tingkat dan rasio-rasio modal ini tetap menjadi standar capital ratios remain the industry standards for
keamanan yang didapat dari posisi modal yang industri untuk mengukur kecukupan modal. measuring capital adequacy. OJK’s approach
kuat. Pendekatan OJK untuk pengukuran ini to such measurement is primarily based on
terutama berdasarkan pemantauan terhadap monitoring the relationship of the capital
Bank telah mematuhi semua persyaratan The Bank has complied with all capital hubungan antara modal yang diwajibkan resources requirement based on risk profile to
modal yang ditetapkan oleh OJK sepanjang requirements set by OJK throughout the year. berdasarkan profil risiko terhadap modal yang available capital resources.
tahun. tersedia.
.
135 136
Page 219
The original financial statements included herein are in the
Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. Reklasifikasi Akun 47. Reclassification of Account
Beberapa akun dalam laporan keuangan pada Several account in financial statements as of
tanggal 31 Desember 2024 telah direklasifikasi agar December 31, 2024, have been reclassified to align
sesuai dengan penyajian akun-akun pada laporan with the presentation of accounts in the financial
keuangan pada tanggal 31 Desember 2025 sebagai statements as of December 31, 2025, as follows:
berikut:
31 Desember/December 2024
Dilaporkan Dilaporkan
sebelumnya/ saat ini/
As previously Reklasifikasi/ As currently
reported Reclassifications reported
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Payments for non-operational
Pembayaran bukan operasional (85) 9.303 (9.388) expenses
Penurunan (kenaikan) Decrease (increase) in
dalam asset operasi: operating assets:
Aset lain-lain 69.430 14.497 54.933 Other assets
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Hasil penjualan Proceeds from
agunan yang diambil alih - 23.800 23.800 sale of foreclosed assets This page has been intentionally left blank
48. Peristiwa Setelah Tanggal Pelaporan 48. Subsequent Events
Setelah tanggal 31 Desember 2025, Bank Subsequent to 31 December 2025, the Bank
melakukan rasionalisasi jaringan kantor cabang. decided to streamline its branch network. As part of
Sebagai bagian dari inisiatif ini, 3 kantor cabang dan this initiative, 3 branches and 1 sub-branch were
1 kantor cabang pembantu resmi ditutup pada officially closed in January 2026. Following the
Januari 2026. Dengan penutupan tersebut, Bank closure, the Bank operates through three remaining
selanjutnya beroperasi melalui tiga cabang, yaitu branches, namely SCBD, Gajah Mada, and Medan.
SCBD, Gajah Mada, dan Medan.
49. Tanggung Jawab Manajemen atas Laporan 49. Management's Responsibility on the Financial
Keuangan Statements
Manajemen Bank bertanggung jawab atas The Bank’s management is responsible for the
penyusunan penyajian laporan keuangan yang preparation and presentation of the financial
diotorisasi oleh Direksi untuk terbit pada tanggal statements which were authorized by Director for
30 Maret 2026. issuance on March 30, 2026.
137
Names mentioned 136 people and organisations named in the text · linked when the evidence is strong
unresolved
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Financial Services Authority
p.2 ×3
unresolved
org
& Other Securities Listing
p.2
unresolved
—
Operational Review by Segment
p.2
unresolved
org
Bank Indonesia
p.5 ×28
unresolved
org
PT El Sewedy
p.10
unresolved
org
PT Integra.
p.10
unresolved
org
Buana Finance Tbk.
p.10 ×2
unresolved
org
PT Pindo Deli Pulp
p.10
unresolved
org
PT Paper Mills.
p.10
unresolved
org
PT CSM Corporatama
p.10
unresolved
org
PT Artajasa Pembayaran
p.10
unresolved
org
PT Pakar Digital
p.10
unresolved
org
QNB Indonesia Tbk
p.13 ×2
unresolved
person
Leonard Hendrik-Willem Van Sandick
· Notaris
p.17
unresolved
org
Indonesia Stock Exchange
p.17 ×4
unresolved
org
PT Bank Chunghwa
p.18
unresolved
org
PT Bank QNB Kesawan
p.18
unresolved
org
Bank Certificates
p.20
unresolved
org
Bank Guarantees
p.21 ×2
unresolved
org
PT Batavia Prosperindo Aset Manajemen
p.22
unresolved
org
PT Mandiri Manajemen Investasi
p.22
unresolved
org
PT Manulife Aset Manajemen Indonesia
p.22
unresolved
org
PT Trimegah Asset Management
p.22
unresolved
person
Ir. H. Juanda
p.23
unresolved
—
CEO
· President Director
p.24
unresolved
person
Nick Groene Academic
· President Director
p.25 ×15
unresolved
org
PT Hongkong
p.26
unresolved
org
PT Asuransi Jiwa Bringin Jiwa Sejahtera
p.26
unresolved
org
Shanghai Banking Corporation
p.26
unresolved
person
Gede Shanta Wiguna Leadership
· Director
p.26 ×18
unresolved
person
Windiartono
p.26
unresolved
person
EGMS
· President Director
p.27 ×4
unresolved
person
AGMS
· Director
p.27 ×3
unresolved
person
Mario
· Director
p.27 ×4
unresolved
org
PT Bank BNP Paribas Indonesia
p.27
unresolved
org
PT Bank ICBC Indonesia
p.27
unresolved
org
Bank Al Mansour
p.28
unresolved
org
PT Swadarma Sarana Informatika
p.29 ×2
unresolved
org
PT NISP Asset Management
p.29
unresolved
person
Anas
p.29
unresolved
—
Domicile
· :
p.30 ×2
unresolved
—
AGMS on 26
· 2024-2027
p.30
unresolved
person
Adi Putra
p.30
unresolved
person
Claudia
p.30
unresolved
—
Age
· :
p.30
unresolved
—
Joined QNB
· :
p.30
unresolved
—
Latest Education
· :
p.30
unresolved
person
Ibnu Gutomo
p.31
unresolved
person
Alfiana
p.31
unresolved
person
Elvie
p.31
unresolved
person
Andreea
p.31
unresolved
person
Estrelita Policies
p.31
unresolved
person
Dennis
p.31
unresolved
person
Grace Luzar
p.32
unresolved
person
Inggrid
p.32
unresolved
person
Joanna Effendi
p.32
unresolved
person
Goeroeh
p.32
unresolved
person
Irwan
p.32
unresolved
person
Karina
p.32
unresolved
person
Indah
p.32
unresolved
person
Novia
p.33
unresolved
person
Putu
p.33
unresolved
person
Tifany
p.33
unresolved
person
Moh Emirza
p.33
unresolved
person
Riansa
p.33
unresolved
person
Vitriana Ihsan
p.33
unresolved
org
Bank External
p.37
unresolved
org
Yayasan Inhouse
p.39
unresolved
person
E-Learning
· Corporate Secretary
p.40
unresolved
org
Purwanto Susanti
p.42 ×2
unresolved
person
Committee
· Member
p.43
unresolved
org
PT Adimitra Jasa Korpora
p.43
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.43
unresolved
person
H. R. Rasuna Said
p.43
unresolved
org
Bank Indonesia’s Annual Meeting Book
p.45
unresolved
org
Bank Indonesia’s
p.45 ×2
unresolved
org
Bank Indonesia’s Projections
p.45
unresolved
org
Young Global Limited
p.146
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.155
unresolved
org
Menteri Hukum dan Hak Asasi
p.155
unresolved
org
Bank Group. Qatar
p.155
unresolved
org
Pengawas Pasar Modal
p.155
unresolved
org
Bapepam
p.155 ×4
unresolved
org
Ministry of Law
p.155
unresolved
org
Kementerian Hukum dan Hak Asasi
p.155
unresolved
org
Minister of Laws and Human Rights
p.155
unresolved
org
Menteri Keuangan Republik
p.155
unresolved
person
Tjetjep Hasmitha
· Anggota
p.157
unresolved
person
Committee Fathiah Helmi
p.157
unresolved
person
Khalid Ahmed KH A Al-Sada
· Anggota
p.157 ×2
unresolved
org
Kementerian
p.157
unresolved
person
Carina Hastari Tanubrata
· Anggota
p.157
unresolved
org
Minister of Laws
p.157
unresolved
person
Plt. Chief Auditor
· President Commissioner
p.157 ×2
unresolved
person
Kebijakan-kebijakan
· Director
p.157
unresolved
org
Pengawas
p.157
unresolved
org
BAPEPAM-LK
p.157 ×8
unresolved
org
Bank Indonesia Giro
p.172
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